Claim Missing Document
Check
Articles

Found 10 Documents
Search

E-Tailing Consumer Adoption in The Indonesian Fashion Industry: The Role of Technology Acceptance Model Aldi Ramdhani Fahlevi Deisti; Ira Siti Sarah; Ivon Sandya Sari Putri; Leni Nur Pratiwi
Jurnal Riset Bisnis dan Investasi Vol 5 No 2 (2019): Jurnal Riset Bisnis dan Investasi
Publisher : Jurnal Riset Bisnis dan Investasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jrbi.v5i2.1323

Abstract

The retail web system, also known as e-tailing, has utilized by many national and multinational fashion companies in Indonesia. However, many consumers are hesitated to adopt this new kind of transaction channel. This study aims to test consumers’ adoption of e-tailing in the Indonesian fashion industry using technology acceptance model (TAM), i.e. perceived ease of use (PEU), perceived usefulness (PU), and attitude towards using (ATU). A quantitative approach was used in this study. The web user of 169 respondents was asked to fill in a questionnaire. The collected data was then analysed using structural equation modelling (SEM). The result finds e-tailing adoption is strongly impacted by perceived ease of use, perceived usefulness, and attitude towards using. This study suggests sales manager hear consumers' needs and behaviour when they go shopping online.
Pengaruh Modal Kerja Terhadap Net Profit Margin pada Industri Makanan dan Minuman yang Terdaftar di BEI Karunia Putri Augustina Dwi Anggiyani; Leni Nur Pratiwi; Banter Laksana
Indonesian Journal of Economics and Management Vol 1 No 1 (2020): Indonesian Journal of Economics and Management (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (406.118 KB) | DOI: 10.35313/ijem.v1i1.2430

Abstract

The aims of this research are to analyze the effect of Working Capital Turnover, Inventory Turnover, Cash Turnover, Receivables Turnover, and Short-term Debt to Net Profit Margin (NPM) at food and beverage industry listed on BEI (Indonesia Stock Exchange) Period 2017-2019. This research is using purposive sampling method and obtained a sample of 6 companies. The analysis used to determine the effect of Working Capital Turnover, Inventory Turnover, Cash Turnover, Receivable Turnover, and Short-Term Debt on Net Profit Margin (NPM) is a statistical analysis with using the help of SPSS 22.0 software. The results of this study indicate that the Working Capital Turnover, Inventory Turnover, Cash Turnover, Receivable Turnover and Short Term Debt variables simultaneously have a significant effect on Net Profit Margin (NPM). Working Capital Turnover, Inventory Turnover and Short-term Debt partially have a negative effect on NPM. Receivables turnover has a positive effect on NPM. whereas, cash turnover does cash turnover does not have an effect on NPM.
Pengaruh CR, DER, dan ROA terhadap Nilai Perusahaan pada PT Jasa Marga Tbk Tahun 2010-2019 Wildan Dzulhijar; Leni Nur Pratiwi; Banter Laksana
Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.165 KB) | DOI: 10.35313/ijem.v1i2.2507

Abstract

This study aims to analyze the effect of current ratio, the ratio of debt to equity, and the ratio of the rate of return on assets to firm value at PT jasa marga (PERSERO) Tbk in 2010-2019. This study uses multiple linear regression statistical methods. The independent variables used in this study are current ratio (CR), debt to Equity (DER), and return on assets (ROA) while the dependent variable is price to book value (PBV) which is a proxy for firm value. The results obtained indicate that simultaneously the current ratio, debt to equity ratio and asset return ratio variables have a significant effect on firm value. Then partially current ratio and assets return ratio variables have no significant effect on firm value while debt to equity ratio has a negative significant effect on firm value.
Corporate Governance Mechanism: Its Role Against the Criteria for Sharia Stocks and Share Prices Moch. Edman Syarief; Dadang Hermawan; Leni Nur Pratiwi
Review of Islamic Economics and Finance Vol 5, No 1 (2022): Review of Islamic Economics and Finance : June 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/rief.v5i1.45011

Abstract

Purpose - This study examines the effect of corporate governance mechanisms represented by the number of board of commissioners and board of directors on the fulfillment of sharia stock criteria and stock prices. Methodology - The data collected from 195 Islamic issuers listed on the Indonesian Sharia Stock Index with the observation period of the 2012- 2016 on the annual report. The analytical tool used is a robust path analysis using WARP PLS. Findings - The results of the study state that there is a direct influence of the corporate governance mechanism on the fulfillment of sharia stock criteria, there is an indirect influence from the board of commissioners through the board of directors on sharia stock criteria, but there is no indirect influence on stock prices. The average value of TUBTA and NPI is well below the maximum limit set by OJK, and there is no sharia compliance officer in the company under study. The existence of compliant sharia officers may be a solution for differences in the influence that occurs between the commissioner's board and the board of directors on the fulfillment of Islamic finance criteria.Keywords: Board of commissioners; board of directors; sharia stock financial criteria; stock prices.
Perancangan Sistem Rencana Anggaran Biaya (Studi Kasus pada Merapi Jaya Sablon Bandung) Mochamad Rezky Satria Koswara; Leni Nur Pratiwi
Jurnal Accounting Information System (AIMS) Vol. 3 No. 1 (2020)
Publisher : Universitas Ma'soem

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v3i1.89

Abstract

Nowadays, the technology still continues to develop, various technologies are made to facilitate the people to conduct activities. technologies needed today is information. Information is primary needs which is very important for the company. Technology can make an accurate calculation tool to help a job. With a combination of information system and the function of a budget can increase the opportunity for companies to achieve company’s goal. Merapi Jaya Sablon is a SME’s who engaged in screen printing services. The management of the company does not have a budget plan and it cause cash outlays inefficiently.
Pengaruh Modal Kerja Terhadap Net Profit Margin pada Industri Makanan dan Minuman yang Terdaftar di BEI Karunia Putri Augustina Dwi Anggiyani; Leni Nur Pratiwi; Banter Laksana
Indonesian Journal of Economics and Management Vol 1 No 1 (2020): Indonesian Journal of Economics and Management (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i1.2430

Abstract

The aims of this research are to analyze the effect of Working Capital Turnover, Inventory Turnover, Cash Turnover, Receivables Turnover, and Short-term Debt to Net Profit Margin (NPM) at food and beverage industry listed on BEI (Indonesia Stock Exchange) Period 2017-2019. This research is using purposive sampling method and obtained a sample of 6 companies. The analysis used to determine the effect of Working Capital Turnover, Inventory Turnover, Cash Turnover, Receivable Turnover, and Short-Term Debt on Net Profit Margin (NPM) is a statistical analysis with using the help of SPSS 22.0 software. The results of this study indicate that the Working Capital Turnover, Inventory Turnover, Cash Turnover, Receivable Turnover and Short Term Debt variables simultaneously have a significant effect on Net Profit Margin (NPM). Working Capital Turnover, Inventory Turnover and Short-term Debt partially have a negative effect on NPM. Receivables turnover has a positive effect on NPM. whereas, cash turnover does cash turnover does not have an effect on NPM.
Pengaruh CR, DER, dan ROA terhadap Nilai Perusahaan pada PT Jasa Marga Tbk Tahun 2010-2019 Wildan Dzulhijar; Leni Nur Pratiwi; Banter Laksana
Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i2.2507

Abstract

This study aims to analyze the effect of current ratio, the ratio of debt to equity, and the ratio of the rate of return on assets to firm value at PT jasa marga (PERSERO) Tbk in 2010-2019. This study uses multiple linear regression statistical methods. The independent variables used in this study are current ratio (CR), debt to Equity (DER), and return on assets (ROA) while the dependent variable is price to book value (PBV) which is a proxy for firm value. The results obtained indicate that simultaneously the current ratio, debt to equity ratio and asset return ratio variables have a significant effect on firm value. Then partially current ratio and assets return ratio variables have no significant effect on firm value while debt to equity ratio has a negative significant effect on firm value.
Pengujian teori daur hidup perusahaan pada kebijakan dividen Setiawan Setiawan; Kristianingsih Kristianingsih; Leni Nur Pratiwi
INOVASI Vol 17, No 4 (2021): November
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v17i4.10052

Abstract

Kebijakan dividen pada sebuah perusahaan masih menjadi topik yang menarik untuk didiskusikan karena hingga saat ini belum ada kesepakatan mengenai faktor apa yang melatarbelakanginya. Seperti dengan apa yang terjadi pada perusahaan sektor manufaktur di Bursa Efek Indonesia, bahwa sebagian ada yang membayarkan dividen, namun sebagian lain ada yang tidak membayarkan dividen. Dengan demikian penelitian ini berusaha untuk mendalami faktor-faktor penentu mengapa perusahaan tersebut membayar atau tidak membayar dividen. Hipotesis awal penelitian ini menggunakan sudut padang teori daur hidup perusahaan untuk membuktikan mengapa perusahaan memilih kebijakan dividen. Untuk mencapai tujuan penelitian, maka digunakan metode pendekatan asosiatif yang meneliti pengaruh variabel bebas berupa daur hidup perusahaan terhadap variabel terikat berupa kebijakan dividen. Analisis data yang digunakan yaitu SEM-PLS dengan bantuan alat WarpPLS. Hasil penelitian mengungkapkan bahwa kebijakan dividen pada perusahaan manufaktur yang terdaftar di BEI dipengaruhi oleh faktor-faktor daur hidup perusahaan berupa RE/TE, profitabilitas, umur perusahaan, ukuran perusahaan, dan kesempatan tumbuh. Temuan ini mampu menjawab bahwa kebijakan dividen di Indonesia cenderung menganut pada teori daur hidup perusahaan.
EFISIENSI OPERASIONAL, MAKROEKONOMI, DAN PROFITABILITAS PADA PERBANKAN SYARIAH DI INDONESIA Setiawan Setiawan; Leni Nur Pratiwi; Rani Putri Kusuma Dewi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.885 KB) | DOI: 10.32670/fairvalue.v4i1.307

Abstract

Bank syariah akan selalu berusaha untuk menarik nasabah sebanyak-banyaknya sebagai cara untuk mencapai tingkat efisiensi yang baik. Dengan efisiensi yang baik akan membuat mereka berkesempatan memperoleh profit yang tinggi dan bersaing dengan bank konvensional. Penelitian ini berusaha untuk mendalami pengaruh efisiensi terhadap profitabilitas bank syariah di Indonesia dengan menambahkan makroekonomi sebagai variabel moderasi. Penelitian ini menggunakan pendekatan asosiatif. Data yang digunakan adalah data perbankan syariah dengan sampel sebanyak 11 bank syariah selama 10 tahun pengamatan (2010-2019). Hasil penelitian ini menunjukkan bahwa efisiensi menjadi faktor yang penting bagi bank syariah dalam mencapai profitabilitas yang tinggi. Selain itu, kondisi makroekonomi yang diproksikan oleh produk domestik bruto memiliki peran signifikan dalam mempengaruhi capaian profitabilitas bank syariah, baik secara langsung ataupun dalam sebagai pemoderasi.
Perancangan Sistem Rencana Anggaran Biaya (Studi Kasus pada Merapi Jaya Sablon Bandung) Mochamad Rezky Satria Koswara; Leni Nur Pratiwi
Jurnal Accounting Information System (AIMS) Vol. 3 No. 1 (2020)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v3i1.335

Abstract

Nowadays, the technology still continues to develop, various technologies are made to facilitate the people to conduct activities. technologies needed today is information. Information is primary needs which is very important for the company. Technology can make an accurate calculation tool to help a job. With a combination of information system and the function of a budget can increase the opportunity for companies to achieve company’s goal. Merapi Jaya Sablon is a SME’s who engaged in screen printing services. The management of the company does not have a budget plan and it cause cash outlays inefficiently.