MENTAL ACCOUNTING DAN DAMPAKNYA TERHADAP KINERJA PERUSAHAAN MELALUI PENEMPATAN MODAL KERJA PADA USAHA KECIL DAN MENENGAH  DI PULAU LOMBOK

This study aims at analyzing: 1) the effect of mental accounting on placement of funds for working capital in small- and middle-scale business, 2) the effect of placement of funds for working capital on company performance in small-and middle-scale business, and 3) the effect of mental accounting on company performance through placement of funds for working capital in small- and middle-scale business.The population of this study was all the small- and middle-scale businesses in Lombok Island. Samples were collected by using judgment sampling of non probability sampling. The samples taken were the small- and middle-scale businesses of pottery industry which have exported their goods. The respondents were the managers and owners of small- and middle-scale businesses. The method of data analysis employed in this study was Generalized Structured Component Analysis. The finding of this study showed that mental accounting is rational by nature and have significant effects on company performance through placement of funds for working capital in small-and middle-scale business.This phenomenon is grounded from the fact that most managers and owners of those small- and middle-scale businesses are men who are on their productive age, and have more than 10 years of experience. The placement of funds for working capital is shown by the efficiency of cash, receivable and inventory management which in turn improve the company performance. Keywords: mental accounting, working capital, company performance

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PERCEIVED OF RELIGIOUS VALUE: MODEL PEMBENTUK PREFERENSI NASABAH BANK SYARIAH

Jurnal Bisnis dan Manajemen ◽

10.20961/jbm.v14i2.4124 ◽

2017 ◽

Vol 14 (2) ◽

pp. 35

Author(s):

Amina Sukma Dewi ◽

Anggel Dwi Satria

Keyword(s):

Data Analysis ◽

Sampling Technique ◽

Component Analysis ◽

Financial Security ◽

Research Model ◽

Generalized Structured Component Analysis ◽

Customer Preference ◽

Islamic Bank ◽

Value Model ◽

The Relationship

This study aims to examine the influence of perceived of religious value, financial security, profitability, and attractiveness on customer preference in Islamic Bank branch Surakarta.Sampling technique used was purposive sampling. The criterion of participants was respondents who prefer Islamic bank compared to other banks. There were 115 respondents in this resesearch. Methods of data analysis using Generalized Structured Component Analysis (GSCA).The analysis showed that the FIT and AFIT values above 50%, 50 they were 59,1% and 58,3%. While the GFI values above 0.9 which was 0.996. Overall, the research model was fit. Furthermore, analysis of the relationship between variables indicates that there were three hypotheses were supported and one hypothesis was not supported. The hypothesis was supported by the influence of perceive of religious value, profitability, and attractiveness to customers preference. The hypothesis was not supported the effect of financial security to the customer preference.

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Reaction Monitoring in Explorative Organic Synthesis Using Fiber-Optical NIR Spectroscopy and Principal Component Analysis

Applied Spectroscopy ◽

10.1366/0003702963904485 ◽

1996 ◽

Vol 50 (12) ◽

pp. 1541-1544 ◽

Cited By ~ 9

Author(s):

Hans-René Bjørsvik

Keyword(s):

Principal Component Analysis ◽

Data Analysis ◽

Latent Variables ◽

Near Infrared ◽

Nir Spectroscopy ◽

Principal Component ◽

Component Analysis ◽

Quantitative Information ◽

Chemistry Laboratory ◽

Reaction Profile

A method of combining spectroscopy and multivariate data analysis for obtaining quantitative information on how a reaction proceeds is presented. The method is an approach for the explorative synthetic organic laboratory rather than the analytical chemistry laboratory. The method implements near-infrared spectroscopy with an optical fiber transreflectance probe as instrumentation. The data analysis consists of decomposition of the spectral data, which are recorded during the course of a reaction by using principal component analysis to obtain latent variables, scores, and loading. From the scores and the corresponding reaction time, it is possible to obtain a reaction profile. This reaction profile can easily be recalculated to obtain the concentration profile over time. This calculation is based on only two quantitative measurements, which can be (1) measurement from the work-up of the reaction or (2) chromatographic analysis from two withdrawn samples during the reaction. The method is applied to the synthesis of 3-amino-propan-1,2-diol.

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INFORMATION SYSTEM FOR INVENTORY OF GOODS USING PROTOTYPE MODEL

Jurnal Riset Informatika ◽

10.34288/jri.v3i2.218 ◽

2021 ◽

Vol 3 (2) ◽

pp. 175-180

Author(s):

Syahriani Syahriani ◽

Basuki Basuki ◽

Luthfi Indriyani

Keyword(s):

Information System ◽

Inventory Management ◽

Prototype Model ◽

Company Performance ◽

Software Model ◽

Effectiveness And Efficiency ◽

Access Rights ◽

Prototype Software ◽

Important Activity

Inventory management is the most important activity, because if the inventory in the warehouse is not managed properly, it will allow a decrease in profits and loss of customers. PT Andalan Teknik Karetindo Putra Bangsa has weaknesses in its inventory management activities, where the presentation of the information is done manually, namely through the process of recording in a book, then transferred to the Speedsheet application. Sometimes the data submitted is inaccurate, that is, there are still errors regarding the stock of goods. In this research, we used a prototype software model.. Making this website is made to overcome these problems and to increase the effectiveness and efficiency of company performance. Where we make 2 level access rights, namely for warehouse staff and company leaders. With this website, warehouse staff can quickly and accurately find out the availability of goods and leaders can immediately find out the stock of goods available in the warehouse and can immediately print inventory reports without having to ask to the warehouse

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The Effect of Transformational Leadership on Firm Performance through ERP Systems and Supply Chain Integration in the Food and Beverage Industry

Petra International Journal of Business Studies ◽

10.9744/ijbs.4.1.65-73 ◽

2021 ◽

Vol 4 (1) ◽

pp. 65-73

Author(s):

Kezia Jade Setiabudi ◽

Hotlan Siagian ◽

Zeplin Jiwa Husada Tarigan

Keyword(s):

Transformational Leadership ◽

Supply Chain ◽

Data Analysis ◽

Firm Performance ◽

Supply Chain Integration ◽

Company Performance ◽

Beverage Industry ◽

Food And Beverage ◽

Upper Level ◽

Transformation Leadership

This study aims to examine the effect of transformational leadership on company performance using ERP technology and supply chain integration in food and beverage companies. The survey uses a questionnaire designed using a 5-point Likert scale. As many as 100 questionnaires were distributed to 100 food and beverage companies domiciled in the region of Surabaya, East Java, Indonesia. Respondents were from the supervisor and upper level as considered the most knowledgeable person in the company. The number of valid data is 55 respondents representing 55 companies from 100 respondents. Data analysis using Smart PLS. The results of the data analysis show that transformation Leadership does not directly affect firm performance; transformation Leadership does not affect supply chain integration. ERP Application influences firm Performance, supply chain integration influences firm performance, ERP Application affects supply chain integration. An additional finding is that transformational leadership indirectly affects firm performance. This result enriches the insight for the manager in enhancing firm performance. This paper also contributes to the current research in the field of supply chain management.

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Pengaruh Indikator Keuangan Terhadap Pertumbuhan Ekonomi Sektor Industri Pengolahan di Provinsi Jawa Tengah

EKONOMIS Journal of Economics and Business ◽

10.33087/ekonomis.v4i2.182 ◽

2020 ◽

Vol 4 (2) ◽

pp. 404

Author(s):

Tulus Tulus ◽

Abdul Aziz Ahmad ◽

Suharno Suharno

Keyword(s):

Economic Growth ◽

Data Analysis ◽

Panel Data ◽

Manufacturing Sector ◽

Working Capital ◽

Processing Industry ◽

Central Java ◽

Analysis Technique ◽

Central Java Province ◽

The Ideal

The number of industries in Central Java Province has experienced a significant increase, however, economic growth in the of the manufacturing sector is experiencing a slowdown. This study aims to analyze the effect of processing industry credit, working capital credit, investment credit, regional minimum wages and investment on the economic growth of the manufacturing sector in Central Java Province in 2011-2018. The data analysis technique used multiple linear regression with panel data with eviews sofware . The results showed that working capital credit has a positive and significant effect on economic growth in the of the manufacturing sector in Central Java Province in 2011-2018. The regional minimum wage has a negative and significant effect on the economic growth of the of the manufacturing sector in Central Java Province in 2011-2018. Processing industry credit, investment and investment credit not a significant on economic growth of the of the manufacturing sector in Central Java Province in 2011-2018. This research implies the need to increase working capital credit distribution and the need to necessary to determine the ideal UMR.

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WORKING CAPITAL TURNOVER, OPERATIONAL COST RATIO, AND INVENTORY TURNOVER ON COMPANY PERFORMANCE

Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak ◽

10.30741/assets.v4i1.566 ◽

2020 ◽

Vol 4 (1) ◽

pp. 42-49

Author(s):

Ajeng Eka Pratama ◽

Muhaimin Dimyati ◽

Yanna Eka Pratiwi

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Financial Statements ◽

Operating Costs ◽

Coefficient Of Determination ◽

Cost Ratio ◽

Company Performance ◽

Operational Cost ◽

Working Capital ◽

Inventory Turnover

This study aims to determine the effect of working capital turnover, operational cost ratio, inventory turnover on the performance of UD. Firmansyah. The data used are the financial statements for the period 2015-2018. The data obtained were analyzed using multiple linear regression. The number of samples used was 48 samples. Partially the results show that working capital turnover and inventory turnover do not have a significant effect on company performance, while the ratio of operating costs has a significant effect on company performance. Meanwhile, simultaneously the research shows that working capital turnover, operational cost ratio, and inventory turnover have a significant effect on company performance. The coefficient of determination in this study is 0.165, which means that 16.5% of the company's performance can be explained by working capital turnover, operational cost ratio, and inventory turnover variables. At the same time, the remaining 83.5% is explained by other factors not included in this study.

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Multigroup Moderation Test in Generalized Structured Component Analysis

CAUCHY ◽

10.18860/ca.v4i2.3491 ◽

2016 ◽

Vol 4 (2) ◽

pp. 81

Author(s):

Angga Dwi Mulyanto ◽

Solimun Solimun ◽

Ni Wayan Surya Wardhani ◽

Suharno Suharno

Keyword(s):

Least Squares ◽

Standard Error ◽

Complex Analysis ◽

Component Analysis ◽

T Test ◽

Free Software ◽

Path Coefficient ◽

Generalized Structured Component Analysis ◽

Sample Size Estimate ◽

Long Time

Generalized Structured Component Analysis (GSCA) is an alternative method in structural modeling using alternating least squares. GSCA can be used for the complex analysis including multigroup. GSCA can be run with a free software called GeSCA, but in GeSCA there is no multigroup moderation test to compare the effect between groups. In this research we propose to use the T test in PLS for testing moderation Multigroup on GSCA. T test only requires sample size, estimate path coefficient, and standard error of each group that are already available on the output of GeSCA and the formula is simple so the user does not need a long time for analysis.

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Pengaruh Dewan Direksi, Komisaris Non Independen, dan Kepemilikan Manajerial pada Kinerja Perusahaan Manufaktur di BEI

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i08.p07 ◽

2020 ◽

Vol 30 (8) ◽

pp. 1985

Author(s):

I Made Dany Yadnyapawita ◽

Ayu Aryista Dewi

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Board Of Directors ◽

Stock Exchange ◽

Managerial Ownership ◽

Company Performance ◽

Manufacturing Companies ◽

Food And Beverage ◽

The Board Of Directors ◽

The Relationship

The purpose of this study was to determine the effect of the Board of Directors, Non Independent Commissioners, and Managerial Ownership to Manufacturing Company Performance on the Indonesia Stock Exchange. This research was conducted at food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2018. Data analysis uses multiple linear regression to determine the relationship between more than two variables. Based on the results of the study stated the Board of Directors statistically has no significant effect to company performance (ROA). Non independent commissioners statistically has no effect to company performance (ROA), Managerial ownership has no statistically significant effect to company performance (ROA). Keywords: Board Of Directors; Independent Commissioners; Managerial Ownership; Company Performance.

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Analysis of the Possibility to Implement the Transics System and GBOX Assist Systems in a Selected Company

Handbook of Research on Information Management for Effective Logistics and Supply Chains - Advances in Logistics, Operations, and Management Science ◽

10.4018/978-1-5225-0973-8.ch017 ◽

2017 ◽

pp. 303-315

Author(s):

Remigiusz Kozlowski ◽

Petre Iltchev ◽

Anna Palczewska ◽

Klaudia Pilichowska ◽

Michał Marczak

Keyword(s):

Data Analysis ◽

Return On Investment ◽

Business Processes ◽

Management Systems ◽

Fleet Management ◽

Company Performance ◽

It Infrastructure ◽

Transport Management

The aim of this chapter is to present the implementation of a fleet management systems (FMS) in selected transport companies. Transport management systems (TMS) / FMS evolve as a result of developing novel functionalities. The greatest challenge is TMS integration within the existing IT infrastructure of the company. Calculating return on investment (ROI) based on data analysis is important to select the optimum FMS. During the implementation of an FMS, of importance is to adapt the system to the business processes and train the employees in software usage. The architecture of an FMS affects the process of its implementation. Its implementation has many benefits and greatly improves company performance, including profitability.

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