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INDONESIA
KEUNIS
Published by Politeknik Negeri Semarang
ISSN : 23029315     EISSN : 27147274     DOI : https://doi.org/10.324497/keunis
Core Subject : Economy,
Economics, Econometrics & Finance
Pemahaman tentang keuangan dan atau yang bersinggungan atau berkaitan dengan arus dana dan kegiatan yang berhubungan dengan bisnis.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 90 Documents
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KERAGAMAN GENDER DAN NILAI PERUSAHAAN DI INDONESIA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Robby Krisyadi; Hendi Hendi; Jennifer Meilisa
KEUNIS Vol 12, No 1 (2024): JANUARY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i1.5358

Abstract

Companies that have high company values tend to increase level of investor confidence in the progress and development of the company. Fluctuations in firm value in banking and insurance sector are the focus of the problem in this study. The objective of this study is to examine the moderating role of company size between gender on firm value on Indonesia Stock Exchange in banking and insurance sectors in 2018-2022. This method uses purposive sampling to collect data samples. There are 58 companies from the banking and insurance sectors as samples in this study. The data were analyzed using descriptive statistical methods and outlier tests with SDR using IBM SPSS Statistics 25 as well as convergent validity tests, discriminant validity tests, collinearity model tests, structural model tests, and hypothesis testing using SmartPLS 3.0. The results of the study (1) firm value is significantly positively affected by gender diversity; (2) firm size does not play a role in moderating the relationship between gender diversity and firm value.
DETERMINANTS OF GREEN LIFESTYLE FACTORS TO MAINTAIN THE SUSTAINABILITY OF ENVIRONMENTAL TOURISM BUSINESS Dessy Noor Farida; Fajar Adhitya; Fefi Rahmawari
KEUNIS Vol 12, No 1 (2024): JANUARY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i1.5059

Abstract

Based on interviews with tourism object managers, it was found that generation z tourists often take disgraceful actions by displaying behavior that pollutes and even damages tourist attractions. This study examines how much influence (tourist attitudes, subjective norms, expected behavioral control on tourist intentions), then examines the effect of tourist intentions on environmentally responsible tourism behavior and examines its effect on green lifestyles. This research is a type of quantitative research and primary data source. The population of this study is Generation Z tourists who have visited in the last three years. The samples obtained were 224 respondents. The data analysis technique in this study uses the Warp PLS (Partial Least Square) structural equation model. The results show that all hypotheses are accepted. Attitude, Subjective Norm, and Behavioral control that is felt to affect intentions. The higher the tourists' intention to be responsible for the environment, the better the behavior responsible for the environment. The results show that the better the behavior to be responsible for the environment, the higher the green lifestyle. With this research, it is hoped that it can raise awareness for the younger generation to be more concerned about environmental sustainability around tourism sites and participate in preserving the environment
EFFECTIVENESS AND EFFICIENCY OF INTERNAL CONTROL OVER THE MANAGEMENT OF HUMAN RESOURCES OF XYZ GAS STATIONS Ellen Felicia; Theresia Dwi Hastuti
KEUNIS Vol 12, No 1 (2024): JANUARY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i1.5369

Abstract

The purpose of this study was to determine the effectiveness and efficiency of internal control in managing human resources at XYZ Gas Stations. This research uses a qualitative method. This research collected primary data by conducting interviews with the Director, Manager, and Supervisor of XYZ Gas Station and documenting related files. Researchers found several problems related to human resource management such as contracts with partners and Pertamina Corporation that are not clearly managed, employees who do not carry out their job descriptions properly, inaccuracy in calculating sales rewards and ineffective HR control systems. The results of this study indicate that human resource management including internal control implemented by XYZ Gas Station has not run optimally and XYZ Gas Station must discuss with the Internal Control Unit in handling human resource management.
MODIFICATION OF TAM MODEL TO ANALYZE CONSUMER BEHAVIOR IN USING QRIS Fuad Hasyim; Agung Wahyudi; Agus Setiawan
KEUNIS Vol 12, No 1 (2024): JANUARY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i1.5072

Abstract

Digital technology has rapidly developed in recent years, affecting the culture and patterns of transactions. One of the innovations in digital payments is the emergence of the Quick Response Indonesian Standard (QRIS). However, massive QRIS education at all levels of society is not in line with the community's response, which still maintains traditional payment patterns, especially in the Soloraya area. This study aimed to analyze the factors influencing the adoption of QRIS (technology use). This approach was carried out using technology acceptance model modification theory. A sample of 100 people was obtained using a simple random sampling method in communities located in the former Surakarta (Soloraya) residency, namely Sragen, Sukoharjo, Karanganyar, Wonogiri, Klaten, Boyolali and Surakarta City Regencies. Data analysis techniques with partial least squares structural equation Modelling (PLS-SEM). The results show that all variables in the TAM modification construct consisting of perceived usefulness, perceived ease of use, perceived risk and perceived security influence the decision to use QRIS with intention as a mediating variable.
EVALUATING AUDIT MARKET COMPETITION AND PRICING IN INDONESIA Viska Anggraita; Fitriany Fitriany; Ramona Sinaga; Rio Ferdinand Kiantara
KEUNIS Vol 12, No 1 (2024): JANUARY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i1.4470

Abstract

The purpose of this research is to examines how is the competition and pricing for audit services in the audit service market in Indonesia from the perspective of the auditors. This study uses a questionnaire with auditor respondents at manager level to audit partners. The data analysis technique used in this research is descriptive statistical analysis. By using a total of 414 respondents from audit firms Big 4 and non-Big 4, this research found that most of the respondents considered the audit service market competition in Indonesia to be high and agree that competition for audit services creates pressure that creates relatively low audit fee in Indonesia. The results of this study confirm and strengthen previous studies which using secondary data that the level of concentration of the audit services market is related to the level of competition for audit services and create pressure to reduce audit fee.  The implication of this research is that further research needs to be carried out using more objective secondary data to examine the impact of the level of competition of audit services on audit fees and audit quality as well as evaluating whether regulations are needed to determine minimum audit fees.
PENGARUH FRAUD DIAMOND TERHADAP FRAUDULENT FINANCIAL REPORTING Agus Dwianto; Erma Setiawati; Diana Puspitasari; Nurlita Arum S
KEUNIS Vol 12, No 1 (2024): JANUARY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i1.5064

Abstract

The objective of this study is to determine the influence of pressure (financial targets, financial stability, and external pressure), opportunities (industry characteristics and ineffective monitoring), opportunities (auditor turnover and rationalization), and capabilities on Fraudulent Financial Reporting in Manufacturing Companies listed on the Indonesia Stock Exchange from 2017 to 2021. The research approach employed a quantitative method, namely utilizing panel data regression analysis, with the assistance of Eviews 9.0 software. Financial objectives have a positive and significant influence on misleading financial reporting. Financial stability, rationalization, and poor monitoring have a significant negative impact on inaccurate financial reporting, while external pressure, industry type, auditor turnover, and capability do not have a significant influence on inaccurate financial reporting. In subsequent research, it is expected to include a greater number of independent variables and a larger sample size in order to yield more robust research findings.
THE ROLE OF BUDGETARY PARTICIPATION, CLARITY OF BUDGET OBJECTIVES IN IMPROVING MANAGERIAL PERFORMANCE WITH LEADERSHIP STYLE AS MODERATION: AN EMPIRICAL STUDY IN UNIVERSITY X Rikawati Rikawati; Lardin Korawijayanti; Siti Arbainah; Nikmatuniayah Nikmatuniayah; Muhammad Rois
KEUNIS Vol 12, No 1 (2024): JANUARY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i1.5291

Abstract

This research aims to evaluate the relationship between budgetary participation, clarity of budget objectives, and leadership style on managerial performance at the University X. The approach used is quantitative descriptive, with the collection of primary data through the distribution of online questionnaires to 47 respondents selected using purposive sampling.The data analysis tool used is Moderated Regression Analysis. The research findings indicate that budgetary participation and clarity of budget objectives have a positive impact on managerial performance. However, leadership style only reinforces the relationship between budgetary participation and managerial performance, while not significantly influencing the relationship between the clarity of budget objectives and managerial performance.These findings provide important insights that budgetary participation and clarity of budget objectives can be determinants of managerial performance, with leadership style playing a reinforcing role in this relationship. The implications of this research can be used as a basis for management to enhance performance by improving budgetary participation and clarity of budget objectives, taking into account the role of leadership style in this context
NET PROFIT, COMPANY VALUE, AND DIVIDEND POLICY: EMPIRICAL STUDY ON CONSUMER NON-CYCLICAL COMPANIES Putri Nurmala; Akhmad Sigit Adiwibowo
KEUNIS Vol 12, No 1 (2024): JANUARY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i1.4457

Abstract

This study aims to provide empirical evidence that net income and firm value affect dividend policy in the consumer non-cyclical sector companies listed on the Indonesia Stock Exchange for the period 2017-2021. This study's independent variables are net income and company value. Meanwhile, the dependent variable is dividend policy. The sample was selected using the purposive sampling method to obtain 18 companies that met the criteria with an observation period of 5 years. The data used is secondary. Data analysis using multiple regression analysis. From this research, the conclusion is that net income does not affect dividend policy. Meanwhile, company value has a positive effect on dividend policy.
DIGITAL TRANSFORMATION OF AFGHANISTAN BANKING: EXPLORING E-BANKING TRENDS AND IMPACTS Musawer Hakimi; Sebghatullah Aslamzai; Nurseto Adhi; Shohib Hakimi
KEUNIS Vol 12, No 1 (2024): JANUARY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i1.5286

Abstract

Afghanistan's Electronic Banking (E-Banking) landscape is experiencing a transformative shift amidst post-conflict challenges, technological innovation, and evolving societal dynamics. This research delves into the complex landscape of E-Banking adoption in the Afghan banking sector, unravelling the intricate relationships among technological innovation, regulatory frameworks, and customer dynamics. With 180 participants in a cross-sectional design, combining quantitative survey data and qualitative insights from interviews, the study employs regression and correlation analysis, ANOVA, and t-tests for preliminary analysis. Exploring the relationships between variables, operational efficiency, and customer perceptions, ethical considerations uphold participant confidentiality. The study's significance lies in contributing to academic discourse and offering practical insights into the Afghan banking industry, shedding light on the nuanced dynamics of E-Banking adoption. The findings provide valuable implications for policymakers and financial institutions by emphasising technology, regulation, and customer-centric perspectives. Navigating post-conflict challenges, this research aims to offer a comprehensive understanding of the ongoing digital transformation.The inclusion of a complete conclusion underscores the study's potential impact on shaping interventions for sustainable growth in Afghanistan's financial sector.
SME's PERFORMANCE DAN PRODUCT INNOVATION PADA UMKM KULINER DI KABUPATEN KUDUS: PENGARUH TRANSFORMATIONAL LEADERSHIP DAN ENTREPRENEUR ORIENTATION Keke Tamara Fahira; Faridhatun Faidah; Hutomo Rusdianto; Dennyca Hendriyanto Nugroho
KEUNIS Vol 12, No 1 (2024): JANUARY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i1.5052

Abstract

The aims this research to test of transformational leadership and entrepreneurial orientation on SME's Performance through product innovation. Small and Medium Enterprises are one of the pillars and strengths that contribute to the Indonesian economy. The number of MSMEs in Kudus Regency is the lowest among the surrounding cities, only 990 MSMEs. MSMEs must be able to navigate changes in their business environment, which requires leaders who can take appropriate action. It is necessary to apply leadership styles, such as transformational leadership and innovate to improve the performance of MSMEs. Through Product Innovation and Entrepreneur Orientation, then MSMEs can keep up with developments in the era so they can present superior products that have a greater chance of attracting consumers. Data analysis uses the AMOS Structural Equation Model (SEM) using validity tests, reliability tests, classical assumption tests which include confirmatory factor analysis normality tests, full measurement models, hypothesis tests and intervening tests. The results of this research are that transformational leadership and entrepreneurial orientation have a significant positive effect on SME's Performance. However, transformational leadership and entrepreneurial orientation have an insignificant positive effect on product innovation. Product innovation is able to partially mediate transformational leadership and entrepreneurial orientation on SME's Performance.

Page 9 of 9 | Total Record : 90

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