PENGARUH KEPUTUSAN INVESTASI DAN KEPUTUSAN PENDANAAN TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA LQ-45

This study aims to examine the effect of investment and funding decisions on firm value with profitability as a mediating variable in companies included in the LQ45 index for the 2015-2019 period. The results on the t test show that the positive investment decision is not significant to profitability. The funding decision is negative and not significant to profitability. Investment decisions are positive and significant to firm value while negative funding decisions are not significant to firm value. Profitability is positive and significant to firm value. The results of the mediation test show that profitability is not able to mediate the effect of investment decisions and funding decisions on firm value.Keywords:Keputusan Investasi, Keputusan Pendanaan, Profitabilitas, Nilai Perusahaan

PENGARUH STORE ATMOSPHERE TERHADAP MINAT BELI KONSUMEN PADA DISTRO THREE SECOND DI KOTA MATARAM

This research is aims to reveal hoe store atmosphere affects custumers’ buying interest. Data collection is done through interview, observation, and questionnaire, while data analysis is done through classical assumption test, double linier regression analysis, double coefficient determinant analysis (r2).Tujuan penelitian ini adalah untuk mengetahui bagaimana Pengaruh Store Atmosphere Terhadap Minat Beli Konsumen.Jenis penelitian yang akan dilakukan bersifat asosiatif kausal (sebab akibat), dan penentuan responden menggunakan sampling insidental terhadap 160 orang responden. Teknik pengumpulan data dengan wawancara, observasi dan angket serta alat pengumpulan data dengan menggunakan kuesioner. Untuk menganalisis pengaruh store atmosphere digunakan Uji Asumsi Klasik, Analisis Regresi Linier Berganda dan Koefisien Determinasi Berganda (R2). This research is aims to reveal hoe store atmosphere affects custumers’ buying interest. Data collection is done through interview, observation, and questionnaire, while data analysis is done through classical assumption test, double linier regression analysis, double coefficient determinant analysis (r2).Tujuan penelitian ini adalah untuk mengetahui bagaimana Pengaruh Store Atmosphere Terhadap Minat Beli Konsumen.Jenis penelitian yang akan dilakukan bersifat asosiatif kausal (sebab akibat), dan penentuan responden menggunakan sampling insidental terhadap 160 orang responden. Teknik pengumpulan data dengan wawancara, observasi dan angket serta alat pengumpulan data dengan menggunakan kuesioner. Untuk menganalisis pengaruh store atmosphere digunakan Uji Asumsi Klasik, Analisis Regresi Linier Berganda dan Koefisien Determinasi Berganda (R2).

KRITERIA HOMESTAY DI DESA WISATA YANG MEMENUHI PRINSIP-PRINSIP WISATA HALAL : SEBUAH KAJIAN TEORI

This theoretical review aimed to discuss about homestay criteria that has been accepting halal tourism principles that can be implemented in the rural tourism. This because the need of adjustment in the pandemic era and the industry must adopt the current condition. The criteria will be useful for the researcher and the assesors for the feasibility of homestay as a halal homestay in this pandemic era and after.Keywords:Homestay, halal, tourism, rural, principles

PERSEPSI UKM TERHADAP APLIKASI AKUNTANSI BERBASIS ANDROID DENGAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL DAN THEORY OF PLANNED BEHAVIOR

The purpose of this study was to determine the perceptions of Small and Medium Enterprises (SMEs) users and non-users of Android-based accounting applications as well as the benefits and feasibility of the application to be used as an SME accounting information system. This study uses phenomenological methods and analyzed descriptively. The data were analyzed using interactive analysis techniques which included data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that the perception of SMEs using Android-based accounting applications provides a lot of positive responses, both from application users and non-users. The results of interviews with informants prove that android-based accounting applications can improve business performance and productivity, work faster, stored data is safer, and the accounting information produced is clearer, more complete, and accurate. Although most of the informants gave a positive response, a few informants were still comfortable using manual recording because it was considered easy and did not require complex recording. From the results of data analysis, the android-based accounting application has a feasibility level of 72% which indicates that this accounting application is very feasible to be used as a better financial recording of SMEs and meets accounting standards.Keywords:Keywords:SMEs perception, android-based accounting application, technology acceptance model, theory of planned behavior.

ANALISIS PERBANDINGAN MOTIVASI KERJA DAN KEPUASAN KERJA BERDASARKAN GENDER PADA PUSKESMAS UTAN KABUPATEN SUMBAWA

This study aims to analyze differences in work motivation and job satisfaction based on gender in the Utan Health Center in Sumbawa Regency. The subjects in this study were all employees of the Utan Health Center in Sumbawa Regency. This study used a sample of 60 employees, consisting of 15 male employees and 45 female employees. The sampling technique in this study uses Disproportionate stratified random sampling and to test the hypothesis MANOVA analysis tools are used with a significance level of 5%. The results of the data analysis show that there is a significant difference in the work motivation of male employees and female employees at Puskesmas Utan, Kabupaten Sumbawa, where the significance value is 0.002 <0.05. Meanwhile, the results of the job satisfaction variable showed that there was no significant difference between male employees and female employees at the Puskesmas, Kabupaten Sumbawa, where the significance value was 0.138> 0.05.Keywords:Analysis Differences in Work Motivation and Job Satisfaction Based on Gender

ANALISIS PERBEDAAN ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY SEBELUM DAN SESUDAH PERISTIWA PENETAPAN UNDANG-UNDANG TAX AMNESTY

The purpose of this study was to determine the difference in the average abnormal return and trading volume activity before and after the enactment of the tax amnesty law on the LQ-45 index. The type of data used in this study is secondary data with data collection techniques using the documentation method. Determination of the sample in this study using purposive sampling method with certain criteria so as to obtain 45 samples. The analytical technique used in this research is paired sample t-test with an observation period of 10 days. The results of this study indicate that: (1) There is no difference in the average abnormal return before and after the enactment of the tax amnesty law. (2) There is no difference in the average trading volume activity before and after the enactment of the tax amnesty law.

PENGARUH RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN YANG TERGABUNG DALAM INDEKS KOMPAS100

The firm’s goal is to maximize the firm value or wealth for its shareholders. The purpose of this research is to examine the effects of profitability ratio, liquidity ratio, solvency ratio, and activity ratio on the firm value which are part of Kompas-100 index during period 2015 – 2019. Sample are selected by using purposive sampling method. The analysis technique used is multiple linear regression analysis. This study indicate that the profitability, liquidity and activity ratio have positive and significant effect on firm value. Meanwhile, the solvability has a negative and significant effect on firm’s value.Keywords:Profitability; liquidity; solvability; activity; firm value

ANALISIS PENGARUH SIKAP TERHADAP MINAT BELI ONLINE MELALUI DROPSHIPPER PADA MEDIA E-COMMERCE

Tujuan penelitian ini adalah untuk mengetahui pengaruh sikap kognitif, afektif, dan konatif terhadap minat beli online melalui dropshipper pada media e-commerce. Populasi dalam penelitian ini adalah individu/masyarakat NTB yang berminat untuk berbelanja online melalui dropshiper. Teknik penentuan sampel yang digunakan pada penelitian ini adalah non-probability sampling dengan metode convenience sampling. Dengan metode convenience sampling, responden yang berhak mengisi kuesioner tergantung sepenuhnya kepada kemudahan penelitian. Analisis yang digunakan dalam penelitian ini adalah analisis PLS. Hasil penelitian membuktikan bahwa sikap berpengaruh terhadap minat beli online melalui dropshipper. Kata Kunci: Sikap Kognitif, Afektif, Konatif dan Minat Beli

PROFITABILITAS STRATEGI KONTRATRIAN DI BURSA EFEK INDONESIA

The efficient market hypothesis implies that no investor can get an abnormal return. This hypothesis has become a research topic that many researchers refer to. However, this hypothesis is strongly refuted after the discovery of several anomalies that are inconsistent with the efficient market hypothesis. One of them was found by De Bondt and Thaler (1985), that stock prices have a certain tendency, namely that stocks that perform well in one period will become stocks that perform poorly in the next period. Vice versa. This phenomenon is called overreaction or overreaction. These findings motivated further researchers to apply contrarian strategies to gain an advantage when there was an overreaction. This research is a study that is intended to obtain evidence of the ability of contrarian strategies in obtaining abnormal returns. This study aims to analyze the occurrence of overreaction on stocks on the Indonesia Stock Exchange and to analyze the advantages of implementing a contrarian strategy for investors. This research was conducted at companies listed on the Indonesia Stock Exchange. The companies selected were 100 companies with the most active transactions during 2019. From the results of data analysis, it can be concluded that there was a price reversal for the shares listed on the Indonesia Stock Exchange. This result is quite strong because it has been tested for up to 4 weeks. Despite the price reversal, the contrarian strategy was not able to generate significant returns for investors.Keywords :contrarian strategy, abnormal return, overreaction

PENGARUH TINGKAT INFLASI, SUKU BUNGA BI, DAN NILAI TUKAR RUPIAH TERHADAP IHSG

The Composite Stock Price Index (IHSG) is a description of information regarding the movements of all stock prices that affect capital market conditions and produce a trend. There are three factors that mainly influence the IHSG, namely inflation, BI interest rates, and the rupiah exchange rate. The purpose of this study was to examine the relationship between inflation, BI interest rates, rupiah exchange rate and the IHSG in the period of 2016-2020. The method in this research used quantitative methods. The results showed that inflation and BI interest rates have a negative and insignificant effect on the IHSG, while the Rupiah exchange rate has a significant negative effect on the IHSG.Keywords :IHSG, Inflasi, Suku Bunga BI, Nilai Tukar Rupiah