Journal of Economic, Management, Business, and Accounting Research

ANALYSIS IMPLEMENTATION OF SAK EMKM ON MICRO, SMALL, AND MEDIUM ENTREPRISES (MSMEs) IN TEMBOKREJO VILLAGE, GUMUKMAS DISTRICT, JEMBER REGENCY

Siska Mayasari, Diana Dwi Astuti, Mainatul Ilmi — Sat, 30 Nov 2024 23:04:44 +0700

This research aims to measure the extent to which the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) are implemented by MSMEs in Tembokrejo Village, Gumukmas District, Jember Regency. The aim of this research is to explain in depth the implementation of SAK EMKM carried out by MSME actors in Tembokrejo Village. The analytical method used is a qualitative descriptive analysis method derived from observation, interviews, literature study and documentation. The informants studied were three MSME actors who were included in the criteria: brick craftsman business, tile craftsman business, and idol stall business. The results of this research indicate that the preparation of financial reports implemented by MSMEs in Tembokrejo Village is not in accordance with applicable standards. This can result in inaccurate financial information presented and difficulties in analyzing the financial performance of these MSMEs. UMKM players in Tembokrejo Village have not implemented SAK EMKM due to a lack of understanding of SAK EMKM and limited resources which are the main factors hindering the implementation of this standard.

COMPARATIVE ANALYSIS OF BANK HEALTH LEVEL USING RGEC METHOD DURING AND POST COVID-19 PANDEMIC

Alvin Diah Nilam Sari, Yani Dahliani, Bagus Qomaruzzaman Ratu Edi — Sat, 30 Nov 2024 21:47:14 +0700

This study aims to analyze the comparison of the health levels of BNI banks and CIMB Niaga banks during and after the covid-19 pandemic. The research period used was 2021 when the covid-19 pandemic took place and 2023 after the pandemic. The research method used is descriptive research with a quantitative approach. The population in this study were banks listed on the IDX (Indonesia Stock Exchange) from 1989 to 1996. Sample selection using purposive sampling method. The selected samples are Bank BNI and Bank CIMB Niaga . The data processed in this study are secondary data in the form of annual reports of each bank. Data analysis using the RGEC method. The results of this study indicate that the health level of Bank BNI and Bank CIMB Niaga during and after the co-19 pandemic is ranked 1st with a very healthy description, this indicates that the condition of the two banks is able to face significant negative effects from changes in business conditions and other external factors.

THE EFFECT OF LEADERSHIP STYLE, WORK ENVIRONMENT, WORK DISCIPLINE, REWARDS, AND PUNISHMENT ON EMPLOYEE PERFORMANCE AT FIFGROUP JEMBER

Sherly Neva Rivella, Tamriatin Hidayah, Nely Supeni — Sat, 30 Nov 2024 21:58:37 +0700

This study aims to determine the influence of Leadership Style, Work Environment, Work Discipline, Reward and Punishment on employee performance. The research method used is quantitative. In this study, data was collected with tools in the form of observations, interviews, and questionnaires for 45 respondents with a saturated sample technique, which aimed to find out the respondents' perception of each variable. The analysis used includes data instrument tests (validity test and reliability test), multiple linear regression analysis, classical assumption test (normality test, multicoloniality test, heteroscedasticity test), and hypothesis test (F test, t test, and determination coefficient test). From the analysis using regression, it was obtained that the results of the F test of the variables of leadership style, work environment, work discipline, reward, and punishment had a simultaneous effect on employee performance. Meanwhile, the results of the t-test research in this study showed that the variables of work environment, work discipline, and reward had a positive and significant effect on employee performance, while the variables of leadership style and punishment had no positive and significant effect.

THE INFLUENCE OF SERVICE QUALITY, PRODUCT QUALITY, PRICE, PROMOTION, AND ON-LINE CUSTOMER REVIEW TO PURCHASE DECISION ON E-COMMERCE SHOPEE IN JEMBER DISTRICT

Indra Wahyuni, Nely Supeni , Saiful Amin — Sat, 30 Nov 2024 22:11:25 +0700

This research aiming to examine the influence of Service Quality, Product Quality, Price, Promotion and Online Customer Reviews on purchasing decisions at Shopee E-commerce in Jember Regency the data in this research was obtained through distributing questionnaire to research objects using a sampling technique using purposive sampling. This type of research is quantitative. The population in this research is Shopee e-commerce users in Jember Regency with a total of 60 respondents. Data analysis uses Validity Test, Reliability Test, Normality Test, Multicollinearity Test, Heteroscedasticity Test, Multiple Linear Regression Analysis Test, Determination Coefficient Test (R2), t Test and F Test using the SPSS version 20 program. The results of this research are partial Service Quality has no significant effect on purchasing decisions, Product Quality has no significant effect on purchasing decisions, Price has no significant effect on purchasing decisions, Promotion has no significant effect on purchasing decisions, Online Customer Reviews has a significant effect on purchasing decisions. Simultaneously, service quality, product quality, price, promotion and online customer reviews have a significant influence on purchasing decisions. The online customer review variable has a dominant influence on purchasing decisions.

THE EFFECT OF PRODUCT DISPLAY, PRODUCT COMPLETENESS, PRICE, LOCATION, AND STORE ATMOSPHERE ON PURCHASE DECISIONS AT RAMAI JAYA RAMBIPUJI STORE, JEMBER

Susiyanti Susiyanti, Yuniorita Indah Handayani, Karim Budiono — Sat, 30 Nov 2024 22:22:28 +0700

This study aims to determine the effect of product display, product completeness, price, location, and store atmosphere on purchasing decisions at Ramai Jaya Rambipuji Jember stores. The population in this study are consumers who have bought products at Ramai Jaya stores. The sample used was 60 respondents, the sampling technique used was purposive sampling, using the type of research, namely a quantitative approach. The analysis method uses multiple linear regression analysis with the help of SPSS 20. The tests used are data instrument test (validity and reliability test), classical assumption test (normality test, multicollinearity, and heteroscedasticity test), multiple linear regression analysis, coefficient of determination (R2), hypothesis testing (test and F test). The results showed that product completeness and location partially had a significant effect on purchasing decisions; product display, price and store atmosphere partially had no significant effect on purchasing decisions; and product display, product completeness, price, location, and store atmosphere simultaneously have a significant effect on purchasing decisions.

THE INFLUENCE OF BRAND IMAGE, LIFESTYLE, PRICE, PERCEIVED QUALITY , AND FEATURES ON IPHONE PURCHASE DECISIONS IN SUMBERSARI DISTRICT, JEMBER

Rinawati Sekar Wangi, Tamriatin Hidayah, Ahmad Sauqi — Sat, 30 Nov 2024 22:35:03 +0700

This research aims to determine and analyze the influence of Brand Image, Lifestyle, Price, Perceived Quality and Features, partially and simultaneously on iPhone Purchase Decisions in Sumbersari Jember District. This research is a type of research that uses quantitative methods. The data collection method in this research uses the observation method by distributing questionnaires to the research sample in question. Questionnaires were given to consumers using iPhones in Sumbersari Jember District. The sampling technique used in this research was purposive sampling. The data analysis methods used are Validity Test, Reliability Test, Normality Test, Multicollinearity Test, Multiple Linear Regression Analysis Test, T-Test and F-Test. The results of this research show that the Brand Image variable has a partial influence on Purchase Decisions, the Lifestyle variable has a partial influence on Purchase Decisions, the Price variable has no partial influence on Purchase Decisions, the Perceived Quality variable has a partial influence on Purchase Decisions, and the Feature variable has a partial influence on Purchasing Decisions. Simultaneously, the variables Brand Image, Lifestyle, Price, Perceived Quality and Features together influence Purchase Decisions with a value (Adjusted R2) of 85.4%.

THE EFFECT OF DESTINATION IMAGE, FACILITIES, PRICE, SERVICE QUALITY AND PROMOTION ON THE DECISION TO VISIT SELOKAMBANG NATURAL BATHING IN LUMAJANG

Handhika Muslim Tegar Mumpuni, Suwignyo Widagdo, Hamzah Fansuri Jusuf — Sat, 30 Nov 2024 22:47:00 +0700

This research aims to determine and analyze the existence of partial or simultaneous influences through the variables of destination image, facilities, price, service quality and promotion on the decision to visit the Selokambang Lumajang Natural Baths. The research method used is a quantitative method. The sample in this study was 105 respondents using the accidental sampling technique. The data analysis methods used are instrument testing, classical assumption testing, multiple linear regression testing, coefficient of determination (R2) analysis and hypothesis testing. The results of this research show that destination image (X1) has a positive and significant effect on the decision to visit, facilities (X2), price (X3), service quality (X4) and promotion (X5) do not have a significant effect on the decision to visit, while destination image (X1), facilities (X2), price (X3), service quality (X4) and promotion (X5) together have a positive and significant influence on the decision to visit the Selokambang Lumajang Natural Baths.