Jurnal Akuntansi dan Manajemen

FAKTOR KEUANGAN YANG MEMPENGARUHI RENTABILITAS MODAL SENDIRI: STUDI PADA INDUSTRI BAHAN KIMIA

Nanda Alfa Nuryani — 2024-08-29

The Indonesian economy and companies in this industrial sector are related in terms of profitability of own capital, therefore this study uses the title of financial factors that affect profitability of own capital. These financial factors include capital structure, liquidity, company size, company age, equity multiplier, as well as capital turnover efficiency. In this study using the classical assumption test and also multiple linear regression analysis in which the classic assumption test used is normality, multicollinearity, heteroscedasticity, and autocorrelation test. As well as multiple linear regression analysis, there are r-square tests, simultaneous test, and hypotheses. The sampling technique was purposive sampling with data from 40 companies which obtained the result that the data in this study were normally distributed, there was no multicollinearity, there were no heteroscedasticity problems, and there were no autocorrelation problems. The conclusion is that all independent variables (financial factors) namely capital structure, liquidity, company size, company age, equity multiplier, as well as capital turnover efficiency have a positive effect on earnings own capital.

AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA, TRANSPARANSI, PARTISIPASI MASYARAKAT, KELEMBAGAAN DAN KEBIJAKAN DESA TERHADAP KESEJAHTERAAN

Ernawan Septia Putri Ussholehah — 2024-08-29

Village Fund Allocation (ADD) is a fund sourced from the central and regional financial balance funds with proportional distribution distributed by the Regency/City Government for Villages. The village fund allocation program, if carried out properly, has a very large and effective influence on the welfare of the community. This study aims to determine the influence of accountability, transparency, institutions, policies and community participation in ADD on welfare. Thi quantitative research using primary data obtained through the distribution of questionnaires with a total of 181 respondents. Data analysis uses multiple linear regression processed with the SPSS program. The results of the study show that the variables of ADD management accountability and transparency have no effect on community welfare. The welfare of village communities is influenced by institutions, village policies and community participation.

PENGARUH TINGKAT PENGHASILAN, PENGETAHUAN PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK KENDARAAN BERMOTOR

Jihan Mega Adilin — 2024-08-29

This study aimr to determine the effect of income evel, tax knowledge, and taxpayer awareness on taxpayer compliance to pay motor vehicle tax. The object of this study was vehicle taxpayers located in Depok District, Sleman Regency, Yogyakarta as many as 60 respondents. This study obtained the results that taxpayer awareness has a positive and significant influence on motor vehicle taxpayer compliance. While the level of income and tax knowledge have a positive but not significant effect on taxpayer compliance in paying vehicle tax.

KINERJA DAN FINANCIAL DISTRESS: NAVIGASI PADA BISNIS TRANSPORTASI

Denok Asri Widyayanti — 2024-08-29

This study aims to explore the impact of activity ratios, profitability, and leverage on financial distress within the transportation sector. Specifically, we measure financial distress using the Springate method. Additionally, we assess activity through the Receivable Turnover Ratio (RTR), profitability via the Net Profit Margin (NPM), and leverage using the Debt to Asset Ratio (DAR). To achieve our objectives, we employed purposive sampling, selecting 25 transportation companies listed on the Indonesia Stock Exchange. Our observation period spans from 2019 to 2021, resulting in a total sample size of 75 observations. We sourced secondary data from both the Indonesia Stock Exchange and official company websites during this period. Our study adopts a quantitative research approach. Using SPSS 26 software, we processed the collected data. The analytical model employed is binary logistic regression analysis. Our testing includes descriptive statistics, hypothesis testing (partial tests, goodness of fit, overall model fit, coefficient of determination, and simultaneous effects), and assessment for multicollinearity. Partially, our results reveal significant relationships. The activity and profitability ratio negatively affects financial distress, while conversely, the leverage ratio has a significant positive effect on financial distress. Simultaneously, all three ratios—activity, profitability, and leverage—jointly influence financial distress.

DETERMINAN MINAT MAHASISWA AKUNTANSI MENJADI KONSULTAN PAJAK

Sri Ayem — 2024-08-29

This study aims to examine whether career motivation, self-actualization motivation, creativity, taste and intention influence the interests of accounting students to become tax consultants. This research method uses primary quantitative and descriptive methods by using primary data obtained through the distribution of online questionnaires with accounting student respondents on several campuses in special regions of Yogyakarta. This research research questionnaire consisted of 71 questions and was filled by 71 respondents. The sampling technique uses purposive sampling. Data were analyzed using multiple linear regression analysis. The results of this study indicate that career motivation, self-actualization motivation, taste and intention have a positive influence on the interests of accounting students to become tax consultants while copyright has a negative influence on the interests of accounting students to become tax consultants.

PENGARUH DIGITAL MARKETING, BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN (STUDI PEMBELIAN BATIK DI E-COMMERCE TIKTOK SHOP)

Rizky Ramadhan Aprian Aditama — 2024-08-29

This study aims to determine the effect of digital marketing and brand image on the decision to purchase batik clothes on the TikTok shop application. This study also aims to determine the effect of consumer trust mediating the relationship between digital marketing and brand image on the decision to purchase batik clothes on the TikTok shop application. This type of research is quantitative with a sample of 100 respondents. The data collection technique used is a questionnaire. The data analysis method in this study is multiple linear regression analysis using SPSS software. The results of the study show that the digital marketing variable has a significant effect on purchasing decisions with a t-count value of 3.396> t-table 1.660, and a significance value of 0.001 <0.05. The brand image variable has a significant effect on purchasing decisions with a t-count value of 4.913> t-table 1.660. It can be concluded that by using the right digital marketing strategy, businesses can reach more consumers, build relationships with them, and encourage them to buy their products or services. By using digital marketing effectively, businesses can increase their sales and profits. Businesses can use a variety of strategies to build a positive brand image, such as providing high-quality products or services, providing good customer service, and building effective communication with consumers.