JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN
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Religiusitas Pembelian Impulsif dan Stimulus Eksternal Generasi Z dalam Pembelian Online: Studi Kasus Mahasiswa Universitas Jember
Full text linkThis study aims to analyze and test the effect of religiosity and marketing external stimulus on impulsive online purchases in generation Z with respondents namely 75 Islamic Economics students at the Jember University Jember campus from class 2017 - 2019 with years of birth 1997 - 2002. The research used was quantitative method, the sampling technique is purposive sampling technique. Based on the results of the analysis and discussion, there is a significant influence of religiosity and external marketing stimulus on online impulsive purchases for Islamic Economics students at the Jember University Jember campus from class of 2017 – 2019. Students of Islamic Economics Students have a tendency not to make impulsive purchases due to the awareness of the respondents about the importance and influence of Islamic religious religiosity, even with an external stimulus that influences the buying decision which is spontaneously made by the respondent.
Keywords: Religiosity, Impulsive Buying, External Stimulus, Generation Z, Online Buyin
Pengungkapan Sustainability Report dan Firm Value
Full text linkThe primary purpose of having a sustainability report is to enhance the confidence of the public in the company, ultimately leading to an increase in the company's worth. Firm Value refers to how investors perceive the company and is a significant factor they consider when making investment choices. The aim of this study is to analyze how the disclosure of Sustainability Reports affects the valuation of companies that are listed on the Sri-Kehati Stock Index. The sample selection was carried out using the purposive sampling method, so as to obtain a sample of 7 companies with an observation period of 5 years (2017-2021). This study employs quantitative data analysis, specifically using secondary data obtained from sustainability reports and annual reports accessed through the respective company websites. The research utilizes multiple linear regression as the chosen technique. The findings of this study suggest that there is no notable impact on the value of Sri-Kehati Stock Index Listed Companies based on the disclosure of sustainability reports, economic disclosures, environmental disclosures, and social disclosures. These results have theoretical implications, as they challenge the ability of stakeholder theory to explain the findings, while behavioral theory may provide a more suitable explanation. Furthermore, this research has practical implications for both issuers and the government, indicating that the disclosure of sustainability reports does not contribute to an increase in firm value.
Keywords: Disclosure of Sustainability Report, Firm Valu
Tata Kelola Perusahaan dan Pengungkapan Tanggung Jawab Sosial Perusahaan pada Bank Komersial di Indonesia
Full text linkThis study aims to explore the level and nature of corporate social responsibility (CSR) disclosure reporting practices in Indonesian commercial banks, as well as investigate the effect of board characteristics on CSR disclosure in the era of developing economies. Data collection in this study was collected manually from the annual reports of all commercial banks listed on the official website of the Indonesia Stock Exchange (IDX) in the period 2017 to 2020, so this research is included in a quantitative approach. Empirical evidence shows that board size and independent directors have a positive effect on CSR disclosure, while board gender diversity has no impact on CSR disclosure levels. Furthermore, the results of the study state that the age of the bank is a significant factor in the spread of CSR disclosure. In addition, the findings show that banks with managerial ownership, foreign share ownership and also state share ownership state extensive and transparent information about CSR activities.
Keywords: Banking, Board Characteristics, Corporate Social Responsibility, Ownership Structur
Optimalisasi Rute untuk Meminimalkan Biaya Pengangkutan Sampah di Kota Jember menggunakan Metode Saving Matrix oleh Dinas Lingkungan Hidup Kabupaten Jember
Full text linkThis study aims to analyze the determination of the distance and route for the implementation of waste transportation by the Environmental Service of Jember Regency. This research was conducted in 3 administrative sub-districts, namely Kaliwates, Patrang, and Sumbersari sub-districts using the Saving Matrix method. By using the Saving Matrix method, the best solution will be found that can optimize the closest route that can be applied to minimize the cost of transporting waste in the City of Jember. The method starts by determining the Distance Matrix so that later it will be found the Savings matrix. After that, the TPS points are combined into a Saving Matrix route so that a new route will be obtained with a more minimal distance and fuel cost. In this study, it is assumed that 1 liter of diesel can cover a distance of 8 km. The results of this study indicate that the results of research using the saving matrix method can optimize the route to minimize costs by 36.51%, while the fuel cost saved is Rp. 4.016.691,-. This shows that route optimization using the Saving Matrix method can minimize routes and costs for transporting waste by the Jember Environmental Department.
Keywords: Saving Matrix, Optimization, Transportatio
Faktor-Faktor yang dapat Mempengaruhi Keinginan Nasabah untuk Menggunakan Product Bundling Ziswaf pada Bank Muamalat KCP Sukaramai
Full text linkIn an effort to improve the welfare of the community, philanthropy is an effort that provides solutions to overcome the people who live within. Islam is often about the teachings of philanthropy. By taking a study of ZISWAF's Product Bundling. Therefore, this study aims to determine marketing strategies and factors that can influence customer interest or desire in using ZISWAF Product Bundling and the process of obtaining benefits from this product at Bank Muamalat Medan Sukaramai. The methodology of this research is descriptive qualitative with an empirical approach, because the purpose of this research is to describe a situation that is factual in a systematic and accurate manner. The results showed that what made customers interested in using ZISWAF Product Bundling were Product Innovation Factors, Marketing Strategy Factors, Trust Factors, Product Quality Factors, and Income Factors. Then, that the ZISWAF Product Bundling referred to in this study is the discovery of banking products from Bank Muamalat which can be a financial investment as well as an investment in the afterlife. Product innovation is in the form of Savings and Deposits which are bundled with the ZISWAF program.
Keywords: Product Bundling ZISWAF, Marketing Strategy, Islamic Ban
Analisis Pengaruh Neraca Perdagangan, Suku Bunga dan Arus Modal Masuk terhadap Nilai Tukar Rupiah di Indonesia
Full text linkThe purpose of this study was to determine the effect of trade balance, interest rates and capital inflows on the rupiah exchange rate. The data used is time series data or time series in the form of years, namely from 1987 to 2019. This study uses a quantitative approach by using the error correction model (ECM) estimation method. The data analysis techniques used include: data stationarity test, cointegration test, estimation of short-term and long-term ECM, and classical assumption test. And the results obtained in this study are that in the long term the trade balance variable has a positive and significant effect on the rupiah exchange rate, interest rates have a positive and significant effect on the rupiah exchange rate. FDI has a positive and significant effect on the rupiah exchange rate and PFI has no effect on the rupiah exchange rate balance. While in the short term, the trade balance variable has a positive and significant effect on the rupiah exchange rate, interest rates have a positive and significant effect on the rupiah exchange rate, FDI has no significant effect on the rupiah exchange rate and FPI has no effect on the rupiah exchange rate.
Keywords: Error Correction Model, Foreign Direct Investment, Portfolio Foreign Investment, Interest Rate, Exchange Rate, Trade Balanc
Peran Ukuran Perusahaan Memoderasi Pengaruh Risiko Pajak Perusahaan Terhadap Penghindaran Pajak: (Studi pada Perusahaan Basic Material Terdaftar di BEI 2016-2021)
Full text linkThis study aims to analyze the effect of Tax Risk on tax avoidance moderated by company size in basic materials companies listed on the IDX in 2017-2021. The number of samples used in this study were 29 companies with purposive sampling technique. The type of data used is secondary data. This study uses a quantitative approach with data analysis methods and hypothesis testing using panel data regression analysis. The proxy used for tax avoidance is Total book-tax differences (BTD) while the proxy for tax risk is CETR volatility. The results showed that tax risk had a negative effect on tax avoidance. Meanwhile, firm size is able to moderate the effect of tax risk on tax avoidance.
Keywords: Tax Risk, Tax Avoidance, Firm Size
Perbedaan Praktik Manajemen Laba pada Perusahaan Berbasis Syariah dan Non Syariah
Full text linkInvestment interest from the public from year to year continues to increase, not only those who have a lot of capital but people who have limited capital make investments. Various conveniences of investors in investing can be seen from the various existing application platforms. Investors in seeing the company's performance, one of which uses financial statements. However, there is a behavior of the company's management not displaying actual performance such as earnings management, it is based on individual interests and harms other parties who have a tendency not to comply with sharia principles.
This study uses a quantitative approach with secondary data in the form of financial statements of Consumer Non-Cyclicals sector companies registered with ISSI and those not registered with ISSI in 2018-2020. The measurement of variables uses a modified jones model analysis in measuring the amount of profit management carried out by the company. The results of this study showed that there was no difference in earnings management practices in Consumer Non-Cyclicals sector companies registered with ISSI and those not registered with ISSI. Although there are differences on average, the differences do not occur significantly in statistics.
Keywords: Earnings Management, Modified Jones Model, Consumer Non Cyclical
Pengaruh Self Control dan Financial Attitude terhadap Financial Management Behavior pengguna Layanan Buy Now Pay Later: Studi Pengguna Shopee Paylater di Kota Surabaya
Full text linkThis study aims to analyze the significant influence between self control and financial attitude on the financial management behavior of users of buy now pay later services. This research uses quantitative research with a descriptive approach. The population in this study are residents of the city of Surabaya who use Shopee Paylater. The number of samples in this study were 115 respondents. In this study using the Non-Probability Sampling technique with purposive sampling technique. The analysis technique used is multiple linear regression analysis. The results of this study indicate that the self-control variable partially has a significant effect on the financial management behavior of buy now pay later service users, the financial attitude variable partially has a significant effect on the financial management behavior of buy now pay later service users, self control and financial attitude variables simultaneously have an effect. significant to the financial management behavior of users of the buy now pay later service.
Keywords: self control, financial attitude, financial management behavior, buy now pay late
Peranan Penggunaan Fiskal Desa terhadap Kemiskinan Pedesaan di Kabupaten Jombang
Full text linkPoverty is one of the main problems in both developed and developing countries. Various factors that can cause poverty include low investment levels, slow economic growth, uneven infrastructure development, ineffective government spending on poverty alleviation programs. The government has not been effective in allocating the APBN or APBD in the poverty program so that poverty still cannot be overcome. As we know that poverty is one of the conditions discussed by the community, one of which is in Jombang Regency. The purpose of this study was to determine the role of village fiscal on poverty that occurred in Jombang Regency.
This type of research is explanatory research with secondary data type in the form of panel data consisting of time series data for 2010-2019 and cross-section data of 8 villages in Jombang Regency. Analysis of the data in this study using Multiple Regression. The test results of this study indicate that the APBDes Infrastructure budget has a negative and significant effect on poverty in Jombang Regency. Poverty subsidy APBDes has a negative and significant effect on poverty in Jombang Regency. While the BUMDES economic APBDes has a positive effect on poverty. The influence of the independent variable on the dependent variable has an effect of 99.99% as well as a measure of the success rate of regression in predicting the value of the independent variable on the dependent.
Keywords: Poverty, APBDes, Panel Data Regressio