Business and Accounting Education Journal

A Pengaruh Intensitas Penggunaan Media Sosial dan Pengetahuan Kewirausahaan Terhadap Minat Berwirausaha Mahasiswa Pendidikan Ekonomi STKIP PGRI Jombang

2024-05-01T06:59:01+07:00

Penelitian ini bertujuan untuk menjelaskan pengaruh intensitas penggunaan media sosial mahasiswa ekonomi STKIP PGRI Jombang terhadap minat berwirausaha, pengaruh pengetahuan kewirausahaan mahasiswa STKIP PGRI Jombang terhadap minat berwirausaha, dan pengaruh intensitas penggunaan media sosial dan pengetahuan mahasiswa kewirausahaan STKIP PGRI Jombang terhadap minat berwirausaha. Penelitian ini menggunakan pendekatan kuantitatif. Regresi linier berganda digunakan sebagai analisis data. Populasi dalam penelitian ini adalah mahasiswa pendidikan ekonomi STKIP PGRI Jombang dari angkatan 2019, 2020, dan 2021 dengan sampel penelitian berjumlah 105 mahasiswa. Hasil penelitian menunjukkan bahwa intensitas penggunaan media sosial mempengaruhi minat berwirausaha mahasiswa, minat berwirausaha dipengaruhi oleh pengetahuan berwirausaha,

Pengaruh Kepemilikan Asing, Tingkat Nasionalitas, Tingkat Perlindungan Investor, Lingkungan Hukum, dan Tarif Pajak terhadap Tax Avoidance Perusahaan Multinasional dengan Ukuran Perusahaan sebagai Variabel Moderasi

2024-05-01T07:15:25+07:00

This research or study was conducted from previous research about what variable have influence on the tax avoidance because there is some research gap on many studies about tax avoidance. The aim of this research is to find out what variables can influence tax avoidance and whether company size is able to moderate tax avoidance behavior or not and also to examine the impact of the Covid-19 pandemic on tax avoidance in Indonesia. This research sample is a food & beverages multinational company in Indonesia and listed on Indonesia Stock Exchange. Using time period 2018-2022. Using a Stata 17 and the analysis for the data using regression analysis (OLS) with robustness test provided by the statistic application or Stata 17. The result from this research indicates that foreign ownership, nationality level, investor protection level, and tax rates doesn’t have influence on tax avoidance. On top of that, this research also indicate that firm size doesn’t give moderation to all independent variables on tax avoidance. However, this research giving indication that law environment able to influence tax avoidance in a negative way. This research gives information for an evaluation for the government and also for the company about tax managerial and planning.

Peran Locus of Control dalam Memoderasi Pengaruh Self Regulated Learning, Perfeksionisme dan Motivasi Berprestasi terhadap Prokrastinasi Akademik Mahasiswa

2024-05-01T07:22:32+07:00

This research aims to determine the role of locus of control in moderating the influence of self-regulated learning, perfectionism, and achievement motivation on academic procrastination. This study uses a quantitative approach. The population in this study were students who were still active in the 2018 Economic Education study program, totaling 93 students. The sampling technique uses saturated samples. The data collection technique in this research uses questionnaires, and the data analysis method uses descriptive analysis and Moderated Regression Analysis (MRA). The research results show that self-regulated learning and achievement motivation have a negative effect on academic procrastination. Perfectionism has a positive effect on academic procrastination. Locus of control is able to moderate the influence of self-regulated learning and achievement motivation on academic procrastination.

Pengaruh Non Perfoming Loan (NPL) dan Restrukturisasi Kredit Terhadap Profitabilitas dan BOPO pada Perusahaan Perbankan Umum Konvensional yang Terdaftar di OJK Selama Covid-19

2024-05-01T07:30:21+07:00

The global economy in 2020 was marked by the COVID-19 pandemic which had a tremendous impact, not only on health but also on the economy and financial system stability. The performance of banking as an intermediary institution that mobilizes funds in the economy has also been affected by the COVID-19 pandemic since early 2020. As a result of this phenomenon, the value of non-performing loans (NPLs) or non-performing loans has also decreased due to the ability to pay from customers has also decreased. The purpose of this study is to analyze and examine the effect of Non Performing Loans (NPL) and credit restructuring on the profitability and BOPO of conventional commercial banking companies registered with OJK during the Covid-19 period (June 2020 – June 2021).

This type of research is quantitative research. The population of this research is all conventional general banking companies registered with the OJK during the Covid-19 period for the period June 2020-June 2021, which are 107 banks. The sampling technique in this study was purposive sampling, namely the sampling technique based on the criteria set by the researcher.

The data collection technique is secondary data in the form of an annual report obtained from the OJK official website. The analytical tool to test the hypothesis uses descriptive analysis with multiple regression analysis.

The results of the hypothesis test of Non Performing Loans (NPL) have a negative effect on Return on Assets (RoA), Credit Restructuring has a positive effect on Return on Assets (RoA), Non Performing Loans (NPL) have a negative effect on Return On Equity (ROE), Credit Restructuring has a negative effect on Positive effect on Return On Equity (ROe), Non Performing Loan (NPL) has a positive effect on Operating Expenses on Operating Income (BOPO), Credit Restructuring has a negative effect on Operating Expenses on Operating Income (BOPO).

Based on the results of the study, it can be concluded that NPL has an effect on profitability and BOPO, while credit restructuring has no effect on profitability and BOPO. The advice given is that the author suggests that banks should better manage their productive assets by providing credit effectively, efficiently, and with the principle of prudence, because if banks can manage lending properly, it can minimize the emergence of non-performing loans (NPL).

Efektivitas Penggunaan Media Interaktif Quizizz Terhadap Hasil Belajar Siswa SMK Negeri 2 Tebo

2024-05-01T07:38:41+07:00

The purpose of this study was to analyze the effectiveness of using interactive learning media quizizz on learning outcomes of Accounting as an Information System in class XI Accounting at SMK Negeri 2 Tebo in the 2022/2023 learning year. This experimental research was conducted at SMK Negeri 2 Tebo. The experimental class was selected XI Accounting 1 class and XI Accounting II control class because the two classes had almost the same average daily score. Data was taken with tests, namely pre tests and post tests in both classes. The data were analyzed by Paired Sample T Test and Independent t test. The results showed that (1) Quizizz Interactive Media was able to improve student learning outcomes, (2) Quizizz Interactive Media was effective in improving student learning outcomes.

Pengaruh Kualitas Layanan, Tingkat Kepercayaan, dan Motivasi Berkoperasi Terhadap Partisipasi Anggota KUD Mekar Ungaran

2024-06-14T08:28:52+07:00

Penelitian ini bertujuan untuk: 1) menganalisis pengaruh kualitas layanan terhadap partisipasi anggota KUD Mekar Ungaran. 2) menganalisis pengaruh tingkat kepercayaan terhadap partisipasi anggota KUD Mekar Ungaran. 3) menganalisis pengaruh motivasi berkoperasi terhadap partisipasi anggota KUD Mekar Ungaran. 4) menganalisis pengaruh kualitas layanan, tingkat kepercayaan, dan motivasi berkoperasi terhadap partisipasi anggota KUD Mekar Ungaran. Populasi penelitian adalah seluruh anggota KUD Mekar Ungaran dengan sampel 178 anggota. Teknik pengambilan sampel yang digunakan yaitu simple random sampling. Metode pengumpulan data menggunakan kuesioner yang telah diuji dengan validitas dan reliabilitas. Metode analisis data yang digunakan yaitu analisis statistik deskriptif dan analisis regresi linear berganda. Hasil penelitian menunjukkan pengaruh kualitas layanan 42,51%. Pengaruh tingkat kepercayaan 7,62%. Pengaruh motivasi berkoperasi 8,53%. Pengaruh kualitas layanan, tingkat kepercayaan, dan motivasi berkoperasi secara bersama-sama 74,1%. Adapun pengaruhnya secara parsial dan simultan adalah positif dan signifikan.

Peran Kontrol Diri Dalam Memoderasi Penggunaan Media Sosial dan Konformitas Terhadap Pembelian Impulsif Siswa SMA

2024-06-14T08:31:40+07:00

Impulse buying is an act of buying that is carried out spontaneously, without any planning or considerations with feelings of pleasure that can have a negative impact. The purpose of this study was to analyze the influence of the use of social media and conformity on impulsive buying with self-control as a moderating variable in SMA Negeri throughout Rembang Regency. This type of research uses a quantitative approach, with a population of 3048 students. The research sample was 100 students, with the sampling method using proportional random sampling. Data collection techniques using a questionnaire. Data analysis techniques used descriptive statistics and PLS-based Structural Equation Modeling (SEM). The results of the descriptive analysis show that the variable categories of impulsive buying and conformity are sufficient, while the variable categories of social media use and self-control are high. The results of the study show that the use of social media has a positive and significant effect on impulse purchases. Conformity has a positive and significant effect on impulsive buying. Self-control is not able to weaken the influence of social media use on impulse buying. Self-control is not able to weaken the effect of conformity on impulse buying. The advice given is that students should have careful planning and consideration in terms of purchasing decisions.

Penggunaan Model Pembelajaran Jigsaw Dan Problem Solving Terhadap Motivasi Dan Hasil Belajar Siswa Pada Mata Pelajaran Ekonomi

2024-06-14T08:57:46+07:00

This study aims to find out, see and analyze the use of the Jigsaw Learning Model and Problem Solving on Student Motivation and Outcomes in economics subjects. The method used in this study is a quantitative method with a quasi-experimental research approach. The population in this study were 95 students of SMA Negeri 6 Tanjung Jabung Timur and a sample of 63 people using a purposive sampling technique. Data analysis used the inferential statistical analysis method and Ancova. The results of the hypothesis testing analysis show that (1) there is a significant influence of the jigsaw learning model on students' learning motivation with a significance value of 0.001 <0.05. (2) there is a significant influence of the jigsaw learning model on student learning outcomes with a significance value of 0.002 <0.05. (3) there is a significant effect of the problem solving learning model on student motivation with a significance value of 0.000 <0.05. (4) there is a significant effect of the problem solving learning model on student learning outcomes with a significance value of 0.002 <0.05.

Analisis Optimalisasi Kinerja UMKM Melalui Perencanaan Inovasi

2024-06-14T09:33:17+07:00

This article aims to provide an in-depth understanding of the importance of designing innovations in optimizing performance at UD Jenang Kelapa Muda. By analyzing the factors that influence the implementation of innovations and exploring case studies of MSMEs that have successfully implemented innovations, this article is expected to provide valuable insights for UD Jenang Kelapa Muda owners, researchers, and the government in advancing this sector. The method used in this study uses qualitative descriptive method. The research data collection methods are surveys, interviews, and data analysis. The survey conducted showed that there is a high demand for young coconut jenang at UD Jenang Kelapa Muda with new flavors. This provides an opportunity for UD Jenang Kelapa Muda to reach a wider market segment and increase revenue.

Pengaruh Kompensasi, Keahlian, Dan Motivasi Kerja terhadap Prestasi Kerja Pegawai

2024-06-14T09:38:31+07:00

Penelitian ini bertujuan untuk mengetahui adakah pengaruh positif dan signifikan dari kompensasi, keahlian, dan motivasi kerja terhadap prestasi kerja pegawai PDAM Kabupaten Grobogan secara simultan maupun parsial. Populasi penelitian ini adalah pegawai PDAM Kabupaten Grobogan sebanyak 289 pagawai. Sampel penelitian sebanyak 168 responden. Penelitian ini menggunakan pendekatan kuantitatif dan pengumpulan data menggunakan kuesioner. Metode analisis data yang digunakan adalah analisis deskriptif, regresi linier berganda, dan uji hipotesis. Hasil analisis regresi berganda dalam penelitian ini yaitu Y = 8,173 – 0,008X1 + 0,057X2 + 0,781 + e. Hasil penelitian menunjukkan variabel kompensasi, keahlian, dan motivasi kerja secara simultan berpengaruh terhadap prestasi kerja pegawai PDAM Kabupaten Grobogan.