Jurnal Akuntansi Manajemen (JAKMEN)

Effectiveness Of Score Card As A Control Tool For Achievement Of Sales Target In Consumer Goods Distributors

Gugup Prihatma, Abdul Fatah — Tue, 10 Oct 2023 10:07:49 +0700

Products produced in production activities become a tool for the process of returning business capital, a number of costs that have been incurred, tax payment obligations and a number of profits obtained. Activities to realize these activities are by carrying out marketing and sales as a strategic step. Salespeople must strive for various ways to achieve sales targets. How to control and monitor the progress of achievements since the product was launched to the consumer segmentation of the product. The method that can be taken is by using the Balance Scorecard as a simple and easy tool to apply to various types of products being marketed, easy evaluation and quick decision making if this occurs. errors and inability to achieve targets. The balanced scorecard is a type of work results measurement method used by companies to improve executive performance so that companies, especially leaders, know more about the extent of movement and development that has been achieved. In this research, the variables used as research are Balance Scorecard, Work Tools and Sales Targets. From the research results, it was concluded that the effect of using scorecards and work tools on sales targets. The calculation results show a path coefficient value of 0.535 with a tstatistic value of 4.953. This value is greater than ttable (1.294), which means the hypothesis is accepted. Based on these results, it can be interpreted that Scorecards, Work Tools have a significant positive effect on Sales Targets at Each Consumer Goods Distributor.

Pengaruh Likuiditas Solvabilitas Dan Profitabilitas Terhadap Kinerja Keuangan

Lulu Nailufaroh; Neneng Sri Suprihatin, Putri Fauziah Zahra — Wed, 11 Oct 2023 12:43:57 +0700

This study aims to determine the effect of liquidity, solvency and profitability on the financial performance of companies listed on the LQ 45 index on the IDX. The research method used in this study is a quantitative research method. Data collection techniques are carried out through secondary data. The sampling technique was carried out using purposive sampling method as many as 27 companies. Data analysis using multiple linear regression method with statistical tools SPSS 26. Based on the results of the study it can be concluded that liquidity, solvency and profitability have no effect on financial performance.

Keywords: Liquidity, Solvency, Profitability, and Financial Performance

Pengaruh Digital Marketing, Influencer Marketing Dan Product Quality Terhadap Keputusan Pembelian Mobil Wuling Di Indonesia

Baronah, Anggit Yoebrilianti, Nurhayani — Wed, 11 Oct 2023 13:24:08 +0700

Consumer behavior in Indonesia in making car purchase decisions is influenced by many factors some of which are digital Marketing, Influencer Marketing and Product Quality, this also includes the purchase of Wuling Motors brand cars. The method used is a quantitative approach that examines specific populations and samples. Data collection using research instruments and data analysis is quantitative / statistical. The purpose of this study is to test the hypothesis that has been set. Data processing using the help of the SPSS program. The result of the study is that Digital Marketing has a negative and significant influence on purchasing decisions. Digital Marketing, Influencer Marketing, Product Quality simply have an influence on purchasing decisions.

Nilai Perusahaan Dan Faktor Yang Mempengaruhinya

Kodriyah Muhaimin, Lutfyana Hanifah — Fri, 13 Oct 2023 13:01:52 +0700

This study aims to examine and analyze the significant effect of Tax Planning, Intellectual Capital and Independent Commissioners on Firm Value (Empirical Study on Banking Companies listed on the Indonesia Stock Exchange for the 2017-2021 Period). This research uses purposive sampling method. The population in this study were 47 companies and obtained a sample of 35 companies with a total of 175 company data, after processing the data there were 87 data outliers. The total sample used in this study was 88 company data. The data analysis method used is multiple linear regression analysis and the data is processed using SPSS version 26. The results of this study indicate that 1) Tax Planning has a significant effect on Firm Value, 2) Intellectual Capital has no significant effect on Firm Value, 3) Commissioner Independent has a significant effect on firm value.

Faktor-Faktor Yang Mempengaruhi Kinerja Karyawan Di Koperasi Tenaga Kerja Bongkar Muat (KTBM) Pelabuhan Banten Kota Cilegon

Suhartini Suhartini, Mery Ramadani, Ghoni Nur — Fri, 13 Oct 2023 13:04:27 +0700

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Kompetensi Kerja, dan Pengawasan Kerja terhadap Kinerja Karyawan di Koperasi Tenaga Kerja Bongkar Muat (KTKBM) Pelabuhan Banten Kota Cilegon. Penelitian ini menggunakan metode deskriptif pendekatan kuantitatif, adapun yang menjadi populasi dalam penelitian ini adalah karyawan Koperasi Tenaga Kerja Bongkar Muat (KTKBM) Pelabuhan Banten Kota Cilegon yang berjumlah 70 orang. Tekhnik sampling menggunakan tekhnik sampel jenuh yang merupakan semua anggota populasi digunakan sebagai sampel sehingga sampel yang digunakan dalam penelitian ini sebanyak 70 orang. Berdasarkan hasil penelitian dapat disimpulkan bahwa kompetensi kerja mempunyai pengaruh signifikan terhadap kinerja karyawan, hasil uji t menunjukan bahwa thitung 8,588 > 1,668 ttabel dan nilai signifikansinya sebesar 0,000 > 0,05. Pengawasan kerja mempunyai pengaruh signifikan terhadap kinerja karyawan, hasil uji t menunjukan bahwa thitung 3,236 > 1,668 ttabel dan nilai signifikansinya sebesar 0,002 > 0,05. Hasil uji f menunjukan bahwa fhitung 42,268 > 3,132 ftabel, dengan tingkat signifikansinya 0,000 < 0,05 dapat disimpulkan bahwa variabel kompetensi kerja dan pengawasan kerja secara simultan berpengaruh positif dan signifikan terhadap kinerja karyawan di Koperasi Tenaga Kerja Bongkar Muat (KTKBM) Pelabuhan Banten Kota Cilegon.