Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) https://journal.stiemb.ac.id/index.php/mea <p><strong><img src="/public/site/images/adminJurnal/LOGO_JURNAL_MEA_kecil.jpg" align="left">Scientific Journals of Management, Economics and Accounting (JIMEA)</strong> Published by Institute of Research &amp; Community Service of High School of Economics (STIE) Muhammadiyah Bandung is intended as a medium of information and forum for assessment of Accounting, Management, Business and Economics. This journal contains theoretical developments, scientific articles, and research results. This journal is published periodically 3 times a year.&nbsp; JIMEA is supporting and indexing by:</p> <p style="text-align: justify;"><img src="/public/site/images/adminJurnal/logo_garuda_30.png"><img style="float: left;" src="/public/site/images/adminJurnal/logo_worldcat_kecil1.png"><img style="float: left;" src="/public/site/images/adminJurnal/logo_scholar_kecil1.jpg"><img style="float: left;" src="/public/site/images/adminJurnal/logo_crossreff_kecil1.png"><img style="float: left;" src="/public/site/images/adminJurnal/logo_mendeley_kecil1.jpg"><img style="float: left;" src="/public/site/images/adminJurnal/logo_researchbib_kecil1.jpg"><img style="float: left;" src="/public/site/images/adminJurnal/logo_apsa_kecil1.jpg"><img style="float: left;" src="/public/site/images/adminJurnal/logo_neliti-blue_kecil1.png"><img style="float: left;" src="/public/site/images/adminJurnal/logo_pkp_index-kecil.png"> <a href="http://plagiarisma.net/" rel="nofollow"><img src="/public/site/images/adminJurnal/LOGO_ONESEARCH-30.png"></a><img src="/public/site/images/adminJurnal/logo_base-30.jpg"><img src="/public/site/images/adminJurnal/logo_dimension_30.png"><a href="http://plagiarisma.net/" rel="nofollow"><img style="border-style: none; float: left;" src="http://cdn.plagiarisma.net/banner270x20.gif" alt="Plagiarisma" width="270" height="20"></a></p> <p style="text-align: justify;">&nbsp;</p> en-US wandy.zulkarnaen@stiemb.ac.id (Wandy Zulkarnaen) lppm@stiemb.ac.id (Arief Nurachman) Tue, 04 May 2021 05:44:24 +0700 OJS 3.1.1.0 http://blogs.law.harvard.edu/tech/rss 60 PENGARUH DARI CORPORATE GOVERNANCE, DEBT COVENANT, BONUS PLAN DAN POLITICAL COST TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR https://journal.stiemb.ac.id/index.php/mea/article/view/1054 <p>Pengkajian ini bermaksud untuk menganalisis dan juga menilai pengaruh dari <em>Corporate Governance, Debt Covenant, Bonus Plan </em>dan <em>Poltical Cost </em>terhadap Konservatisme Akuntansi pada perusahaan manufaktur. Pada pengkajian ini populasi yang dipakai ialah &nbsp;badan usaha manufaktur&nbsp; yang tercatat di BEI dalam kurun waktu 2017 -2019. Jenis pengkajian ini yaitu penelitian kuantitatif yang memakai data sekunder. Metode pemilihan sampel yang dipakai ialah &nbsp;metode <em>purposive sampling</em><em>.</em> Sampel yang diperoleh dalam pengkajian ini &nbsp;sebanyak 38 perusahaan manufaktur dalam kurun waktu 2017 -2019. Pengkajian ini memakai teknik analisa data seperti : Analisis Linier Berganda, Uji koefisien determinasi, Uji t dan Uji F. Hasil pengkajian ini menyatakan bahwa secara parsial <em>Bonus Plan</em> dan <em>Political Cost </em>tidak berpengaruh positif signifikan atas Konservatisme Akuntansi meskipun <em>Corporate Governance </em>maupun <em>Debt Covenant </em>berpengaruh positif signifikan atas Konservatisme Akuntansi dan secara simultan <em>Corporate Governance, Debt Covenant, Bonus Plan </em>dan <em>Political Cost </em>berpengaruh atas Konservatisme Akuntansi dengan nilai signifikan 0.013.</p> Josua Frengky Haloman, Vinny Alfionita, Prianka ., Ninta katharina ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1054 Tue, 04 May 2021 00:00:00 +0700 PENGARUH STRUKTUR AKTIVA, PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL https://journal.stiemb.ac.id/index.php/mea/article/view/1012 <p>Penelitian ini bertujuan untuk mengetahui pengaruh variabel struktur aktiva, profitabilitas, likuiditas dan ukuran perusahaan terhadap struktur modal. Populasi penelitian ini diperoleh 165 perusahaan yang terseleksi menggunakan <em>purposive sampling</em> dengan kriteria tertentu sebanyak 30 perusahaan. Jenis data yang digunakan pada penelitian ini adalah data kuantitatif. Sumber data dalam penelitian ini adalah data sekunder. Teknik pengumpulan data dilakukan dengan teknik dokumentasi dan analisis data menggunakan analisis linear berganda. Hasil penelitian secara parsial menunjukkan bahwa struktur aktiva, profitabilitas dan likuiditas berpengaruh negatif dan signifikan terhadap struktur modal. Sedangkan ukuran perusahaan berpengaruh positif dan signifikan terhadap struktur modal. Hasil penelitian secara simultan menunjukkan struktur aktiva, profitabilitas, likuiditas, dan ukuran perusahaan berpengaruh dan signifikan terhadap struktur moda</p> Nova Yana Sinabariba, Lusia Tumanggor, Keumala Hayati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1012 Wed, 05 May 2021 00:00:00 +0700 PENGARUH DEBT TO EQUITY RATIO,RETURN ON EQUITY,CASH RATIO,DAN TOTAL ASSET TURN OVER TERHADAP HARGA SAHAM PADA PERUSAHAAN JASA PERIODE 2017-2019 https://journal.stiemb.ac.id/index.php/mea/article/view/1025 <p><em>Penelitian ini diadakan adalah bertujuan agar melihat seberapa berpengaruh DER, ROE, Cash Ratio, dan TATO terhadap Harga Saham pada perusahaan jasa periode tahun 2017-2019. Didalam penelitian/pengujian ini memanfaatkan data yang berasal atas laporan keuangan tahunan entitas dimaksud dan ada pada Bursa Efek Indonesia. Didalam melakukan penelitian, peneliti men­­­­erapkan sistem purposive sampling ialah penarikan sampel data berdasarkan kriteria-kriteria. Dimana variabel independen adalah DER,ROE,Cash Ratio,dan TATO, dan variabel dependen adalah Harga Saham. Setelah melakukan penelitian maka hasilnya adalah DER tidak ada pengaruh pada Harga Saham, ROE mempunyai pengaruh pada Harga Saham,Cash Ratio tidak ada pengaruh terhadap Harga Saham,demikian juga TATO tidak memiliki pengaruh pada Harga Saham secara parsial. Demikian juga berdasarkan pengujian secara simultan variabel DER,ROE,Cash Ratio, dan TATO&nbsp; berpengaruh pada Harga Saham.</em></p> Liber Kristiani Nazara, Friska Darnawaty Sitorus, Juli Risma Wati Perangin-angin, Mei Wandani Saputri ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1025 Wed, 05 May 2021 00:00:00 +0700 PENGARUH PEMBIAYAAN MURABAHAH, MUDHARABAH, DAN MUSYARAKAH TERHADAP PROFITABILTAS RETURN ON ASSETS PADA BANK SYARIAH MANDIRI https://journal.stiemb.ac.id/index.php/mea/article/view/1016 <p>Penelitian ini bertujuan untuk mengetahui pengaruh&nbsp; pembiayaan&nbsp; <em>murabahah,&nbsp; mudharabah,&nbsp; </em>dan<em> musyarakah</em> terhadap profitabilitas (ROA) pada Bank Syariah Mandiri. Jenis penelitian ini menggunakan metode deskriptif kuantitatif. Populasi dalam penelitian yaitu laporan keuangan triwulan Bank Syariah Mandiri periode 2013 – 2019 yang diterbitkan melalui website resmi <a href="http://www.syariahmandiri.co.id">www.syariahmandiri.co.id</a>. Teknik pengambilan sampel yang digunakan adalah teknik pengambilan sampel jenuh sehingga diperoleh sampel sebanyak 28 data. Metode analisis yang digunakan adalah regresi berganda dengan bantuan program Software SPSS 16. Hasil penelitian : (1) Pembiayaan <em>Murabahah</em> secara parsial berpengaruh negatif dan tidak signifikan terhadap Profitabilitas (ROA). (2) Pembiayaan <em>Mudharabah</em> secara parsial berpengaruh positif dan tidak signifikan terhadap Profitabilitas (ROA). (3) Pembiayaan <em>Musyarakah</em> secara parsial berpengaruh positif dan tidak signifikan terhadap Profitabilitas (ROA). (4) Pendapatan <em>Murabahah, Mudharabah, </em>dan<em> Musyarakah</em> secara simultan berpengaruh positif dan signifikan terhadap Profitabilitas (ROA).</p> <p>Penelitian ini bertujuan untuk mengetahui pengaruh&nbsp; pembiayaan&nbsp; <em>murabahah,&nbsp; mudharabah,&nbsp; </em>dan<em> musyarakah</em> terhadap profitabilitas (ROA) pada Bank Syariah Mandiri. Jenis penelitian ini menggunakan metode deskriptif kuantitatif. Populasi dalam penelitian yaitu laporan keuangan triwulan Bank Syariah Mandiri periode 2013 – 2019 yang diterbitkan melalui website resmi <a href="http://www.syariahmandiri.co.id">www.syariahmandiri.co.id</a>. Teknik pengambilan sampel yang digunakan adalah teknik pengambilan sampel jenuh sehingga diperoleh sampel sebanyak 28 data. Metode analisis yang digunakan adalah regresi berganda dengan bantuan program Software SPSS 16. Hasil penelitian : (1) Pembiayaan <em>Murabahah</em> secara parsial berpengaruh negatif dan tidak signifikan terhadap Profitabilitas (ROA). (2) Pembiayaan <em>Mudharabah</em> secara parsial berpengaruh positif dan tidak signifikan terhadap Profitabilitas (ROA). (3) Pembiayaan <em>Musyarakah</em> secara parsial berpengaruh positif dan tidak signifikan terhadap Profitabilitas (ROA). (4) Pendapatan <em>Murabahah, Mudharabah, </em>dan<em> Musyarakah</em> secara simultan berpengaruh positif dan signifikan terhadap Profitabilitas (ROA).</p> Nabila Amini, Wirman Wirman ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1016 Wed, 05 May 2021 00:00:00 +0700 PENGARUH CURRENT RATIO, PERPUTARAN PIUTANG, NET PROFIT MARGIN, KEBIJAKAN HUTANG, TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN CONSUMER GOODS DAN SEKTOR ANEKA INDUTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2019 https://journal.stiemb.ac.id/index.php/mea/article/view/1024 <p>The purpose of this study is to provide and increase knowledge for readers and analyze the effect of CR, Accounts Receivable Turnover, Net Profit Margin, Debt to equity ratio on <em>Market to Book Ratio </em>in Consumer Goods and Miscellaneous Industry Sectors listed on the Indonesia Stock Exchange in the 2016-2019 period. The investigate populace utilized was 98, the investigate test was 40. The inquire about strategy utilized quantitative insights. The information investigation procedure utilized the classical suspicion test. Theory testing is surveyed by different direct relapse, T test, and F test.The comes about of the speculation test of the coefficient of assurance gotten an <em>Adjusted</em> R Square (R2) esteem of 33,2%, so it can be said that the variable CR (X1), accounts receivable turnover (X2) ), NPM (X3), and debt to equity ratio(X4) simultaneously affect <em>Market to Book Ratio </em>(Y) by 33,2% and the remaining 66,8% is influenced by other variables not found in this study<strong>.</strong></p> Irene Yuniman Laoli, Melfi Shania Putri Zamili, Elsalonika Br Tambunan, Laurine Aurelia Sorcha Pasaribu, Mohd. Nawi Purba ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1024 Wed, 05 May 2021 00:00:00 +0700 PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD AND BAVERAGE YANG TERDAFTAR DI BEI TAHUN 2016-2020 https://journal.stiemb.ac.id/index.php/mea/article/view/1045 <p>Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Financial Distress, Ukuran Perusahaan dan Kepemilikan Institusional terhadap Tax Avoidance pada Perusahaan Manufaktur Sub Sektor Food and Baverage yang terdaftar di BEI Tahun 2016-2020. Metode penelitian digunakan dalam penelitian ini dengan pendekatan penelitian kuantitatif. Jenis penelitian yang digunakan yaaitu survei. sampel data pada yang digunakan seperti laporan keuangan tahunan perusahaan manufaktur sudah tercatat di BEI pada 2016-2020. Pengambilan sampel dipakai adalah Non Probability berupa purposive sampling. Hasil penelitian ini menunjukkan adanya pengaruh financial distress pada tax avoidance yang memperlihatkan nilai koefisien positif, terdapat pengaruh ukuran perusahaan terhadap penghindaran pajak memperlihatkan arah rasio yang positif, dan kepemilikan perusahaan tidak ada hubungannya dengan penghindaran pajak.</p> <p>&nbsp;</p> Teddy Megido Siburian, Harlyn L. Siagian ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1045 Thu, 06 May 2021 00:00:00 +0700 CEO’S GENDER AND EARNINGS MANAGEMENT https://journal.stiemb.ac.id/index.php/mea/article/view/1077 <p>The aim of this study is to see how the gender of CEO affects earnings management in manufacturing companies that were listed on Indonesia Stock Exchange in 2018. Explanatory analysis was used in this study, and judgment sampling method was used to determine the sample size. The research hypothesis was checked with SPSS version 20 and the result shows that The gender of the CEO has no effect on earnings management.</p> Debbianita Debbianita, Enny Prayogo, Lidya Agustina, Erwan Erwan ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1077 Thu, 06 May 2021 00:00:00 +0700 PENGARUH PEMBIAYAAN MUDHARABAH, MUSYARAKAH TERHADAP PROFITABILITAS PADA BANK MANDIRI SYARIAH https://journal.stiemb.ac.id/index.php/mea/article/view/1056 <p><em><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Penelitian ini bertujuan untuk menganalisis, untuk mengetahui pengaruh mudharabah dan musyarakah terhadap profitabilitas. </span><span style="vertical-align: inherit;">Populasi penelitian yang digunakan adalah laporan keuangan tahun 2015-2019. </span><span style="vertical-align: inherit;">Sampelnya adalah neraca. </span><span style="vertical-align: inherit;">Analisis data yang digunakan adalah data statistik yaitu uji normalitas, uji multikolinieritas dan uji autokorelasi, untuk residual yang berdistribusi normal. </span><span style="vertical-align: inherit;">Hal tersebut menunjukkan bahwa hasil penelitian terdapat pengaruh mudharabah dan musyarakah terhadap profitabilitas</span></span></em></p> viena chyntia firdaus, Nesti Hapsari, Isro’iyatul Mubarokah ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1056 Thu, 06 May 2021 00:00:00 +0700 MERGER & AKUSISI DAN KINERJA PERUSAHAAN https://journal.stiemb.ac.id/index.php/mea/article/view/1018 <p><em>The purpose of this paper is to analyse the effect of merger &amp; acquisition (</em>M&amp;A<em>) on firm performance. This type of research is quantitative and multiple linear regression as the method. This research used 88 observations of non-financial companies who did </em>M&amp;A<em> and listed on the IDX (Indonesia Stock Exchange) during 2010 until 2015. Firm fermormance as measured by ROA (return on asset) as the dependent variable in this study. </em>M&amp;A<em> as independent variable in this study. This research results indicated that </em>M&amp;A<em> has a significant negative effect on company performance.</em></p> Rahmat Setiawan, Mirza Adriani ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1018 Thu, 06 May 2021 00:00:00 +0700 PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2015-2019 https://journal.stiemb.ac.id/index.php/mea/article/view/1027 <p><em>This study aims to determine how the effect of disclosure of Corporate Social Responsibility (CSR) on the company's financial performance as proxied by the ratio of Return on Asset (ROA), Return on Equity (ROE) and Net Profit Margin (NPM) in listed food and beverage sub-sector companies. on the IDX for the 2015-2019 period. The population used in this study is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sample selection technique used purposive sampling and obtained 11 sample companies.</em></p> <p><em>This study uses secondary data obtained from annual reports on each company website. The method in this study uses a quantitative approach with descriptive analysis. The data is processed using panel data regression analysis. The results show that the disclosure of corporate social responsibility does not have a significant effect on financial performance as proxied by the ratio of ROA, ROE and NPM in food and beverage sub-sector companies listed on the IDX for the 2015-2019 period</em></p> Syahri Nabila Pulungan, Astrie Krisnawati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1027 Thu, 06 May 2021 00:00:00 +0700 PENGARUH WEB INFORMATIVENESS DAN WEB ENTERTAIMENT TERHADAP E-LOYALTY DENGAN VARIABEL INTERVENING E-SATISFACTION PADA SHOPEE https://journal.stiemb.ac.id/index.php/mea/article/view/1033 <p>Penelitian ini bertujuan untuk mengetahui (1) pengaruh <em>web informativeness</em>&nbsp;terhadap <em>e-satisfaction</em>&nbsp;dan, (2) pengaruh <em>web entertainment</em>&nbsp;terhadap <em>e-satisfaction</em>&nbsp;(3) pengaruh <em>e-satisfaction</em>&nbsp;terhadap <em>e-loyalty</em>&nbsp;(4) pengaruh <em>web entertainment</em>&nbsp;terhadap <em>e-loyalty</em>&nbsp;(5) pengaruh <em>web informativeness</em>&nbsp;terhadap <em>e-loyalty.</em></p> <p>Sampel dalam penelitian ini adalah 130 pengguna SHOPEE yang sedang menetap di daerah Yogyakarta. Metode pengumpulan data menggunakan kuesioner yang dibagikan menggunakan teknik <em>Accidental Purposive Sampling. </em>Hasil penelitian menunjukkan bahwa variabel <em>web informativeness</em>&nbsp;berpengaruh terhadap <em>e-satisfaction,</em>&nbsp;variabel <em>web entertainment</em>&nbsp;berpengaruh terhadap <em>e-satisfaction,</em>&nbsp;variabel <em>e-satisfaction</em>&nbsp;berpengaruh terhadap <em>e-loyalty,</em>&nbsp;variabel <em>web entertainment</em>&nbsp;berpengaruh terhadap <em>e-loyalty,</em>&nbsp;dan variabel <em>web informativeness</em>&nbsp;berpengaruh terhadap <em>e-loyalty.</em></p> Tyas Frega Fatma, Ida Bagus Nyoman Udayana, Putri Dwi Cahyani ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1033 Thu, 06 May 2021 00:00:00 +0700 PENGARUH CITRA MEREK DAN KEPERCAYAAN TERHADAP KEPUTUSAN BERDONASI SECARA ONLINE PADA CROWDFUNDING PLATFORM KITABISA.COM https://journal.stiemb.ac.id/index.php/mea/article/view/1046 <p><em>The growing number of new crowdfunding platforms and online fundraising scams made it necessary for companies need to think about strategies to make people interested and decide to donate. This study aims to determine the effect of brand image and trust on decisions to donate online using Kitabisa.com crowdfunding platform. The method used in this study was quantitative research with descriptive causal research type. In this study, the technique used in sampling was nonprobability sampling with purposive sampling. The sample in this study were 100 respondents with the criteria of active social media users and had donated using Kitabisa.com crowdfunding platform at least once. The data analysis techniques used in this study were descriptive analysis and multiple linear regression analysis.</em></p> <p><em>The results of the research based on descriptive analysis showed that the brand image was very good showing that the users’ perception of the Kitabisa.com brand was very good, trust was in a good category showing that Kitabisa.com was trusted by its users, and the decision to donate was in a good category showing that Kitabisa.com was chosen by the users over other brands. The results of partial test indicated that Kitabisa.com's brand image had a significant effect on the users’ decision to donate and users’ trust had a significant effect on the decision to donate using Kitabisa.com. The simultaneous test results revealed that brand image and trust together had a significant effect on the decision to donate online on the Kitabisa.com crowdfunding platform with an effect of 61.8% and the remaining 38.2% was influenced by other variables not examined in this study.</em></p> Nadia Salsabila, Imanuddin Hasbi ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1046 Fri, 07 May 2021 00:00:00 +0700 FAKTOR BRAND IMAGE DAN HARGA TERHADAP MINAT BELI KONSUMEN PADA MAOMAO THAI TEA https://journal.stiemb.ac.id/index.php/mea/article/view/850 <p><em>This study aimed to determine the effect of brand image and price on consumer buying interest as one of the strategies for product development of MaoMao Thai Tea in winning the MSME competition in Cirebon, which is increasingly competitive, especially in the culinary field. This study uses a quantitative approach. The number of samples consisted of 70 respondents who were consumers of MaoMao Thai Tea in Cirebon City. The data analysis tool uses multiple linear regression, determination test, T-test, and F test. The statistical data processing results through the t-test (partially) show that brand image and price variables positively and significantly affect consumer purchase interest variables. The F test analysis (simultaneously) also shows that brand image and price simultaneously positively and significantly impact consumer buying interest in MaoMao Thai Tea in Cirebon City.</em></p> <p><em>&nbsp;</em></p> Moh Ghozali, Syaeful Bakhri, Ahsin Sakho Muhamad ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/850 Fri, 07 May 2021 00:00:00 +0700 PENGARUH PERSEPSI PELAYANAN BIDAN TERHADAP TINGKAT KEPUASAN PASIEN (STUDI KASUS PRAKTIK MANDIRI BIDAN, TANGERANG SELATAN) https://journal.stiemb.ac.id/index.php/mea/article/view/1140 <p>Kepuasan pasien telah digambarkan sebagai hasil absolut yang dicapai dalam pelayanan &nbsp;kesehatan dan merupakan ukuran penting dari kualitas pelayanan &nbsp;yang memberikan informasi tentang keberhasilan penyedia dalam memenuhi nilai-nilai dan harapan pasien yang merupakan hal-hal yang menjadi tujuan utama pasien. Penelitian ini menggunakan metode kualitatif dengan pendekatan analisis-deskriptif. Data yang digunnakan merupakan data primer. Data dikumpulkan melalui wawancara kepada 22 orang responden dengan usia 20-40 tahun. Data tersebut kemudian dianalisis untuk ditarik sebuah kesimpulan. Berdasarkan penelitian ini, diketahui bahwa bahwa persepsi pelayanan bidan sangat berpengaruh terhadap tingkat kepuasan pasien. Namun persepsi tersebut lebih cenderung bersifat behavior dan fisik dari tempat pelayanan dan lebih memenuhi kualifikasi untuk mengukur dimensi kualitas fungsional, seperti kebersihan klinik, daripada aspek kualitas teknis.</p> Maryanah Maryanah, Indra Supradewi ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1140 Mon, 10 May 2021 00:00:00 +0700 MINAT GENERASI Z DALAM BERINVESTASI TABUNG EMAS PADA PEGADAIAN DIGITAL SYARIAH https://journal.stiemb.ac.id/index.php/mea/article/view/1071 <p><em>Z generation is a generation of learners, a generation that must realize the importance of investing. the investment that can be chosen is the investment of a gold tube in a sharia digital pawnshop. This study aims to find out the factors that influence generation Z's interest in investing in gold. The sample consisted of 85 respondents ranging in age from 16-25 years. The variables used are perceived of risk, knowledge and perceived of ease to use. There is only one variable that has a significant effect on the interest of Generation Z, namely the variable of perceived ease to use. the easier it is, the higher the interest in using Pegadaian digital syariah to invest in gold. The R<sup>2</sup> is 0.327, so there are still many other variables that have an effect.</em></p> Rinwantin Rinwantin, Taufiq Andre Setiyono ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1071 Mon, 10 May 2021 00:00:00 +0700 PENGARUH QUICK RATIO,NET INTEREST MARGIN,LOAN TO DEPOSIT RATIO DAN CAPITAL ADEQUACY RATIO TERHADAP PROFITABILITAS PADA PERUSAHAAN JASA SUBSEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2019 https://journal.stiemb.ac.id/index.php/mea/article/view/1075 <p>The research was made with the aim of examining the impact of Quick Ratio, Net Interest Margin, Loan to Deposit Ratio and Capital Adequacy Ratio on the Profitability of service companies listed on IDX. The sample was obtained through a purposeful sampling conducted by the Internet media www.idx.co.id. The total number of samples is 28, and the population studied is 43 companies. Stated that IDX’s research results on the quick ratio of service companies did not have a positive impact, and did not significantly improve profitability. The banking sub-sector service company at IDX on the Net Interest Margin variable also has a positive and significant effect on profitability. The Loan to Deposit Ratio variable also has a positive and significant effect on profitability in the banking sub-sector service companies at IDX. Banking sub-sector service companies on the IDX Capital Adequacy Ratio also have a positive and insignificant effect on profitability.</p> KOLIJA GULTOM, DEVI YULIANTY SIHOMBING, THOMAS FIRDAUS HUTAHAEAN ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1075 Tue, 11 May 2021 00:00:00 +0700 KESADARAN PAJAK DAN APLIKASI E-FILING TERHADAP KETAATAN WAJIB PAJAK DI KPP PRATAMA TUBAN https://journal.stiemb.ac.id/index.php/mea/article/view/1099 <p>Pajak merupakan sarana yang digunakan untuk melaksanakan pembangunan, fasilitas pendidikan, kesehatan, serta infrastruktur lainnya. Maka masyarakat diwajibkan patuh dan taat akan membayar pajak. Pajak juga merupakan punggutan wajib pemerintah berdasarkan Undang-Undang. Penelitian ini bermaksud untuk menyelidiki dampak kesadaran pajak dan aplikasi e-filing bagi Ketaatan wajib pajak di KPP Pratama Tuban, dengan ancangan kuantitatif. Data primer diperoleh melalui kuesioner. Ada dua variabel bebas pada studi ini, yakni kesadaran pajak dan aplikasi e-filling; serta satu variabel dependen, yakni Ketaatan wajib pajak. Teknik pengambilan sample menggunakan metode simple random sampling untuk memperoleh sample 100 wajib pajak di KPP Pratama Tuban. Dari hasil studi diperoleh: 1) 0,26 dengan p-value &lt;0.01, yang berarti kesadaran pajak berpengaruh bagi ketaatan wajib pajak; 2) 0.60 dengan p-value &lt;0.01, yang berarti aplikasi e-filing berdampak kepada ketaatan wajib pajak.</p> <p>&nbsp;</p> Meita Ayu Anggraeni, Siti Sundari ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1099 Thu, 13 May 2021 00:00:00 +0700 THE IMPACT OF TRAVEL RISK PERCEPTION IN COVID 19 AND TRAVEL ANXIETY TOWARD TRAVEL INTENTION ON DOMESTIC TOURIST IN INDONESIA https://journal.stiemb.ac.id/index.php/mea/article/view/1108 <p>This research aims to find out the relationship between travel risk perceptions in Covid 19 and travel anxiety, toward travel intention among domestic tourists in Indonesia during the Covid 19 Pandemic. The population in this study are all potential domestic tourists in Indonesia with sampling techniques use in probability sampling. This research Data were collected from 225 potential domestic tourists via an online survey and analyzed using Partial Least Square (PLS) with structural equation modeling (SEM). The results of this study revealed that health crises that occur such as the Covid 19 Pandemic can lead to negative travel risk perceptions of the tourists, such as travel bans issues, travel restrictions, and susceptibility to getting infected by Covid 19 while traveling. Furthermore, the travel risk perception then affects the travel anxiety and travel intention of these tourists. In addition to seeing tourists' perceptions of risk, travel anxiety, and their effect on travel intentions, the results of this study are also complemented by suggestions and implications for stakeholders in the tourism industry in Indonesia who are expected to be treated to face these posts. -Covid 19 pandemic situations. Psychological factors such as anxiety are found mediated between tourists' perceptions of travel risks during the Covid 19 period and their intention to travel.</p> Frisye Angguni, Sari Lenggogeni ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1108 Mon, 17 May 2021 00:00:00 +0700 PETANI BUGIS ‘PASSOMPE’: KEHIDUPAN SOSIAL-EKONOMI ETNIS BUGIS DI MENDAHARA, KABUPATEN TANJUNG JABUNG TIMUR, JAMBI TAHUN 1960-2018 https://journal.stiemb.ac.id/index.php/mea/article/view/1148 <p>Artikel&nbsp;ini membahas tentang komoditas pertanian etnis Bugis di Provinsi Jambi, khusunya di Kecamatan Mendahara Kabupaten Tanjung Jabung Timur. Tujuan penelitian ini menjelaskan penyebaran etnis Bugis di Kabupaten Tanjung Jabung Timur, proses perubahan karakteristik etnis Bugis dari pedagang/pelayaran menjadi petani. Kemudian peralihan komoditas pertanian yang di lakukan oleh etnis Bugis di Kecamatan Mendahara dari tanaman kelapa ke kelapa sawit setelah itu ke tanaman&nbsp;kopi.&nbsp;Penelitian ini menggunakan metode penelitian sejarah, yaitu heuristik, kritik sumber, baik kritik eksteren maupun kritik interen.&nbsp;Dari penelitian ini sumber- sumber primer yang di gunakan yaitu berupa arsip, foto-foto dan wawancara dengan informan.&nbsp;Berdasarkan penelitian &nbsp;ini, dapat disimpulkan bahwa&nbsp;bahwa tidak semua etnis Bugis sebagai pelaut/pedagang, tetapi juga ada yang menjadi petani, seperti migran etnis Bugis (Passompe’) yang berada di Kecamatan Mendahara.&nbsp;Mereka membuka lahan gambut menjadi lahan pertanian.Selain itu mereka juga mengganti komoditas pertaniannya dari padi ke kelapa, lalu ke kelapa sawit dan yang terakhir ke tanaman kopi.</p> Yulia Resha Pertiwi, Zulqaiyyim Zulqaiyyim, Nopriyasman Nopriyasman ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1148 Mon, 17 May 2021 00:00:00 +0700 PENGARUH PENGGUNAAN INSTAGRAM TERHADAP MINAT AUDISI MOJANG JAJAKA KOTA BOGOR 2019 https://journal.stiemb.ac.id/index.php/mea/article/view/1149 <p>Instagram Usage is very influential in the development of digital age as it is today. One of the Tourism Ambassadors of Bogor City, Mojang Jajaka Bogor City also used Instagram to communicate with the public. One of them is Pasanggiri Mojang Jajaka Bogor City information for open audition registration. In this study, the researcher discusses “The Influence of Instagram Usage on Mojang Jajaka Bogor City Audition Interest in 2019” and the research is aimed to find out how much influential is Instagram to attract the interest of Mojang Jajaka Bogor City audition. The theory used in this research is Stimulus-Organism-Response concepts namely media effects, new media, computer mediated communication or CMC and the concept of interest. This research uses quantitative method by distributing questionnaires to 100 respondents. The result of this study indicates that the use of Instagram has a positive effect on interest in audition for Mojang Jajaka Bogor City in 2019 by 28,6%.</p> Sarah Fadrin, Rochmah Sri Lestari, Rino F. Boer ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1149 Tue, 18 May 2021 00:00:00 +0700 PENGARUH MODAL KERJA, CURRENT RATIO, AKTIVA TETAP DAN PENJUALAN TERHADAP LABA BERSIH PADA PERUSAHAAN SEKTOR PROPERTY, REAL ESTATE, DAN KONTRUKSI BANGUNAN DI BEI 2016-2018 https://journal.stiemb.ac.id/index.php/mea/article/view/1082 <p><em>The study was conducted to examine how the impact of working capital, current ratios, fixed assets, and sales on the net income of property, real estate and building construction companies on the IDX for the 2016-2018 period. The research sample was 59 companies. The coefficient of determination is 0.991, meaning that the net income variable which is able to explain the working capital, CR, fixed assets and sales variables is 99.1%, and other independent variables is 8.9%. The results of the discussion state that partially working capital, CR, and sales have a significant and significant effect, while fixed assets have a but insignificant effect on net income. And simultaneously working capital, CR, fixed assets, and sales have a significant impact on net income.</em></p> <p><strong><em>Keywords:</em></strong><em> Working Capital, Current Ratio, Fixed Assets, and Sales to Net Income</em></p> Nina Purnasari, Reka Br Sembiring, Yuniria Zega, Novita Sari Br Gurusinga ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1082 Thu, 20 May 2021 00:00:00 +0700 PEMODERASI OPINI AUDIT DALAM PENGARUH RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN https://journal.stiemb.ac.id/index.php/mea/article/view/1102 <p><em>The purpose of this study is to examine the moderation of audit opinion in the effect of liquidity, leverage, cash flow, profitability, and size of a company on the value of an infrastructure sector company listed on the stock exchange in 2014-2019. The population in this study were 75 infrastructure, utility and transportation companies listed on the stock exchange in 2014-2019. With purposive sampling, the research sample becomes 14 companies with the following criteria: companies listed on the stock exchange in the 2014-2019 period, infrastructure, transportation and utility companies that publish complete and audited financial statements every 2014 -2019, the recording of the financial statements of utility and transportation infrastructure companies in rupiah currency, the company's financial statements must be in a profit position in the 2014-2019 period. This research method used a quantitative approach and classical assumption test and multiple linear regression. The result is a partially positive effect of leverage, profitability, and the size of a company on the value of a company, while liabilities and cash flow have no effect on the value of a company. Simultaneously, liquidity, cash flow, leverage, profitability, and the size of a company have a positive effect on the value of a company. It was also found that the audit opinion had no additional effect on the effect of liabilities, leverage, cash flow, profitability, and firm size on the value of a company.</em></p> Namira Ufrida Rahmi, Darwin T, Chevina Chevina, Mellysa Mellysa, Jestyn Hermawan ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1102 Thu, 20 May 2021 00:00:00 +0700 PENGARUH PROFESIONALISME, EXPERIENCE, AKUNTABILITAS DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI WILAYAH KOTA MEDAN https://journal.stiemb.ac.id/index.php/mea/article/view/1100 <p>Laporan keuangan menyajikan bahan penilaian terhadap pertimbangan keputusan bagi pimpinan dari perusahaan. Kedudukan seorang auditor sangat berarti untuk keberlanjutan perusahaan. Riset ini bermaksud untuk memeriksa dan meneliti adakah pengaruh profesionalisme, <em>Experience </em>, Akuntabilitas, serta kompetensi Auditor terhadap Kualitas Audit. Riset disini memakai metode penelitian kuantitatif di dalamnya. Dengan populasinya merupakan beberapa auditor yang bekerja di Kantor Akuntan Publik (KAP) di Medan dengan sampelnya yang berjumlah 47 auditor. Metode sampel riset ini diambilnya memakai metode <em>Purposive Sampling. </em>Pengumpulan informasi yang dipakai pada riset ini yaitu memakai kuesioner. Kemudian analisis datanya mempergunakan sejumlah pengujian, meliputi analisis statistik deskriptif, Uji Normalitas, Uji Multikolinieritas, Uji Heterokedastisitas, dan Uji Realibilitas serta uji hipotesis memanfaatkan dorongan SPSS versi 23.</p> Deby Chatrine Pane, Chryseis Paula, Defi Apriliyani, Namira Ufrida ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1100 Fri, 21 May 2021 00:00:00 +0700 PENGARUH KOMPETENSI SDM TERHADAP KUALITAS LAPORAN KEUANGAN KOPERASI DENGAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERASI https://journal.stiemb.ac.id/index.php/mea/article/view/1097 <p><em>Cooperative financial reports as cooperative financial accountability reports are published at least 1 month before the annual membership meeting (RAT). In the presentation of financial statements, the provisions of SAK-ETAP must be considered, which are understandable, relevant, reliable, comparable, timely, substance outperforms form, sound judgment, completeness, balance of costs and benefits, and materiality. This study aims to determine the effect of HR competence on the quality of cooperative financial reports with information technology as a moderating variable. The sample in this study is the management of cooperatives in Wringinom District, Gresik Regency, East Java. The criteria are those who are directly related to the Cooperative Financial Report such as the Chairperson, Secretary and Treasurer. The test results show that HR competencies have a significant effect on the quality of cooperative financial reports and are supported by adequate information technology.</em></p> Fadhilla Fuad Rifany, Anik Yuliati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1097 Sat, 22 May 2021 00:00:00 +0700 PENGARUH CAPITAL ADEQUACY RATIO (CAR), NON PERFORMING LOAN (NPL), BIAYA OPERASIONAL DAN PENDAPATAN OPERASIONAL (BOPO), NET INTEREST MARGIN (NIM), DAN QUICK RATIO (QR) TERHADAP RETURN ON ASSET (ROA) PADA PERUSAHAAN PERBANKAN https://journal.stiemb.ac.id/index.php/mea/article/view/1112 <p>In this study, our goal is to know and analyze whether there will be a partial and simultaneous influence in the banking company from the Capital Adequacy Ratio (CAR), Net Performing Loan (NPL), Operational Costs and Operating Income (BOPO), Net Interest Margin (NIM). and Quick Ratio (QR) to Return On Asset (ROA). In this study, a quantitative approach was used and purposive sampling was used to take the sample. This study has a population of 43 companies, and the sample is 26 companies. CAR, NPL, BOPO, NIM and QR are called independent variables, while ROA is called the dependent variable. In this study using data collection techniques in the form of documentation. And using analysis such as, descriptive statistical test, Classical Assumption Test, Hypothesis Test and the coefficient of determination. In this study, using SPSS (Statistic Package for the Social Sciens) 20 for windows in the form of software to process data. And this study can prove the results of CAR, NPL, BOPO, NIM significantly and partially affect ROA. QR has no significant and partial effect on ROA. And CAR, NPL, BOPO, NIM and QR are significant and simultaneous which have an influence on ROA.</p> Sri Lasmaria Siregar, Junita Simanjuntak, Faridamai Ndruru, H. Adam Afiezan ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1112 Mon, 24 May 2021 00:00:00 +0700 PENGARUH PERTUMBUHAN PENJUALAN, LEVERAGE, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE https://journal.stiemb.ac.id/index.php/mea/article/view/1096 <p><em>This study aims to determine the effect of sales growth, leverage and profitability on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period. Leverage is proxied by Debt to Equity Ratio (DER), Profitability is proxied by Return on Equity (ROE) and Tax Avoidance which is proxied by Effective Tax Rate (ETR).</em></p> <p><em>This research is a causative research. The population in this study were 179 companies listed on the IDX. The sample selection used a purposive sampling technique and the research sample was obtained from 22 issuers' financial reports. The data in this study are secondary data obtained from the Indonesia Stock Exchange (BEI) and the official website of the company concerned. The data analysis used was descriptive analysis followed by the requirements test including normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The statistical method used to analyze the data uses multiple linear regression analysis.</em></p> <p><em>The results showed that sales growth and leverage do not have a significant effect on tax avoidance. Meanwhile, profitability has a significant positive effect on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords</em></strong><em>: Sales growth; leverage; profitability; tax avoidance.</em></p> <p><em>&nbsp;</em></p> Rahmawati Hanny Yustrianthe, Ida Yeni Fatniasih ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1096 Mon, 24 May 2021 00:00:00 +0700 PENGARUH RASIO AKTIVITAS, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP RETURN SAHAM PADA PERUSAHAAN SUB SEKTOR PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2018 https://journal.stiemb.ac.id/index.php/mea/article/view/874 <p>Tujuan penelitian ini untuk melihat pengaruh Rasio Aktivitas, Ukuran Perusahaan dan<em>Leverage </em>terhadap <em>Return </em>SahamPada perusahaan sub sektor <em>Property and Real Estate </em>yang terdaftar di Bursa Efek Indonesia 2015-2018.Populasi penelitian ini adalah 71 perusahaan sub sektor<em>Property and Real Estate</em>dan hanya 29 perusahaan yang memnenuhi kriteria dengan teknik <em>Purposive Sampling</em>.Penelitian ini menggunakan data sekunder dengan uji asumsi klasik dan analisis regresi berganda. Hasil penelitian menunjukkan bahwa Pada Uji T&nbsp; Rasio Aktivitas, Ukuran Perusahaan dan <em>Leverage</em>secara parsial tidak berpengaruh dan signifikan terhadap terhadap<em>Return </em>Saham. Rasio Aktivitas, Ukuran Perusahaan dan <em>Leverage </em>secara simultan berpengaruh dan signifikan terhadap <em>Return </em>Saham. Nilai uji Koefisien Determinasi (R<sup>2</sup>) sebesar 0,124 atau (12,4%) Hal ini menunjukkan bahwa prosentase sumbangan pengaruh Rasio Aktivitas, Ukuran Perusahaan dan <em>Leverage </em>terhadap variabel<em>Return </em>Saham sebesar 12,4%. Sedangkan sisanya sebesar 87,6% dipengaruhi oleh variabel lain yang tidak dimasukkan dalam model penelitian ini.</p> Desy Natalia Siagian, Nurmita Pasaribu, Norantina Haro Munthe, Jamaluddin Jamaluddin ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/874 Wed, 26 May 2021 00:00:00 +0700 PENGARUH PARTISIPASI MASYARAKAT TERHADAP EFEKTIVITAS PENGELOLAAN DANA DESA DENGAN AKUNTABILITAS PENGELOLAAN DANA DESA SEBAGAI VARIABEL INTERVENING https://journal.stiemb.ac.id/index.php/mea/article/view/1105 <p><em>This research has goal to examine and verify impact of the participation in community and accountability management of village fund on the effectiveness management of the villages fund at villages of Kanor sub-district, Bojonegoro district. The population in this study are village governments at Kanor sub-district and village governance. This study used purposive sampling as the technique sampling and the sample was selected with certain considerations in order to make the data obtained more representative. Data collection has been carried out by distributing questionnaires to respondents.from this study the writer getting results that participation in community and accountability in managing village funds have a significant impact on the effectiveness management of village fund. This is showing that the higher of participation in community and accountability in the management of village funds, the better the effectiveness in managing village funds at Kanor sub-district, Bojonegoro district.</em></p> Intan Permatasari, Endah Susilowati, Oryza Tannar ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1105 Fri, 28 May 2021 00:00:00 +0700 PENGARUH CURRENT RATIO, CASH TURNOVER, TOTAL ASSETS TURNOVER DAN DEBT TO EQUITY RATIO TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 https://journal.stiemb.ac.id/index.php/mea/article/view/1064 <p><em>The results of this study intend to examine the effect of Current Ratio, Cash Turnover, Total assets Turnover and Debt to Equity Ratio on Profitability in Manufacturing Companies Listed on the Indonesia Stock Exchange 2017-2019 Period. In this study, researchers used Return On Assets (ROA) to calculate the results of Profitability. This study uses a population of manufacturing companies. The use of Purposive Sampling was carried out to determine the sample data from this study with a total sample of 58 companies.</em> <em>This research applies multiple regression data analysis method. The development of research proves that the Profitability variable can be explained by the variables Current Ratio, Cash Turnover, Total Assets Turnover and Debt to Equity Ratio of 38%. The result of this research shows that the Current Ratio partially has no positive and insignificant impact on Profitability (Return On Assets). Partial Cash Turnover has a negative and insignificant impact on Profitability (Return On Assets). Total Assets Turnover partially has a positive and significant impact on Profitability (Return On assets). Debt to Equity Ratio partially does not have a negative and significant impact on Profitability (Return On Assets). Meanwhile, the simultaneous CR, CTR, TATO and DER tests have a positive and significant impact on Profitability (Return On Assets). </em></p> Tina Novianti Sitanggang, Rolin Vina Rosalina Sinaga, Suryati Larosa ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1064 Wed, 02 Jun 2021 00:00:00 +0700 ANALISIS MOTIVASI BELAJAR DAN KEMANDIRIAN BELAJAR MAHASISWA FAKULTAS TEKNIK UNIVERSITAS SINGAPERBANGSA KARAWANG SELAMA PEMBELAJARAN DARING https://journal.stiemb.ac.id/index.php/mea/article/view/841 <p><em>At the college level, students are the ones who, for the sake of their future studies, are pursuing the path of education with expectation of success. Since the high value obtained is one measuring student performance, the average value called Index Point Average (GPA) is measured. Several factors influencing the GPA student's contribution to the achievement, one</em> <em>learning</em><em> motivation. Gaya learns to be one of the variables that can influence students cumulatively in GPA. The learning style of teaching aids was also a trivial consideration in this situation. The fundamental concepts of education at the Open University (UT) require learners to study through the distance learning method, learning tasks independently. The students, learning independence, need such activity. Independent learning is the preparation of people who, with or without the support of others in terms of learning goals, learning strategies, and assessment of learning outcomes, are ready and able to learn on their own initiative. </em></p> Nida Indria Putri, Risma Fitriani ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/841 Thu, 03 Jun 2021 00:00:00 +0700 PENGARUH FRAUD DIOMAND TERHADAP FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN SUB SEKTOR INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA https://journal.stiemb.ac.id/index.php/mea/article/view/1217 <p>Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh <em>Fraud Diamond terhadap Fraudulend financial statement</em>&nbsp;pada perusahaan Sub Sektor Industri Makan dan Minuman yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Jenis penelitian ini adalah kuantitatif asosiatif dan metode analisis yang digunakan dalam penelitian ini menggunakan regresi data panel. Penentuan sampel dengan teknik <em>purposive sampling</em>, diperoleh sampel sebanyak 12 perusahaan dengan 60 data observasi. Teknik analisis dan pengujian hipotesis dilakukan dengan analisis regresi data panel melalui <em>Eviews-9</em>. Hasil analisis penelitian ini adalah secara simultan elemen fraud diomand berpengaruh terhadap fraudulend financial statement. Sedangkan secara parsial menunjukan bahwa variable financial stability, financial target, <em>Change in Auditor, Change of Directors </em>berpengaruh positif dan signifikan terhadap fraudulend financial statement. Sementara variabel nature of industry dan <em>External Pressure</em>&nbsp;tidak berpengaruh terhadap fraudulend financial statement.</p> Sofyan Helmi Purba ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1217 Fri, 04 Jun 2021 00:00:00 +0700 ONLINE DISPUTE RESOLUTION (ODR) SEBAGAI ALTERNATIF PENYELESAIAN SENGKETA E-COMMERCE DI INDONESIA https://journal.stiemb.ac.id/index.php/mea/article/view/1218 <p><em>Internet tidak hanya terbatas untuk digunakan sebagai media informasi yang bisa di akses masuk ke dalam media sosial, tetapi juga dapat digunakan yang benilai untuk melakukan transaksi perdagangan yang telah di perkenalkan di Indonesia yaitu yang dikenal dengan e-commerce. Hal ini memungkinkan terjadi sengketa di dalam melakukan transaksi e-commerce, biasanya terjadi dalama satu hubungan konvensional. Kemudian apabila semakin luas dan banyak kegiatan dalam perdangangan serta transaksi e-commerce maka akan banyak sengketa tentang e-commerce yang harus diselesaikan. Namun dengan menggunakan media online sengketa yang ada dapat disesaikan secara baik. Apabila penggunaan teknologi komunikasi dan informasi digabungkan dengan Alternative Dispute Resolution (ADR) maka hasilnya adalah Online Dispute Resolurion (ADR). Dalam penelitian ini akan mencoba untuk membahas tentang bagaimana penyelesaian bisnis melalui Online Dispute Resosulion yang diterapkan di Indonesia. Sekaligus memberikan pemahaman tentang ODR dan hukum yang akan digunakan sebagai penengah dalam mengatasi konflik yang terjadi di lingkungan masyarakat dengan media internet yang diharapkan mampur memberikan penyelesaian konflik secara baik. Penelitian ini bersifat deskriptif analitis. Diharapkan melalui penelitian ini bisa dijadikan sebagai jalan baru dalam memberikan fasilitas kepada masyarakat Indonesia bagi mereka yang ingin mencari kepastian hukum dan menyelesaikan sengketa menggun</em><em>a</em><em>kan ODR. </em></p> Mutiara Nurpadila, Devis Siti Hamzah Marpaung ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1218 Sat, 05 Jun 2021 00:00:00 +0700 Pengaruh Ukuran Perusahaan, Solvabilitas, Profitabilitas, Opini Audit Dan Umur Perusahaan Terhadap Audit Delay Pada Perusahaan Customer Goods https://journal.stiemb.ac.id/index.php/mea/article/view/1072 <p>Pengauditan yang di lakukan oleh auditor&nbsp; dapat menyebabkan keterlambatan penyajian laporan audit yang lebih sering di kenal dengan nama <em>audit delay</em>. <em>Audit delay </em>sendiri bisa terjadi karena beberapa hal, yaitu ukuran perusahaan, solvabilitas, profitabilitas, opini audit dan umur perusahaan. Penelitian ini adalah penelitian dengan pendekatan deskriptif kuantitatif.Sampel diambil sebanyak 11 perusahaan industry sektor <em>consumer goods </em>dengan 44 data laporan keuangan. Teknik pengumpulan data menggunakan dokumentasi dan model penelitian yang digunakan adalah regresi linear berganda. Hasil penelitian dengan pengujian hipotesis secara simultan menunjukkan bahwa ukuran perusahaan, solvabilitas, profitabilitas, opini audit dan umur perusahaan berpengaruh signifikan terhadap <em>audit delay </em>pada perusahaan industry sektor consumer goods yang terdapat di Bursa Efek Indonesia (BEI). Pengujian hipotesis secara parsial menunjukkan bahwa ukuran perusahaan, solvabilitas, profitabilitas dan umur perusahaan tidak berpengaruh secara signifikan terhadap audit delay sedangkan opini audit berpengaruh positif dan signifikan terhadap audit delay pada perusahaan industry sektor consumer goods yang terdapat di Bursa Efek Indonesia (BEI). Nilai koefisien determinasi hipotesis adalah 0,404 yang berarti 40,4% Audit delay&nbsp; dijelaskan oleh ukuran perusahaan, solvabilitas, profitabilitas, opini audit, umur perusahaan secara bersama-sama. Sisanya sebesar&nbsp; 59,6% dijelaskan oleh variabel-variabel lain yang tidak diteliti dalam penelitian ini.</p> Arie Pratania Putri, Linda Wati, Jenefer Chriestien, Christina Wijaya ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1072 Sun, 06 Jun 2021 00:00:00 +0700 PENGARUH CURRENT RATIO, INTENSITAS MODAL DAN NET PROFIT MARGIN TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 - 2019 https://journal.stiemb.ac.id/index.php/mea/article/view/1090 <p>Penelitian ini bertujuan untuk menguji apakah ada pengaruh <em>Current Ratio</em> (CR), Intensitas Modal (IM) dan <em>Net Profit Margin</em> (NPM) terhadap Nilai Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017 – 2019. Penelitian ini memakai sampel sebanyak 66 perusahaan manufaktur yang terdaftar di Bursa efek Indonesia periode 2017 – 2019. Penelitian ini adalah penelitian kuantitatif. Data yang digunakan adalah data sekunder yang diperoleh melalui situs <a href="http://www.co.id">www.co.id</a>. Metode&nbsp; pengambilan sampel pada penelitian ini menggunakan <em>Purpose Sampling</em> dan menggunakan Metode teknik regresi linear berganda yang dibantu dengan SPSS 23 .</p> <p>Hasil penelitian ini menunjukkan bahwa variabel <em>Current Ratio</em> secara parsial berpengaruh negatif dan tidak Signifikan terhadap Nilai Perusahaan. Variabel Intensitas Modal tidak berpengaruh dan tidak signifikan terhadap nilai perusahaan. Variabel <em>Net Profit Margin</em> secara parsial berpengaruh negatif dan signifikan terhadap nilai perusahaan. Sedangkan secara simultan variabel <em>Current Ratio</em>, Intensitas modal dan <em>Net Profit Margin</em>signifikan terhadap nilai perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017 – 2019. Koefisien Determinasi yang dihasilkan dalam penelitian ini adalah sebesar 0,028 atau 2,8% variabel <em>Current Ratio</em>, intensitas Modal dan <em>Net profit Margin</em> yang mempengaruhi variabel Nilai Perusahaan , sedangkan sisanya 97,2% dipengaruhi oleh variabel lain.</p> Maulida Intan Supia, Sintia Aprilia, Nurhayati Sembiring, Lia Morena Br Karo Sekali, Deasy Arisandy Aruan ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1090 Mon, 07 Jun 2021 00:00:00 +0700 PENGARUH STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN, RASIO LIKUIDITAS DAN PERTUMBUHAN PENJUALAN TERHADAP RASIO PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2017-2019 https://journal.stiemb.ac.id/index.php/mea/article/view/1095 <p>Penelitian ini bertujuan untuk melihat dampak strukturmodal, pertumbuhan perusahaan, rasio likuiditas dan pertumbuhan penjualan dalam rasio profitabilitas pada perusahaan manufaktur yang terdaftar di BEI. Sampel penelitian 72 perusahaan yang terdaftar di BEI masa 2017-2019. Variabel independent adalah struktur modal, pertumbuhan perusahaan, rasio likuiditas dan pertumbuhan penjualan. Namun variabel terikatnya adalah rasio profitabilitas. Cara pemilihan sampel ini menggunkan <em>purposive sampling.</em> Menganalisa&nbsp; data degan regresi linier berganda, dengan jumlah signifikan 0,000 hasil penelitian membuktikan bahwa struktur modal secara parsial berpengaruh terhadap profitabilitas. Pertumbuhan perusahaan secara parsial berpengaruh dalam profitabilitas dengaan jumlah signifikan 0,008. Rasio likuiditas secara parsial tidak berpengaruh dalam profitabilitas dengan jumlah signifikan 0,982. Pertumbuhan penjualan secara parsiial tidak berpengaruh dalam profitabiitas dengan jumlah signifikan 0,491.</p> <p>&nbsp;</p> Dina Lorensia Br. Hutabarat, Nina Purnasari, Sofandia Panjaitan, Widya Simbolon ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1095 Tue, 08 Jun 2021 00:00:00 +0700 PENGARUH ARUS KAS OPERASI, LABA AKUNTANSI, TOTAL ASSET TURN OVER SERTA CURRENT RATIO TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 https://journal.stiemb.ac.id/index.php/mea/article/view/1147 <h1>&nbsp;</h1> Tina Novianti Sitanggang, Efri Debby Ekinola Br Sinukaban, Raymon Efenly Marpaung ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1147 Wed, 09 Jun 2021 00:00:00 +0700 PENGARUH PEMBELAJARAN DARING TERHADAP HASIL BELAJAR PADA MASA PANDEMI COVID-19 https://journal.stiemb.ac.id/index.php/mea/article/view/1236 <p><em>Pembelajaran daring merupakan solusi pembelajaran ketika masa pandemi covid-19. Tanpa terkecuali SMK Ketintang Surabaya yang juga menggunakan sistem pembelajaran daring dengan memanfaatkan sarana online, seperti google meet,&nbsp;</em>whatsapp group, zoom, edu learning<em>, dan media aplikasi lain. Penelitian ini bertujuan untuk menganalisis dampak pembelajaran daring bagi hasil belajar murid di saat pandemi covid 19 di kelas X jurusan Otomatisasi dan Tata Kelola Perkantoran SMK Ketintang Surabaya, </em><em>Riset ini memakai penelitian kuantitatif. Penelitian kuantitatif ini bersifat deskriptif memakai analisis data primer </em><em>dengan menyebarkan angket melalui&nbsp;</em>google form<em>&nbsp;secara online dan analisis data sekunder dengan pengambilan data dokumentasi yaitu nilai UAS. Riset ini memakai sampel yang diambil secara acak siswa kelas X OTKP sebanyak 64 siswa. Teknik analisis data, antara lain 1. Analisis butir soal yang meliputi uji validitas dan reliabilitas; 2. Analisis hasil belajar murid yang meliputi uji normalitas, uji linieritas, uji heteroskedastisitas, uji t (hipotesis). Hasil riset menunjukan jika hasil hasil uji t mendapat t-hitung sejumlah </em><em>8.396 dengan sig 0,000 maka nilai t-tabel dengan taraf kepercayaan 95% (α=0,05) adalah 1.997. hingga H0 ditolak dan H1 diterima dan dinyatakan adanya dampak pembelajaran daring bagi hasil belajar murid pada mata pelajaran teknologi perkantoran di SMK Ketintang Surabaya.</em></p> Nilam Puspa Sa’diyah, Brillian Rosy ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1236 Thu, 10 Jun 2021 00:00:00 +0700 PENGARUH PELATIHAN KERJA, DISIPLIN KERJA DAN MOTIVASI TERHADAP KINERJA KARYAWAN PADA PT. SABAS INDONESIA https://journal.stiemb.ac.id/index.php/mea/article/view/1151 <p><em>This research was conducted at PT. Sabas Indonesia which is engaged in the animal feed industry with Poultry &amp; Fishery Animal Feed products. There is a decrease in employee performance within the company which can be seen from not achieving company targets every month. This is the result of not being able to attend the training provided by the company so that many mistakes are made to their work. This study aims to analyze the effect of job training, work discipline, motivation on employee performance at PT. Sabas Indonesia. In this study, a population of 345 people, 30 people were used as validity and reliability tests and a sample of 185, in taking the number of samples using the Slovin formula. The method in this research uses a quantitative research approach with quantitative descriptive research type. In this study, data collection was carried out by interview, questionnaire, and documentation study. With multiple linear regression analysis model. Based on the results of research on the simultaneous hypothesis test (Test F) shows that the variables of job training, work discipline, motivation have a positive and significant effect on the performance of employees of PT Sabas Indonesia. While the results of the coefficient of determination are 24.7% and the remaining 75.3% are other independent variables not examined by this study.</em></p> Ignes Julied Mery Chrismes Siregar, Ling Meri, Zefrin Sitinjak, Cut Fitri Rostina ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1151 Fri, 11 Jun 2021 00:00:00 +0700 FAKTOR–FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN TRADE, SERVICE AND INVESMENT https://journal.stiemb.ac.id/index.php/mea/article/view/1155 <p>Pengkajian ini bermaksud untuk menganalisis dan juga menilai pengaruh dari profitabilitas(NPM), ukuran perusahaan(firm size), leverage(DER) dan likuiditas(CR) kepada kebijakan dividen terhadap badan usaha bagian perdagangan, jasa, dan investasi yang tercatat di BEI kurun waktu 2017-2019. Jenis pengkajian ini yaitu metode pendekatan kuantitif yang memakai data sekunder. Populasi penelitian ini sebanyak 130 perusahaan dan yang memenuhi kriteria berjumlah 40 perusahaan dengan teknik pengambilan sampel purpose sampling. Hasil penelitian ini menunjukkan secara persial Profitabilitas berpengaruh positif dan signifikan sedangkan Ukuran Perusahaan, Leverage, dan Likuiditas tidak signifikan kepada kebijakan dividen. Hasil penelitian juga menunjukkan bahwa adjusted R2 sebesar 6,2% kepada kebijakan dividen dan selebihnya yaitu 93,8% yang berarti dipengaruhi oleh variabel lainnya.</p> Indah Lidang Pratiwi Siahaan, Ervina Br Sitepu, Arie Pratania Putri ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1155 Fri, 11 Jun 2021 00:00:00 +0700 INTERVENING AUDIT DELAY DALAM UKURAN DAN KOMPLEKSITAS PERUSAHAAN SERTA FINANCIAL DISTRESS PADA AUDITOR SWITCHING https://journal.stiemb.ac.id/index.php/mea/article/view/1164 <p><em>The study intension is to search for the impact of size and complexity of a company and also financial distress on the&nbsp; auditor switching with audit delay as the intervening variable. The study use secondary data such as the yearly report financial statement from all infrastructure, utility, and transportation company that listed on the stock exchange website. This study use 75 company as the population. The effect of purposive sampling authors got 29 company that available because of the criteria that authors set. Logistic regression is the method authors use in analyzing the data and authors also use the path analysis on this study. Result of the test is company size does bring an impact to audit delay and auditor switching. On the other side Complexity and financial distress doesn’t bring any positive effect to audit delay or auditor switching. Authors find that audit delay as an intervening give an positive effect on auditor switching. The size of a company does indirectly gives an effect to the auditor switching from the intervention of audit delay. However the authors also fine that there is an direct effect comes from the complexity of a company and financial distress to the auditor switching from thr intervention of audit delay.</em></p> Wilsa Road Betterment Sitepu, Andranic Marlie, Jessica Tantri ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1164 Fri, 11 Jun 2021 00:00:00 +0700 ANALISIS KASUS PT. TIGA PILAR SEJAHTERA FOOD.TBK DENGAN SHENANIGANS KEUANGAN https://journal.stiemb.ac.id/index.php/mea/article/view/1173 <p>Penelitian ini bertujuan untuk meneliti salah satu kasus <em>shenanigans</em> keuangan yang terjadi di Indonesia yaitu PT. Tiga Pilar Sejahtera &nbsp;Food, Tbk. Metode yang dilakukan bersifat kualitatif, dimana penelitian ini menggunakan jenis penelitian yang menghasilkan data dan/atau hasil secara deskriptif yang dimana berupa kata-kata secara tertulis atau berbentuk lisan dari yang diamatinya. Hasil dari penelitian menunjukkan bahwa PT. Tiga Pilar Sejahtera Food, Tbk melanggar teknik <em>shenanigans</em> keuangan yang ke 2.</p> <p><em>&nbsp;</em></p> <p><strong>&nbsp;</strong></p> Natalis Christian, Jullystella . ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1173 Fri, 11 Jun 2021 00:00:00 +0700 PENGARUH INFLASI, RETURN ON ASSETS (ROA), DEBT TO EQUITY RATIO (DER) TERHADAP RETURN SAHAM PADA SEKTOR INDUSTRI BARANG KONSUMSI (CONSUMER GOODS) YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015-2019 https://journal.stiemb.ac.id/index.php/mea/article/view/1091 <p>The purpose of this study is to prove and analyze the effect of inflation, return on assets (ROA), Debt to Equity Ratio (DER) on stock returns in the consumer goods industry listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The population in this study amounted to 52 companies. The research sample was 115 research samples. The research approach used is quantitative research. This research is cause and effect or causality. In this study, the data analysis technique used multiple linear analysis techniques. Based on the results of this study, inflation partially has a negative and significant effect on Stock Returns, Return on Assets&nbsp; (ROA) has a positive and significant effect on Stock Returns, Debt to&nbsp; Equity&nbsp; Ratio&nbsp; (DER) has a positive and significant effect on stock returns. Simultaneously, Inflation, Return On Assets&nbsp; (ROA), Debt to Equity Ratio&nbsp; (DER) have a positive and significant effect with the adjusted R square&nbsp; (R<sup>2</sup>)&nbsp; value of the coefficient of determination of 0,175 or equal to 17, 5% .</p> Sri Utami, Rosnani Libryani Sinaga, Fauzah Namira, Fuji Astuty ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1091 Fri, 11 Jun 2021 00:00:00 +0700 PENGARUH SALES GROWTH, FIRM SIZE, TOTAL ASSET TURNOVER, NET PROFIT MARGIN, DAN DEBT TO EQUITY RATIO TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA https://journal.stiemb.ac.id/index.php/mea/article/view/1137 <p><em>The purpose of this observation is to determine the impact of sales growth, firm size, net profit margin, total asset turnover, and debt to equity ratio on the dividend payout ratio in property and real estate companies listed on the Indonesian Stock Exchange. Data information is obtained from financial reports listed on the IDX. The sampling method used was purposive sampling. The tests used include the classical assumption test, which is divided into normality test,</em> <em>multicollinearity test, autocorrelation test, and heteroscedasticity test. The adjusted R square value of 0.339 means that 33.9% is influenced by the dividend payout ratio and the remaining 66.1% is influenced by other variables. The output obtained from this test are: (1) Sales growth, firm size, net profit margin, The debt to equity ratio of these four variables has no impact on the dividend payot ratio. (2) total asset turnover has an effect on the dividend payout ratio. And the results of all sales growth variables, firm size, total asset turnover, net profit margin, debt to equity ratio have a simultaneous effect on the dividend payout ratio.</em></p> <p>&nbsp;</p> Mesrawati Mesrawati, Winda Mariati Sirait, Rospita Sari Br Surbakti, Dominikus Waruwu, Yela Yuliana ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1137 Sat, 12 Jun 2021 00:00:00 +0700 PENGARUH KOMPETENSI AUDITOR, INDEPENDENSI AUDITOR, PENGALAMAN AUDITOR DAN PROFESIONALISME TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI WILAYAH KOTA MEDAN https://journal.stiemb.ac.id/index.php/mea/article/view/1122 <p>Kualitas audit memiliki peran yang amat krusial,dimana semakin tinggi atau&nbsp; baik kualitas audit diterapkan maka semakin bagus pula dalam menghasilkan laporan keuangan yang tepat dan benar yang juga bias dijadikan sebagai suatu dasar dalam mengambil keputusan untuk para pengguna laporan keuagan itu sendiri. Sasaran terutama dilakukanya penelitian tersebut ialah untuk mengidentifikasi bagaimana efek&nbsp; dari Kompetensi Auditor, Independensi Auditor, Pengalaman Auditor dan juga Profesionalisme dalam memengaruhi Kualitas Audit. Penelitian ini dilakukan di beberapa kantor Akluntan Publik (KAP) yang ada terdaftar di Institut Akuntan Publik Indonesia (IAPI) yang ada di daerah kota Medan dengan adanya 70 orang auditor yang ditetapkansebagaisampel. Analisis data yang dilakukan dengan metode Regresi linear ganda dan juga uji hipotesa dengan memakai uji T dan juga uji F. Data yang dipergunakan ialah data primer dan didapati melalui penyebaran kuisioner. Kesimpulan dan penelitian menunjukkan bahwa: 1) Kompetensi Auditor dapat dikatakan memberikan pengaruh kepada Kualitas Audit: 2) Independensi Auditor berpengaruh pada Kualitas Audit; 3) Pengalaman Auditor berpengaruh pada Kualitas Audit; 4) Profesionalisme tidak berpengaruh pada kualitas audit; 5) Kompetensi Auditor, Independensi Auditor, Pengalaman Auditor dan juga Profesionalisme berpengaruh pada kualitas audit.</p> Sulastri Sihombing, Mega Oktaviani Simanjuntak, Rifka Sinaga, Bayu Wulandari ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1122 Sat, 12 Jun 2021 00:00:00 +0700 PENGARUH KOMUNIKASI, MOTIVASI DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PTPN III KEBUN RAMBUTAN https://journal.stiemb.ac.id/index.php/mea/article/view/1174 <p>The purpose of this study is to examine and analyze the effect of communication, motivation and work environment on the performance &nbsp;of &nbsp;PTPN &nbsp;III Kebun Rambutan employees. The population in this study amounted to 386 employees and the sample in this study amounted to 196 employees. The research method uses multiple linear regression analysis techniques. Testing the hypothesis on communication partially obtained the value of t count &gt; t table or 3.899 &gt; 1.972 and significant obtained 0.000 &lt; 0.05, which can be explained that communication has a positive and significant effect on employee performance. on motivation partially obtained the value of tcount&gt; t table or 7.313&gt; 1.972 and significant obtained 0.000 &lt;0.05, which can be explained that motivation has a positive and significant effect on employee performance. And in the work environment partially obtained the value of t arithmetic &gt; t table or 6.439 &gt; 1.972 and significant obtained 0.000 &lt; 0.05, which can be explained that the work environment has a positive &nbsp;and &nbsp;significant effect on employee &nbsp;performance. And simultaneously on the variables of communication, motivation and work environment, Fcount (71.922) &gt; F table (2.42) and significance &nbsp;probability 0.000 &lt;0.05 which can be explained that communication, motivation and work environment have a significant influence on employee performance. .</p> Zinni Zinni, Desma Rianti Siregar, Demak Claudia Yosephine Simanjuntak ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1174 Tue, 15 Jun 2021 00:00:00 +0700 PROFIL MAHASISWA SEBAGAI KONSUMEN: PERSPEKTIF MAHASISWA MEMAHAMI MATERI DAN TUGAS KULIAH https://journal.stiemb.ac.id/index.php/mea/article/view/1167 <p><em>Currently, students at Telkom University are competing to make startups in the technology field. Homelab is a startup in Telkom University that will start releasing online services and a question-and-answer application about students’ college assignments. Currently, Homelab is targeting students in business majors to be their initial target customers. This research will identify university students who need and want to get answers to their coursework—identifying this customer profile by defining customer jobs, pains, and gains. The method used in this research is a qualitative descriptive approach, and the data collection method uses a semi-structural interview technique of university students using purposive sampling. The result of this research is the consumer profile of Homelab, namely students who find it challenging to complete college assignments, students who frequently search for answers on the internet, and those who are willing to pay for a paid online site. The things they avoid are getting unsatisfactory grades or even repeating courses and complex access to online sites. What they want is that they need a website that can help complete coursework, online sites that have references to answer to coursework, an online website that provides complete answers at an affordable price. Student behavior in completing lectures can be used as a guide for the development of related applications that are more accurate and comprehensive.</em></p> Euis Laelatus Shofiyah, Kristina Sisilia ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1167 Tue, 15 Jun 2021 00:00:00 +0700 ANALYSIS OF ORGANIZATIONAL COMMITMENT AND EMPLOYEE PERFORMANCE PT. HWA SEUNG https://journal.stiemb.ac.id/index.php/mea/article/view/1144 <p><em>As an effort to achieve a high organizational performance, the main thing that must be owned is quality human resources. To obtain this, employees must have the ability and skills to support the completion of work ranging from intrinsic motivation to empowerment programs and the availability of a good work environment. So this research aims to analyze the organizational commitment and performance of the employees of PT. Hwa Seung Jepara. This study uses quantitative methods with the population are employees of PT. Hwa Seung. The sampling technique in this research was carried out by proportional random sampling technique. The type of data in this research is primary data obtained directly from respondents. The data collection method used was a field survey in the form of distributing and filling out individual questionnaires. The analytical tool used in this research is path analysis. The results of this research include empowerment, work environment, and intrinsic motivation which have a positive significant effect on organizational commitment and employee performance. Organizational commitment variables are able to mediate the relationship between the influence of empowerment, work environment, and intrinsic motivation on employee performance.</em></p> Febrianur Ibnu Fitroh Sukono Putra, Kusni Ingsih, Robby Maulana Saputra ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1144 Wed, 16 Jun 2021 00:00:00 +0700 PENGARUH PENERAPAN MARKETING SYARIAH, WOM DAN GAYA KEPEMIMPINAN KARISMATIK TERHADAP CITRA LEMBAGA YAYASAN PONDOK PESANTREN AL-KAHFI BANGKALAN MADURA https://journal.stiemb.ac.id/index.php/mea/article/view/1168 <p><em>The purpose of this research is none other than to find out that the implementation of sharia marketing affects the image of the al-Kahfi Islamic boarding school foundation, then to find out that the Word of Mouth (WOM) affects the image of the al-Kahfi Islamic boarding school foundation, furthermore to determine the charismatic leadership style affects the image. Al-Kahfi Islamic Boarding School Foundation, Bangkalan Madura. by using quantitative research methods and data analysis using saturated sampling techniques with a population and a sample of 54 respondents. The research instrument used a questionnaire and this research was carried out at the Al-Kahfi Islamic Boarding School Foundation, Madura. The research results obtained through multiple linear regression analysis with partial t test and simultaneous F test, which has a significant value of 0.000 in the Islamic marketing variable and the WOM variable has a significance value of 0.002 then the charismatic leadership style variable has a value of 0.000 and finally the significance value the institutional image variable has a value of 0.000 with an F value of 45,952. this is in accordance with the hypothesis or provisional conjecture put forward by the researcher.</em></p> Sutama Wisnu Dyatmika, Widhayani Puri Setioningtyas, Mahrus Mahrus ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1168 Wed, 16 Jun 2021 00:00:00 +0700 PENGARUH MOTIVASI, REWARD, DAN PUNISHMENT TERHADAP KINERJA KARYAWAN PADA CV. NUSANTARA ENTERPRISE https://journal.stiemb.ac.id/index.php/mea/article/view/1161 <p>Penelitian ini memiliki tujuan agar diketahui lebih lanjut perihal: Motivasi, Reward serta Punishment pada performa pekerja CV. Nusantara Enterprise Medan dengan serentak ataupun parsial. Pelaksanaan penelitian ini disertai bantuan SPSS 25 memakai uji regresi linier berganda. Bisa terlihat secara jelas jumlah data yang digunakan yaitu sebanyak populasi 50 orang karyawan CV. Nusantara Enterprise Medan. Hasilnya variabel motivasi berdampak positif serta signifikan pada performa pekerja. &nbsp;Variabel yang dimiliki reward juga berdampak positif serta signifikan pada performa kerja. Punishment juga berdampak positif serta signifikan pada performa pekerja. Hasil koefisien determinasi menunjukan bahwa 62.6% variasi tabel kinerja karyawan (Y), sementara yang 37.4% adalah dari variabel bebas lain.</p> Herlina Novita, Debby Aulia Irsan, Medelin Sarah Natasia Tp Bolon, Yunita Marbun ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1161 Wed, 16 Jun 2021 00:00:00 +0700 PENGARUH WOM DAN SMME TERHADAP WTP FITUR TAMBAHAN PADA APLIKASI MOBILE GAME FREEMIUM DENGAN MEDIASI CBI https://journal.stiemb.ac.id/index.php/mea/article/view/1162 <p><em>The willingness of customers to pay for additional features of the mobile freemium games is an interesting benchmark to research. The purpose of this study is to investigate the influence of social media activities, such as e-WOM (electronic Word of Mouth) and or Social Media Marketing Effort (SMME) on Willingness To Pay (WTP), with special consideration of the role Consumer Brand Identification. It was found that SMME was not able to influence consumers in Indonesia to feel close to the brand, this happened because customers used the game's social media only to find one-way information and tutorials, and they preferred to interact directly with other gamers through the features in the game (e.g chat), and the customer prioritizes the entertainment and fun elements created from the interaction between these gamers. Further interviews with respondents also found that e-WOM is able to create deeper relationships for customers with the brand of the game they are playing, because customers often tell other gamers good things about the game when they interact each other, and they become endorser for the game which make they consistently connected with the brand.&nbsp; The analytical method&nbsp; used in this research is </em><em>Particle Least Square Structural Equation Model (PLS SEM)</em></p> Primidya Kartika Miranda Soesilo, Riswoyo Ponco Prayogo, Vanny Vanessa Talumewo, Wiseno Adi Purnomo ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1162 Wed, 16 Jun 2021 00:00:00 +0700 PENGARUH KOMITE AUDIT, RESIKO PERUSAHAAN, UKURAN PERUSAHAAN, GOOD CORPORATE GOVERNANCE DAN BEBAN PAJAK TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PROPERTY, REAL ESTATE AND BUILDING CONSTRUCTION YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2019 https://journal.stiemb.ac.id/index.php/mea/article/view/1183 <p><em>Purpose of this study was to examine the effect of the audit committee, company risk, company size, good corporate governance, and tax burden on tax avoidance in the property, real estate, and construction sectors listed on the stock exchange from 2016 to 2019. The object of this study of 65 companies property, real estate and construction are listed on the Stock Exchange from 2016 to 2019. Through purposive sampling, sample into 13 companies with standar as follows: companies listed on the Stock Exchange from 2016 to 2019 period, The company's 2016-2019 financial statements must be profitable, and the 2016-2019 financial statements must have deferred tax expense. The research method used is quantitative method, classical hypothesis testing and multiple linear regression and theresult is that the audit committee, company risk, company size, good corporate governance and tax burden have no partial or simultaneous effect on tax avoidance.&nbsp;</em></p> Cindy Tanaka, Yanty Yanty, D. Desi Rani, Namira Ulfrida Rahmi ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1183 Thu, 17 Jun 2021 00:00:00 +0700 ANALISIS PENGARUH EXPERIENTIAL MARKETING TERHADAP MINAT BERKUNJUNG PADA FIX LALUNA KOTA BIMA https://journal.stiemb.ac.id/index.php/mea/article/view/1098 <p><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Penelitian ini bertujuan untuk melihat dan menganalisis Pemasaran Experiential dan Minat Visit serta mengukur berapa besar pengaruh Experiential Marketing terhadap Minat Berkunjung pada Fix Laluna Kota Bima. </span></span></span><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Metode penelitian yang di gunakan yaitu metode Asosiatif. </span></span></span><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Subjek pada penelitian ini adalah konsumen yang ada di Kota Bima dengan menggunakan sampel sebanyak 100 responden. </span></span></span><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Teknik analisa yang digunakan adalah Uji Validitas, Uji Reliabilitas, Analisis Regresi Linier Sederhana, Koefisien Korelasi, Koefisien Determinasi dan Uji t dengan bantuan Software SPSS 23,0 untuk membuktikan pengaruh Experiental Marketing terhadap Minat Berkunjung. </span></span></span><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Hasil penelitian menunjukan bahwa hubungan Experiental Marketing dan Minat Visit berada pada kategori sangat kuat.</span></span></span><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Sedangkan hasil uji statistik pada taraf signifikansi 5% di peroleh hasil experiential marketing berpengaruh positif dan signifikan terhadap Minat Berkunjung pada Fix Laluna Kota Bima dengan nilai R Square sebesar 0,693. </span></span></span><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Hal tersebut berarti Experiential Marketing berpengaruh sebesar 0,693 terhadap Minat Berkunjung, dan sisanya di pengaruhi oleh variabel lain.</span></span></span></span></p> <p>&nbsp;</p> Yogi Ariyanto, Herry Nurdin ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1098 Sun, 20 Jun 2021 00:00:00 +0700 PENGARUH KOMUNIKASI,MOTIVASI DAN KEPEMIMPINAN TERHADAP KINERJA KARYAWAN PADA PT PASAR SWALAYAN MAJU BERSAMA CABANG MANGKUBUMI https://journal.stiemb.ac.id/index.php/mea/article/view/1123 <p>This study aims to examine and analyze the influence of Communication, Motivation and Leadership on Employee Performance at PT Pasar Swalayan Maju Bersama Mangkubumi Branch. Lack of ineffective employee work communication can be seen from frequent errors in work, low employee motivation,as reflected in the lack of awards given to employees and leadership that has not been able to encourage employees resulting in decreased employee performance as reflected in not achieving company targets. The research method uses quantitative. The population is 117 employees and the sample is 107 employees of PT Pasar Swalayan Maju Bersama Mangkubumi Branch. The sampling technique used was census sampling. Partially testing the hypothesis Communication, Motivation and Leadership have a positive and significant effect on Employee Performance in PT Pasar Swalayan Maju Bersama Mangkubumi Branch</p> Niko Liswandi, Christina Christina, Erwent Wilidyo, Deni Faisal Mirza ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1123 Sun, 20 Jun 2021 00:00:00 +0700 ROLE OF MOTIVATION, WORK DISCIPLINE AND LEADERSHIP ON EMPLOYEE PERFORMANCE https://journal.stiemb.ac.id/index.php/mea/article/view/1143 <p><em>This study aims to test empirically the effect of motivation, work discipline, and leadership on employee performance. The method used for this study is multiple regression analysis methods. The study population was employees of the Public Works and Spatial Planning Office of Pati Regency. The number of samples determined by the slovin formula was obtained by as many as 80 people. Proportional random sampling as a sampling technique and a questionnaire as a data collection method. The results of the research, either simultaneously or partially showed that motivation, work discipline, and leadership has an positive effect on employee performance. The implication of this research is the importance of motivation, work discipline and leadership to improve the performance of both government employees and private employees.</em></p> Kusni Ingsih, Yolanda Dwi Ana Fitri, Agus Prayitno ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1143 Sun, 20 Jun 2021 00:00:00 +0700 ANALISIS ARUS KAS, ITO, DER, PROFIT MARGIN UNTUK MENILAI KINERJA KEUANGAN PT. BERKAT SEJAHTERA VALASINDO https://journal.stiemb.ac.id/index.php/mea/article/view/1194 <p>This research was conducted to determine how influential the cash flow ratio, inventory turnover, debt to equity ratio and profit margin on the financial performance of PT. Thanks to Prosperous Valasindo (Best Money Changer). The sampling technique in this study uses a saturated sample where the total population is sampled, then the number of the population is 48 data that is observed. The method in this study uses quantitative methods and data analysis techniques using descriptive statistical techniques. The results of this study indicate that the cash flow ratio, inventory turnover, debt to equity ratio and profit margin have a significant effect on the financial performance of return on assets (ROA). Partially the cash flow ratio, inventory turnover, debt to equity ratio and profit margin have a negative and insignificant effect on the financial performance of return on assets (ROA).</p> Yois Nelsari Malau, Alecia Selestina ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1194 Sun, 20 Jun 2021 00:00:00 +0700 PENGARUH DEWAN KOMISARIS, DEWAN DIREKSI DAN KOMITE AUDIT TERHADAP PROFITABILITAS PERBANKAN DI BEI TAHUN 2017-2019 https://journal.stiemb.ac.id/index.php/mea/article/view/1186 <p><em>The purpose of this study was to analyze the effect of the number of the Board of Commissioners, the Board of Directors&nbsp; and the Audit Committee on the dependent variable, namely the profitability of the company as proxied by Return on Equity (ROE). The population used is the banking sub-sector companies listed on the Indonesia Stock Exchange. The sampling method in this study uses a non-probability sampling technique with a purpusive sampling method where in determining it uses certain criteria, namely banking sub-sector companies that consistently publish financial reports, disclose GCG, earn positive profits on the Indonesia Stock Exchange (IDX) during the 2017-2019 period so that found as many as 78 sample units. The analytical test model used in this hypothesis is to use multiple linear regression analysis. The results showed that the number of the Board of Commissioners and the number of the Audit Committee had no significant effect on ROE, while the number of the Board of Directors had a significant positive effect on Return On Equity (ROE). Simultaneously the number of each Board of Commissioners, Board of Directors and Audit Committee has a significant effect on the ROE of banking sub-sector companies on the Indonesia Stock Exchange for the 2017-2019 period.</em></p> Yuniar Fitriyani ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1186 Sun, 20 Jun 2021 00:00:00 +0700 PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, NET PROFIT MARGIN, TOTAL ASET TURN OVER TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 https://journal.stiemb.ac.id/index.php/mea/article/view/1223 <p><em>The goal of this research was to examine the impact of Current Ratio (CR), Debt To Equity Ratio (DER), Net Profit Margin (NPM), and Total Asset Turn Over (TATO) on company value in mining industry businesses listed on the Indonesia Stock Exchange between 2017 and 2019. The entire sample size is 26 firms multiplied by 3 years, for a total of 78 observations. This study approach employs descriptive statistical analysis. According to the findings of this study, CR, DER, NPM, and TATO all have a substantial influence on firm value (PBV) in mining businesses listed on the Indonesia Stock Exchange. The CR variable has no impact and is negligible on firm value, DER has no impact and is negligible on firm value, NPM has a substantial influence on firm value, and TATO has a substantial influence on firm value.</em></p> Berkat Kristian Waruwu, Inggried Sm Sianturi, Elsa Br Tarigan, Benny Rojeston Marnaek Nainggolan ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1223 Sun, 20 Jun 2021 00:00:00 +0700 PENGARUH RETURN ON ASSET, RETURN ON INVESTMENT, RETURN ON EQUITY, DAN PRICE EARNING RATIO TERHADAP MODAL KERJA PADA PERUSAHAAN INDUSTRI DASAR & KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 https://journal.stiemb.ac.id/index.php/mea/article/view/1220 <p>Dalam penelitian ini kami bermaksud untuk melihat pengaruh <em>Return On asset, Return On Investment, Return On Equity,</em>&nbsp;&nbsp;dan <em>Price Earning Ratio</em>&nbsp;terhadap Modal Kerja di perusahaan Industri Dasar &amp; Kimia yang terdaftar di Bursa Efek Indonesia pada periode 2017-2019. Penelitian ini memiliki sampel sebanyak 36 perusahaan yang telah memenuhi kriteria dalam pengambilan sampel. Variabel independen adalah <em>Return On asset, Return On Investment, Return On Equity,</em>&nbsp;&nbsp;dan <em>Price Earning Ratio</em>, sementara variabel dependen adalah modal kerja. Metode penelitian ini menggunakan metode data kuantitatif yang bersifat data numerik, statistic, dan sejenis data yang berbentuk angka. Dan dalam hipotesis penelitian yang kami teliti terdapat pengaruh positif pertumbuhan perusahaan ROA <em>(Return On Assets)</em>, ROI <em>(Return On Investment)</em>, ROE <em>(Retun On Equity)</em>, dan PER <em>(Price Earning Ratio)</em>&nbsp;secara simultan terhadap modal kerja pada perusahaan industri dasar dan kimia.</p> Rena Wati Sipayung, Andini Dewina Putri Sinuraya, Audrey Bethesd Siahaan, Jessy Safitri Sitorus ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1220 Mon, 21 Jun 2021 00:00:00 +0700 PENGARUH AUDIT DELAY PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019 https://journal.stiemb.ac.id/index.php/mea/article/view/1177 <p>This study aims to see the effect of audit delay on LQ45 companies. Analysts use quantitative research. By using multiple linear regression test methods and hypothesis testing. The result of this research is that simultaneously the effect of audit delay on LQ45 company has an effect on audit delay. Company size and partially solvency do not have a significant effect on audit delay.</p> Ramadhan Diansyah Putra, Aura Futhie Tasya, Charef Loveanna Pardede, Wilsa Road Betterment Sitepu ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1177 Mon, 21 Jun 2021 00:00:00 +0700 PENGARUH DEBT TO EQUITY RATIO, CURRENT RATIO, TOTAL ASSET TURNOVER DAN PRICE TO BOOK VALUE TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR CONSUMER GOODS YANG TERDAFTAR DI BEI TAHUN 2017-2020 https://journal.stiemb.ac.id/index.php/mea/article/view/1241 <p>Di era globalisasi saat ini, kebutuhan masyarakat akan barang konsumsi semakin meningkat. Tujuan penelitian inidibuat yakni guna megetahui dan melakukan analisis Pengaruh <em>Debt to Equity Ratio, Current Ratio, Total Asset Turnover dan Price to Book Value </em>Terhadap Harga Saham Pada Perusahaan Sektor <em>Consumer Goods </em>yang Terdaftar di BEI tahun 2017-2020. Penelitian disini mempergunakan pendekatan kuantitatif. Metode guna mengambil sampelnya yakni <em>purposive sampling</em>, sampel sebanyak 31 perusahaan <em>Consumer Goods </em>yang Terdaftar di BEI tahun 2017-2020. Hasilnya memperlihatkan DER,CR,TATO dan PBV berpengaruh signifikan secara simultan terhadap harga saham. Secara individual terbukti DER,CR dan TATO tidak berpengaruh signifikan terhadap harga saham pada perusahaan sektor <em>consumer</em>. Sementara PBV berpengaruh terhadap harga saham pada perusahaan sektor <em>consumer goods </em>yang terdaftar di BEI tahun 2017-2020 dengan signifikan.</p> Catherine Kinata, Cinthya Cinthya, Mohd. Nawi Purba ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1241 Mon, 21 Jun 2021 00:00:00 +0700 PENGARUH PERPUTARAN KAS DAN RETURN ON EQUITY TERHADAP HARGA SAHAM PADA PT MULTI PRIMA SEJAHTERA Tbk https://journal.stiemb.ac.id/index.php/mea/article/view/1068 <p><em>This study aims to determine the effect of cash turnover and return on equity on stock prices at Pt Multi Prima Sejahtera Tbk. The data used in this study is secondary data obtained through company financial reports. The population of this study is that the company was listed on the Indonesia Stock Exchange in 1990-2020. The sample was determined based on the purposive sampling method, so that a sample of 10 years was obtained. The data analysis technique in this study used the classical assumption test (normality test, multicollinearity test, heteroscedasticity test, autocorrelation test), multiple linear regression analysis, correlation analysis, coefficient of determination and significant test using the SPSS program version 23. The results showed partial rotation. cash and return on equity do not have a significant effect on stock prices. Meanwhile, simultaneously there is no and insignificant effect between cash turnover and return on equity on stock prices.</em></p> Novi Rosmalyani, Aris Munandar ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1068 Tue, 22 Jun 2021 00:00:00 +0700 PENGARUH PROFITABILITAS , UKURAN PERUSAHAAN , LEVERAGE , UMUR PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN CONSUMER GOOD INDUSTRY YANG TERDAFTAR DI BEI TAHUN 2017-2019 https://journal.stiemb.ac.id/index.php/mea/article/view/1213 <p>Tujuan Penyajian ini adalah supaya mengetahui pengaruh antara <em>Profitabilitas, Ukuran Perusahaan, Leverage, </em>dan <em>Umur Perusahaan </em>terhadap Audit Delay sampel sebanyak 19 perusahaan, dikalikan 3 tahun sehingga jumlah observasi sebanyak 57, dengan menggunakan data dokumentasi dan teknik <em>purposive sampling </em>dengan hasil laporan keuangan BEI periode 2017 – 2019. Hasil penelitian ini menunjukkan secara parsial bahwa <em>Profitabilitas, Ukuran Perusahaan, Leverage, Umur Perusahaan </em>tidak berpengaruh dan tidak signifikan terhadap Audit Delay dan secara simultan <em>Profitabilitas, Ukuran Perusahaan, Leverage, Umur Perusahaan </em>tidak berpengaruh dan tidak signifikan terhadap Audit Delay pada perusahaan Consumer Good Industry yang terdaftar di BEI tahun 2017 – 2019.</p> Anggi Cecilia Damanik, Josua Nainggolan, Yosua Simbolon, Enda Noviyanti Simorangkir ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1213 Tue, 22 Jun 2021 00:00:00 +0700 PENGARUH INDEPENDENSI, PROFESIONALISME, ETIKA PROFESI, DAN AKUNTABILITAS AUDITOR TERHADAP KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK MEDAN https://journal.stiemb.ac.id/index.php/mea/article/view/1214 <p>Penelitian ini bertujuan untuk menguji pengaruh independensi, profesionalisme, etika profesi dan akuntabilitas auditor secara parsial maupun secara simultan terhadap kualitas audit di KAP kota Medan.&nbsp;Penelitian ini dilakukan dengan metode analisis linear berganda dan pengujian hipotesis dengan menggunakan program SPSS.&nbsp;Dalam pengampilan sampel, digunakan metode convenience sampling yang artinya teknik pengambilan sampel dari responden yang mudah ditemui dan diwaktu yang tepat.&nbsp;. Kuesioner yang kembali sebanyak 100 yang disebarkan yang kembali hanya 70 kuesioner.&nbsp;Hasil penelitian ini menunjukan bahwa independensi&nbsp;, profesionalisme, etika profesi dan akuntabilitas berpengaruh secara simultan terhadap kualitas auditor di KAP Kota Medan. &nbsp;Secara parsial Independensi,&nbsp;Etika profesi dan Akuntabilitas tidak mempengaruhi kualitas auditor di KAP kota Medan. Sedangkan yang berpengaruh terhadap kualitas auditor yaitu hanya variabel profesionalisme.</p> Friska Indriani Sipayung, Theresia Ance Lina Situmorang, Faasokhi Laia, Wilsa Road Betterment Sitepu ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1214 Wed, 23 Jun 2021 00:00:00 +0700 PENGARUH STRUKTUR MODAL (LEVERAGE), LIKUIDITAS (CR), PROFITABILITAS (ROA), PERTUMBUHAN LABA DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA DI PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2017-2019 https://journal.stiemb.ac.id/index.php/mea/article/view/1235 <p>This writing is carried out with the hope of seeing and conducting tests on the capital structure, profitability, liquidity of income growth and business business ratios on the quality of profits in business institutions that run their business in the field of beverages and food listed on the Indonesia Stock Exchange for the 2017-2019 period. This work uses a quantitative analysis technique. The population used is 28 in business institutions that run their business in the field of beverages and food listed on the IDX for the 2017-2019 period. Samples are obtained by purposive sampling method. This method is commonly used by other authors as the sample is taken more towards the purpose of business entities. The sample taken amounted to 15 business institutions. The data analysis used several tests,namely normality test, multicollinearity test, heteroscedasticty test, autocorrelation test, F test and T test.</p> <p>In this study, it was shown that some the capital structure(leverage), liquidity(cr), profitability(roa), the increase in profits and the ratio of business institutions have no significant effect on earnings quality listed on the Inonesia Stock Exchange. together with the financial structure (leverage). Liquidity(cr, profitability(roa), profit growth and compny size also have no significant effect on earings quality in food and beverage sub-sector business institutions contained in BEI.</p> Ninta Khatarina, Sonya Tamara Situmorang, Desnaria Sembiring, Eva Sefti Triyani Lamtiur Pasaribu ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1235 Thu, 24 Jun 2021 00:00:00 +0700 PENGARUH KOMPETENSI, INDEPENDENSI, ETIKA AUDIT DAN AKUNTABILITAS AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI WILAYAH KOTA MEDAN https://journal.stiemb.ac.id/index.php/mea/article/view/1237 <p><em>This study aimed to investigate the effect on the quality of auditing of public accounting enterprises in The City of Medan of competence, independence, audit ethics, and auditors' accountability. With a sample size of 70 auditors and a random sample selection (randomly). Test hypothesis of data with traditional hypotheses. The corrected R square is 0.129, which is 12.9%, while other variables are 87.1%. The results of the debate show that auditors have no substantial effect on competence, independence, and accountability. Audit ethics have an important influence on audit quality in Medan City's public accounting firms.</em></p> Dido Tambunan, Juwita Octavia Sinaga, Elisabeth Purba, Yuti Tasha Utam, Enda Noviyanti Simorangkir ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1237 Sat, 26 Jun 2021 00:00:00 +0700 DAMPAK CURRENT RATIO (CR) DEBT TO EQUITY RATIO (DER) DEBT TO ASSET RATIO (DAR) DAN UTANG TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKUR SUB SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2019 https://journal.stiemb.ac.id/index.php/mea/article/view/1271 <p>This study aims to examine the impact of profitability based on CR, DER, DAR, and debt on the basic manufacturing and chemical manufacturing sectors listed on the IDX 2016 – 2019. CR does not affect profitability. There is no effect of profitability on the debt to equity ratio. The debt-to-active ratio has no impact on profits. Likewise, debt has minimal profitability impact. Industrial and chemical profits listed on the IDX between 2016 and 2019 are affected by CR, DER, DAR and DEBT. The result is 0.128 agar 12.8% agar analysis Adjusted R<sup>2</sup>.</p> <p>&nbsp;</p> Justinus Feber Arianto purba, Cindy Kalbiola Br Sembiring, Santi Santi, Benny Rojeston Marnaek Nainggolan ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1271 Mon, 28 Jun 2021 00:00:00 +0700 PENGARUH KOMPETENSI, KOMUNIKASI DAN PENGAWASAN KERJA TERHADAP KEPUASAN KERJA KARYAWAN PADA PT DAMAI ABADI MEDAN https://journal.stiemb.ac.id/index.php/mea/article/view/1124 <p><em>This study aims to test and analyze the influence of competence, communication and work supervision on employee job satisfaction at PT Damai Abadi Medan. Declining employee job satisfaction is reflected in the number of employees resigning from the company. Competence that still does not support employees can be seen from the educational criteria that are still not appropriate. Communication that is not optimal causes work error rates. Lack of strict supervision, which causes an increase in work errors. The research method uses quantitative. The population is 82 employees and the sample is 82 employees. The sampling technique used was census sampling. The conclusion of the results of this study is as follows the results of the calculation of the hypothesis testing partially obtained tcount&gt; ttable or 2.956&gt; 1.991 and significant obtained 0.004 &lt;0.05, tcount&gt; t table or 3.812&gt; 1.991 and significant obtained 0.000 &lt;0.05. , the value of t count&gt; t table or 3.321&gt; 1.991 and the significant obtained is 0.001 &lt;0.05 and the value of F count (23.855)&gt; F table (2.72) and the probability of significance is 0.000 &lt;0.05, it means that partially and simultaneously competence, Communication and Work Supervision have a positive and significant effect on Employee Job Satisfaction at PT Damai Abadi Medan. The coefficient of determination test results obtained Adjusted R Square value of 0.458, this means that 45.8% of the variation in employee performance variables can be explained by variations in the competency, communication and work supervision variables while the remaining 54.2% is explained by other variables that are not examined in this study, such as work conflicts, workload, work motivation and so on</em></p> Windy Yati, Ina Namora Putri Siregar, Fernando Antonioli, Fendy Heryanto Wibowo ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1124 Tue, 29 Jun 2021 00:00:00 +0700 PENGARUH TINGKAT SUKU BUNGA DAN INFLASI TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR TERINDEKS LQ 45 PERIODE 2016-2020 https://journal.stiemb.ac.id/index.php/mea/article/view/1150 <p>This study aims to determine the effect of interest rates and inflation on stock returns in manufacturing companies indexed LQ 45. In this study, samples were collected from manufacturing companies in the LQ 45 indexed consumer goods sub-sector for the period 2016-2020. In analyzing using multiple regression analysis with the use of hypothesis testing. The results of the partial test (t test) show that the interest rate does not have a significant effect on stock returns. Meanwhile, inflation has a significant effect on stock returns.</p> Wiwin Wulandari, Suhono Suhono, Gusganda Suria Manda ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1150 Mon, 05 Jul 2021 00:00:00 +0700 PENGARUH DEBT TO ASSETS RATIO, LONG TERM DEBT TO EQUITY RATIO DAN TOTAL ASSET TURN OVER TERHADAP RETURN ON EQUITY PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019 https://journal.stiemb.ac.id/index.php/mea/article/view/1163 <p>This study aims to explain the effect of the variable <em>Debt to Assets Ratio, Long term Debt to Equity Ratio,</em> and <em>Total Assets Turn Over on Return On Equity</em>. The population of this study were 33 companies in the Food and Beverage sub-sector and only 13 companies that met the criteria using the <em>Purposive Sampling</em> technique. This study uses secondary data with classical assumption test and multiple regression analysis. The results showed that the <em>Debt to Assets Ratio, Long term Debt to Equity Ratio</em> and <em>Total Assets Turn Over </em>simultaneously had a significant and significant effect on <em>Return On Equity</em>. Partially the <em>Debt to Assets Ratio</em> has an effect and is significant on <em>Return On Equity</em>, while the <em>Long term Debt to Equity Ratio</em> and <em>Total Assets Turn Over</em> partially have no effect and are not significant on <em>Return On Equity</em>. The coefficient of determination is 15.7%. shows that the percentage contribution of the independent variables <em>Debt to Assets Ratio, Long term Debt to Equity Ratio, and Total Assets Turn Over to Return On Equity</em> is 15.7%. While the remaining 84.3% is influenced or explained by other variables that are not included in this research model.</p> Sheila Tobianto, Elvasco Unedo Hutabarat, Mariska Sisilia ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1163 Mon, 05 Jul 2021 00:00:00 +0700 PENGARUH KEPEMIMPINAN, DISIPLIN KERJA DAN REWARD TERHADAP KINERJA KARYAWAN PADA PT. YCH INDONESIA MEDAN https://journal.stiemb.ac.id/index.php/mea/article/view/1171 <p><em>This study aims to test and analyze the influence of Leadership, Work Discipline and Reward on Employee Performance at PT YCH Indonesia Medan. The research method is quantitative approach, type of research is descriptive and quantitative nature of this research is descriptive explanatory. Methods of data analysis is multiple linear regression analysis. Sample collection techniques, namely simple random sampling. The research sample is 96 employees. Partial and Simultaneous Leadership, work discipline, the reward has positive and significant effect on employee performance at PT YCH Indonesia Medan. The performance of employees of PT YCH Indonesia Medan which can be explained by the variation of the variables of leadership, work discipline, reward 38.1% while the rest of 61.9% is explained by other variables not examined in this study, such as salary, promotion and workload.</em></p> M. Habibi, Sania Rosandi, Mentari Gusrina Melati Tambunan, Deni Faisal Mirza ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1171 Mon, 05 Jul 2021 00:00:00 +0700 DETERMINAN STRUKTUR MODAL PERUSAHAAN FAMILY BUSINESS PADA INDEKS KOMPAS100 https://journal.stiemb.ac.id/index.php/mea/article/view/1207 <p><em>The purpose of this study was to determine the effect of the independent variables, as asset structure, growth opportunities, profitability, managerial ownership, firm size, and diversification with capital structure on family business in the KOMPAS100 Index for the 2014-2019 period. This study uses a quantitative approach to secondary data with a population originating from family business companies in the KOMPAS100 Index for the 2014-2019 period as many as 91 companies, purposive sampling technique was used in sampling, so that the total observations in this study amounted to 126 observations. The data analysis method used is panel data regression analysis, the data is processed using Eviews software. The results partially show that profitability, managerial ownership and diversification have an influence on capital structure. Meanwhile, asset structure, growth opportunities and firm size do not affect the capital structure. The results of the study simultaneously show that asset structure, growth opportunities, profitability, managerial ownership, firm size, and diversification have an influence on capital structure.</em></p> Salsabila Nada Zayani, Farida Titik Kristanti ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1207 Mon, 05 Jul 2021 00:00:00 +0700 PENGARUH KEMUDAHAN PENGGUNAAN APLIKASI ONLINE, FITUR LAYANAN DAN PROMOSI CASH BACK OVO TERHADAP MINAT BELANJA MASYARAKAT DI KOTA MEDAN https://journal.stiemb.ac.id/index.php/mea/article/view/1253 <p>Penelitian ini dilakukan terkait dengan era sekarang ini dimana teknologi sudah sangat maju dan canggih, semua dapat dilakukan dengan mudah dan praktik terutama dibidangan Fintech (Financial Technology) atau yang biasa kita ketahui yaitu pembayaran secara online menggunakan aplikasi. Tujuan penelitian ini dilakukan untuk mengetahui pengaruh Kemudahan Penggunaan Aplikasi Online, Fitur Layanan dan Promosi Cashback OVO terhadap Minat Belanja Masyarakat di Kota Medan. Metode penelitian ini menggunakan pendekatan kuantitatif dengan penyebaran angket atau kuesioner kepada sebanyak 100 orang responden sebagai sampel pada penelitian ini. Hasil pengujian pada penelitian ini adalah bahwa secara parsial untuk variabel Kemudahan Penggunaan Aplikasi Online adalah thitung 3,992 &gt; ttabel 1,290, untuk variabel Fitur Layanan thitung 4,522 &gt; ttabel &nbsp;1,290 dan Promosi Cashback thitung 5,593 &gt; ttabel 1,290,&nbsp; maka dapat disimpulkan bahwa dari masing-masing variabel berpengaruh positif dan sifnifikan terhadap minat belanja masyarakat. Dari hasil uji F didapati hasil&nbsp; 350,565 &gt; &nbsp;2,70 berpengaruh positif dan signifikan terhadap minat belanja masyarakat di Kota Medan.</p> Nyswee Alda Rinta, Mario Salas, Hendra Jonathan Sibarani ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1253 Mon, 05 Jul 2021 00:00:00 +0700 PENGARUH PENDAPATAN ASLI DAERAH (PAD) DAN DANA ALOKASI UMUM (DAU) TERHADAP BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL PEMODERASI PADA KABUPATEN/KOTA DI PROVINSI SUMATERA UTARA https://journal.stiemb.ac.id/index.php/mea/article/view/1254 <p>Penelitian ini bertujuan guna menganalisis Pengaruh Pendapatan Asli Daerah (PAD) Dan Dana Alokasi Umum (DAU) Terhadap Belanja Modal Dengan Pertumbuhan Ekonomi Sebagai Variabel Pemoderasi Pada Kabupaten/Kota Sumatera Utara. Adapun uji yang dipergunakan pada penelitian ini adalah uji regeresi linier berganda dan uji moderasi dengan metode interaksi atau Moderated Regression Analysis (MRA). Hasil penelitian ini adalah PAD secara parsial berpengaruh signifikan terhadap Belanja Modal dan DAU secara parsial berpengaruh signifikan terhadap Belanja Modal. Pertumbuhan Ekonomi tidak memoderasi pengaruh PAD terhadap Belanja Modal dan Pertumbuhan Ekonomi tidak memoderasi Pengaruh DAU terhadap Belanja Modal.</p> Siti Dini, Florentina Br Sigiro, Dwita Yohana Br. Dolok Saribu, Joni SM. Hutagalung ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1254 Mon, 05 Jul 2021 00:00:00 +0700 AKUNTABILITAS DAN PENGENDALIAN INTERNAL PADA GKI MERISI INDAH DENGAN PENDEKATAN KUALITATIF https://journal.stiemb.ac.id/index.php/mea/article/view/1269 <p><em>This research was conducted to determine financial accountability at the Indonesian Christian Church (GKI) Merisi Indah and to analyze the internal controls that have been implemented at the Indonesian Christian Church (GKI) Merisi Indah. </em><em>This research </em><em>method </em><em>uses qualitative research. This research was conducted at the Indonesian Christian Church (GKI) Merisi Indah, Bendul Merisi, Kec. Wonocolo, Surabaya, East Java</em><em>.</em> <em>The results of this study are that </em><em>some information from internal control and financial accountability has been published. Thus, from this information, studies can be made such as the suitability of the vision and mission with current technological developments, from internal controls that will already have the appropriate results. Information on internal control and accountability is very suitable to be used as the main study with the theme of church development</em><em>.</em> <em>From the results of the analysis and the limitations of this study, the implications of this research are that some information on internal control and financial accountability has been published.</em></p> Natasya Ramadhanty Harjono, Hero Priono ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1269 Mon, 05 Jul 2021 00:00:00 +0700 PENGARUH LIKUIDITAS, AKTIVITAS, PROFITABILITAS, UKURAN PERUSAHAAN TERHADAP PERUBAHAN LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA DI TAHUN 2017-2019 https://journal.stiemb.ac.id/index.php/mea/article/view/1274 <p>Perisetan ini bertujuan Agar mengevaluasi dampak Likuiditas, Aktivitas, Profitabilitas, dan Ukuran Perusahaan terhadap Perubahan Laba pada perusahaan pertambangan yang terdaftar di BEI tahun 2017–2019. Total sampel ialah 19 usaha dikalikan 3 tahun, membuat 57 pengamatan. Memakai studi statistik deskriptif, teknik perisetan ini. Hasil perisetan ini mempertunjukkan bahwasannya Likuiditas, Aktivitas, Profitabilitas, Ukuran Perusahaan berdampak besar terhadap Perubahan Laba pada Perusahaan Pertambangan yang terdaftar di BEI. Variabel likuiditas berdampak besar terhadap perubahan laba, aktivitas tidak berdampak dan tidak signifikan terhadap perubahan laba, profitabilitas berdampak besar terhadap perubahan laba, ukuran usaha tidak berdampak dan tidak signifikan terhadap perubahan laba.</p> Marinus Giawa, Waspada Waruwu, Friska Darnawaty Sitorus ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1274 Mon, 05 Jul 2021 00:00:00 +0700 IS FRAUD PENTAGON EFFECTIVE IN DETECTING FRAUDULENT FINANCIAL STATEMENT IN CAMBODIA? https://journal.stiemb.ac.id/index.php/mea/article/view/1333 <p><em>This study was conducted</em><em>i</em><em>to examine the ability of fraud</em><em>i</em><em>Pentagon theory to detect</em><em>&nbsp;</em><em>fraudulent</em><em>&nbsp;</em><em>financial</em><em>&nbsp;</em><em>statement.</em><em>&nbsp;</em><em>The</em><em>&nbsp;</em><em>object</em><em>&nbsp;</em><em>of</em><em>&nbsp;</em><em>this</em><em>&nbsp;</em><em>research</em><em>&nbsp;</em><em>are</em><em>&nbsp;</em><em>companies</em><em>&nbsp;</em><em>that</em><em>&nbsp;</em><em>listed</em><em>&nbsp;</em><em>in Cambodia Securities Exchange (CSX) from 2017-2020. The purposive sampling</em><em>&nbsp;</em><em>method is used to select the research sample. The study uses SPSS program to</em><em>&nbsp;</em><em>analyze data. The measurement of fraudulent financial statement is discretionary</em><em>&nbsp;</em><em>accrual.</em><em>&nbsp;</em><em>This</em><em>&nbsp;</em><em>study</em><em>&nbsp;</em><em>used</em><em>&nbsp;</em><em>arrogance,</em><em>&nbsp;</em><em>competence,</em><em>&nbsp;</em><em>pressure,</em><em>&nbsp;</em><em>opportunity</em><em>&nbsp;</em><em>and</em><em>&nbsp;</em><em>rationalization</em><em>&nbsp;</em><em>as</em><em>&nbsp;</em><em>independent</em><em>&nbsp;</em><em>variable.</em><em>&nbsp;</em><em>The</em><em>&nbsp;</em><em>result</em><em>&nbsp;</em><em>of</em><em>&nbsp;</em><em>this</em><em>&nbsp;</em><em>study</em><em>&nbsp;</em><em>show</em><em>&nbsp;</em><em>that</em><em>&nbsp;</em><em>pressure</em><em>&nbsp;</em><em>is effective detecting fraudulent financial statement. These findings will be very</em><em>&nbsp;</em><em>helpful to auditors and forensic accountant to pay more caution in aspect of</em><em>&nbsp;</em><em>pressure</em><em>&nbsp;</em><em>to detect fraudulent financial</em><em>&nbsp;</em><em>statement.</em></p> Natalis Christian, Jefveny Kho, Kennily Kho, Cucu Cahya, Merry Agustina ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1333 Sat, 10 Jul 2021 00:00:00 +0700 PENGARUH KECERDASAN INTELEKTUAL, ETIKA PROFESI, KELEBIHAN PERAN, GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR https://journal.stiemb.ac.id/index.php/mea/article/view/1279 <p>Penelitian dikerjakan untuk memahami pengaruh kecerdasan intelektual, etika profesi, kelebihan peran, dan gaya kepemimpinan terhadap kinerja auditor pada Kantor Akuntan Publik (KAP) di kota Medan. Alat analisis yang digunakan: uji multikolinearitas, heteroskedastisitas, regresi linear berganda, koefisien determinasi hipotesis (R<sup>2</sup>), uji f dan uji t.&nbsp; Teknik pengumpulan data memakai kuesioner. Sampel diambil dengan teknik purposive sampling. Pengujian secara parsial memperlihatkan bahwa kecerdasan intelektual, etika profesi, dan gaya kepemimpinan memengaruhi positif dan signifikan kinerja auditor akan tetapi kelebihan peran tidak memengaruhi yang signifikan kinerja auditor tersebut. Hasil pengujian secara simultan memperlihatkan bahwa variabel independen kecerdasan intelektual, etika profesi, kelebihan peran, dan gaya kepemimpinan memengaruhi variabel dependen kinerja auditor.</p> Arie Pratania Putri, Zulfinus Zalukhu, Evelyn Evelyn, Enti Marni Sianipar ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1279 Sat, 10 Jul 2021 00:00:00 +0700 PENGARUH PENJUALAN BERSIH, PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2017-2020 https://journal.stiemb.ac.id/index.php/mea/article/view/1280 <p>Tujuan dilaksanakannya penelitian agar mengetahui adanya pengaruh penjualan bersih, perputaran kas, perputaran piutang dan perputaran persediaan atas profitabilitas di perusahaan manufaktur yang tercatat di BEI pada kurun waktu 2017-2020. Data yang dipilih ialah data sekunder yang terdapat pada laporan keuangan yang diaudit pada bidang manufaktur sebagaimana telah tercatat di BEI pada kurun waktu 2017-2020. Dalam riset ini, pendekatan yang digunakan untuk penelitian ialah kuantitatif dan pengambilan sampel secara &nbsp;<em>purposive </em><em>&nbsp;</em><em>sampling</em>. Pada &nbsp;penelitiannya, populasi terdiri dari 140 perusahaan dan memperoleh sampel sebanyak 57 perusahaan. Penelitian ini memperoleh hasil bahwa penjualan berpengaruh terhadap profitabilitas dengan&nbsp; t<sub>hitung</sub>&nbsp; X<sub>1</sub> =&nbsp; 2,831 lebih &nbsp;besar dari tTabel = &nbsp;1,970, perputaran kas tidak berpengaruh terhadap profitabilitas dengan t hitung X<sub>2</sub> = - 0,145 dimana &nbsp;lebih kecil dari t<sub>Tabel</sub> = 1,970, perputaran piutang tiada berdampak atas profitabilitas dengan t<sub>hitung</sub> X<sub>3</sub> = 0,078 dimana lebih kecil dari t<sub>Tabel</sub> = 1,970, perputaran persediaan tiada berdampak atas profitabilitas dimana t<sub>hitung </sub>X<sub>4</sub> = &nbsp;0,288 dimana lebih kecil dari tTabel = 1,970.</p> Mohd. Nawi Purba, Selvia Loeis Loeis, Shelly Tantra ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1280 Sat, 10 Jul 2021 00:00:00 +0700 ANALISIS LIKUIDITAS, SOLVABILITAS, PROFITABILITAS, KEPEMILIKAN INSTUSIONAL DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR https://journal.stiemb.ac.id/index.php/mea/article/view/1222 <p>The stock price is a benchmark for capital actors before investing when the economy is experiencing a downturn. The aim is to test and analyze the effect of Liquidity, Solvency, Profitability, Institutional Ownership and Company Size on Stock Prices. The population takes manufacturing companies as many as 168 companies. Samples were obtained from 65 companies and will be selected using the Purposive Sampling Technique. And this statistical method is the analysis of multiple linear regression. The results of the t-test indicate that Profitability, Institutional Ownership and Company Size affect the Stock Price. Simultaneously Liquidity, Solvency, Profitability, Institutional Ownership and Company Size affect the Stock Price. The magnitude of the coefficient of determination shows that it is only 45%, while the rest is 55%. The conclusion of the study is that only Profitability, Institutional Ownership and Company Size affect the Stock Price of manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period.</p> Jholant Bringg Luck Amelia Br Sinaga, Bradley Bradley, Sri Susanti, Linda Pricilia ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1222 Thu, 15 Jul 2021 00:00:00 +0700 HOW FINANCIAL RATIO AFFECTS FIRMS DIVIDEND PAYOUT POLICY IN SHARIA SECURITIES LIST? https://journal.stiemb.ac.id/index.php/mea/article/view/1111 <p>This research aims to determine the effect of financial ratio on the dividend payout ratio of Efek Syariah companies in the Indonesian Stock Exchange (IDX). Financial ratio including current ratio, firm size, leverage, profitability, and free cash flow as the independent variables. The dependent variable uses the dividend payout ratio. This research uses company data between 2014 and 2018, consisting of 145 data samples of 30 companies. The sampling technique uses purposive sampling and analysis method tested by using panel regression. This result showed that firm size has a significant positive influence on the dividend payout ratio. Other variables like current ratio, leverage, profitability, and free cash flow do not significantly affect the dividend payout ratio.</p> Candy Candy, Isty Rosy Cahyani ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1111 Thu, 15 Jul 2021 00:00:00 +0700 PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK/TAX AVOIDANCE https://journal.stiemb.ac.id/index.php/mea/article/view/1285 <p><em>This study intends to analyze the impact of company size, profitability, leverage, and sales growth on tax avoidance by using data from trading companies listed on the IDX for the period 2014 to 2019. The calculation of tax avoidance in this research uses CETR (Cash Effective Tax Rate). Sampling technique using purposive sampling method obtained 6 (six) companies. Data analysis used classical assumption test analysis and hypothesis testing with the help of SPSS version 20 application with previously carried out data processing by mathematical calculations. The test results conclude, company size, profitability, and sales growth have a negative impact on tax avoidance. This proves that the higher or larger the profitability, sales growth, and company size, the lower the level of tax avoidance. There is a positive effect of leverage on tax avoidance. This means that the higher the leverage, the higher the level of tax avoidance. From the test results, the researcher concludes that company size, profitability, leverage and sales growth on tax avoidance have a significant effect.</em></p> Robin Robin, Jesslyn Anggara, Ronaldo Tandrean, H. Adam Afiezan ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1285 Thu, 15 Jul 2021 00:00:00 +0700 PENGARUH KREDIBILITAS ENDORSER AGNES MONICA, BRAND AWARENESS DAN PERCEIVED QUALITY TERHADAP KEPUTUSAN PEMBELIAN PRODUK TOLAK ANGIN CAIR https://journal.stiemb.ac.id/index.php/mea/article/view/1295 <p><em>The increasing public consumption of health supplements and herbal medicines during the Covid-19 pandemic has made business competition in the Pharmaceutical and Herbal Medicine Industry increasingly fierce. This study was conducted to determine the effect of Agnes Monica's Endorser Credibility, Brand Awareness and Perceived Quality on the Purchase Decision of Tolak Angin Liquid Products during the Covid-19 pandemic. The method in this study, using a quantitative method with a descriptive and verification approach. The sample in this study was 400 respondents who were obtained using accidental sampling technique. The data analysis technique used a Likert scale technique and path analysis. The results of this study indicate that descriptively the variables of Agnes Monica's Endorser Credibility, Brand Awareness, Perceived Quality, and Purchasing Decisions are in the good category which means strong brand awareness and Agnes Monica's height when the quality of Tolak Angin products makes consumers confident to buy. Based on the correlation value between Agnes Monica's Endorser Credibility, Brand Awareness and Perceived Quality, it has shown a strong relationship. There is a partial influence between Agnes Monica's Endorser Credibility on Purchase Decisions of 21.5%, Brand Awareness of Purchase Decisions of 15.6% and Perceived Quality of Purchase Decisions of 55.1%. There is a simultaneous influence between the variables of Agnes Monica's Endorser Credibility, Brand Awareness and Perceived Quality on Purchase Decisions of 71.6%. Meanwhile, the remaining 28.4% influence other variables not examined.</em></p> Rika Amelia Fitri, Eman Sulaeman ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1295 Thu, 15 Jul 2021 00:00:00 +0700 PENGARUH GAYA KEPEMIMPINAN, LINGKUNGAN KERJA, DAN STRES KERJA TERHADAP KINERJA KARYAWAN PADA PT. ISTANA DELI KENCANA MEDAN https://journal.stiemb.ac.id/index.php/mea/article/view/1206 <p><em>This study aims to determine the effect of leadership style on employee performance, the effect of work environment on employee performance, the effect of work stress on employee performance and to determine the effect of leadership style, work environment, and work stress on employee performance.</em></p> <p><em>This research is included in quantitative research. The sample in this study were 64 people from the entire population. Data analysis using multiple linear regression using SPSS software.</em></p> Abdon Saut Pardamean Siahaan, Setia Plansa Situmorang, Demak Claudia Yosephine Simanjuntak ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1206 Thu, 15 Jul 2021 00:00:00 +0700 PENGARUH PEMANFAATAN E-LEARNING, DISIPLIN KERJA,KOMPETENSI TERHADAP KINERJA DOSEN FAKULTAS EKONOMI PROGRAM STUDI MANAJEMEN PADA UNIVERSITAS PRIMA INDONESIA MEDAN https://journal.stiemb.ac.id/index.php/mea/article/view/1261 <p>Universitas Prima Indonesia merupakan kampus yang memiliki banyak kejuruan salah satu nya fakultas ekonomi yang saya teliti dengan team saya di prodi manajemen dengan mengambil jumlah sampel sebesar 30 prodi dosen akuntansi dan melanjutkan tahap pengujian dengan 60 dosen prodi manajemen. Tujuan dari penelitian yang kami lakukan yaitu untuk mengetahui pengaruh Pemanfaatan E-Learning , Disiplin Kerja, dan Kompetensi Terhadap Kinerja Dosen Fakultas Ekonomi Universitas Prima Indonesia Medan Khususnya Prodi Manajemen.</p> <p>Dan untuk metode yang digunakan ialah dengan menggunakan survey pendekatan kuantitatif dan melakukan analisis regresi linear berganda. Hasil dari penelitian yang kami dapatkan ialah melakukan uji plot test kepada 30 responden. Uji validitas dan reliabilitas kuesioner atas dimensi Pemanfaatan E-Learning ,Disiplin Kerja, Kompetensi Terhadap Kinerja Dosen Fakultas Ekonomi prodi manajemen Universitas Prima Indonesia Medan telah memenuhi syarat KMO MSA dan anti image lebih dari 0,05 (&gt;0,05) serta Cronbachs alpha lebih dari 0,70 (&gt;0,70), demikian juga dengan indikator pemanfaatan e- learning, disiplin kerja, kompetensi dan kinerja telah memenuhi syarat.</p> <p>&nbsp;Penelitian dengan menyebar kuesioner kepada 60 responden temuan penelitian:</p> <p>1.Hasil&nbsp; pengujian&nbsp; hipotesis&nbsp; pertama&nbsp; diketahui&nbsp; nilai&nbsp; thitung &gt; ttabel atau 4,759 &gt; 2,002 dan nilai signifikansi 0,000 &lt; 0,05 dapat disimpulkan bahwa secara parsial pemanfaatan e –learning berpengaruh positif dan signifikan terhadap kinerja dosen Fakultas&nbsp; Ekonomi&nbsp; Universitas&nbsp; Prima&nbsp; Indonesia&nbsp; Medan</p> <p>2.Hasil&nbsp; pengujian&nbsp; hipotesis&nbsp; kedua&nbsp; diketahui&nbsp; nilai&nbsp; thitung &lt; ttabel atau 0,816 &lt; 2,002 dan nilai signifikansi 0,418 &gt; 0,05 dapat disimpulkan bahwa secara parsial untuk disiplin kerja tidak berpengaruh dan tidak signifikan terhadap kinerja dosen Fakultas&nbsp; Ekonomi&nbsp; Universitas&nbsp; Prima Indonesia&nbsp; Medan.</p> <p>3.Hasil dari sejarah teori&nbsp; pengujian&nbsp; hipotesis&nbsp; ketiga&nbsp; diketahui&nbsp; nilai thitung &gt; ttabel atau 6,631 &gt; 2,002 dan nila signifikansi 0,000 &lt; 0,05 dapat dismpulkan secara parsial bahwa kompetensi berpengaruh positif dan signifikan terhadap kinerja dosen Fakultas&nbsp; Ekonomi&nbsp; Universitas&nbsp; Prima&nbsp; Indonesia Medan</p> Yenni Manihuruk, Tiarmin Sitanggang, Cut Fitri Rostina ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1261 Sat, 17 Jul 2021 00:00:00 +0700 PENGARUH LINGKUNGAN KERJA FISIK, LINGKUNGAN KERJA NON FISIK DAN GAYA KEPEMIMPINAN TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA PT. ASABRI (PERSERO) CABANG MEDAN https://journal.stiemb.ac.id/index.php/mea/article/view/1212 <p>Penelitian Ini bertujuan untuk mengetahui apakah lingkungan kerja&nbsp; fisik, lingkungan non fisik dan gaya kepemimpinan berpengaruh Terhadap produktivitas kerja. Jenis penelitian ini adalah deskriptif&nbsp; kuantitatif dan sifat penelitian ini adalah deskriptif <em>explanatory</em>. Data dikumpulkan dengan kuesioner, dokumentasi, observasi, dan wawancara. Populasi yang di gunakan adalah seluruh karyawan Pada PT. Asabri Medan sebanyak 141 orang. untuk sampel peneltitian&nbsp; menggunakan rumus <em>slovin.</em>. Metode&nbsp; analisis data dalam penelitian ini menggunakan analisis regresi linear berganda. Berdasarkan hasil penelitian ini menunjukkan bahwa lingkungan kerja Fisik, lingkungan kerja non fisik, dan gaya kepemimpinan secara simultan berpengaruh terhadap Produktivitas Kerja Karyawan yang dapat dilihat dari antara empat variabel yang dianalisis, Maka dari hasil penelitian yang paling dominan mempengaruhi produktivitas kerja karyawan adalah lingkungan kerja fisik, ini dapat dilihat dari hasil perhitungan &nbsp;thitung&nbsp; masing masing variable.</p> Irmawati Hura, Karniati Gulo, Sri Karolina Sinaga, Ryan Ryan, Hardianto Butarbutar ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1212 Sat, 17 Jul 2021 00:00:00 +0700 ANALISIS KEPUASAN PELANGGAN SEBAGAI VARIABEL INTERVENING PADA PENGARUH POST-PURCHASE EXPERIENCE TERHADAP MINAT BELI ULANG DI SOCIOLLA https://journal.stiemb.ac.id/index.php/mea/article/view/1245 <p><em>Sociolla is an e-commerce in Indonesia that specifically sells beauty products, with the highest number of web visitors from other similar e-commerce. This can be affected by the post- purchase experience which includes customer service, shipping, tracking and returns. Because by improving the quality of service will create customer satisfaction. The purpose of this study was to analyze customer satisfaction as a mediating variable on the effect of Post-Purchase Experience on repurchase interest. The method used in this study is descriptive and causal quantitative methods, analytical techniques using path anlysis and sobel test. The sampling technique used is non-probability sampling and incidental sampling. The total sample used is 100 respondents with criteria that have shopped and are interested in shopping again at Sociolla.</em></p> <p><em>The results of the study indicate that Post-Purchase Experience has a significant effect on customer satisfaction, customer satisfaction has a significant effect on repurchase interest, post- purchase experience partially does not have a significant effect on repurchase interest and post- purchase experience has a significant effect on repurchase interest. Through customer satisfaction. From the results of the research, suggestions for companies to improve the post- purchase experience in terms of shipping by building a relationship on one of the expedition services in Indonesia in order to provide better shipping services.</em></p> Dwinita Widyaningrum, Trisha Gilang Saraswati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1245 Sat, 17 Jul 2021 00:00:00 +0700 PENGARUH STRES KERJA, DISIPLIN KERJA DAN KOMPENSASI TERHADAP KINERJA KARYAWAN PADA PT. BANK SUMUT KC SUKARAMAI MEDAN https://journal.stiemb.ac.id/index.php/mea/article/view/1266 <p>PT. Bank Sumut perusahaan perbankan terkait segi uang dan produk kredit. Tujuan penelitian ini adalah untuk menganalisis dan mengukur pengaruh stres, disiplin, dan kompensasi tempat kerja terhadap kinerja karyawan. Metode penelitian deskriptif digunakan, bersama dengan pendekatan kuantitatif. Data dianalisis menggunakan beberapa regresi linear. Karyawan di PT. Bank Sumut Kc Sukaramai Medan memilih 50 orang dan 30 jawaban untuk menilai legitimasi dan ketergantungan perusahaan perbankan sejenis. Menurut hasil penelitian ini, pengaruh simultan dari stres kerja, disiplin kerja, dan kompensasi memiliki pengaruh signifikan dan positif secara statistik terhadap kinerja karyawan di PT Bank Sumut KC Sukaramai Medan.<br>Hasil penelitian ini&nbsp; menunjukkan bahwa stres kerja memberikan pengaruh negatif dan signifikan terhadap kinerja karyawan di PT. Bank Sumut KC Sukaramai Medan, sedangkan disiplin kerja dan kompensasi berdampak positif dan signifikan. Di PT. Bank Sumut KC Sukaramai Medan, stres di tempat kerja berdampak negatif dan signifikan terhadap kinerja staf. Disiplin kerja memberikan efek positif dan signifikan terhadap kinerja karyawan di PT. Bank Sumut KC Sukaramai Medan. Di PT. Bank Sumut KC Sukaramai Medan, kompensasi memberikan efek positif yang signifikan terhadap kinerja staf. Menurut koefisien penentuan, 76,5 persen kinerja karyawan dapat dijelaskan oleh stres kerja, disiplin pekerjaan, dan kompensasi, dengan sisa 23,5 persen dijelaskan oleh variabel yang tidak tersendat.<br>&nbsp;<br>Kata Kunci: Stres kerja, Disiplin kerja, Kompensasi dan Kinerja Karyawan<br>&nbsp;</p> Joshua Febriko Manalu, ElsaPanjaitan Panjaitan, Krisna Dinata Putri Situmorang, Cut Fitri Rostina ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1266 Sat, 17 Jul 2021 00:00:00 +0700 PENGARUH LIKUIDITAS, SOLVABILITAS, NET PROFIT MARGIN DAN TOTAL ASSET TURNOVER TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSAK EFEK INDONESIA PERIODE 2016-2019 https://journal.stiemb.ac.id/index.php/mea/article/view/1273 <pre id="tw-target-text" class="tw-data-text tw-text-large XcVN5d tw-ta" dir="ltr" data-placeholder="Terjemahan"><span class="Y2IQFc" lang="en">The economic condition in Indonesia is currently in a period of development which is quite good, this can be seen from the number of companies that are growing and continues to grow, one of which is in manufacturing companies. This research using a sample of 300 manufacturing companies by analyzing performance financial statements that have been audited by public accountants for the period 2016 - 2019. This study uses secondary data with purposive sampling method. The method of analysis using multiple linear regression method. Result of This study shows that simultaneously liquidity, solvency, net profit margin, and total asset turnover have a significant effect on the value of the company. Partially, the liquidity variable affects the value of company. While the solvency turnover variable has a negative effect jdan significant to profitability. Net profit margin and total asset turn over are not influential and significant to the value of the company. Coefficient test results determination obtained an adjusted R Square value of 0.175 or 17.5%, which means the dependent variable, namely the value of the company can be explained by variations The three independent variables are 17.5%, while the remaining 82.5% is explained by other factors not examined in this study. </span></pre> Mesra Hati Buulolo, Febyola Dewanty Naibaho, Enda Noviyanti Simorangkir ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1273 Sat, 17 Jul 2021 00:00:00 +0700 PENGARUH WORK DEMAND DAN WORK HOME INTERFERENCE TERHADAP BURNOUT PADA PERAWAT WANITA RS. JASA KARTINI https://journal.stiemb.ac.id/index.php/mea/article/view/1288 <p><em>This study aims to assess and evaluate the important role of hospital organization in nursing respondents. Nurses are professional workers who play an important role in hospital organizations and are directly related to human services in creating services, attention, assistance, assistance, and support for patients effectively and efficiently. The purpose of this study was to determine the direct effect of work demand on burnout and the indirect effect of work demand on burnout through mediation, namely work home interference on female nurses with dual roles at the Covid-19 Patient Referral Hospital, Jasa Kartini Hospital, Tasikmalaya. This study used a sample of </em>120<em> respondents of Dual Role Nurses at the Covid-19 Patient Referral Hospital by using quantitative research types and questionnaire methods. This study uses data analysis techniques with the method of Structural Equation Modeling (SEM) analysis methodologically with AMOSGraphich. In this study, it was obtained from the distribution of online questionnaires to dual-role nurses at the Covid-19 Patient Referral Hospital, Jasa Kartini Hospital, Tasikmalaya. The results show that work demand has a positive and significant effect on burnout directly and indirectly through work home interference mediation.</em></p> Kris Hekayanti, Praptini Yulianti ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1288 Sat, 17 Jul 2021 00:00:00 +0700 PENGARUH LOCUS OF CONTROL, PENGALAMAN AUDIT, KOMITMEN PROFESIONAL, DAN TEKANAN ANGGARAN WAKTU TERHADAP PENGAMBILAN KEPUTUSAN ETIS AUDITOR EKSTERNAL DALAM SITUASI DILEMA ETIKA https://journal.stiemb.ac.id/index.php/mea/article/view/1293 <p><em>External auditor is the party responsible for planning and carrying out the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement, whether caused by error or fraud. This profession is trusted by the public to prove the fairness of the financial statements presented by the company, therefore ethical decision making by an auditor is needed in any situation. The purpose of this study is to determine whether locus of control, audit experience, professional commitment, and time budget pressure affect the ethical decision making of external auditors. This research is a quantitative research. The sample in this study is the auditor who works in the Surabaya area Public Accountant Firm. The results of this study prove that locus of control and professional commitment do not affect the ethical decision making of external auditors, while audit experience and time budget pressure affect the ethical decision making of external auditors.</em></p> Balgis Aryet, Erry Andhaniwati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1293 Sat, 17 Jul 2021 00:00:00 +0700 PENGARUH RISIKO KREDIT DAN TINGKAT KECUKUPAN MODAL TERHADAP TINGKAT PROFITABILITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PRIODE 2015-2019 https://journal.stiemb.ac.id/index.php/mea/article/view/1060 <p><em>This study aims to examine the effect of credit risk as measured by non-performing loans, and the level of capital adequacy as measured by the capital adequacy ratio against the level of profitability as measured by (return on assets) in banking companies listed on the Indonesia Stock Exchange (BEI). This research is classified as a causative research. The population in this study were all banking companies listed on the IDX from 2015 to 2019. While the sample of this study was determined by the purposive sampling method so that 32 sample banking companies were obtained. The type of data used is secondary data obtained from the website www.bi.go.id, www.idx.co.id, and www.bps.go.id. The analysis method used is multiple regression analysis.Based on the results of multiple regression analysis with a significance level of 5%, the results of this study conclude: (1) non-performing loans have a negative and significant effect on profitability in banking companies listed on the Indonesia Stock Exchange with a negative β coefficient of -0.386 and a significance value 0.017 &lt;0.05, (2) the capital adequacy ratio has a positive and significant effect on profitability in banking companies listed on the Indonesia Stock Exchange with a positive β coefficient of 0.051 and a significance value of 0.252 &lt;0.05.</em></p> Ratna Ningsih, Gusganda Suria Manda ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1060 Tue, 20 Jul 2021 00:00:00 +0700 PENGARUH BUDAYA ORGANISASI, KESELAMATAN DAN KESEHATAN KERJA, DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PDAM TIRTANADI MEDAN CABANG PADANG BULAN https://journal.stiemb.ac.id/index.php/mea/article/view/1249 <p><em>This study aims to determine how the influence of organizational culture (X1), Occupationa Safety and Health ( X2) and Work Discipline (X3) on employee performance at PDAM Tirtanadi Padang Bulan Medan branch.This type of research uses quantitative research,whith primary data and secondary data and uses the SPSS application.Primary data was conducted by questionnaire survey and interviews at PDAM Tirtanadi Padang Cabang Bulan Medan Branch. Data collection was carried out by distributing questionnaires to each respondent.Questionnaires were distributed to 84 respondent. This sample testing technique used purposive sampling technique with analysis using multiple regression T test,F test and coefficient of determination (R2). The result of this study conclude that Organizational Culture and Work Discipline have a positive and significant effect on employee performance at PDAM Tirtanadi Padang Bulan Medan Branch. This the coeffiicient of determination test shows the remaining 25,2% is influenced by other variables not studied by 74,8%.</em></p> Dian Dewita Pakpahan, Nadia H. Hutabarat, Angelina Putri Dearni, Cut Fitri Rostina ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1249 Tue, 20 Jul 2021 00:00:00 +0700 PENGARUH KOMPETENSI, INDEPENDENSI, AKUNTABILITAS, PENGALAMAN KERJA DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT PADA KAP DI SEMARANG https://journal.stiemb.ac.id/index.php/mea/article/view/1283 <p><em>The purpose of this study is examine the influence of competence, independence, accountability, work experience, and auditor code of ethics on audit quality Public Accounting Firm in Semarang.This study includes quantitative research with a population of auditors at Public Accounting Firm in Semarang with a research sample of 85 auditors. Data was collected using questionnaires, interviews, and documentation. The data analysis method used is multiple regression analysis using SPSS 26. The results of the research data analysis showed that the results of testing the influence of the Competency variable on Audit Quality obtained a sig value of 0.038. The results show that the independence obtained a sig value of 0.008. The accountablity obtained a sig value of 0.025. The work experience obtained a sig value of 0.016. The auditor code of ethics obtained a sig value of 0.035. These results competence, independence, accountability, work experience and auditor ethics have a positive impact on audit quality at the Public Accounting Firm in Semarang.</em></p> Aneta Devi, Ceacilia Srimindarti ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1283 Tue, 20 Jul 2021 00:00:00 +0700 PENGARUH PENGANGGURAN (TENAGA KERJA), KEMISKINAN, INFLASI DAN KONSUMSI TERHADAP PENDAPATAN DOMESTIK REGIONAL BRUTO SUMATERA UTARA PERIODE 2015-2019. https://journal.stiemb.ac.id/index.php/mea/article/view/1252 <p>Government of North Sumatra is aware of national development carried out for the purpose of a just and prosperous society. This study aims to determine the effect of unemployment (labor), poverty, inflation and consumption on the Gross Regional Domestic Income of North Sumatra for the 2015-2019 period. Quantitative research methods. The population in the study is North Sumatra's Gross Regional Domestic Income for the 2015-2019 Period. The sample of this research is North Sumatra's Gross Regional Domestic Income for the 2015-2019 period. The result is that Unemployment (Labor) affects the Gross Regional Domestic Income of North Sumatra for the 2015-2019 period. Poverty affects the Gross Regional Domestic Income of North Sumatra for the 2015-2019 period. Inflation has no effect on the Gross Regional Domestic Income of North Sumatra for the 2015-2019 period. Consumption affects the Gross Regional Domestic Income of North Sumatra for the 2015-2019 period. Unemployment (Labor), poverty, inflation and consumption affect the Gross Regional Domestic Income of North Sumatra for the 2015-2019 period.</p> Tetty Tiurma Uli Sipahutar, Selly Anjelina, Ferra Andriyani, Ade Irma Yani Yani ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.stiemb.ac.id/index.php/mea/article/view/1252 Tue, 20 Jul 2021 00:00:00 +0700