Jurnal GICI Jurnal Keuangan dan Bisnis

PENGARUH ANGGARAN BIAYA OPERASIONAL, PRODUKSI DAN PENDAPATAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Astri Susanti — Sun, 30 Jun 2024 00:00:00 +0700

Therefore, this research aims to analyze operational, production and income budgets against Return on Assets (ROA) in Manufacturing Companies Listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. This research uses a quantitative approach using descriptive statistical analysis. The data source used in this research is secondary data in the form of annual published financial reports of Sub-Food and Beverage Manufacturing Companies listed on the IDX for the 2018-2022 period which are published and downloaded via the PT Bursa Efek Indonesia website. The data analysis technique uses multiple linear regression using SPSS. Hypothesis testing is carried out using the F-test, t-test and coefficient of determination. Meanwhile, the classical assumption tests used in this research are the normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. The results of this research show that the operational cost budget has a significant negative influence on Return On assets with a value of tcount (-2.830) > ttable 1,695, Production Costs have an insignificant influence on Return On assets with a value of tcount (1.840) > ttable 1,695, while income There is no significant influence on Return On Assets with a value of tcount (-0.984) < ttable 1,695. Simultaneous testing of the data results in operational costs, production and income having a significant influence on Return On Assets with a value of Fcount (4.342) > Ftable (2.90).

DAYA SAING EKSPOR LADA INDONESIA KE VIETNAM, AMERIKA SERIKAT DAN INDIA

Sun, 30 Jun 2024 00:00:00 +0700

Pepper is a spice commodity that has the potential to be developed due to its superior quality. This study aims to analyze the competitiveness of pepper to identify promising export markets and potential development in destination countries. The data used is secondary data which is a combination of time series data and cross section data. The range of years used starts from 2017 to 2022 sourced from the Central Statistics Agency (BPS), Trade Map, and Uncomtrade. Data analysis is used with the Revealed Comparative Advantage (RCA), Export Product Dynamics (EPD), and Export Competitiveness Index (ECI) methods. The results of the analysis show that Indonesian pepper exports to destination countries such as Vietnam, USA, and India have a competitive advantage and comparative advantage in the destination country because the RCA value is more than 1. The competitiveness of Indonesian pepper exports to destination countries varies, the average ECI value shows that Indonesia has good competitiveness in pepper exports to India, but tends to be weaker than Vietnam and the United States. ECI values > 1 indicate that Indonesia has a competitive advantage in the pepper export market to India, while ECI values < 1 for Vietnam and USA indicate that Indonesia has lower competitiveness in these export markets.

LAPORAN ARUS KAS SEBAGAI ALAT UKUR EFEKTIVITAS KINERJA KEUANGAN (Studi Kasus Pada PT Indofood CBP Sukses Makmur Tahun 2020 – 2022 )

Mei Iswandi, Anessa Musfitria, Jhonson Sitanggang, Ayu Septiani — Sun, 30 Jun 2024 00:00:00 +0700

This research aims to see how the company's performance is measured using financial ratios, most of the figures ar obtained from cash flow statement reports. The cash flow statement report shows a process of moving cash in and out of a company which is prepared to show changes in cash during a period. This research used 8 ratios and financial reports for 3 years. This results show that for 3 years the company experienced fluctuations in financial performance.

PERAN PENTING TUJUAN PENGAUDITAN DAN ASERSI MANAJEMEN DIPERUSAHAAN

Bakti Toni Endaryono, Agung Prasetyo, Sujatmiko Baliarto — Sun, 30 Jun 2024 00:00:00 +0700

Purpose of Conducting an Audit A business or company conducting an audit is basically a re-examination activity. In a business or company has a goal that the audit can provide assistance to the business or company so that it can further develop. The purpose of writing this article is in general to find out and discuss the objectives of auditing financial statements, the Auditor's responsibility to find material misstatements, and management assertions. The method of writing this article is a descriptive method with a qualitative approach, with data sources through documentation which includes books, research journals and the web. The results of writing this article are that the purpose of auditing is to increase confidence for users of financial statements, provide an opinion that the financial statements have been presented fairly, the auditor's responsibility to find material misstatements that independent auditors are responsible for expressing an opinion regarding fairness in all material respects, financial position and cash flow in accordance with applicable financial accounting standards and management assertions are management statements about transactions or events, account balances and presentation and disclosures related to financial statements.

PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN PADA JASA PENGIRIMAN SHOPEE XPRESS KEBAGUSAN RAYA PASAR MINGGU

Elsa Septyana, Khoirul Umam, Endy Grade Tampubolon — Sun, 30 Jun 2024 00:00:00 +0700

This study aims to determine the effect of service quality on customer satisfaction at Shopee Xpress Kebagusan Raya Pasar Minggu delivery service. The research method used in this study is a descriptive approach quantitative method to determine how much influence the independent variable (service quality) has on the dependent variable (customer satisfaction). The analysis technique used, namely simple linear regression analysis technique, correlation coefficient, coefficient of determination, and t test with the help of Microsoft Excel and manually. Based on the results of the research, a simple linear regression calculation was obtained Y = -3.293 + 0.368X. then in the t test the results showed the t_count value of the service quality variable of 9.6765> t_table 1.660. This shows that the quality of service at Shopee Xpress Kebagusan Raya Pasar Minggu delivery service has a significant effect as a determinant of customer satisfaction at Shopee Xpress Kebagusan Raya Pasar Minggu delivery service.

PENGARUH GAYA KEPEMIMPINAN TERHADAP KINERJA KARYAWAN PT. BANK WOORI SAUDARA INDONESIA 1906, Tbk (DIVISI CORPORATE SECRETARY)

Citra Sumitra GP, Herman Susilo — Sun, 30 Jun 2024 00:00:00 +0700

The purpose of this study was to determine the leadership style applied at PT Bank Woori Saudara Indonesia 1906, Tbk and to determine the influence of leadership style on employee performance at PT Bank Woori Saudara Indonesia 1906, Tbk. The method in this study is associative where the aim is to obtain information about the effect of leadership style on the performance of employees of the corporate secretary division at PT Bank Woori Saudara Indonesia 1906, Tbk. The author is interested in doing this research because leadership style is one of the important components in a company/organization. The research data source uses primary data obtained directly from respondents through interviews, data processing techniques using regression analysis with preparation stages, preparation of research plans, determination of research locations, implementation and reporting of research results. The results of the study based on the calculation of the simple linear regression equation in this study are as follows, Y = 5.030 + 0.927X. In this equation it can be seen that the leadership style (X) has a positive effect on the increase or decrease of the dependent variable, namely employee performance (Y). That the coefficient of determination (R Square) of 0.924 or 92.4% indicates that 92.4% of the dependent variable, namely employee performance (Y), can be explained by the leadership style policy. leadership (X) while the remaining 7.6% is a variable not examined in this research model. Because leadership style has a very strong relationship to employee performance, the leadership style must be given more attention by the company because this can improve employee performance so that they can make the best contribution to the company.

PENGARUH KINERJA KARYAWAN TERHADAP KEPUASAN NASABAH (Studi Kasus di BPRS Amanah Ummah Leuwiliang)

Irham Maulana — Sun, 30 Jun 2024 00:00:00 +0700

BPRS Amanah Ummah Leuwiliang, which is a business entity engaged in the service sector, must pay attention to the performance of its employees in providing services to customers. Because the services provided by these employees will have an impact on the company, both positive and negative. From this, problems arise that make the author interested in conducting research to show that there is a positive effect of employee performance on customer satisfaction at BPRS Amanah Ummah Leuwiliang. This study uses quantitative research methods, namely by distributing questionnaires to 100 respondents as a sample to obtain responses about the dimensions of employee performance on customer satisfaction. In addition to using a questionnaire, the writer also uses interview, observation and documentation methods. The number of samples was determined by simple random sampling technique. As for statistical testing with simple linear regression test, hypothesis testing with t test, and R2 test (coefficient of determination). The results of hypothesis testing with t test on variable X (employee performance) obtained a value of t count 10.587 > t table 1.984, so employee performance has a positive and significant effect on customer satisfaction at BPRS Amanah Ummah Leuwiliang. While the coefficient of determination test results show that employee performance affects customer satisfaction by 53.4% and the remaining 46.6% is influenced by other factors not included in this study.

PENGARUH TUNJANGAN HONOR GURU TERHADAP PENINGKATAN KINERJA GURU DI YPI AL AMANAH KP. PAJELERAN KELURAHAN SUKAHATI KEC. CIBINONG KABUPATEN BOGOR

Muhamad Aliyudin — Sun, 30 Jun 2024 00:00:00 +0700

The background of this research is that there are still teachers who show low performance. The problems that have been identified include teacher honorarium allowances. Therefore the aim of this study was to determine the effect of teacher honorarium allowances on improving teacher performance at the Al Amanah Islamic Education Foundation, Cibinong, Bogor.

The research method used is a quantitative method. The data collection technique used a questionnaire. The data analysis technique uses descriptive analysis, quantitative analysis and hypothesis testing. The results showed Teacher honorarium allowances (variable X) have a significant contribution and have a very high effect and the direction of a positive relationship to the variable increasing teacher performance at the Al Amanah Education Foundation, Cibinong, Bogor is 74.5% and 25.5% increase in teacher performance is influenced by other factors.

MONOTORING, AUDITOR CHANGE, CHANGE IN DIRECTOR, CEO DUALITY, DAN POLITICAL CONNECTION (PERSEPSI FRAUD HEXAGON) TERHADAP FRAUDULENT FINANCIAL REPORTING PT. GARUDA INDONESIA (PERSERO) TBK. YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022

Israfil Munawarah, M. Khaerul Fadillah — Sun, 30 Jun 2024 00:00:00 +0700

ineffectiveness monitoring, auditor change, change in director, ceo duality, and political connection on fraudulent financial reporting of PT. Garuda Indonesia (Persero) Tbk. The type of research used is quantitative associative with research methods in the form of collecting data on the financial statements of PT. Garuda Indonesia (Persero) Tbk. period 2018-2022. The results of the regression test showed that 84.7% while the remaining 15.3% was explained by other factors not examined in this study. While the results of the F test simultaneously show the variables financial stability, ineffectiveness monitoring, auditor change, change in director, ceo duality and political connection together have a significant effect on fraudulent financial reporting. The results of the T test show that the financial stability variable shows no significant effect partially, the ineffectivity monitoring variable shows a partial significant effect, the auditor change variable partially shows no significant effect, the change in director variable partially shows a significant effect, the CEO duality variable partially shows no has a significant effect, and the political connection variable shows that partially it has no significant effect on fraudulent financial reporting

PENGARUH BAURAN PEMASARAN TERHADAP KEPUTUSAN PEMBELIAN DI KOPI SINGGAH BOGOR

Dahlia Herawati — Sun, 30 Jun 2024 00:00:00 +0700

One industry that is still growing today is the food and beverage industry. This industry is a promising business because the market potential of the food and beverage business is very large because food and drink are basic human needs, so it will create extraordinary demand. Like the Bogor Singgah Coffee shop beverage business which until now has survived in the development of the business world with a level of intense competition, this business was founded because of people's passion and love for coffee, especially if you look at the way individuals allocate money and time which can describe lifestyle also occurs in the phenomenon of drinking coffee in a coffee shop which has recently been spreading.

The purpose of this study was to determine and analyze the effect of the marketing mix on purchasing decisions at Kopi Singgah Bogor. The type of research used is survey research with a research method in the form of data collection using a questionnaire. The data analysis model used is simple linear regression analysis. The sample selection was carried out by purposive sampling. The sample amounted to 80 respondents.

The regression test results show that 69.7% of purchasing decision factors can be explained by product, price, location, and promotion indicators while the remaining 30.3% is is explained by other factors not examined in this study. The t test results show that the marketing mix variable shows the results of the tcount analysis (13.520) where the ttable (1.665), so the marketing mix variable has a positive and significant effect on purchasing decisions at Kopi Singgah Bogor.

PENGARUH KUALITAS PRODUK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PADA TOKO KUE RUMAH TALAS BOGOR

Oktavia Sari — Sun, 30 Jun 2024 00:00:00 +0700

The purpose of this study was to determine and analyze the effect of product quality and price on purchasing decisions at the Rumah Tala Bogor cake shop. The type of research used is survey research with research methods in the form of data collection using questionnaires. The data analysis model used is multiple linear regression analysis. The sample selection was carried out by distributing questionnaires to consumers who had shopped at Rumah Talas Bogor. The sempel amounted to 100 respondents. The results of the regression test show that 41.3% Simultaneously product quality and price have a significant effect on purchasing decisions at the Rumah Talas cake shop, Bogor. Partially, product quality has a significant effect on purchasing decisions at the Rumah Talas cake shop, Bogor. And partially the price has a significant effect on purchasing decisions at the Rumah Talas Bogor cake shop. Based on the results of the analysis that has been done before, it can be seen that product quality has a tcount of 4.616 with a significance of 0.000, it can be concluded that the product quality variable has a positive and significant effect on purchasing decisions. And the results of the price variable have a tcount of 3.850 with a significance of 0.000, it can be concluded that the price variable has a positive and significant effect on purchasing decisions