Yos Soedarso Economic Journal (YEJ)

Kepemilikan Insitusional sebagai Pemoderasi Pengaruh Manajemen Laba dan Perencanaan Pajak pada Nilai Perusahaan

Henock Budi Setiawan Setiawan, Lodovicus Lasdi — Wed, 03 Apr 2024 00:00:00 +0800

This study aims to examine and obtain empirical evidence regarding the effect of earnings management and tax planning on firm value with share ownership as a moderating variable. The population and this study are non-financial companies listed on the Indonesia Stock Exchange during 2017 – 2021. The sample selection used a purposive sampling method. The company objects used in this study are 591 non-financial companies. Moderated Regression Analysis (MRA) is the data analysis method using Statistical Program for Social Science or SPSS version 20 tools. The results showed that the earnings management variable had a significant positive effect on firm value. Tax planning has a significant positive effect on firm value. institutional ownership cannot weaken the negative effect of earnings management on firm value. Meanwhile, institutional ownership can strengthen the positive influence of tax planning on firm value. Future researchers are also expected to be able to add years of research over a longer period of time in order to provide more valid results or results that are closer to actual conditions.

Analisis Pengaruh Komitmen Organisasional dan Kepuasan Kerja Terhadap Turnover Intention Karyawan PT. Sayap Emas Gemilang

Widy Taurus Sandy, Erik Bisri Alamsyah — Wed, 24 Apr 2024 00:00:00 +0800

This research aims to examine the impact of Job Satisfaction and Organizational Commitment on the Turnover Intention of production employees at PT. Sayap Emas Gemilang. The method used in this study is explanatory, with data collection conducted directly in the field. The population and sample involve all employees at PT. Sayap Emas Gemilang, totaling 43 individuals. Data analysis was performed using Multiple Linear Regression, Hypothesis Testing, and the Coefficient of Determination. The findings indicate a significant negative effect of Job Satisfaction on Turnover Intention at PT. Sayap Emas Gemilang; meaning, the lower the job satisfaction, the higher the Turnover Intention. Furthermore, Organizational Commitment also has a significant negative impact on Turnover Intention, where a decrease in Organizational Commitment increases the level of Turnover Intention among employees.

Pengaruh Brand Image dan Social Influence Terhadap Keputusan Pembelian Motor Matic Honda Vario

Suyanto Suyanto — Tue, 30 Apr 2024 00:00:00 +0800

This research aims to determine the influence of independent variables (brand image and social influence) on the dependent variable (purchasing decisions). The population in this study were consumers of the Honda Dwitara Surabaya Dealer who use or have used Honda Vario motorbikes. The sampling technique uses the Probability Sampling method, namely a sampling technique that provides an equal opportunity for each element (member) of the population to be selected as a sample, the sample size is 50 people. The data collection technique uses a questionnaire whose validity and reliability have been tested. The data analysis technique used is multiple linear regression.

The results of the research show that: (1) Brand Image has a partial effect on Purchasing Decisions proven with a significant level of less than 0.05 (0.010 ≤ 0.05), (2) Social Influence has no partial effect on Purchasing Decisions proven with a significant level of more of 0.05 (0.175> 0.05) and, (3) Brand Image and Social Influence have a simultaneous influence on Purchasing Decisions, proven at a significant level of less than 0.05 (0.000 ≤ 0.05).

Pengaruh Kualitas Layanan Terhadap Loyalitas Melalui Kepuasan Pelanggan di Pizza Hut Merr Surabaya

Rizka Novianty Haninda, Eko Winarni, Jamianto — Tue, 30 Apr 2024 00:00:00 +0800

The growing number of restaurants has resulted in intense competition to attract restaurants. Pizza Hut MERR Surabaya is one of the big restaurants in Surabaya. It is located on The Road Dr. Ir. H. Soekarno Kel. Kedung Baruk Kec. Rungkut Surabaya. Pizza Hut MERR Surabaya has many visitors in addition to having a large building area, this restaurant also has complete facilities. Pizza Hut MERR Surabaya is surrounded by other magnificent buildings such as fast food restaurants, star hotels, companies, large malls, apartments and elite housing. The location affects consumers who come to Pizza Hut MERR Surabaya. Consumers are dominated by the upper middle class with a sufficient economy. This study aims to analyze the effect of quality of service positively on customer loyalty at Pizza Hut MERR Surabaya; to positively analyze the effect of quality of service on customer satisfaction at Pizza Hut MERR Surabaya; to positively analyze the effect of satisfaction on customer loyalty at Pizza Hut MERR Surabaya; and to analyze the effect of quality of service positively on loyalty through customer satisfaction at Pizza Hut MERR Surabaya.

The type of research used in this research uses quantitative methods and Path Analysis Techniques. The sample population is 105 customers at Pizza Hut MERR Surabaya. The analytical technique used in this research is Path Analysis.

The results of the analysis can be concluded that the quality of service positively affects customer loyalty at Pizza Hut MERR Surabaya; The quality of service positively affects customer satisfaction at Pizza Hut MERR Surabaya; Satisfaction positively affects customer loyalty at Pizza Hut MERR Surabaya; and Quality of service positively affects loyalty through customer satisfaction at Pizza Hut MERR Surabaya but customer satisfaction is not an intervening variable.

Analisis Kerjasama Tim dan Komunikasi Terhadap Kinerja Karyawan PT. Pelindo Marine Service

Bagus Ramadhani Putra Perkasa, Nur Widyawati — Tue, 30 Apr 2024 00:00:00 +0800

Every company certainly has a vision and mission that it wants to achieve, therefore it definitely needs employees who can fulfill and support the company so that it can progress and develop. Therefore, teamwork and communication are needed for each individual employee to achieve the vision and mission.

This research aims to determine the analysis of teamwork and communication on employee performance at PT. Pelindo Marine Services. Using the Slovin formula by taking the entire population as a sample for the possibility of small errors. The sample taken was 30 respondents, namely employees of PT. Pelindo Marine Services. The data analysis methods used are validity test, reliability test, classical assumption test, linear regression analysis, t test and f test, as well as the coefficient of determination test (R^2).

The results of this research state that: 1) Teamwork has a significant and positive effect on employee performance, which means that if teamwork increases then employee performance will also increase, 2) Communication has a significant and positive effect on employee performance, which means that if teamwork increases then performance employees also increased. 3) Teamwork and communication have a simultaneous effect on employee performance, which means that if teamwork and employee communication increase, employee performance will also increase. Conversely, if teamwork and communication decreases, employee performance will decrease.

Korelasi Keputusan Pembelian : Kualitas Produk, Persepsi Harga dan Promosi UD. Anugera Jaya

Tue, 30 Apr 2024 00:00:00 +0800

The theme of consumer behavior is always interesting to discuss. Consumer behavior also changes with developments and changing times. Examining the factors that influence the consumer decision-making process before purchasing a product is the most widely researched consumer behavior. Around 60 studies related to consumer decision making can be found between 1998 and 2009 (Djatmiko, T., & Pradana 2016). Product quality, price perception, and product promotion are positively correlated with each other with the consumer's decision to purchase the item, according to several previous quantitative studies in Indonesia on this decision making. This article does not aim to evaluate research results, but to review marketing management literature regarding the correlation of purchasing decisions with product quality, price perceptions, and promotions.

Aplikasi Metode EOQ untuk Pengendalian Inventory Perusahaan Furnitur CV XY Nganjuk

Rony Kurniawan, Muhammad Zuhdi Sasongko — Tue, 30 Apr 2024 00:00:00 +0800

This research is about inventory to find out what size order is most economical. As a research subject for the Small and Medium Enterprises (UKM) furniture company CV XY Nganjuk. The data used is production raw material inventory series data from March 2023-March 2024. The objectives of this paper are: (1) Find out what number of orders for raw materials (teak wood) is the most economical for CV safe amount of inventory for CV XY Nganjuk. (3) What is the total inventory cost (Total Inventory Cost-TIC) for the CV XY Nganjuk company. The research method is descriptive with Economic Order Quantity (EOQ) calculations. This research produces an EOQ value of 4.85 cubic meters per order. The maximum inventory level or safety stock value is based on a maximum average value of 2.42 (cubic). The Reorder Point value is 4.5 cubic meters. Meanwhile, the total cost value generated is Rp130,104,000 every 12 months.

Findings: in this study the economic order quantity was greater than the calculated value of the order quantity according to the company's calculations. The amount of safety stock is greater than the safety stock calculated by the company's ordering costs. (total cost) calculated by the company is smaller than the economic needs of TC.

Persepsi Kualitas Pelayanan Persepsi Anti Korupsi dan Kepuasan Layanan Badan Narkotika Nasional Provinsi (BNNP) Maluku Utara

Ardiyanti A. Dero, Sarbanun Umasangadji, Jamiludin Hasan — Tue, 30 Apr 2024 00:00:00 +0800

This research uses a survey method with a cross-sectional time dimension, an explanation that aims to collect data on objects by taking samples from a population using a questionnaire as the main data collection tool. In determining the target population, it is necessary to consider limitations and criteria for the purpose of the survey, such as service users who access services via WhatsApp, email. The service time period is from January to December 2023 for 10 (ten) service products, namely: Drug Examination Results Certificate (SKHPN), P4GN Counseling, Internships and research, Outpatient rehabilitation, Rehabilitation assistance, Investigation Services, Capacity Development Services, Life Skills Technical Guidance Services, TAT Services. Based on the analysis of the results of the Service Quality Perception Survey on services at North Maluku BNNP, this research data concluded that the Service Quality Perception Index at North Maluku BNNP was. From the results of data processing for 371 respondents, the interval value for the IPKP survey was 3.91, with a value conversion interval 97.7. Service quality A, service unit performance is very good. Meanwhile, the Anti-Corruption Perception Index results have an interval value of 3.93, the conversion interval value is 98.2. Quality of service A. The performance of the service unit is free from corruption. Meanwhile, for service satisfaction, the interval value was 1.73, the conversion interval value was 43.2. Quality of service D. North Maluku BNNP service performance is not satisfied.

Peningkatan Kinerja Sumber Daya Manusia Karyawan PT. JPT Jatidiri Trans Cabang Surabaya

Agil Gusrian Neldi, Soedarmanto, Mudayat — Tue, 30 Apr 2024 00:00:00 +0800

This research was conducted to analyze the improvement in human resource performance at PT. JPT Jatidiri Trans Surabaya Branch. The type of data used in this research is quantitative. The population in this study were employees of PT JPT Jatidiri Trans Surabaya Branch while the sample consisted of 30 respondents using a saturated sampling technique. The data used is obtained from primary data and secondary data. This data collection technique was carried out by distributing questionnaires. The analysis technique used is multiple linear regression analysis. The results of this research show that leadership style has a partially significant effect on employee performance. The implications that occur in this research are that the application of a democratic and moralist leadership style has proven to be influential in improving employee performance, motivation has a partially significant effect on employee performance, motivation is a very important variable. Dominant in improving employee performance. The implications of this research are that the company implements divisional exchange management once every 2 years so that it motivates employees to expand their experience. Work discipline has a partially significant effect on employee performance. The implications that occur in this research are that work must be done on time and comply with regulations. company, consistently maintain company services. Leadership style, motivation and work discipline simultaneously have a significant effect on employee performance.

Analisa Sistem Informasi Centra Pelabuhan Indonesia

Dian Arisanti, Candra Bayu Suwito, Soedarmanto — Tue, 30 Apr 2024 00:00:00 +0800

The implementation of the Centra Information System has brought major changes to Indonesian Port management. This research is in the form of qualitative descriptive research with data collection methods carried out by means of observation, interviews and documentation. discusses the benefits, challenges, and suggestions for optimizing the use of these modules. Centra increases operational efficiency by automating business processes and providing real-time data access. However, implementation is often faced with integration complexity, unexpected costs, and excessive customization. Employee engagement and change management are critical to overcoming these barriers. The Finance and Accounting module allows management to make decisions based on accurate and up-to-date data, optimize financial management, and report company performance better. The Material Management module helps manage inventory, supply chain and project management more efficiently. The Human Capital Management (HCM) module supports decision making in human resource management. Employee management, performance and development become more effective, increasing productivity and employee satisfaction. Future suggestions include regular system maintenance, ongoing training, and improved integration. Performance evaluation and integration of the latest technology are also crucial. The success of Centra Information Systems depends on collaboration between departments, planning for future needs, and adapting to change. By overcoming these challenges and following these suggestions, companies can optimize Centra implementation and take full advantage of the Finance and Accounting, Material Management, and Human Capital Management (HCM) modules to achieve higher efficiency, productivity, and competitiveness.

Studi Pada Kantor Otoritas Pelabuhan Utama Tanjung Perak

Dian Arisanti, Noer Rohmah Diah A’yuni, Soedarmanto — Tue, 30 Apr 2024 00:00:00 +0800

The research is a study at the Tanjung Perak Main Port Authority Office, Surabaya. And this research also aims to analyze the factors that have the most dominant influence on employee performance. This research is a type of quantitative research, which consists of four variables, namely Occupational Safety and Health (K3) (X1), Work Environment (X2), Work Discipline (X3), and Employee Performance (Y). This research used a sample of 75 employees of the Tanjung Perak Main Port Authority Office, Surabaya. This research uses data collection methods in the form of interviews, observations, questionnaires. The data analysis method used is descriptive analysis, data quality test, classical assumption test, t test using SPSS calculations. The results of the analysis state that: (1) the t-count result is 0.653 < 1.996 t table so Occupational Safety and Health (K3) does not have a positive and significant effect on Employee Performance, (2) the t count result is 2.776> 1.994 t table so the Work Environment has a positive and significant effect on Employee Performance, (3) tcount results 5,235 > 1,994 ttable Physical Work Discipline has a positive and significant effect on Employee Performance. The results of this research show that K3, Work Environment.

Pengujian Digital Marketing, Price Perception dan Product Quality Guna Peningkatan Penjualan Oma Jamu

Annisah Febriana, Ratih Dewi Titisari Haryana — Tue, 30 Apr 2024 00:00:00 +0800

The developments of information technology encourage UMKM players to be able to continue to keep up with current developments, especially in digital world. The aim of this research is to find out whether the use of information technology in the form of digital marketing is able to increase sales volume in one of the UMKM which is currently growing quite rapidly in Surabaya, East Java. Apart from that, this research also aims to determine price perception and product quality on sales volume at Oma Jamu. The analysis method uses multiple linear regression with sampling using non-probability sampling techniques where 85 respondents were obtained. The research results concluded that digital marketing, price perception and product quality have a significant influence on sales volume at Oma Jamu. These results show that it is important for every UMKM business actor to utilize information technology to develop their business network which is also supported by the perception of price and product quality required by consumers.

Analisis Komparatif Implementasi Pernyataan Standar Akuntansi Keuangan (PSAK) No. 18 dan No. 24 Pada Perusahaan Daerah Air Minum (PDAM) Trunojoyo Sampang

Arief Rachman Prabaswara, nur hayati, Masluhah — Tue, 30 Apr 2024 00:00:00 +0800

This research aims to determine the accounting treatment consisting of the concepts of recognition, measurement, recording, presentation and disclosure of pension funds and employee benefits which are applied to the accounting for pension funds and employee benefits at PDAM Trunojoyo Sampang based on Statement of Accounting Standards (PSAK) No. 18 and No. 24. This research uses qualitative research and is included in the descriptive category using a case study approach. The descriptive method, as a qualitative approach, involves an in-depth examination of a particular incident in a phenomenon. This method is characterized by analytical, classification and investigative characteristics, using techniques such as surveys, interviews and observations. Research results The accounting practice of employee benefits at PDAM Trunojoyo Sampang is in accordance with the requirements contained in PSAK 24. This involves accurate recognition of short-term employee benefits, such as salaries, director's allowances, and employee food and health benefits. And PDAM Trunojoyo Sampang's post-employment benefit program is held by DAPENMA PAMSI, fully in accordance with the current PSAK and the legal framework governing post-employment benefit programs.