Rekaman : Riset Ekonomi Bidang Akuntansi dan Manajemen

PENGARUH KUALITAS PELAYANAN, KUALITAS PRODUK DAN PROMOSI TERHADAPKEPUTUSAN PEMBELIAN PRODUK MAKANAN DAN MINUMAN PADA SENSE CAFE BATAM

Jeini Punuh — 2023-10-15

This study aims to determine the effect of service quality, product quality and promotion on purchasing decisions for food and beverage Sense Café Batam. The type of research used is descriptive quantitative, which is research data obtained fromquestionnaires and processed in the SPSS application. The research objects which are independent variables are service quality (X1), product quality (X2), promotion (X3) and purchasing decisions (Y) as the dependent variable. The population of this study were all consumers and visitors to Sense Café with a total of 150 respondents. The sampling method used is saturated sampling, where the sampling uses the entire population. The results showed that the effect of service quality and product quality had a significant effect on purchasing decisions, while promotions had no effect on purchasing decisions. R square 73.1%. from these results it can be concluded that the variables of service quality, product quality and promotion simultaneously influence the purchasing decision variable.

PENGARUH LABA KOTOR, LABA OPERASI, LABA BERSIH DALAM MEMPREDIKSI ARUS KAS DI MASA MENDATANG PADA PERUSAHAAN LQ 45 PADA TAHUN 2017-2021

Winda Putridayanti Zega — 2023-10-15

This study aims to determine the effect of gross profit, operating profit and net profit in predicting future cash flows at LQ 45 companies in 2017-2021. In this study a sampling technique was used, namely purposive sampling technique. So that the samples obtained were in accordance with the criteria, namely 13 LQ 45 companies in 2017-2021 with a total of 65 observational data for 5 years of observation. The data collection technique used is secondary data taken through the official website of the Indonesia Stock Exchange. The data analysis technique used in this study is multiple linear regression analysis with the help of SPSS software. The results of this study indicate that gross profit has a significant positive effect on future cash flows. Operating profit has a negative effect on future cash flows. Net profit has a significant positive effect on future cash flows and then has a significant effect on gross profit, operating profit and net profit on future cash flows simultaneously.

PENGARUH LABA AKUNTANSI, ARUS KAS OPERASI, DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BEI

Jeliston Zebua — 2023-10-15

This research aims to determine the effect of accounting profit, operating cash flow and company size partially. . The data analysis technique was carried out using multiple linear regression. The results of this analysis are that accounting profit has a significant effect on stock returns, operating cash flow has a significant effect on stock returns, while company size has no effect on stock returns because the size of the company is not all that can be seen by investors. based on the results of the F count test of 0.073 with a significance of 0.028 less than 0.05, it can be said that simultaneously accounting profit, operating cash flow and company size affect stock returns in telecommunications companies listed on the Indonesia Stock Exchange in 2017 - 2021.

PENGARUH BOOK TAX DIFFERENCES, TINGKAT HUTANG DAN ALIRAN KAS OPERASI TERHADAP PERSISTENSI LABA

Faisal Sitorus — 2023-10-15

The purpose of this study is to determine the effect of Book Tax Differences, Debt Levels and Operating Cash Flow on earnings persistence in the construction and building subsector companies on the Indonesia Stock Exchange. Variables in this study are Book Tax Differences, Debt Levels and Operating Cash Flow as independent variables and Earnings Persistence Variable as Dependent Variable. This research is a descriptive study with a quantitative approach. The population used in this study were all construction and building subsector companies listed on the IDX totaling 19 companies. The sample in this study was 14 construction and building subsector companies using purposive sampling method. The data used in this study are secondary data in the form of financial statements of the construction and building subsector companies in 2017-2020. While the data analysis used is the classical assumption test and hypothesistesting in logistic regression using SPSS. The results show that Book Tax Differences and Debt Levels do not affect Profit Persistence, while Operating Cash Flow has a positive effect on Profit Persistence.

PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN LQ45 2017 – 2021

Soziduhu Laia — 2023-10-15

The purpose of this study was to determine the significance of the effect of leverage and firm size on profitability.This research is a causality study. The sample in this study was obtained by purposive sampling method. Data on the study population were 45 LQ45 index companies and 13 LQ45 index companies were obtained as samples with an observation period of four years (2017 - 2021). The data analysis technique used was multiple linear regression.The results of this analysis with multiple linear leverage have a positive and significant effect on profitability and firm size have a positive and significant effect on profitability. This study examines the influence of Leverage which is proxied by the Debt to Equity Ratio, Company Size which is proxied by Ln Total Assets and profitability which is measured by Return On Equity.Based on the results of testing the results show that F count is 0.809 with a significance of 0.042 a significance value which is less than 0.05, it can be said that leverage and company size simultaneously affect profitability in LQ45 companies listed on the Indonesia Stock Exchange in 2017 – 2021.

ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN DALAM MENINGKATKAN PENGENDALIAN INTERNAL PADA PT. ANUGERAH PERKASA SEJAHTERA

Popi Terima Jaya Lase — 2023-10-15

This study aims to find out how the analysis of sales accounting information systems in improving internal control at PT. Anugerah Perkasa Sejahtera. This research was conducted at PT. Anugerah Perkasa Sejahtera using a descriptive qualitative method, namely explaining the sales accounting information system in improving internal control. The results of this study indicate (1) the organizational structure at PT. Anugerah Perkasa Sejahtera actually exists but has not been made in a structured manner or chart, (2) Approval in adding credit notes is approved by the salesman, (3) The existence of uncollectible accounts due to customer problems in payment, and (4) There is rejection of ordered goods due to discrepancies with customer orders.

PENGARUH CITRA MEREK, HARGA, DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN RAKET DI TOKO AGUS SPORT

Moh Solehudin — 2023-10-15

This research aims to find out the influence of brand image, price, and product quality on racket purchasing decisions at the Agus Sport store. In this research, a quantitative method was used in which data were obtained from survey results and questionnaire data processing based on statistical procedures. Based on Yount's formula, the sample in this study was 55 respondents. In this study, the results of the regression equation Y = -0,953+ 0.124X1 + 0.187X2 + 0.307X3 + e. Brand image variable has no effect on purchasing decisions with tcount (0.848) < ttable (2.00758), price variable has no effect on purchasing decisions with tcount (1.165) < ttable (2.00758), product quality variable has influence on purchasing decisions with tcount (4.025) > ttable (2.00758), and brand image, price, and product quality variables simultaneously influence by showing the results of calculations Fcount (29.334) > Ftable (2.79) where if Fcount > Ftable . While the R2 value is 0.633 or 63.3%, which indicates that the independent variables (X1, X2, X3) affect the dependent variable (Y) by 63.3%, while the remaining 36.7% is influenced by other variables outside this research.

PENGARUH GAYA KEPEMIMPINAN, MOTIVASI KERJA DAN STRES KERJA TERHADAP KINERJA KARYAWAN DI PT GHMI LI INDONESIA

Nur Halimah — 2023-10-15

This study aims to determine the effect of leadership style, work motivation and work stress on employee performance at PT Ghim Li Indonesia. In this study, a quantitative method was used in which data were obtained from survey results and questionnaire data processing based on statistical procedures. Based on the sample in this study, there were 37 respondents. In this study, the results of the regression equation Y = 9.887 + 0.151X1 + 0.015X2 + 0.435X3 + e. Work stress variable has an effect on purchasing decisions with tcount (4.197) > ttable (2.0345), work motivation variable has no effect on employee performance with tcount (0.127) > ttable (2.0345), work stress variable has an effect on employee performance with tcount (4.197) > ttable (2.0345), and the variables of leadership style, work motivation, work stress influence simultaneously by showing the calculation results of fcount (9.321) > ftable (2.89) where if fcount > ftable. While the R2 value is 0.459 or 45.9% which indicates that the independent variables (X1, X2, X3) affect the employee performance variable (Y) by 45.9%, while the remaining 54.1% is influenced by other variables outside this study.

PENGARUH HARGA, PROMOSI, DAN PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN IM PARFUME DI TOKO DEENA BEAUTY KOTA BATAM

Nuruati Baene — 2023-10-15

The research aims to determine the effect of price, promotion and service on purchasing decisions for Im parfume at the Deena beauty store in Batam City. In this study, a quantitative method was used in which data were obtained from survey results and questionnaire data processing based on statistical procedures. Based on the Lemeshow formula, the sample in this study is 100 respondents. In this study, the results of the Y regression equation were 11.008 + 0.276X1 + 0.016X2 + 0.127X3 + e. The price variable has an influence on purchasing decisions with a tcount value (2.443) > ttable (1.984), promotion variable has no efect on purchasing decisions with tcount (0.146) < ttable (1.984), service variable has no influence on purchasing decisions with tcount value (1.358) < ttable (1.984), and the variables of price, promotion and service have an effect simultaneously by showing the results of the calculation of Fcount (5.128) > Ftable (2.70) where if Fcount > Ftable. While the R2 value is 0.1986 or 13.8% which indicates that the independent variables (X1, X2, X3) affect the dependent variable (Y) by 13.8%, while the remaining 86.2% is influenced by other variables outside this study.

PENGARUH PROFITABILITAS, LEVERAGE, KEBIJAKAN DIVIDEN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN SUB SEKTOR BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

Franky Tan — 2023-10-15

This thesis discusses the influence of Profitability (ROA), Leverage (DER), Dividend Policy (DPR), and Company Size (SIZE) on the Company Value (PBV) of the coal sub-sector listed on the Indonesia Stock Exchange (IDX). This research uses a descriptive type of quantitative approach that uses secondary data obtained from financial reports on the Indonesia Stock Exchange (IDX). The population in this study is 31 companies in the coal sub-sector for the 2017-2022 period. The sampling technique used purposive sampling. With a total sample of 8 companies in the coal subsector. Statistical instrument analysis used descriptive statistical analysis test, classic assumption test, multiple linear regression, coefficient of determination, t test, f test. The results of the study show that partially Profitability and Dividend Policy have a positive and insignificant effect on Firm Value. Partially Leverage and Firm Size have a negative and significant effect on Firm Value. Simultaneously Profitability, Leverage, Dividend Policy, Firm Size have a significant effect on Firm Value. With an Adjusted R Square value of 0.360 or 36%, this indicates that the contribution of Profitability, Leverage, Dividend Policy, and Company Change Size to Firm Value and the remaining 64% can be explained by other factors.

PENGARUH GAYA KEPEMIMPINAN, MOTIVASI, DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA DEPARTEMENT SECURITY SERVICE PT. ISS INDONESIA AREA PT. ALCON BATAM

Ambrosius Nduru — 2023-10-15

The research aims to find out the influence of leadership style, motivation, and work discipline on employee performance at the Security Service Department of PT. ISS Indonesia (Area PT. Alcon Batam). In this research, a quantitative method was used in which data were obtained from survey results and questionnaire data processing based on statistical procedures. Based on population studies, the sample in this study was 35 respondents. In this study, the results of the regression equation Y =-0.861 + 0.330X1 + 0.514X2 + 0.013X3 + e. Leadership style variable has an influence on employee performance with tcount (2.265) > ttable (2.03951), motivational variable has an influence on employee performance with tcount (3.554)> ttable (2.03951), work discipline variable has no effect on employee performance with a value of tcount (0.097) < ttable (2.03951), and variables of leadership style, motivation, and work discipline have an effect simultaneously by showing the calculation results of Fcount (39.551) > Ftable (2.91). While the R2 value is 0.793 or 79.30% which indicates that the independent variables (X1, X2, X3) affect the dependent variable (Y) by 79.30%, while the remaining 20.70% is influenced by other variables outside this study.

PENGARUH KUALITAS PELAYANAN DAN FASILITAS TERHADAP KEPUASAN PELANGGAN BP BATAM DI MALL PELAYANAN PUBLIK KOTA BATAM

Dania Ariska Safitri — 2023-10-15

This research was conducted to determine the effect of service quality and facilities on BP Batam customer satisfaction at Batam City Public Service Mall. The type of research used is by distributing questionnaires. The population in this study are customers who use BP Batam services at the Batam City Public Service Mall. The method used for sampling is a purposive sampling technique, and the samples taken in this study amounted to 100 customers. Based on the results of data processing using multiple linear analysis. The results of the research on the t test show that the service quality variable (X1) has no effect on customer satisfaction (Y) with a tcount (1.881) < ttable (1.984); the facility variable (X2) has an effect on customer satisfaction (Y) with a tcount (3.969) > ttable (1.984), and the service quality and facilities variable has an effect simultaneously with the calculation results Fcount (13.026) > Ftable (3.09), where if Fcount > Ftable. While the R2 value is 0.212 or 21.2% which indicates that the independent variable (X1, X2) affects the dependent variable (Y) by 21.2%.

PENGARUH FASILITAS DAN KUALITAS PELAYANAN TERHADAP KEPUASAN NASABAH PT BANK MANDIRI CABANG BATAM

Ria Ema Sita Br Tarigan — 2023-10-15

This study aims to determine the effect of facilities, service quality on customer satisfaction at Bank Mandiri, Batam City Branch. The type of research used is descriptive verification, namely by describing and explaining the variables studied and then drawing conclusions. The research objects that are independent variables are facilities (X1), service quality (X2) and customer satisfaction (Y) as the dependent variable. The population of this research is all customers who make transactions in the January-June 2023 period, namely 1,126 customers. The sampling method used was accidental sampling, namely the technique of determining a sample based on chance by using the slovin formula so that the sample in this study totaled 92 people. The results showed the effect of facilities, service quality on customer satisfaction at the Batam branch of Bank Mandiri. R Square 40.6%. From these results it can be concluded that the variables Facility (X1), Service Quality (X2) simultaneously affect the Customer Satisfaction variable (Y) while 59.4% are influenced by other variables not examined in this study

PENGARUH KUALITAS PELAYANAN, HARGA DAN KEPERCAYAAN TERHADAP MINAT BELI ULANG DI E-COMMERCE SHOPEE (STUDI KASUS MAHASISWA GALILEO BATAM)

Tostiar Elmanuel Ziliwu — 2023-10-15

This writing aims to determine the effect of Service Quality, Price and Trust on Repurchase Interest in e-commerce shopee. The type of research used is the descriptive analysis method, which provides an overview of the variables about the research object being studied and then draws conclusions. The research object which is the independent variable is Service Quality (X₁). Price (X₂), Trust (X₃) and Repurchase Interest (Y) as the dependent variable. The population of this study were STIE Galileo students, Batam. The method used for sampling is purposive sampling technique, meaning that the sampling technique and determination of the sample are determined by the researcher. The results of research data processing show that there is an influence of service quality, price and trust on repurchase intention at e-commerce shopee. R square 82.4% of these results it can be concluded that the variables Service Quality (X₁), Price (X₂) and Trust (X3), simultaneously affect Repurchase Interest (Y). while 17.6% is influenced by other variables outside this regression equation or variables not examined by the author.

PENGARUH LOYALITAS KERJA, ETOS KERJA, DAN KUALITAS KERJA TERHADAP PRESTASI KERJA KARYAWAN PADA PT PEGATRON TECHNOLOGY INDONESIA

Delpiana Siagian — 2023-10-15

This study aims to determine the significant simultaneous and partial relationship between work loyalty, work ethic and work quality as independent variables on employee performance as the dependent variable at PT Pegatron Technology Indonesia. This study used 101 respondents who were employees of PT Pegatron Technology Indonesia and were given questions in the form of a questionnaire. The study used a random sampling technique and used the slovin formula with a population of 136 people, and used SPSS 25 to process the collected data. As a result, the R2 is 0.524, which means that the work performance described in Work Loyalty, Work Ethics and Work Quality is 52.4% while the rest outside of other variables not examined is 47.6%. Work Loyalty, Work Ethic and Work Quality simultaneously have a significant effect on Employee Performance at PT Pegatron Technology Indonesia. Because it is explained that the sig value is

0.000 <0.05 with Fcount 15.482> Ftable 2.69.

Pengaruh Lingkungan Kerja Terhadap Kinerja Karyawan Pada PT. Cahaya Bintang Sejati di Ciwandan

mahfudoh — 2023-10-18

Situasi Bisnis banyak berpengaruh pada kehidupan kita. Oleh karena itu perusahaan-perusahaan mempunyai beberapa tanggung jawab pada kehidupan dan kesejahteraan manusia. Perusahaan tidak bisa berprinsip semua dalam melaksanakan kegiatannya dan tanggung jawab sosial menunjukkan pertimbangan manajemen tentang pengaruh-pengaruh sosial di samping juga pengaruh-pengaruh ekonomi dari keputusan-keputusannya. Ini berlaku bagi semua perusahaan tanpa memandang besar, lokasi, atau industri. Tanggung jawab sosial tersebut mencangkup hal-hal seperti bidang kesehatan, informasi konsumen, praktik tanpa diskriminasi dan pemeliharaan lingkungan fisik. Rumusan masalah pada penelitian ini adalah bagaimana lingkungan kerja, bagaimana kinerja karyawan dan seberapa besar pengaruh lingkungan kerja terhadap kinerja karyawan pada PT. Cahaya Bintang Sejati Ciwandan. Tujuan dari penelitian ini adalah untuk mengetahui lingkungan kerja, untuk mengetahui kinerja karyawan dan untuk mengetahui seberapa besar pengaruh lingkungan kerja terhadap kinerja karyawan pada PT. Cahaya Bintang Sejati Ciwandan. Metode penelitian yang digunakan adalah metode dengan jenis asosiatif kausal, sedangkan jenis data penelitian ini adalah jenis data kuantitatif yang diperoleh dari responden yaitu karyawan PT. Cahaya Bintang Sejati, populasi sebanyak 60 dan sampel 60 dengan teknik sampling jenuh. Teknik pengukuran kedua variabel dilakukan dengan cara validitas internal. Pengujian reliabilitas menggunakan teknik Split Half dengan pengujian hipotesis menggunakan Korelasi Product Moment pada taraf signifikan α = 5% serta analisis statistik yang digunakan adalah Regresi Linier. Hasil penelitian yang diperoleh yaitu : Analisa untuk Lingkungan Kerja (Variabel X) indikator tertinggi yaitu Sistem pencahayaan dengan rata-rata 14,35% sedangkan indikator terendah yaitu Udara dengan rata-rata 7,21%. Analisa untuk Kinerja Karyawan (Variabel Y) pada PT. Cahaya Bintang Sejati indikator tertinggi yaitu Kesetiaan dengan rata-rata 19,13% sedangkan indikator terendah yaitu Kreativitas dengan rata-rata 10,70%. Analisa korelasi product moment diperoleh r = 0,041 yang artinya memiliki korelasi yang sangat rendah antara lingkungan kerja terhadap kinerja karyawan dan bersifat sangat kecil dan tidak signifikan, uji signifikan diperoleh thitung = 0,313 dan persamaan regresi linier sederhana yaitu Y = 33,878+ 0,024 X.

Pengaruh Jaminan Sosial Terhadap Produktivitas Karyawan Pada PT Barokah Suralaya

mahfudoh — 2023-10-18

Social Security is used to encourage employees to improve the quality and quantity of their work. Employee social security is expected to have an impact on work productivity, so that in turn it will lead to the achievement of the desired commitment. The formulation of the problem in this study are How is Social Security given to employees of PT. Barokah Suralaya? How Employee Productivity at PT. Barokah Suralaya? What is the Effect of Social Security on Employee Productivity at PT. Barokah Suralaya? The research method used in this research is survey method and this research is associative. The population of this study were 30 employees of PT. Barokah Suralaya and taken a sample of 30 people or the entire population (sample of respondents) in accordance with Sugiyono's opinion. The results showed that: first the test results for the social security questionnaire analysis at PT. Barokah Suralaya, out of 30 respondents stated social security at PT. Barokah Suralaya can be said to be good with the acquisition of 1323: 1500 = 0.882 or 88.2 or 88%. Second, the test results for employee productivity questionnaire analysis at PT. Barokah Suralaya, out of 30 respondents can be said to be good with the acquisition of a value of 1299: 1500 which is 0.866 or 86%. Third based on the calculation of the correlation coefficient found r = 0.769 is between 0.60 - 0.799 which means the level of relationship is strong, to test the significance by using t test, based on calculations obtained t count = 6.363> t table 2.048 in this case the error rate is 5%. And the results of the calculation of the mineralized coefficient test (Cd) obtained results = 59.13% social security related to employee productivity, while the remaining 40.87% was influenced by other factors not examined by the author.