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All Journal Sosiohumaniora International Journal of Supply Chain Management Jurnal Proaksi Value: Jurnal Manajemen dan Akuntansi Dinasti International Journal of Management Science Dinasti International Journal of Education Management and Social Science Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Unram Journal of Community Service (UJCS) Journal of Accounting and Finance Management (JAFM) International Journal of Advanced Multidisciplinary Jurnal Pendidikan Siber Nusantara Jurnal Manajemen dan Pemasaran Digital Jurnal Humaniora, Ekonomi Syariah dan Muamalah
Komar Priatna, Deden
Universitas Winaya Mukti, Bandung
Arts Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Transportation Other

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The Effect of Return on Assets, Return on Equity and Debt to Equity Ratio on Stock Returns in Clothing and Luxury Goods Sub Sector Companies Listed on the Indonesia Stock Exchange Wulansari Rijata; Maria Lusiana Yulianti; Deden Komar Priatna; Winna Roswinna
Journal of Accounting and Finance Management Vol. 3 No. 4 (2022): Journal of Accounting and Finance Management (September-October 2022)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v3i5.123

Abstract

This study aims to determine the effect of return on assets, return on equity, and debt to equity ratio on stock returns in clothing and luxury goods sub-sector companies on the Indonesian stock exchange. The method used in this research is a quantitative method. The data used in this study is secondary data obtained from the financial statements of 6 companies through the Indonesian Stock Exchange website for 2017-2021. The sampling technique used purposive sampling method. The total research data obtained is 30 data.The results showed that the return on assets has a positive effect on stock returns, while the return on equity and debt to equity ratio have no effect on stock returns. Suggestions for companies to pay attention to the return on assets because it can affect stock returns. For future researchers, it is hoped that they can add or replace other independent variables related to changes in stock returns.
The Effect of Promotion on the Sales of S3shop MSMES in Conggeang District, West Java Lala Nurhayati; Anne Lasminingrat; Maria Lusiana Yulianti; Deden Komar Priatna
Journal of Accounting and Finance Management Vol. 2 No. 3 (2021): Journal of Accounting and Finance Management (July-August 2021)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v2i3.134

Abstract

In this study there are two variables, namely Promotion as a free variable and sales as a bound variable. This research was conducted to be able to find out the effect of sales on S3shop MSMEs in Conggeang Kecaatan, West Java, and to find out how much influence promodi has on sales. The methods used in this study are descriptive and verificative methods, data collection techniques obtained from primary data, namely through interviews and questionnaires. While secondary data is obtained from books, journals, the internet. To determine the magnitude of the effect of promotion on satisfaction, statistical analysis with a simple Linear Regression formula and Coefficient of Determination was used using the IBM 25 SPSS program. Based on the results of the discussion on Promotion Against Sales and based on the results obtained from the questionnaire answers, it turns out that the Promotion of Sales of S3shop MSMEs as a whole is very good because it shows a positive response. For the Effect of Promotion on Msme sales, a statistical test is used, based on calculations, it can be concluded that there is a very good influence between Promotion on Sales on S3shop MSMEs of 29.2% while the remaining 7.8% is influenced by Other factors.
Pengaruh Leverage dan Profitabilitas Terhadap Agresivitas Pajak Bank Umum Konvensional yang Terdaftar di BEI Annisa Fitri Anggraeni; Deden Komar Priatna; Winna Roswinna; Novia Ayu Latifah; Roby Ahada
Jurnal Proaksi Vol. 10 No. 1 (2023): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i1.3858

Abstract

Penghindaran pajak yang dilakukan dengan cara legal dan ilegal. Cara legal yaitu dengan perencanaan pajak dan penghindaran pajak, sedangkan cara ilegal yaitu dengan penggelapan pajak. Penelitian ini bertujuan untuk menguji pengaruh Leverage dan Profitabilitas terhadap Agresivitas Pajak. Pada penelitian ini sampel yang digunakan yaitu 31 bank umum konvensional yang terdaftar di BEI dengan periode penelitian sebelum dan setelah pandemi covid-19 yaitu tahun 2019, 2020, dan 2021. Teknik pengambilan sampel yang digunakan yaitu purposive sampling. Metode analisis data dalam penelitian ini adalah analisis regresi data panel dengan menggunakan Eviews versi 10. Hasil Pengujian secara simultan dan parsial menunjukkan bahwa variabel Leverage dan Profitabilitas berpengaruh terhadap agresivitas pajak. Leverage berhubungan negatif dan tidak berpengaruh signifikan terhadap agresivitas pajak sedangkan profitabilitas berpengaruh positif signifikan terhadap agresivitas pajak. Keywords: Profitabilitas, Leverage (DER), Agresivitas pajak
Leadership Model to Increase Employee Motivation and Discipline Deden Komar Priatna; Agus Mulyana; Jusdijachlan Jusdijachlan; Winna Roswinna; S. Ridwan; Herni Suryani; Nandan Limakrisna
International Journal of Advanced Multidisciplinary Vol. 2 No. 1 (2023): International Journal of Advanced Multidisciplinary (April-June 2023)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/ijam.v2i1.180

Abstract

The goal of this research is to analyze how Leadership and Work Motivation impact Work Discipline. Conducted through explanatory quantitative research in thirty manufacturing companies based in DKI Jakarta with a sample size of eighty respondents, the study employed the SEM-PLS approach. The findings indicate that Leadership has a direct effect on Work Discipline in manufacturing companies located in DKI Jakarta, while Work Motivation also directly influences Work Discipline in the same companies.
The Model of Purchasing Decisions Making For Honey Product Agus Mulyana; Deden Komar Priatna; Anne Lasminingrat; Dodi Sukmayana; Dodi Tisna Amijaya; Luthfi Setiadiwibawa; Rudi Suprianto Ahmadi
Journal of Accounting and Finance Management Vol. 4 No. 1 (2023): Journal of Accounting and Finance Management (March - April 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i1.207

Abstract

This study aims to explore the perception of Perhutani brand honey products' attributes, brand image, and their influence on consumer purchasing decisions. To achieve this, both descriptive and explanatory survey methods were utilized to understand the behavior of variables and test hypotheses. The research type adopted was causality-based, focusing on establishing a causal relationship between product attributes, brand image, and buying decisions. Individual analysis was conducted on consumers of Perhutani brand HONEY at Ahmad Yani and Setiabudi outlets in Bandung. With a cross-sectional approach, this research collected empirical data to gauge the majority population's opinion. The study found that product performance attributes and reference groups have a considerable impact on the products' selling price trend. The product mix performance and the influence of reference groups play a crucial role in shaping brand image. They also significantly impact purchase decisions. Interestingly, the relationship between brand image and the selling price trend is closely linked. Similarly, the performance of the product mix is also dependent on the reference group.
Pengaruh Gaya Kepemimpinan Terhadap Kinerja Karyawan Pada Wisma Pendawa Ciumbuleuit Bandung Ratna Sari Suryani; Granit Agustina; Deden Komar Priatna; Maria Lusiana Yulianti
Jurnal Pendidikan Siber Nusantara Vol. 1 No. 1 (2023): Jurnal Pendidikan Siber Nusantara (Januari-Maret 2023)
Publisher : Siber Nusantara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jpsn.v1i1.16

Abstract

Abstract: This study aims to examine the effect of leadership style on employee performance at Wisma Pendawa Ciumbuleuit Bandung. The variables tested in this study consist of leadership style and employee performance. This research method is a descriptive and verification method using a quantitative approach and is grouped in causal research. The population and sample in this study were 37 employees of Wisma Pendawa Ciumbuleuit Bandung. Samples were determined using Saturated Sampling. The data used is primary data collected through observation, interviews, questionnaires, and literature. To measure the influence of these variables, simple linear regression and the coefficient of determination are used with the help of the SPSS 25 computer application program. Based on the results of data analysis using statistical methods, namely simple linear regression, the coefficient of determination (KD) is 56.9% with a value correlation coefficient of 0.755. Based on these results it can be concluded that leadership style has a positive effect on employee performance at Wisma Pendawa Ciumbuleuit. Abstrak: Penelitian ini bertujuan untuk menguji pengaruh gaya kepemimpinan terhadap kinerja karyawan pada Wisma Pendawa Ciumbuleuit Bandung. Variabel yang diuji dalam penelitian ini terdiri dari gaya kepemimpinan, dan kinerja karyawan. Metode penelitian ini adalah metode deskriptif dan verifikatif dengan menggunakann pendekatan kuantitatif serta dikelompokkan dalam penelitian kausal. Populasi dan sampel dalam penelitian ini adalah karyawan Wisma Pendawa Ciumbuleuit Bandung sebanyak 37 karyawan. Sampel ditentukan dengan menggunakan Sampling Jenuh. Data yang di gunakan adalah data primer yang di kumpulkan melalui observasi, wawancara, angket (kuesioner), dan kepustakaan. Untuk mengukur besarnya pengaruh variabel tersebut di gunakan regresi linier sederhana dan koefisien determinasi dengan bantuan program aplikasi komputer SPSS 25. Berdasarkan hasil analisis data dengan menggunakan metode statistik yaitu regresi liner sederhana, di peroleh nilai koefisien determinasi (KD) sebesar 56,9% dengan nilai koefesien korelasi sebesar 0,755. Berdasarkan hasil tersebut dapat di simpulkan bahwa gaya kepemimpinan berpengaruh positif terhadap Kinerja karyawan pada Wisma Pendawa Ciumbuleuit.
Pengaruh Promosi terhadap Penjualan UMKM S3Shop di Kecamatan Conggeang Jawa Barat Lala Nurhayati; Anne Lasminingrat; Maria Lusiana Yulianti; Deden Komar Priatna
Jurnal Manajemen dan Pemasaran Digital Vol. 1 No. 1 (2023): Jurnal Manajemen dan Pemasaran Digital (Januari-Maret 2023)
Publisher : Siber Nusantara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpd.v1i1.20

Abstract

Abstract: In this study there are two variables, namely promotion as the independent variable and sales as the dependent variable. This research was conducted to find out the influence of sales on Umkm S3shop in Conggeang District, West Java, and to find out how big the influence of promotion on sales. The method used in this study is a descriptive and verification method. Data collection techniques were obtained from primary data, namely through interviews and questionnaires. While secondary data obtained from books, journals, internet. To find out the influence of promotion on satisfaction, statistical analysis was used with the simple linear regression formula and the coefficient of determination using the IBM SPSS 25 assistance program. Based on the results of the discussion of promotion on sales and based on the results of the respondents obtained from the answers to the questionnaire, it turns out that promotion on sales of Umkm S3shop as a whole is very good because it shows a positive response. For the effect of promotion on sales of UMKM, a statistical test is used, based on calculations it can be concluded that there is a very good influence between promotion on sales at UMKM S3shop by 29.2% while the remaining 7.8% is influenced by other factors. Abstrak: Dalam penelitian ini terdapat dua Variabel yaitu Promosi sebagai variabel bebas dan penjualan sebagai variable terikat. Penelitian ini dilakukan untuk dapat mengetahui Pengaruh Penjualan Terhadap Umkm S3shop Di Kecamatan Conggeang Jawa Barat, dan untuk mengetahui seberapa besar pengaruh promodipada penjualan. Metode yang digunakan dalam penelitian ini adalah metode deskriptid dan verifikatif, teknik pengumpulan data di peroleh dari data primer yaitu melalui wawancara dan kuesioner. Sedangkan data sekunder diperoleh dari buku, jurnal, internet. Untuk mengetahui besarnya pengaruh promosi terhadap kepuasan digunakan analisis statistic dengan rumus Regresi Linier sederhana dan Koefisien Determinasi dengan mengunakan program bnatuan SPSS IBM 25. Berdasarkan hasil pembahasan Promosi Terhadap Penjualan dan berdasarkan hasilresponden yang diperoleh dari jawaban kuesioner ternyata Promosi Terhadap Penjualan Umkm S3shop secara keseluruhan termasuk sangat baik karena menunjukkan tanggapan yang positif. Untuk Pengaruh Promosi Terhadap penjualan Umkm digunakan uji statistic, berdasarkan perhitungan di dapat kesimpulan bahwa ada pengaruh sangat baik antara Promosi terhadap Penjualan Pada Umkm S3shop sebesar 29,2% sedangkan sisanya sebesar 7,8% di pengaruhi oleh factor lain.
FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PENYERAPAN ANGGARAN DI BALAI BESAR KONSERVASI SDA JAWA BARAT Winna Roswinna; Annisa Fitri Anggraeni; Deden Komar Priatna; Nancy Monalisa; Roby Ahada
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 1 (2023): Januari - April 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i1.3883

Abstract

The State Revenue and Expenditure Budget as an acceleration of budget implementation is needed to support sustainable national development programs by optimizing the role of state revenues and expenditures, especially Ministry/Institution revenue and spending on economic growth each year. A good understanding of the mechanisms for compiling Ministry/Institution budgets is very important to be understood by various parties, especially in the framework of achieving optimal work unit goals and functions. The aim of the study was to find out the condition of stakeholder participation in budgeting, the budget revision process and how these factors affect the effectiveness of budget spending at the West Java Natural Resources Conservation Center (BKSDA). The research methodology is descriptive quantitative using primary data collected from users of the West Java Province BKSDA budget for the period 2019 to 2021. The data collection method is questionnaire interviews. The results of the study show that some budgetary participation has a significant effect on the effectiveness of budget absorption, but partial budget revisions have no significant effect on the effectiveness of budget spending. Meanwhile, simultaneous budget participation and budget revision affect the effectiveness of budget absorption. The policy of participation in budget preparation and budget revision needs to be further enhanced by the BKSDA of West Java Province so that the achievement of the effectiveness of budget absorption can be more optimal Keyword: Participation, Revision, Budget Absorption Effectiveness
Pengaruh Perputaran Kas terhadap Profitabilitas (Studi Kasus pada PT. Mayora Indah Tbk Periode Tahun 2014 – 2021) Selli Amelia; Oyon Suharyono; Maria Lusiana Yulianti; Deden Komar Priatna
Jurnal Humaniora, Ekonomi Syariah dan Muamalah Vol. 1 No. 1 (2023): Jurnal Humaniora, Ekonomi Syariah dan Muamalah (Januari-Maret 2023)
Publisher : Siber Nusantara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jhesm.v1i1.3

Abstract

Abstract: In general, the purpose of this study is to determine the effect of cash turnover on profitability. In this study the method used is descriptive method and verification method with a quantitative approach. The object in this research is PT. Mayora Indah Tbk with a sample of financial reports per quarter for 2014 – 2021 with a sample size of 32. The analytical tests used in this study are normality, autocorrelation, heteroscedasticity, and multicollinearity tests. While testing the hypothesis using a partial test and the coefficient of determination. In the results of this study obtained a significant value for Cash Turnover on Profitability is 0.000 <0.05 meaning that Cash Turnover has an effect on Profitability. The t value of 5.247 is greater than the t table of 2.045, so that it can be concluded that the Hypothesis is Accepted. Then for the R2 value of 0.479 or 47.9%, it can be concluded that Cash Turnover has an effect on Profitability of 47.9%, while the remaining 52.1% is influenced by other factors not examined by the author. Abstrak: Secara umum tujuan penelitian ini adalah untuk mengetahui pengaruh perputaran kas terhadap profitabilitas. Dalam penelitian ini metode yang digunakan adalah metode deskriptif dan metode verifikatif dengan pendekatan kuantitatif. Objek dalam penelitian ini adalah PT. Mayora Indah Tbk dengan sampel laporan keuangan per kuartal tahun 2014 – 2021 dengan jumlah sampel 32. Uji analisis yang digunakan dalam penelitian ini adalah uji normalitas, autokorelasi, heteroskedastisitas, dan multikolinearitas. Sedangkan uji hipotesis menggunakan uji parsial dan koefisien determinasi. Dalam hasil penelitian ini diperoleh nilai signifikan untuk Perputaran Kas terhadap Profitabilitas adalah 0,000 < 0,05 artinya Perputaran Kas berpengaruh terhadap Profitabilitas. Nilai t hitung 5,247 lebih besar dari t tabel 2,045 , sehingga dapat disimpulkan Hipotesis Diterima. Lalu untuk nilai R2 sebesar 0,479 atau 47,9% , maka dapat disimpulkan bahwa Perputaran Kas berpengaruh terhadap Profitabilitas sebesar 47,9% , sedangkan sisanya 52,1% dipengaruhi oleh faktor lain yang tidak diteliti oleh penulis.
Pengaruh Struktur Modal Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Sub Sektor Barang Konsumen Non-Primer (Consumer Cyclicals) Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020) Elba Damayanti; Hendri Maulana; Maria Lusiana Yulianti; Deden Komar Priatna
Jurnal Humaniora, Ekonomi Syariah dan Muamalah Vol. 1 No. 1 (2023): Jurnal Humaniora, Ekonomi Syariah dan Muamalah (Januari-Maret 2023)
Publisher : Siber Nusantara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jhesm.v1i1.4

Abstract

Abstract: Every company in running its business needs funds to finance the company's operational activities. Several sources of funds can be selected or used by companies to meet the company's capital needs. Management as the manager of the company in determining funding sources must analyze how the composition of debt and own capital is used in exploring sources of funds. Optimal funding composition can be obtained by using capital structure analysis tools. Firm value has a major influence on investors' investment decisions, because firm value can reflect the financial stability and level of risk faced by the company. Investors tend to choose companies that have high corporate value because these companies have good prospects in the future. The purpose of this study is to find out how the capital structure and company value are and how much influence the capital structure has on company value in the non-primary consumer goods sector (consumer cyclicals) which are listed on the Indonesia Stock Exchange in 2020. The method used in this research is the descriptive and verification with a quantitative approach. The data used is secondary data from the 2020 financial statements using a simple linear regression analysis technique. The sampling technique in this study used purposive sampling. The results of the study show that capital structure has a positive and significant effect on firm value. The difference between this research and previous research is in the object, population and research sample, research period, measuring instruments and research results. Abstrak: Setiap perusahaan dalam menjalan usahanya membutuhkan dana untuk membiayai kegiaan operasioanl perusahaan. Beberapa sumber dana dapat dipilih atau digunakan perusahaan dalam memenuhi kebutuhan modal perusahaan. Manajemen sebagai pengelola perusahaan dalam menentukan sumber-sumber pendanaan harus menganalisis seberapa komposisi hutang dan modal sendiri yang digunakan dalam menggali sumber dana. Komposisi pendanaan yang optimal dapat diperoleh dengan menggunakan alat analisis struktur modal. Nilai perusahaan memiliki pengaruh besar terhadap keputusan investasi para investor, karena nilai perusahaan dapat mencerminkan kestabilan keuangan dan tingkat resiko yang dihadapi perusahaan. Investor cenderung memilih perusahaan yang memiliki nilai perusahaan yang tinggi karena perusahaan tersebut memiliki prospek yang baik dimasa yang akan datang. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana strukur modal dan nilai perusahaan serta seberapa besar pengaruh struktur modal terhadap nilai perusahaan pada sektor barang konsumen non-primer (consumer cyclicals) yang terdaftar di Bursa Efek Indonesia tahun 2020. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif dengan pendekatan kuantitatif. Data yang digunakan adalah data sekunder dari laporan keuangan tahun 2020 dengan teknik analisis regresi linear sederhana. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Hasil penelitian menunjukkan bahwa struktur modal memiliki pengaruh positif dan signifikan terhadap nilai perusahaan. Perbedaan penelitian dengan penelitian sebelumnya adalah pada objek, populasi dan sampel penelitian, periode penelitian, alat ukur dan hasil penelitian.
Co-Authors Adi Oksifa Rahma Harti Agi Dahtiar Agus Mulyana Agus Mulyana Agustina, Granit Ahmadi, Rudi Suprianto Annisa Fitri Anggraeni Devia Indriyani Dodi Tisna Amijaya Elba Damayanti Euis Dasipah frederik, Lois Hendri Maulana Herni Suryani Ida Marina Jusdijachlan Jusdijachlan Lala Nurhayati Lala Nurhayati Lasminingrat, Anne Lois frederik Luthfi Setiadiwibawa Maria Lusiana Yulianti Nancy Monalisa Nandan Limakrisna Nandan Limakrisna Novia Ayu Latifah Oyon Suharyono Ratna Sari Suryani Roby Ahada Roby Ahada S. Ridwan Selli Amelia Sriyono Suhodo, Tanto Sukmayana, Dodi Tanto Sriyono Suhodo Tunggul Harymurtie Tunggul Harymurtie Winna Roswina Winna Roswina Winna Roswinna Wulansari Rijata