ANALYSIS OF COST OF SALES AND SALES ON NET INCOME

This study aims to analyze The cost of sales and sales of net income in retail trading companies listed on the Bursa Efek Indonesia. The population and sample in this study are the financial statements of 12 retail trading companies listed on the Bursa Efek Indonesia for the period 2016-2018. This research technique uses classic assumption test, multiple linear regression analysis, hypothesis test and determination coefficient test. The collection technique uses the documentation and literature review methods. And after the data was collected, the test analysis in this study was carried out with the help of IBM SPSS 26 for Windows. Based on the results of the F test that The cost of sales and sold together has a simultaneous effect on net income in 12 retail trading sub-sector trading companies listed on the Bursa Efek Indonesia.

The Effects of Financial Performance toward Firm Value on Tourism, Hotel and Restaurant, and Transportation Sectors Listed on Indonesia Stock Exchange

This study aims to examine the effect of financial ratios on firm value. The sample was chosen using purposive sampling with the data collection period 2016-2019, particularly in the tourism, hotels and restaurants, and transportation sectors listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling, in order to obtain 45 companies per year. The data was collected through the datastream and www.idx.co.id website, and analyzed by employing SPSS 26 version. Financial performance variables are measured using Current ratio, Acid test ratio, Debt ratio, Debt to Equity ratio, Receivables collection period, Accounts receivable turnover, Gross Profit Margin and Net Profit Margin, while the firm value variable is measured by Price to Book Value (PBV). Since the data should meet the classical assumption test, therefore, normality test, multicollinearity test, heteroscedasticity and autocorrelation were carried out. The results showed that the debt ratio, accounts receivable turnover and net profit margin had a significant effect on firm value. On the other hands, other ratios such as current ratio, acid test ratio, debt to equity ratio, accounts receivable collection period, and gross profit margin do not have a significant effect on firm value.

Business Strategy, ISO 31000 and Bankruptcy Risk

The purpose of this study is to examine the effect of business strategy to bankruptcy risk and the effect moderate of ISO 31000 to business strategy and bankruptcy. The sample of this study is 50 firms listed on the Indonesia Stock Exchange (IDX). the results support that business strategy has a significant effect on bankruptcy risk. Firms which implement either one of two generic business strategies of cost leadership or differentiation, sig-nificantly effect to the risk of bankruptcy. the second result is ISO 31000 has not effect moderated to business strategy and bankruptcy risk

Analysis of Millennial Purchase Intention Using Modified UTAUT2 in Yogyakarta City

The purpose of this study was to analyse the effect of hedonic motivation and online purchasing habits on online purchase intentions and the effect of habitual mediation on hedonic motivation and online purchase intentions by Millennial. The research method used the AMOS path analysis to 400 students at the Universitas Sarjanawiyata Tamansiswa, Yogyakarta. The results showed that all hypotheses were accepted except hedonic motivation towards online purchase intentions, while habitual mediation of hedonic motivation and online purchase intentions was accepted, thus strengthening this mediation relationship. Thus, it can be concluded that Millennial like the online shopping experience because it is considered fun and amusing and can lead to habitual behaviour. The implication for online purchasing application managers should not only prioritize short-term (momentary) relationships but prioritize long-term relationships therefore consumers become accustomed to using the application. The author's recommendation for managers is to always be creative and innovative, such as creating an attractive and profitable membership program. This research is limited to the number and distribution area of the sample and does not specifically refer to a particular application. Suggestions for further research include the impact of social relationships and the facilitating conditions applied to online purchase intentions.

What Can We Learn from Business Innovation Fail-ure of Uber in Southeast Asia Market?

Uber is a global pioneer in the sharing economy platform entitled ride-hailing. It started to enter the Asian market in 2013-2014 with various community responses in each region. In March 2018, Uber withdrew from the competition in Southeast Asia after being acquired by one of the dominant players in the region, Grab. In connection with Uber's failure to operate its business in the region, this paper discusses Uber's business model, business expansion, competition in the market, and the factors that led to Uber's failure in the Southeast Asian market. To comprehensively describe the developing context, we used a qualitative method with a systematic data collection approach from literature reviews in conducting this study. This study emphasizes that large funding supports do not guarantee the success of business operations in a more globalized setting. Different market characteristics require different approaches. The case of Uber's failure in the Southeast Asian market, even though it was supported by large funds to "Uberize the entire world," proves that the characteristics made more "localized" are more likely at a certain point in time to survive. This study also underlines some learning points from the dominant factors causing the failure of Uber's business operations in the region that require immediate adaptation: non-conformity with market preferences, challenges from prevailing policies and infrastructure issues, and strong competition from local competitors.

The Influence of Work Motivation, Organizational Commitment and Organizational Culture on Employee Performance of Sharia Bank

The goal of this research is to investigate the effects of job motivation, organizational commitment, and organizational culture on the performance of Islamic bank employees. The scope of this research is limited to a single Islamic bank branch in Central Java. This is a quantitative study in which the data was collected using a questionnaire. The participants in this study were chosen from a population of 30 people using saturated sampling or census sampling methods, in which samples were taken from the entire community. SPSS 23 for Windows was used to analyze the data, which was done using multiple linear regression. All independent variables have a positive and significant influence on sharia bank workers' performance factors, either partially or simultaneously, according to the study.

Managing Tacit Knowledge Sharing: From Charismatic Leadership to Psychological Safety Climate

This study aims to examine the effect of charismatic leadership on the psychological safety climate and tacit knowledge sharing. This study also investigates the central role of psychological safety climate as a mediating variable between charismatic leadership and tacit knowledge sharing. This study adopted a simple random sampling method with 61 samples of employees from five of MSME companies in Banten. With the help of SmartPLS 3.0 software, the results of this study indicate that charismatic leadership has a significant direct influence on the psychological safety climate and tacit knowledge sharing. Likewise, the psychological safety climate has a significant direct effect on tacit knowledge sharing. This study also found evidence that charismatic leadership has a significant indirect effect on tacit knowledge sharing through mediating the psychological safety climate. Thus, the psychological safety climate acts as a partial mediator in this research model.

Relationship between Knowledge Sharing, Absorptive Capacity, and Innovation Capability: Empirical studies in minimarkets

This study aims to identify the relationship between knowledge sharing, innovation capabilities, and absorptive capacity. The study was conducted on 209 employees of a minimarket, in Bandung, West Java. Sampling was done incidentally. Factor analysis produces five factors for which construct validity is acceptable. Empirically, the multiple regression results support the research hypothesis. Knowledge sharing positively and significantly affects innovation capability and absorptive capacity. Furthermore, absorptive capacity partially mediates the relationship between knowledge sharing and innovation capabilities.

The influence of shared leadership on team performance with team personality composition as a moderating variable in student business project at Ciputra University Surabaya

This study was conducted to determine the effect of shared leadership and team performance with team personality composition as the moderating effect on Ciputra University Student business project. In order to collect data, this study distributed questionnaires to 146 International Business Management students class of 2017 by using the purposive sampling method. In this study, an analysis of the variables of shared leadership, team performance and team personality composition were analyzed as moderators for shared leadership on team performance. The results of the study found that the shared leadership variable had a significant effect on team performance. Meanwhile, the team personality composition did not moderate the relationship between shared leadership and team performance.

THE INFLUENCE OF NEEDS AND TRUST FACTORS ON OBJECTIVE BEHAVIORS ON BMT

Based on the results of the research that has been carried out, it is found that the Trust Factor is the main basis of a sharia financial institution and this can be seen from the data that the level of trust of members of the BMT / Islamic Islamic Cooperative Abdurrab is very high in this financial institution. BMT Members Applying for financing / debt / borrowing is not for the lifestyle of BMT Syariah members, where the purpose of BMTIA members to borrow / borrow is none other than to meet the needs needed for daily needs. Factor needs that arise from BMT members, namely the need to feel safer, according to sharia, halal and reassuring, this is the reason why people prefer to join sharia financial institutions / BMTs and for additional business capital needs. Based on the results of multiple linear regression, previously the data were tested for validity, reliability and normality test in information processing that the magnitude of the influence of the need factor and the trust factor on BMT. The research was carried out at BMT Islam Abdurrab, to members of the BMT. The method used in this research is quantitative