Journals Faculty of Economics and Business (Univ. Lampung)
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PENGARUH TREN PRODUK, STORE ATMOSPHERE, DAN WORD OF MOUTH TERHADAP KEPUTUSAN PEMBELIAN ULANG DENGAN KEPUASAN SEBAGAI VARIABEL MEDIASI
Get PDFThis study uses customer satisfaction as the mediating variable to demonstrate how product trends, store ambiance, and word of mouth affect purchasing decisions. One hundred twenty-five participants took part in the study conducted at the Uniqlo Supermall Karawaci Tangerang. Tangerang and involved 125 respondents. The method used was quantitative, with the sampling technique using non-probability sampling with the accidental sampling method. Data analysis employed descriptive statistical techniques and inferential statistics using the structural equation modeling partial least squares (SEM-PLS) analysis tool with the SMART PLS 3.0 program.
Keywords: Product trends, Store atmosphere, Word of Mouth, SatisfactionPenelitian ini menggunakan kepuasan pelanggan sebagai variabel mediasi untuk menunjukkan bagaimana tren produk, suasana toko, dan kata-kata mempengaruhi keputusan pembelian. 125 peserta berpartisipasi dalam penelitian, yang dilakukan di Uniqlo Supermall Karawaci Tangerang. Metode yang digunakan adalah kuantitatif, dengan teknik pengambilan sampel menggunakan non-probability sampling dengan metode accidental sampling. Analisis data menggunakan teknik statistik deskriptif dan statistik inferensial dengan alat analisis structural equation modeling partial least square (SEM-PLS) menggunakan program SMART PLS 3.0.
Kata Kunci: Tren Produk, Store atmosphere, Word of Mouth, Kepuasa
PENGARUH PROFITABILITAS, LEVERAGE, DAN RISIKO SISTEMATIS TERHADAP NILAI PERUSAHAAN DENGAN IFR SEBAGAI VARIABEL INTERVENING
Get PDFPenelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage, risiko sistematis terhadap nilai perusahaan dengan pelaporan keuangan internet sebagai variabel intervensi pada perusahaan yang terdaftar di JII 30 periode 2017-2021 dengan jumlah 8 sampel. Metode purposive sampling digunakan untuk menentukan sampel, dan teknis analisis menggunakan berganda. Hasil penelitian : (1) Berdasarkan hasil analisis yang diperoleh bahwa profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. (2) hasil Berdasarkan analisis diperoleh bahwa leverageberpengaruh negatif terhadap nilai perusahaan. (3) hasil Berdasarkan analisis diperoleh bahwa risiko sistematis tidak memiliki pengaruh signifikan terhadap perusahaan. (4) hasil Berdasarkan analisis Internet Financial Reporting tidak memiliki pengaruh signifikan terhadap nilai perusahaan. (5) hasil Berdasarkan analisis profitabilitas tidak memiliki pengaruh signifikan terhadap pelaporan keuangan internet. (6) hasil Berdasarkan analisis leverage tidak memiliki pengaruh signifikan terhadap pelaporan keuangan internet. (7) Berdasarkan hasil analisis risiko sistematis tidak memiliki pengaruh signifikan terhadap pelaporan keuangan internet. (8) Berdasarkan hasil analisispelaporan keuangan internet tidak dapat memediasi pengaruh profitabilitas terhadap nilai perusahaan. (9) Berdasarkan hasil analisis pelaporan keuangan internet tidak dapat memediasi pengaruh leverage terhadap nilai perusahaan. (10) Berdasarkan hasil analisis pelaporan keuangan internet tidak dapat memediasi pengaruh risiko sistematis terhadap nilai perusahaan.
Kata kunci: Profitabilitas, Leverage, Risiko Sistematis, Internet Financial Reporting dan Nilai Perusahaan  
DAMPAK PANDEMI COVID-19 TERHADAP KINERJA BANK SYARIAH DI NEGARA ASEAN
Get PDFThe purpose of this study is to provide empirical evidence on the effectiveness of government policies on the performance of Islamic banks in various ASEAN countries taken during the Covid 19 pandemic. This study uses the Capital Asset Management Earnings Liquidity (CAMEL) indicator as a measure of bank performance proxied by the ratio of CAR, ROA , NPL, BOPO and LDR. The results of this study indicate that there are differences in the CAR and BOPO ratios in Islamic banking in ASEAN countries while the ROA, NPL, and LDR ratios do not show significant differences
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PELAKU UMKM UNTUK MENGGUNAKAN APLIKASI AKUNTANSI BERBASIS SELULER DI DUSUN BUGEL SAMPANG KABUPATEN CILACAP
Get PDFAdvances in information technology provide opportunities for MSME actors to develop their business through the integration of information technology in business processes. With this, recording of financial data can also be done online via the web or even via a smartphone, because many financial recording applications have been launched based on Android Mobile to make it easier for users, especially for MSME. This study aims to determine whether social influences, facilitating conditions, perceived trust, and technology anxiety affect the interest of MSME to use mobile accounting applications. The method used in this study is a quantitative method with data collection techniques through questionnaires. The results of the study show that social influences and facilitating conditions influence the interest in using mobile accounting applications. Meanwhile, perceptions of trust and technology anxiety have no effect on the intention to use mobile accounting applications
INTERNET OF THINGS (IoT) DAN BLOCKCHAIN DALAM PERSPEKTIF AKUNTANSI
No full textPerkembangan pesat pada teknologi Internet of Things (IoT) dan Blockchain (BC) mendorong penelitian ini dalam mengusulkan dua aplikasi model transaksi IoT-BC dalam bidang akuntansi. Model transaksi IoT-BC dapat secara otomatis mengumpulkan, mengunggah, dan merekam semua data keuangan yang relevan dalam proses transaksi perusahaan untuk memenuhi asumsi tertentu. Model ini tidak memerlukan intervensi manual pada titik mana pun dalam proses; dan tidak ada data yang direkam pada buku besar dapat dirusak. Model transaksi IoT-BC dapat mengurangi asimetri informasi yang terjadi antara manajemen dan para shareholders. Metode penelitian ini menggunakan pendekatan kualitatif deskriptif. Penelitian ini menghasilkan penyediaan informasi akuntansi secara real-time untuk meningkatkan kegunaan informasi akuntansi secara substansial. Penelitian ini juga mengidentifikasi Teknologi IoT dan BC dapat secara signifikan meningkatkan relevansi, ketepatan waktu, keterbandingan, dan kualitas informasi akuntansi. Kesimpulan dari penelitian ini adalah dengan implementasi teknologi IoT dan BC, maka organisasi akan mampu meningkatkan kualitas informasi akuntansi dan dalam jangka panjang akan meningkatkan nilai perusahaan
Pengaruh Independensi, Pengalaman Auditor, Skeptisisme Profesional, Beban Kerja dan Kompetensi Terhadap Kemampuan Auditor Mendeteksi Kecurangan Laporan Keuangan
Get PDFThis purpose of this study is to determine and analyze the direct influence of the dependent variable on the independent variable. Included among the independent variables are independence, auditor experience, professional skepticism, workload, and competency. The dependent variable is the ability of the auditor to identify fraudulent financial statements. The KAP Surabaya auditors serve as the population in this study. Fifty five of the 275 auditors employed by KAP Surabaya constitute the samples in this study. Non-probability sampling is the sampling technique used by researcher. Sampling is conducted by using the method of purposive sampling whichthe criteria of an auditor is a one-year working period. Method of multiple regression analysis is the employed analytical instrument. On the basis of an analysis of the data, it is determined that independence, auditor experience, and a burden have no bearing on the auditor’s ability to detect fraudulent financial statements. In the meantime, professional skepticism and competence enhance an auditor’s ability to detect fraudulent financial statements
DOES COMPETITIVE STRATEGY AFFECT MSE’S BUSINESS PERFORMANCE – EVIDENCE FROM LAMPUNG
No full textSME is one of the factors affecting economic development in Indonesia right now. This research aims to study the effect of competitive strategy to bussiness performance using unique capabilities, process innovation and competitive strategy as the indicators. The sample used in this research is food and beverage SME in Lampung Province available in year 2017-2019. This research is a descriptive and verificative study, running the data using SEM-PLS. The result show that unique capabilities has a psotive and sginificant effect to business performance simultaniously and partially, and process innovation has a positive but not significant effect. The result also shows that unique capabilities and process innovation has a positive and significant effect to competitive strategy simultaniously and partially. It can be concluded that to increase Food and Beverage SME’s business performance in Lampung Province, we need to develop competitive strategy to increase the unique capabilities and process innovation
DAMPAK TEKNOLOGI INFORMASI PADA PERCIEVED USEFULNESS DARI PENGAMBILAN KEPUTUSAN
No full textThe preparation of regional budgets is influenced by many factors, so the decision-making must be careful and thorough and supported by adequate data sources. However, human resources also have limitations in storing and remembering the data needed for making budgetary decisions. The preparation of government financial statements currently uses the accrual basis, so that more and more data will be available. Information technology support can reduce the gap between the capabilities of human resources and the demands of budget decisions. This study aims to examine and analyze the effect of information technology support on the perceived usefulness of decision making and its implications for the quality of accrual-based accounting. The object of this research is the government of Lampung Province. The population used is the entire Lampung Provincial Government, while the sample used in this study is the Lampung Provincial Government SKPD. The data was obtained through the distribution of questionnaires to the respondents, namely the SKPD of the Lampung Provincial Government. The data was analyzed using structural equation modeling (SEM) with Lisrel software. This study uses primary data by using a questionnaire as a research instrument. The output of this research is expected to be published in Scopus indexed international journals or national journals (SINTA-3) and the results of this study are expected to be taken into consideration by the government in improving its regional financial performance and realizing financial management accountability in government in Indonesia
KEPUTUSAN INDIVIDU MELAKUKAN MOBILITAS NON-PERMANEN KE KOTA BANDAR LAMPUNG DI PROVINSI LAMPUNG
Get PDFThis study explores individual decisions in carrying out natural non-permanent mobility activities to the city of Bandar Lampung. Non-permanent migration increased by 300 percent during 2016-2018. The data used in this research is the 2018 Sakernas micro data for August. Data analysis using the Binary Logistic Regression. The findings show that the variation in the independent variable is able to explain the variation in the dependent variable by 52 percent.. All independent variables (age, wages, education, and distance) are statistically significant in influencing individual decisions to undertake non-permanent migration, except for the variable marital status. The highest odds ratio value for the distance variable, then the education variable. This means that the closer the distance to Bandar Lampung and the better the individual's education, the higher the probability of non-permanent migration to the city of Bandar Lampung. Variable selection is limited due to adjusting the supply of Sakernas micro data files. In the future, it is very important for the government to understand this temporary mobility movement in order to control the short-term and long-term implications of achieving a more equitable distribution of wealth in Lampung Province. Equitable development between urban and rural areas needs to be realized immediately in reducing income inequality and development
PERAMALAN KONSUMSI DAN PRODUKSI MINYAK MENGGUNAKAN MODEL ARIMA DI INDONESIA
Get PDFMinyak merupakan salah satu sumber energi penting dalam suatu negara. Indonesia adalah salah satu negara yang pernah menjadi penghasil minyak utama dunia, namun saat ini diancam mengalami deficit minyak. Kondisi ini tentu memerlukan startegi dan kebijakan yang tepat agar Indonesia mampu memenuhi kebutuhan minyak dalam negerinya. Penelitian ini bertujuan untuk meramalkan konsumsi dan produksi minyak Indonesia tahun 2022-2026 dengan menggunakan data masa lalu yakni tahun 1980-2021. Dalam penelitian ini menggunakan model Auto Regressive Integrated Moving Avarage (ARIMA), dimana dihasilkan beberapa model alternatif dalam peramalan konsumsi minyak, yakni ARIMA (2, 1, 2), (2, 1, 16), (15, 1, 2), dan (15, 1, 16) dan juga model alternatif produksi minyak yakni ARIMA (3, 1, 9), (3,1,11), (13, 1, 9), dan (13, 1, 11). Berdasarkan beberapa model alternatif tersebut diperoleh model terbaik untuk peramalan konsumsi minyak dan produksi minyak secara berturut-turut adalah (2, 1, 16) dan (3, 1, 9). Dari hasil penelitian ini diperediksi bahwa konsumsi minyak Indonesia jauh diatas produksi minyak. Hal ini jika dibiarkan secara terus-menurus dapat berpengaruh negative terhadap perekonomian negara. Dengan demikian penelitian dapat dijadikan referensi pengambilan kebijakan terkait pemenuhan konsumsi minyak serta peningkatan produksi minyak di Indonesia