Indonesian Journal of Business Analytics

Journal Information
EISSN : 2808-0718
Published by: PT Formosa Cendekia Global (10.55927)
Total articles ≅ 28

Latest articles in this journal

Erry Setiawan, Dwi Dewianawati, Frendy Sutikno, Eny Nuraeni
Indonesian Journal of Business Analytics, Volume 2, pp 13-24;

The purpose of this study was to determine the analysis of accounting information control system of internal.Based on the measurement scale Gutman, accounting information system of the internal control values ​​obtained revenues amounting to 85.71%. This value is compared with the measurement criteria of accounting information systems with the scale Gutman including a sufficient criterion.The role of information systems in the UPT Puskesmas akuntani Karangbinangun been done  adequately. Inadequate system of accounting information obtained can be identified that the management of the elements of accounting information system, the purpose of accounting information system, and the function of accounting information system has run as much as possible. So as to provide pengolalaan adequate accounting information system.Accounting information systems to work toward internal control at revenue has been done adequately. Internal control plans and methods of income is against (the elements of accounting information systems, the purpose of accounting information systems, and accounting information systems function) conducted by the internal to control income derived from activities done in a period, which will produce reliable financial statements concerning effective and efficient revenue.The results of this study, for accounting information systems at  implementation should be further improved so that easier to carry out daily operations ranging from data collection, classification of data, data storage, and surveillance data to health centers can provide a more adequate control to keep the health center assets. So that the internal control income must remain in place and be effected again, so that the financial statements more valid, effective and efficient.
Sri Wahyuni, Kiki Joesyiana, Hj. Agustin Basriani, Desi Susanti
Indonesian Journal of Business Analytics, Volume 2, pp 89-98;

The modern age is currently using a lot of communication technology to make profits, especially in business, including online transportation developed by Grab. However, business actors should not engage in unhealthy business, especially the practice of setting prices lower than other competitors. Predatory pricing is a business strategy in which business actors undercut prices for a period of time with the intention of closing or disposing of competitors' businesses in the relevant market, thus creating monopolistic practices and unfair business competition, predatory pricing is regulated in Article 20 of the Law No. 5 of 1999 on the prohibition of monopolistic practices and unfair business competition. The Commission for the Surveillance of Business Competition (KPPU) has indicated to the practice of predatory pricing after the implementation of this online fare. If left unchecked, this practice is expected to harm the online transportation industry in a sustainable way. This type of research can be classified as empirical legal research, another term used is sociological because in this research, the author conducts research directly at the research site or place to get a complete and clear picture of the problem being studied. The nature of this research is descriptive qualitative with primary data sources, secondary data and tertiary data while the population and samples are online transport partners (Grab, Gojek, Maxim), consumers and KPPU. Data collection techniques are interviews, questionnaires and literature research. Two main things can be concluded from the results of the research problem. First, based on the author's research, the promo implemented by Grab is a program of Grab in the form of special short-term offers designed to attract consumers and the promo does not comply with Article 20 of the Business Competition Law and article 1365 of the Civil Code. Meanwhile, the legal consequences arising from these predatory activities are that competing companies will incur losses with the promos implemented by Grab and that the Grab company will be subject to criminal penalties in accordance with Article 48 paragraph 2 and 49 letters a, b and c if Grab has been proven to have used predatory pricing and civil penalties in the form of compensation for both material and immaterial losses to the injured parties.
Siswadi Sululing, Arif Mashuri, Mediaty, Sri Sundari, Grace T Pontoh
Indonesian Journal of Business Analytics, Volume 2, pp 73-88;

Penerimaan penggunaan aplikasi teknologi dipengaruhi oleh variabel Kegunaan persepsian, Kemudahan penggunaan persepsian, Sikap menggunakan teknologi, dan Minat perilaku menggunakan model TAM pada Universitas Muhammadiyah Luwuk. Penelitian ini bertujuan membuktikan pengaruh variabel-variabel tersebut terhadap penggunaan sesungguhnya aplikasi e-KKN SISIRU. Metode penelitian yang digunakan adalah metode kuantitatif dengan sampel berjumlah 95 responden, metode pengumpulan data melalui metode penyebaran kuisioner dan metode analisis data adalah analysis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel kemudahan penggunaan persepsian berpengaruh signifikan terhadap penggunaan sesungguhnya aplikasi e-KKN SISIRU. Selain itu, hasil penelitian ini juga menyarankan untuk menambah variabel seperti pengetahuan tentang domain pencarian, dan rancangan layar untuk dapat meningkatkan efisiensi penggunaan e-KKN SISIRU.
Erni Yuningsih, Sri Harini, Endang Silaningsih
Indonesian Journal of Business Analytics, Volume 2, pp 25-40;

This study aims to identify MSMEs problems, identify internal and external factors, and recommend alternative strategies through stakeholder involvement. This research uses a participatory approach. Data obtained in the form of primary through observation, depth interviews, and FGD. Secondary data was obtained from other sources. Analyzing using IFAS, EFAS and SWOT analysis. Based on the IFAS EFAS score, the competitive ability of MSMEs is classified as moderate. The right strategy is to implement a growth strategy through horizontal integration. In contrast, the alternative approaches are institutional empowerment, increased development, intensive engagement with stakeholders, increased access to funding sources, marketing network development, conducive climate, improvement of entrepreneurship programs, improvement of production and information technology.
Langgeng Slamet Widodo, Nuning Agustina Ambarsari
Indonesian Journal of Business Analytics, Volume 2, pp 57-72;

Penelitian ini bertujuan untuk untuk mengetahui pelayanan fasilitas di terminal keberangkatan apakah berpengaruh atau tidak terhadap kepuasan penumpang selama pandemi Covid–19 di Bandar Udara Yogyakarta International Airport. Jenis penelitian ini adalah kuantitatif dengan pendekatan deskriptif. Pengambilan sampel sebanyak 99 responden, teknik pengumpulan data melalui penyebaran angket/kuesioner dan dokumentasi. Analisis data dan pengujian hipotesis dilakukan dengan menggunakan simple linear regression analysis (analisis regresi linear sederhana) melalui SPSS for windows release 25.0. Hasil penelitian menunjukkan bahwa pelayanan fasilitas di terminal keberangkatan berpengaruh positif dan signifikan terhadap kepuasan penumpang selama pandemi Covid–19 di Bandar Udara Yogyakarta International Airport.
Dwi Dewianawati, Fajar Purwanto, Erry Setiawan
Indonesian Journal of Business Analytics, Volume 2, pp 41-56;

Banking has a major role in the economy to raise funds from the public which is then channeled back to the community in the form of credit. Not optimal lending conducted by the bank into the background of this study. For that we need to be determined how financial ratios, and the bank rate on loans for working capital. The data used in this research is secondary data where the population used in this study is a commercial bank listed on the Indonesia Stock Exchange in the period 2017-2021. Purposive sampling method, so that from 40 companies acquired a total of 14 banks as samples. The analytical method used in this research is multiple linear regression. Partial results of this study show that the LDR and ROA significantly and negatively related to working capital lending. CAR positive and significant impact on working capital lending, while interest rates don’t affect the working capital loan portfolio. And simultaneously shows that LDR, CAR, ROA and interest rates significant positive effect on working capital loans.
Lee-Anne C Johennesse, I Gusti Agung Musa Budidarma Budidarma
Indonesian Journal of Business Analytics, Volume 2, pp 1-12;

This study seeks to find the rank of corporate governance characteristics that affect bank performance. The artificial neural network is employed in the analysis instead of regression analysis. There are two dependent variables which are ROA and PER that represents the accounting performance and the market performance. Size of the board of directors, gender diversity of the board, and board independence are the corporate governance characteristics considered in this study. Board independence is the most important factor in determining both accounting performance and market performance. However, the size of the board of directors becomes the second-factor affecting a bank’s accounting performance and the last factor affecting the bank’s market performance, while gender diversity is the last factor for accounting performance and the second factor for market performance.
Abdul Wahab Samad
Indonesian Journal of Business Analytics, Volume 2, pp 99-110;

Tujuan penelitan ini adalah untuk mengetahui perkembangan penggunaan aplikasi Analisa data pada bidang sumber daya manusia dan tantangan analisis data dalam isu-isu global yang penting pada era industri 4.0 dalam memenuhi kemustahilan mengganti kecerdasan manusia dengan mesin, dengan di dasarkan pada kemampuan mesin dan manusia mengelola data. Metode yang digunakan adalah kualitatif troubling method analisis. Hasilnya menemukan applikasi data Analisa pada era industri 4.0 pada seluruh aspek kecerdasan manusia dapat digantikan oleh robot dengan memori data yang sangat besar.
Fitri Dewi Sartika Ritonga Fitri, Ratna Sari Dewi
Indonesian Journal of Business Analytics, Volume 1, pp 117-128;

Penelitian ini bertujuan untuk mengetahui pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum dan Dana Alokasi Khusus terhadap Alokasi Belanja Daerah baik secara simultan maupun parsial pada pemerintahan kabupaten/kota di Provinsi Sumatera Utara. Metode penelitian dalam skripsi ini adalah menggunakan penelitian Kuantitatif, dengan jumlah sampel 33 Kabupaten/Kota yang ada di Provinsi Sumatera Utara. Penelitian ini dilakukan untuk periode 2018-2019. Jenis data yang digunakan adalah data sekunder. Data diperoleh melalui situs internet ( dan situs Badan Pusat Statistik Sumatera Utara. Data yang dianalisis dalam penelitian ini diolah dari Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah (APBD) Kabupaten/Kota Sumatera Utara. Data yang telah dikumpulkan dianalisis dengan metode analisis data yang terlebih dahulu dilakukan pengujian asumsi klasik sebelum melakukan pengujian hipotesis. Pengujian hipotesis dalam penelitian ini menggunakan regresi linier berganda dengan uji F dan uji t. Hasil penelitian menunjukkan bahwa secara simultan Pendapatan Asli Daerah, Dana Alokasi Umum dan Dana Alokasi Khusus berpengaruh positif dan signifikan terhadap Alokasi Belanja Daerah. Secara parsial Pendapatan Asli Daerah, Dana Alokasi Umum dan Dana Alokasi Khusus berpengaruh positif dan signifikan terhadap Alokasi Belanja Daerah.
Putri Indah Pratiwi, Ratna Sari Dewi
Indonesian Journal of Business Analytics, Volume 1, pp 183-198;

Tujuan penelitian ini adalah untuk mengetahui dan menguji pengaruh kompetensi aparat desa dan Partisipasi Masyarakat terhadap akuntabilitas pengelolaan dana desa di Kecamatan Namorambe Kabupaten Deli Serdang. Adapun populasi dalam penelitian ini adalah seluruh desa yang berada di Kecamatan Namorambe dengan responden yang terdiri atas Kepala Desa, Sekretaris Desa, Bendahara Desa dan Badan Permusyawaratan Desa (BPD). Jenis penelitian ini adalah penelitian kuantitatif. Metode pengambilan sampel dilakukan dengan menggunakan sampel jenuh. Teknik pengumpulan dilakukan dengan menggunakan kuisoner dengan cara disampaikan langsung kepada responden. Teknik analisis data menggunakan teknik analisis statistik deskriptif dan menggunakan Regresi Linier Berganda. Dari hasil penelitian yang dilakukan menunjukkan bahwa terdapat pengaruh kompetensi aparat desa dan partisipasi masyarakat terhadap akuntabilitas pengelolaan dana desa.
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