Journal of Business, Management, and Accounting
JOBMA: Journal of Business, Management, and Accounting is aimed at being a medium for research results dissemination and scientific paper exchanges on the Indonesian economy and business among academics, practitioners, regulators, and public. JOBMA: Journal of Business, Management, and Accounting is issued two times annually, i.e., in March, and September.
Articles
88 Documents
<![CDATA[APPLICATION OF PERFORMANCE-BASED BUDGET ON PERFORMANCE MOTIVATION OF ENVIRONMENTAL SERVICE AND FORESTRY BENGKULU PROVINCE ]]>
<![CDATA[Iswidana Utama Putra]]>;
<![CDATA[Melly Susanti]]>;
<![CDATA[Ermy Wijaya]]>
<![CDATA[ Journal of Business, Management, & Accounting Vol. 2 No. 1 (2020): March ]]>
Publisher : <![CDATA[Kusuma Negara Business School ]]>
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<![CDATA[This study aims to empirically examine the relationship between the application of performance-based budgeting to work motivation in government agencies in the Department of Environment and Forestry of Bengkulu Province. The independent variable is the application of performance-based budgeting using indicators of budget transparency and motivation, budget discipline, budget equity, budget efficiency and effectiveness, while the dependent variable is the performance motivation of government agencies with indicators of motives, expectations and incentives. By using purposive sampling method in sampling and data collection methods by distributing questionnaires to 39 respondents, as for the method in analyzing data using the Spearman Rank Test and hypothesis testing. The results of this study indicate that the three independent variables namely the implementation of performance-based budgeting with indicators of budget transparency and motivation, budget discipline, budget equity, budget efficiency and effectiveness have a positive effect on the work motivation of government agencies.]]>
<![CDATA[THE EFFECT OF E-LEARNING-BASED PROJECT LEARNING ON STUDENTS MOTIVATION ]]>
<![CDATA[Annisa Dwi Astari]]>;
<![CDATA[Citra Utami]]>;
<![CDATA[Desty Kurnia Pratiwi]]>;
<![CDATA[Prawidi Wisnu Subroto]]>
<![CDATA[ Journal of Business, Management, & Accounting Vol. 2 No. 1 (2020): March ]]>
Publisher : <![CDATA[Kusuma Negara Business School ]]>
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<![CDATA[The purpose of this study was to determine whether there were differences in learning motivation between students given project-based and conventional learning. This quantitative research method was conducted in class VIII YPI Al-Maghfiroh Gandasari Tangerang, Tangerang City in Mathematics with a sample of 24 people. The independent variable in this study is student motivation with 8 indicators, namely: a) Persevering in the task; b) Resilient in facing difficulties; c) Showing interest in various problems; d) Prefer to work independently; e) Get bored with routine tasks quickly; f) Can defend his opinion; g) It is not easy to give up what is believed; h) Happy to find and solve complex problems. Then arranged in the form of a questionnaire instrument with a total of 15 items. The instrument has been tested for validity by expert validators. While the dependent variable is the Mathematical formative test scores derived from documentation data on average student achievement in learning. Based on the Hypothesis test obtained, the magnitude of the correlation coefficient (r) that is equal to 0.5482 is greater than 0.491 with a significant level of 5%. Thus it can be concluded that Ha is accepted, that is "there is an influence of e-learning project-based learning on student motivation". The results showed that in general project-based learning on learning motivation of VIII MTS AL - Maghfiroh students was classified as good.]]>
<![CDATA[ANALYSIS OF FACTORS THAT INFLUENCE THE PAYMENT OF DEVIDENTS ON MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE 2012-2018 ]]>
<![CDATA[Awaliani Praditya Karisma Devi]]>;
<![CDATA[Anita Wijanti]]>;
<![CDATA[Yuli Chomsatu Samrotun]]>
<![CDATA[ Journal of Business, Management, & Accounting Vol. 2 No. 1 (2020): March ]]>
Publisher : <![CDATA[Kusuma Negara Business School ]]>
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<![CDATA[This study aims to analyze free cash flow, net profit margins, debt to equity ratio, and company size on dividend payments. The sampling technique used purposive sampling. The research instrument was in the form of documentation of financial statements of banking companies listed on the Indonesia Stock Exchange (BEI) during the 2012-2018 period. The samples used were 5 companies with a total of 21 samples over a period of 7 consecutive years of observation. The analysis technique used in this study is multiple linear regression assisted by SPSS version 22. Based on the results of the t test study, it shows that company size affects dividend payments and free cash flow, net profit margins, debt to equity ratio has no effect on dividend payments.]]>
<![CDATA[FACTORS AFFECTING AUDIT QUALITY (Empirical Study of Public Accounting Firms in the City of Surakarta and Yogyakarta) ]]>
<![CDATA[Crismonika Anggun Kusuma Dewi]]>;
<![CDATA[Suhendro]]>;
<![CDATA[Purnama Siddi]]>
<![CDATA[ Journal of Business, Management, & Accounting Vol. 2 No. 1 (2020): March ]]>
Publisher : <![CDATA[Kusuma Negara Business School ]]>
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<![CDATA[This study aims to analyze and test the effect of auditor experience, auditor accountability, independence, and auditor competence on audit quality. In this study, researchers conducted surveys at the Public Accounting Firm in the City of Surakarta and Yogyakarta. The population in this study were auditors working in public accounting firms in the cities of Surakarta and Yogyakarta. Purposive sampling is a method used in this study. The sample used in this study consisted of 32 auditors from 7 public accounting firms. Data used in this study were collected through a questionnaire method. By using the classic assumption test, and hypothesis testing using multiple linear regression test, t test and F test. The benefits of this study are to increase knowledge and references for readers or subsequent researchers regarding the effect of auditor experience, auditor accountability, auditor independence, and auditor competence on audit quality. The results of this study indicate that auditor independence and auditor competence significantly influence audit quality while auditor experience and auditor accountability have no significant effect on audit quality.]]>
<![CDATA[THE EFFECT OF SELF EFFICACY AND FRAUD DIAMOND ON FRAUDULENT BEHAVIOR ACADEMIC ACCOUNTING STUDENTS ]]>
<![CDATA[Fatimah Azzahroh]]>;
<![CDATA[Suhendro]]>;
<![CDATA[Rosa Nikmatul Fajri]]>
<![CDATA[ Journal of Business, Management, & Accounting Vol. 2 No. 1 (2020): March ]]>
Publisher : <![CDATA[Kusuma Negara Business School ]]>
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<![CDATA[Academic cheating behavior is an act that reflects dishonesty to get academic success. Factors that influence academic cheating are self efficacy and diamond fraud (pressure, opportunity, rationalization, and ability). The purpose of this study is to empirically examine the effect of self efficacy and diamond fraud on the academic cheating behavior of accounting students. The population in this study were students majoring in accounting in private universities (PTS) in Surakarta with a sample of 116. The type of research conducted was quantitative research. The type of data used is primary data. The analysis technique used is multiple linear regression analysis. The results showed that simultaneous self efficacy and diamond fraud affect academic cheating behavior, partially indicating that opportunities and abilities affect academic cheating, whereas self efficacy, pressure, and rationalization do not affect academic cheating. The benefits of this study are as a reference and reference for further research related to academic cheating behavior.]]>
<![CDATA[THE APPLICATION OF ASOCA ANALYSIS ON COMPETITIVENESS IMPROVEMENT STRATEGIES MUSLIM CLOTHING IN THE ASEAN REGION ]]>
<![CDATA[Misrofingah]]>;
<![CDATA[Sri Sugiarti]]>
<![CDATA[ Journal of Business, Management, & Accounting Vol. 2 No. 1 (2020): March ]]>
Publisher : <![CDATA[Kusuma Negara Business School ]]>
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<![CDATA[Indonesia is a strategic country, including the fourth most populous country and the country with the most Muslim occupation. This makes Indonesia a target place for marketing products or being the most productive market share for Muslim clothing. Since globalization, trade has become free so that Muslim clothing business people face a lot of competition, namely domestic competition and foreign competition. To win the competition must have a specific strategy that is increasing the competitiveness of its products. The problem arises namely: how is the Islamic view of trade and how is the strategy to improve the competitiveness of Muslim clothing? The problem solving method is descriptive qualitative analysis which aims to provide a descriptive description of the subject based on data from the variables obtained by the group of subjects studied. Islam also knows free trade because the principle of trade in Islam is actually freedom. This means freedom in conducting transactions between buyers and sellers on the basis of pleasure (sincerity) and there is no coercion. Muslim clothing business players can compete with Muslim clothing products from other countries in ASEAN and outside ASEAN through the application of ASOCA analysis and need to also develop a good planning schedule in the short and long term.]]>
<![CDATA[THE EFFECT OF STOCK PRICE AND TRADE VOLUME OF BID ASK SPREAD IN LQ 45 INDEX Period 2018-2019 ]]>
<![CDATA[Parulian]]>
<![CDATA[ Journal of Business, Management, & Accounting Vol. 2 No. 1 (2020): March ]]>
Publisher : <![CDATA[Kusuma Negara Business School ]]>
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<![CDATA[Analysis of market behavior towards investment decisions in the capital market by looking at the bid ask spread movement. Stock price movements affect the trading volume of shares on the basis of differences in buying and selling prices at a certain time. Trading volume can be seen from the large number of shares traded. This study aims to determine the effect of stock prices and trading volume on the bid ask spread in the LQ 45 index. The population used is all companies incorporated in the LQ 45 index during 2018-2019. The number of samples that meet the requirements of 35 companies. The research method uses panel data with Chow test, Hauman test, t test, F test, and determination with the help of eviwes 10. The results show that stock prices affect the bid ask spread and trading volume does not affect the bid ask spread in the LQ45 index. In other words, this condition is due to variations in trading volume that is not too large during the observation period.]]>
<![CDATA[EFFECT OF WORK ENVIRONMENT AND JOB SATISFACTION ON EMPLOYEE PERFORMANCE IN PT. NESINAK INDUSTRIES ]]>
<![CDATA[Yuan Badrianto]]>;
<![CDATA[Muhamad Ekhsan]]>
<![CDATA[ Journal of Business, Management, & Accounting Vol. 2 No. 1 (2020): March ]]>
Publisher : <![CDATA[Kusuma Negara Business School ]]>
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<![CDATA[Improving employee performance is one of the main factors for companies to achieve goals. In addition to being a factor in achieving goals, employee performance is also a way to measure the quality of human resources in a company. Some factors that can influence the success of employee performance include the work environment and job satisfaction. The purpose of this study is to find out whether there is an influence of the work environment and job satisfaction variables on employee performance. This study is to examine the effect of work environment and job satisfaction on employee performance at PT. Nesinak Industries. The company is engaged in manufacturing automotive and electronic spare parts made from rubber. The sample in this study amounted to 88 respondents who worked in the production department. This research uses quantitative methods. Data for conducting this research was obtained through filling out questionnaires by predetermined respondents. Data analysis method used is multiple linear regression analysis method. Based on the results of the t test (partial) and f test (simultaneous) of this study, showed that the variable work environment and job satisfaction bring a positive and significant effect on employee performance partially and simultaneously.]]>
<![CDATA[THE INFLUENCE OF TRAINING AND DISCIPLINE ON EMPLOYEE PERFORMANCE IN PT Y-TECH AUTOPARTS INDONESIA ]]>
<![CDATA[Indra Setiawan]]>
<![CDATA[ Journal of Business, Management, & Accounting Vol. 2 No. 1 (2020): March ]]>
Publisher : <![CDATA[Kusuma Negara Business School ]]>
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<![CDATA[The development of the automotive industry is increasingly rapid and makes competition in the industry more stringent between one industry with another industry. This research aims to examine the effect of Training and Discipline on Company Performance. This study uses simple random sampling, because because all members are given the same opportunity to become a sample, the sample of this study amounted to 58 respondents of PT Y-Tech Autoparts Indonesia employees. The testing method uses the processing of IBM SPSS Version 22 Analysis to test the effect of Training and Discipline on Company Performance. The results of the study indicate that Training and Discipline have a positive effect on employee performance and the Discipline variable has a large influence on performance.]]>
<![CDATA[FACTORS AFFECTING THE VALUE OF COMPANIES IN THE FOOD AND BEVERAGE COMPANIES LISTED ON BEI ]]>
<![CDATA[Rini Setyowati]]>;
<![CDATA[Endang Masitoh]]>;
<![CDATA[Purnama Siddi]]>
<![CDATA[ Journal of Business, Management, & Accounting Vol. 2 No. 1 (2020): March ]]>
Publisher : <![CDATA[Kusuma Negara Business School ]]>
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<![CDATA[The increasing number of companies in the era of industrialization today, requires companies to be able to compete in national and international markets. One good company can be seen from the value of the company, maximizing company value means increasing company performance in order to achieve the company's vision. The purpose of this research is to find out whether the influence between capital structure (DER), profitability (ROA), liquidity (CR), company growth and company size on firm value. The population in this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. The sample in this study were 11 companies that met the criteria in the study. Data analysis technique used is multiple linear regression. The results showed a significant influence is capital structure and profitability. The benefit of this research is to provide additional information to researchers who will develop knowledge in the field of financial accounting.]]>
