Jurnal Penelitian Ekonomi Dan Akuntansi

The The Effect of GRDP and Minimum Wage on Open Unemployment Rate in East Java Province

2024-03-07T05:49:16+00:00

This study aims to determine the effect of gross regional domestic product and minimum wage on the open unemployment rate in East Java province. The data used in this study is panel data of 38 districts / cities from 2018-2022. The data source comes from the official website of Badan Pusat Statistik. The research method used in this research is quantitative method. The results showed that partially the Gross Regional Domestic Product (GRDP) has a significant and negative effect on the open unemployment rate. Meanwhile, the minimum wage has a significant and positive effect on the level of open unemployment. Simultaneously, Gross Regional Domestic Product (GRDP) and minimum wage have a significant influence on the open unemployment rate.

Marketing Mix (4P) to Increase Sales Volume at Rumah Hijab Nayyura MSMEs

2024-03-24T20:40:47+00:00

Marketing Mix Research (4P) to Increase Sales Volume of MSMEs Rumah Hijab Nayyura is to determine the influence of exogenous variables (Product, Price, Place, and Promotion) on endogenous variables (Sales Volume). The samples taken were resellers from Rumah Hijab Nayyura, as many as 50 people. The results showed that Product (X1) had a positive and significant effect on sales volume of 0.581, Price had a positive but not significant influence on sales volume of 0.032, Place had a positive but not significant influence on sales volume of 0.181, and Promotion had a positive but not significant influence on sales volume of 0.141.

The Effect of Education, HDI, Economic Growth, and Minimum Wage on Unemployment

2024-05-14T06:27:58+01:00

Unemployment is a very complex problem, especially in the Sumatra region with an average unemployment rate that exceeds the average in Indonesia. The purpose of this quantitative research is to analyze the effect of education, the human development index, economic growth, and minimum wage on unemployment in Sumatra region. This study uses secondary data obtained from the Indonesian Central Bureau of Statistics and analyzed using panel data regression by applying the Fixed Effect Model. The results showed that education and economic growth have a negative effect and HDI and minimum wage have a positive effect on unemployment. In this study, it was found that HDI and economic growth have a significant influence on unemployment, while education and minimum wage have an insignificant influence. Based on the R-squared value of 0.9137 which interprets that the independent variable affects the dependent variable by 91.37%, the remaining 8.63% is influenced by other variables outside this study. The results of this study are expected to be used as a basis for policy-making and as a literature review in further research related to unemployment.

The Influence of Board of Directors Structure and Ownership Structure on Company Performance

2024-04-04T06:20:09+01:00

This research was conducted with the aim of examining the effect of board of directors structure and ownership structure on company performance. In this study the variables used were the board of directors, board size, female board of directors, constitutional ownership, managerial ownership, foreign ownership as independent variables, and company performance as the dependent variable. This study uses secondary data, namely food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The population in this study were 22 companies. To determine the sample in this study using purposive sampling method. With a sample of 10 companies for 5 periods. The data analysis method in this study uses multiple linear regression. Based on the results of the study it was concluded that independent board of directors and ownership structure have a positive influence on company performance, female board of directors has a negative effect on company performance, board size, managerial ownership and foreign ownership have no effect on company performance.

Competitive Advantage Is Assessed From Entrepreneurial Orientation, Price Strategy And Location

2024-05-12T13:24:17+01:00

The aim of this research is to examine the influence of entrepreneurial orientation, pricing strategy and location on competitive advantage. The method used in this research is a quantitative research method. The population in this study were MSMEs in Biringkanaya District, Makassar City with a total of 453 MSMEs. Biringkanaya District is the District recorded by the Department of Cooperatives and Small and Medium Enterprises in Makassar City as having the largest number of SMEs. The sample from this study used a purposive sampling method, in 2021-2023, so the total sample was 55 respondents. From the collected data, data analysis was then carried out using the SPSS (Statistical Package for Social Science) program. This analysis was carried out using several stages of multiple linear regression analysis to determine the magnitude of the influence that entrepreneurial orientation, pricing strategy and location have on competitive advantage. The research results found that both simultaneously and partially entrepreneurial orientation, pricing strategy and location had a positive and significant effect on competitive advantage

Interest in Using Paylater on the Shopee Application in terms of Convenience, Lifestyle and Risk

2024-05-12T14:47:58+01:00

The aim of this research is to analyze and test the influence of convenience, lifestyle and risk onInterest in using Paylater on the Shopee application. Quantitative descriptive methods were used in this research, starting with data collection, processing and presenting the results through tables and figures. This research was conducted in the community in Makassar City. The population used in this research is people in Makassar City who use Paylater on the Shopee application. The technique used to determine the sample in this research was purposive sampling technique so that the total sample was 100 people. The data source used in this research is a primary data type data source used obtained from questionnaires distributed to respondents, then the data was processed using the multiple linear regression analysis method. The research results found that there was a significant positive influence from the convenience variable on interest in using Pay later on the Shopee application; there is a significant positive influence of lifestyle variables on interest in using Pay later on the Shopee application; Meanwhile, there is no significant influence of the risk variable on interest in using Pay Later on the Shopee application.

The Effects of Using Social Media and Product Innovation in Improving Marketing Performance

2024-05-14T00:04:24+01:00

The aim of this research is to partially analyze the influence of social media use and product innovation on marketing performance. The analytical approach used in this research is descriptive quantitative. The population in this research is all Big Bananas customers in the city of Makassar, the number of which is unknown.The type of non-probability sampling method used is judgmental sampling using the Rao Purba formula for sampling.So the total sample for this research is 96 Big Bananas consumers. The data analysis approach used in this research is multiple regression analysis. The research results found that partially the use of social media and product innovation had a significant effect on marketing performance

Auditor's Ability to Detect Fraud Through Competence, Independence, Integrity and Professionalism

2024-05-15T00:45:21+01:00

This research aims to analyze the influence of competence, independence, integrity and professionalism on the ability of internal auditors to detect fraud. The type of research in this research is quantitative. The population in this study were all auditors at the Makassar City Inspectorate Office. Data provided by the Inspectorate was 35 auditors (source: Makassar City Inspectorate Performance Report). The sampling method used in this research is the saturated sample method. The saturated sampling method is a sampling technique when all members of the population are used as samples. By using multiple linear regression analysis and hypothesis testing. The research results found that competence has a positive and significant effect on the ability of internal auditors to detect fraud; independence has a positive and significant effect on the ability of internal auditors to detect fraud; integrity has a positive and significant effect on the ability of internal auditors to detect fraud; professionalism has a positive and significant effect on the ability of internal auditors to detect fraud.

Does Social Expenditure Increase Social Welfare in Indonesia?

2024-06-04T09:39:46+01:00

This research analyzes the influence of social expenditure (health, education and social protection) on HDI and the influence of social expenditure in the health sector on infant mortality rates. This research uses panel data in 33 provinces in Indonesia during the 2010-2020 periods. This research uses panel data regression estimation with a fixed effect model. The research results show that the panel data regression estimation results show that statistically the social expenditure variables (health, education and social protection) have a significant influence on HDI. The regression coefficient for government expenditure in the health sector is 0.053 units. The regression coefficient for education expenditure is 0.161 units. The regression coefficient for social protection expenditure is 0.032 units. The three independent variables X1 (health), X2 (education), and X3 (social protection) have a positive relationship with Y (HDI). This means that when social spending is increased, the HDI will increase. Statistically it is also found that social expenditure in the health sector has a significant influence on infant mortality rates. The regression coefficient for government spending in the health sector is -0.228, meaning that every 1 percent increase in government spending in the health sector will reduce the infant mortality rate by 0.228 per 1000 live births assuming the conditions of other independent variables are constant.

Increasing Consumer Loyalty Based On Product Quality In The Emina Brand

2024-05-14T03:31:53+01:00

^{In this era of globalization and industry, many similar companies have sprung up in the field of cosmetics, causing increasingly fierce competition. So that to maintain consumer loyalty it is necessary to maintain product quality. This study's goal was to ascertain of increasing consumer loyalty based on product quality in the Emina brand. This research approach employs qualitative techniques and literature reviews that are drawn from pertinent earlier theories and publications. The findings indicate that the strategy to increase consumer loyalty based on product quality in the Emina brand by maintaining the ingredients used because it has obtained a halal certificate by LPPOM MUI.}

^{Keywords : Product Quality, Consumer Loyalty, Emina Products}

The Influence Of Leverage, Firm Size And Sales Growth On Financial Performance At Pt Indocement Tunggal Prakarsa Tbk

2024-05-29T07:59:45+01:00

This research aims to determine and analyze the influence of leverage, firm size and sales growth on the financial performance of PT Indocement Tunggal Prakarsa Tbk. The type of research used is associative research. The research instrument used was tabulating financial report data for 15 years (2008-2022). The population in this study was 18 years (2005-2022). The sample in this research was for 15 years (2008-2022). The sampling technique used was purposive sampling technique. The data analysis techniques used are classical assumption testing, multiple linear regression analysis, correlation coefficient, coefficient of determination and hypothesis testing. The results of this study indicate that leverage and firm size have a partially significant negative effect on financial performance and sales growth has no effect and is not significant on financial performance, leverage, firm size and sales growth have a significant simultaneous effect on financial performance.

Effect of Competence, Work Environment, Work Discipline and Work Achievement on Employee Performance

2024-05-21T07:33:55+01:00

This research aims to examine the influence of competency, work environment, work discipline and work achievement on employee performance. In this research, the research methods used are descriptive and verification research. The population in this study were all employees of PT Bosowa Propertindo Makassar, totaling 35 employees. The sampling technique in this research is a saturated sample. The sample in this research was all employees of PT Bosowa Propertindo Makassar, namely 35 people. The analytical method used in this research is multiple linear regression analysis. The results of this research found that competence, work environment, work discipline and work achievement, both simultaneously and partially, have a positive and significant effect on employee performance.

The Effect of Internal Control System on the Effectiveness of Lending to PT Bank Perkreditan Rakyat Tanah Laut

2024-05-16T15:10:21+01:00

One of the efforts made by business actors to maintain stability and improve the existence of the business they run through credit applications to credit providers such as banks. Lending activities must be carried out by implementing a good internal control system to avoid bad loans and achieve effective lending. The purpose of this study is to determine the influence of the internal control system in terms of the five indicators, namely the control environment, risk assessment, control activities, information and communication, and monitoring the effectiveness of lending. The data analysis technique uses multiple linear regression tests. The results of the hypothesis test show that risk control and assessment activities have an influence on the effectiveness of lending. While the variables of control, information and communication, and monitoring activities have no effect on effectiveness of lending.

Aspects Of Job Stress, Work Motivation And Work Discipline On Employee Job Performance

2024-06-04T12:59:43+01:00

This research aims to examine the aspects of work stress, work motivation and work discipline that influence employee work performance. The population in this study was all employees at the director's office of PT Perkebunan Nusantara XIV, Makassar City, totaling 134 people. Sampling in this study used a purposive sampling technique so that the total sample used was 57 people. The data collection method in this research uses a questionnaire. A questionnaire is a data collection method that is carried out by providing statements to respondents using a questionnaire guide. The questionnaire was processed and analyzed using multiple linear regression analysis methods. The research results found that work stress had a negative and significant effect on work performance, while work motivation and work discipline each had a positive and significant effect on work performance.

The Effect Of Product Quality, Service Quality, And Price On Repeat Purchases

2024-06-05T03:38:53+01:00

This study aims to determine what factors can influence Repurchase interest. This study uses three independent variables Product Quality (X1), Service Quality (X2), and Price (X3). Meanwhile, Repurchase (Y) is used as the dependent variable. In this study, the authors used descriptive-quantitative research methods, namely researchers tried to make a description, description systematically, factually and accurately regarding the relationship between the facts, characteristics or phenomena studied. The R Square coefficient is 0.742, or 74.2%, which indicates that the variables of Product Quality (X1), Service Quality (X2), and Price (X3) affect the Repurchase Decision variable by 74.2%, other variables not included in this study affect 25.8% of the total. Repurchase simultaneously or simultaneously has a positive effect between Product Quality, Service Quality and Price with Repurchase interest. This is indicated by the calculated F value of 50,553 and significance at <0.001, so with these results indicating that Product Quality, Service Quality and Price are not simultaneously due to the positive influence of several elements that make a significant contribution to the Repurchase of Some More Taste Swits

Purchase Interest, Discounts on QUALITY OF SERVICE, PROMOTIONS, AND PRICE DIFFERENCES ALL HAVE AN IMPACT ON CONSUMERS WHO HAVE PURCHASE INTERESTS (ALFAMART DR. SOETOMO JL. DR. SOETOMO, PAYAMAN, KEC. NGANJUK, DISTRICT NGANJUK, EAST JAVA).

2024-06-09T18:42:02+01:00

The purpose of this study is to ascertain how consumer interest in buying at Alfamart, Dr. Soetomo Jl., Dr. Soetomo, Payaman, District Nganjuk, Nganjuk Regency, East Java, is influenced by price discounts, promotions, and service quality. Eighty samples from Alfamart Jl. Dr. Soetomo, Payaman, District customers were used. Nganjuk, Regency of Nganjuk, East Java. This study employed a quantitative approach, collecting data through the distribution of questionnaires. This study uses SPSS version 24 for analysis. Statistical analysis is used to process the data, including tests for validity, reliability, classical assumptions, multiple linear regression, hypothesis testing, and coefficient of determination analysis. The analysis's findings indicate that the multiple linear regression test's outcomes are Y= 6.976 + 0.282 (X1) + 0.370 (X2) + 0.346 (X3). Service Quality has a strong and partial positive influence on Purchase Interest, with a significant value of 0.000 < 0.05 and a value of tcount (3.662) > ttable (1.9916). Promotion has a strong and partial positive influence on Purchase Interest, as evidenced by a significant value of 0.001 < 0.05 and a value of tcount (3.507) > ttable (1.9916). The results of the F test indicate that Service Quality, Promotion, and Price Discounts have a significant and positive effect. Promotion has a partial and significant positive influence on Purchase Interest with a value of tcount (3.424) > ttable (1.9916) and a significant value of 0.001 < 0.05. H0 is rejected and Ha is accepted with a value of Fcount 16.548 > Ftable 2.72 and a significant value of 0.000 < 0.05.

the The Effect Of Financial Distress, Audit Opinion, and KAP Reputation on Auditor Switching

2024-06-09T16:36:17+01:00

This research aims to determine the influence of financial distress, audit opinion, and KAP reputation on auditor switching. This research uses a sample of infrastructure sector companies for the 2018-2022 periods. The number of companies used as a sample for this research is 34 companies with observations for 5 years. The method used in selecting samples was purposive sampling, the total sample for this research was 170 annual reports. The data collection method used is secondary data, namely data obtained by researchers indirectly through intermediary media and literature study. This research data was obtained from the official website of the Indonesian Stock Exchange, namely www.idx.co.id and several company websites. The results of this research show that KAP reputation has a negative and significant effect on auditor switching, while financial distress and audit opinion do not have a significant effect on auditor switching. Simultaneously and together, financial distress, audit opinion and KAP reputation have effect on Auditor Switching.

Analyzing Product Quality And Promotion On Purchasing Decisions For Charcoal Wood Cv.Tri Karti Mukti

2024-06-08T08:49:45+01:00

This study aims to determine what factors can influence purchasing decisions. This study uses two independent variables, namely Product Quality (X1) and promotion (X2), meanwhile, purchasing decisions (Y) are used as the dependent variable. In this study, the authors used descriptive-quantitative research methods, namely researchers trying to make descriptions, images systematically, factually and accurately regarding the relationship between the facts, properties or phenomena studied. The R Square coefficient of 0.760 or 76% indicates that the variables of Product Quality (X1) and promotion (X2), affect the Purchasing Decision variable by 76%, other variables not included in this study have an effect of 24%. Purchasing Decisions simultaneously or simultaneously have a positive effect between Product Quality and promotion with Purchasing Decisions. This is indicated by the calculated F value of 66,320 and significance at <0.001, so that these results indicate that Product Quality and promotion are not simultaneously due to the positive influence of several elements that make a significant contribution to purchasing decisions.

keywords: Product Quality, promotion, purchasing decision

DIGITALIZATION IN THE ROLE OF BUDGETATION IN INCREASING THE EFFECTIVENESS OF HOSPITAL PERFORMANCE

2024-06-11T08:17:50+01:00

Digitalization has helped hospitals improve the effectiveness of their performance in budgeting by collecting more accurate data, analyzing data for better projections, reducing operational costs, monitoring real-time budget usage, and facilitating better collaboration between departments. This paper aims to find out and understand the influence of budgeting on the effectiveness of hospital performance in the current era of digitalization. In this paper the author used a literature review method using library media, books and various electronic media sources which are currently developing rapidly. In this era of digitalization, it is important for hospitals to consider the use of information technology and financial management software for effective performance. By creating budgets that suit needs and monitoring market trends and performance, hospitals can achieve efficiencies and improve service quality. Accurate and effective budgeting is very important to improve hospital performance in the era of digitalization

Green Accounting Disclosure As A Determinant Of Financial Report Performance And Company Value, Best Manufacturing Companie Based On Forbes Indonesia Magazine

2024-03-28T07:13:52+00:00

This research aims to determine and explain the effect of green accounting disclosure variables on company financial performance and firm value. This type of research used in this research is quantitative research. The variables in this study are green accounting disclosure as the independent variable, company financial performance and firm value as the dependent variable. This study uses secondary data on the 50 best manufacturing companies based the Indonesian Forbes magazine that participated in the PROPER program. The results show that: there is no significant effect between Green Accounting Disclosure on Company Financial Performance and there is a significant negative effect between Green Accounting Disclosure on Firm Value

THE EFFECT OF PROFITABILITY, TUNNELING INCENTIVE AND DEFERRED TAX ON TAX AGGRESSIVENESS

2024-07-12T03:45:37+01:00

The largest source of state budget revenue in Indonesia is from tax revenue. Tax is an important factor in the development of a country. But on the one hand, companies try to minimize their tax burden, by taking tax aggressiveness. Tax aggressiveness is one of the strategies carried out by corporate taxpayers in avoiding tax burdens, by reducing tax burden reporting or by saving tax reporting. This is based on the company's desire to obtain optimal profits. This study aims to analyse the factors that influence tax aggressiveness actions taken by companies. These factors are profitability, tunnelling incentive, and deferred tax. This research is a quantitative study using a sample of 22 mining sub-sector companies listed on the Indonesia Stock Exchange, with an observation year of five years, 2018-2022. The data analysis technique used is multiple linear regression analysis. The results showed that profitability and tunnelling incentive had no effect on tax aggressiveness. Meanwhile, deferred tax has a positive but insignificant effect on tax aggressiveness

Effect Of Company Size And Profit Management On The Cost Of Equity Capital

2024-06-24T05:36:49+01:00

The aim of this research is to determine the effect of company size on the cost of equity capital, as well as to determine the effect of earnings management on the cost of equity capital. The approach used in This research is a quantitative approach. The population in this research is all manufacturing companies on the Indonesian Stock Exchange. Currently there are 63 manufacturing companies listed on the Indonesian Stock Exchange. TechniqueiiThe sampling in this research was carried out using purposive sampling, so the number of samples was 57 financial report data from 19 sample companies with an observation period of three years. The collected data was then analyzed using multiple linear regression analysis. The research results found that company size did not have a significant effectiion the cost of equity capital, while earnings management has a significant effect on the cost of equity capital. an increase in earnings management will increase the cost of equity capital.