Jurnal Riset Ekonomi dan Bisnis Mahasiswa : Brainy
Jurnal Ekonomi dan Bisnis (Brainy) adalah jurnal ilmiah dari Fakultas Ekonomi dan Bisnis, Universitas Pasundan yang memiliki tujuan sebagai media pertukaran informasi untuk mewadahi pemikiran ilmiah para mahasiswa, akademisi, maupun peneliti pada bidang Ilmu Akuntansi, Ekonomi dan Manajemen. Jurnal ini menerbitkan makalah penelitian atau artikel ilmiah teoritis dan empiris kekinian mengikuti isu-isu kontemporer dibidang ekonomi,bisnis dan keuangan yang sedang berkembang.
Articles
31 Documents
<![CDATA[Pengaruh Hard Skill Dan Soft Skill Terhadap Kinerja Karyawan Pada Sentra Industri Boneka Di Sukamulya Bandung. ]]>
<![CDATA[Fhalina Lisdiana Hardi]]>
<![CDATA[ Jurnal Riset Mahasiswa Vol 1 No 1 (2020): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pasundan ]]>
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<![CDATA[Hard Skill is the main factor for Employee Performance, several studies show that Hard Skill and Soft Skill can improve Employee Performance. This study aims to determine how much the influence of Hard Skill and Soft Skill on Employee Performance at the Center for Doll Industry in Sukamulya Bandung both partially and simultaneously. The research method used was descriptive and verification with a sample of 117 employees. Data collection techniques used were interviews, observations, questionnaires. The data analysis method used is multiple linear regression analysis, multiple correlation and coefficient of determination. The results showed that Hard Skill, Soft Skill and Employee Performance variables were in the Poor category. Quantitative results show that Hard Skill and Soft Skill have an influence on Employee Performance by 65.5%. Partially, the Hard Skill has a greater effect on Employee Performance, which is equal to (50.5%), while the Soft Skill effect on Employee Performance is only (15%).]]>
<![CDATA[Pengaruh Burnout Dan Ketidakamanan Kerja Terhadap Kepuasan Kerja Dalam Meningkatkan Kinerja Pada Tenaga Pendidik SMAN 1 Karangnunggal Di Tasikmalaya. ]]>
<![CDATA[Elfa Indrian]]>
<![CDATA[ Jurnal Riset Mahasiswa Vol 1 No 1 (2020): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pasundan ]]>
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<![CDATA[This study aims to determine how the effect of burnout and job insecurity on job satisfaction in improving the performance of the teaching staff of SMAN 1 Karangnunggal either partially or simultaneously. The research method used is descriptive and verification with a sample size of 58 respondents. Data collection techniques used were observation, interviews, and distributing questionnaires. The data analysis method used is path analysis (path analysis) and analysis of the coefficient of determination. The results showed that burnout and job insecurity at SMAN 1 Karangnunggal can be said to be quite good. Then job satisfaction and performance can be said to be good. Burnout and job insecurity have an effect on job satisfaction, which is 62.9%. Job satisfaction has an effect on performance, namely 67%, the dominant influence of the independent variable is burnout by 57%, while job insecurity is 28.7%.]]>
<![CDATA[Pengaruh Pengungkapan Sustainability Reporting Terhadap Profitabilitas Dan Dampaknya Pada Nilai Perusahaan ]]>
<![CDATA[Nadia Agustin Harfiani]]>
<![CDATA[ Jurnal Riset Mahasiswa Vol 1 No 1 (2020): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pasundan ]]>
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<![CDATA[Sustainability Reporting is a sustainability report in which there is information on aspects of economic performance, social performance, and environmental performance published by a company to provide transparency to stakeholders. This study uses a quantitative method with a sample of 10 financial sector service companies, which are listed on the Indonesia Stock Exchange for the period 2014 - 2018. The sampling technique used is purposive sampling, based on certain criteria. The data used are secondary data with data analysis using panel data regression models with data processing using Eview 11 and Microsoft Office Excel. The results of this study indicate that simultaneously economic performance, social performance, and environmental performance have an effect on profitability with the coefficient of determination (RSquared) of 52.17%. Partially, economic performance, social performance, and environmental performance have a positive and significant effect on profitability. Profitability has a positive and significant effect of 65.91% on firm value.]]>
<![CDATA[Pengaruh Keanggotaan Komite Audit Dan Keahlian Keuangan Komite Audit Terhadap Pengungkapan Kelemahan Pengendalian Internal Dan Implikasinya Terhadap Efektivitas Test Substantif Transaksi ]]>
<![CDATA[Devi Kania Dewi]]>
<![CDATA[ Jurnal Riset Mahasiswa Vol 1 No 1 (2020): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pasundan ]]>
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<![CDATA[This study aims to determine the influence of the audit committee membership and the audit committee's financial expertise on the disclosure of internal control weaknesses and their implications for the effectiveness of the substantive test transactions at PT Dirgantara Indonesia (Persero). The method used was a survey, descriptive and verification approaches and primary data. Based on the research results, it is known that the audit committee membership has an effect of 21.1% and the financial expertise of the audit committee is 22.8% on the disclosure of control weaknesses. Simultaneously it gives an effect of 43.8%. Disclosure of internal control weaknesses has an effect of 20.6% and the effect of audit committee membership on the effectiveness of the substantive testtransactions of 11.2%. The audit committee's financial expertise exerted 14.6% effect on the effectiveness of the substantive test of the transaction. Audit committee membership and audit committee financial expertise simultaneously affect the effectiveness of the substantive test transactions by 25.8%.]]>
<![CDATA[Pengaruh Penerapan Teknologi Informasi Dan Pemeriksaan Pajak Terhadap Kepatuhan Wajib Pajak Parkir. ]]>
<![CDATA[Muhammad Ihsan Apriyadi Dwi Putra]]>
<![CDATA[ Jurnal Riset Mahasiswa Vol 1 No 1 (2020): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pasundan ]]>
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<![CDATA[This study aims to determine the effect of the application of information technology and tax audits on parking taxpayer compliance at the Regional Financial Management Agency of West Bandung Regency. The research approach used in this research is descriptive and verification analysis. By using primary data. The sample used is using saturated samples. The statistical analysis used in this study is the classic assumption test, normality assumption test, heteroscedasticity assumption test, simple linear regression, and hypothesis test correlation test. The number of research population is 67 people, the research sample used is 67 people with the source of data obtained through the results of filling out the questionnaire. Based on the results of research conducted can be seen that partially the application of information technology and tax audits affect the compliance of parking taxpayers. The magnitude of the influence of the application of information technology is 27.0% and tax collection has an effect of 35.7%. While the rest, namely the application of information technology 73.0 and tax audits of 64.3 are other factors beyond the two independent variables not examined.]]>
<![CDATA[Pengaruh Penerapan E-Audit, Kompetensi, Dan Independensi Auditor Terhadap Kualitas Audit ]]>
<![CDATA[Glen Lazwardi Qurba]]>
<![CDATA[ Jurnal Riset Mahasiswa Vol 1 No 1 (2020): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pasundan ]]>
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<![CDATA[This study aims to determine the effect of the implementation of E-Audit based on ATLAS (Audit Tool and Linked Archived System), Competence, and Independence on Audit Quality at Public Accounting Firms in Bandung. The research method used is a quantitative method with descriptive and verification approaches. The sampling technique was carried out by purposive sampling method which resulted in 9 public accounting firms and 54 auditors. The data analysis method of this research is multiple regression analysis, classical assumption test, correlation analysis and the coefficient of determination. While the hypothesis testing used is the partial test statistical method (t test) and simultaneous test (F test) using SPSS 24. Based on the results obtained, it shows that the application of E-Audit, Competence, and Independence has a positive effect and simultaneously gives an effect of 67 , 4% on the quality of the audit.]]>
<![CDATA[Pengaruh Akuntansi Konservatif, Ukuran Perusahaan, Default Risk, Dan Pertumbuhan Perusahaan Terhadap Koefisien Respon Laba (ERC) ]]>
<![CDATA[Desrianti Dewi]]>
<![CDATA[ Jurnal Riset Mahasiswa Vol 1 No 1 (2020): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pasundan ]]>
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<![CDATA[This study aims to provide an overview and influence of conservative accounting, company size, default risk, company growth and earnings response coefficient (ERC) either partially or simultaneously in mining sector companies listed on the Indonesia Stock Exchange 2014-2018. The research method used is descriptive verification method. The population of this study were 38 companies. Purposive sampling of 10 companies that meet the criteria. The data analysis method was carried out by multiple linear regression analysis, classical assumption test, correlation analysis, and determination coefficient. While the hypothesis testing used is the partial test statistical method (t test) and simultaneous test (F test) using SPSS 24. The results of this study indicate that partially conservative accounting and firm size have no effect on the earnings response coefficient (ERC), while the default risk and company growth affect the earnings response coefficient (ERC). Simultaneously conservative accounting, firm size, default risk, and company growth affect the earnings response coefficient (ERC).]]>
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Peluang Konsumen Terhadap Keputusan Pembelian Batik Di Kawasan Batik Trusmi Cirebon. ]]>
<![CDATA[Faulika Dwi Astuti]]>
<![CDATA[ Jurnal Riset Mahasiswa Vol 1 No 1 (2020): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pasundan ]]>
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<![CDATA[Sales of batik in the Trusmi Cirebon Batik Area in 2017 experienced a very drastic decline, reaching 50.8%. This decline was caused by internal factors, namely the competitiveness of batik sales between stores and showrooms and another factor was the increase in Chinese printed batik entering Indonesia. This study used a sample of 100 respondents. The method used in this research is descriptive quantitative method. The regression model used is the probit nonlinear regression model. Based on the analysis of the research that has been done, it is found that the average age of consumers is 16-31 years old with 70% of consumers being women. As many as 64% of consumers have a D3/S1 education with 65% of consumers having a type of work in the private sector. Another conclusion obtained is that age and education variables have a significant effect on batik purchasing decisions.]]>
<![CDATA[Efektivitas Implementasi Badan Penyelenggaraan Jaminan Sosial (BPJS) Serta Dampaknya Terhadap Kesehatan Dan Ekonomi Masyarakat Tahun 2009-2013 Dan 2015-2019. ]]>
<![CDATA[Desy Indriani]]>
<![CDATA[ Jurnal Riset Mahasiswa Vol 1 No 1 (2020): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pasundan ]]>
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<![CDATA[This study aims to determine the level of effectiveness of the implementation of the Social Security Administration (BPJS), the success of the BPJS, the benefits of the BPJS and the impact of the existence of BPJS on the health and economy of the community with the object of research in 33 provinces in Indonesia in the 2009-2013 and 2014-2019 periods. This study uses secondary data taken from the publication of the Central Statistics Agency (BPS). In order to achieve the research objectives, this study used the method of effectiveness testing and pair difference test (Paried Sample t-test). The results of this study indicate that the level of BPJS participation, use of health fund allocations, subsidies provided to BPJS and health facilities have been effective in their implementation. Where the results of the pairwise difference test show that 5 provinces have an impact before and after the BPJS national health program and 28 provinces there is no impact from before and after the BPJS national health program on public health. As for the people's economy, 28 provinces had impacts before and after the BPJS national health program and 5 provinces had no impacts before and after the BPJS national health program.]]>
<![CDATA[Pengaruh Kompensasi Dan Motivasi Kerja Terhadap Kinerja Karyawan Pada Sentra Industri Rajut Binong Jati Bandung. ]]>
<![CDATA[Luthfia Elsyifa]]>
<![CDATA[ Jurnal Riset Mahasiswa Vol 1 No 1 (2020): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pasundan ]]>
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<![CDATA[This study aims to see how compensation and work motivation influence employee performance. The research was conducted at the Industrial Center for Knitting Binong Jati Bandung. The research method used is descriptive and verification. Data interview techniques used were observation, interviews and questionnaires to 93 respondents. The data analysis method used is linear regression, multiple descriptions, and coefficient of determination. The results of this study indicate that compensation and work motivation have a positive and significant effect on employee performance. Compensation and work motivation have an effect on employee performance by 56.90%, the dominant independent influence variable is work motivation by 29.3%, while compensation is 27.6%.]]>
