Business and Accounting Education Journal

A Pengaruh Intensitas Penggunaan Media Sosial dan Pengetahuan Kewirausahaan Terhadap Minat Berwirausaha Mahasiswa Pendidikan Ekonomi STKIP PGRI Jombang

Febri Nur Khofifah, Fahimul Amri — Sun, 31 Dec 2023 00:00:00 +0700

Penelitian ini bertujuan untuk menjelaskan pengaruh intensitas penggunaan media sosial mahasiswa ekonomi STKIP PGRI Jombang terhadap minat berwirausaha, pengaruh pengetahuan kewirausahaan mahasiswa STKIP PGRI Jombang terhadap minat berwirausaha, dan pengaruh intensitas penggunaan media sosial dan pengetahuan mahasiswa kewirausahaan STKIP PGRI Jombang terhadap minat berwirausaha. Penelitian ini menggunakan pendekatan kuantitatif. Regresi linier berganda digunakan sebagai analisis data. Populasi dalam penelitian ini adalah mahasiswa pendidikan ekonomi STKIP PGRI Jombang dari angkatan 2019, 2020, dan 2021 dengan sampel penelitian berjumlah 105 mahasiswa. Hasil penelitian menunjukkan bahwa intensitas penggunaan media sosial mempengaruhi minat berwirausaha mahasiswa, minat berwirausaha dipengaruhi oleh pengetahuan berwirausaha,

Pengaruh Kepemilikan Asing, Tingkat Nasionalitas, Tingkat Perlindungan Investor, Lingkungan Hukum, dan Tarif Pajak terhadap Tax Avoidance Perusahaan Multinasional dengan Ukuran Perusahaan sebagai Variabel Moderasi

Rizky Tri Nova Ramadhona, Nurdian Susilowati — Sun, 31 Dec 2023 00:00:00 +0700

This research or study was conducted from previous research about what variable have influence on the tax avoidance because there is some research gap on many studies about tax avoidance. The aim of this research is to find out what variables can influence tax avoidance and whether company size is able to moderate tax avoidance behavior or not and also to examine the impact of the Covid-19 pandemic on tax avoidance in Indonesia. This research sample is a food & beverages multinational company in Indonesia and listed on Indonesia Stock Exchange. Using time period 2018-2022. Using a Stata 17 and the analysis for the data using regression analysis (OLS) with robustness test provided by the statistic application or Stata 17. The result from this research indicates that foreign ownership, nationality level, investor protection level, and tax rates doesn’t have influence on tax avoidance. On top of that, this research also indicate that firm size doesn’t give moderation to all independent variables on tax avoidance. However, this research giving indication that law environment able to influence tax avoidance in a negative way. This research gives information for an evaluation for the government and also for the company about tax managerial and planning.

Peran Locus of Control dalam Memoderasi Pengaruh Self Regulated Learning, Perfeksionisme dan Motivasi Berprestasi terhadap Prokrastinasi Akademik Mahasiswa

Bagus Galin Dwi Rizki, Saringatun Mudrikah — Sun, 31 Dec 2023 00:00:00 +0700

This research aims to determine the role of locus of control in moderating the influence of self-regulated learning, perfectionism, and achievement motivation on academic procrastination. This study uses a quantitative approach. The population in this study were students who were still active in the 2018 Economic Education study program, totaling 93 students. The sampling technique uses saturated samples. The data collection technique in this research uses questionnaires, and the data analysis method uses descriptive analysis and Moderated Regression Analysis (MRA). The research results show that self-regulated learning and achievement motivation have a negative effect on academic procrastination. Perfectionism has a positive effect on academic procrastination. Locus of control is able to moderate the influence of self-regulated learning and achievement motivation on academic procrastination.

Pengaruh Non Perfoming Loan (NPL) dan Restrukturisasi Kredit Terhadap Profitabilitas dan BOPO pada Perusahaan Perbankan Umum Konvensional yang Terdaftar di OJK Selama Covid-19

harry poernomo, Oetami P. Winarto — Tue, 19 Mar 2024 00:00:00 +0700

The global economy in 2020 was marked by the COVID-19 pandemic which had a tremendous impact, not only on health but also on the economy and financial system stability. The performance of banking as an intermediary institution that mobilizes funds in the economy has also been affected by the COVID-19 pandemic since early 2020. As a result of this phenomenon, the value of non-performing loans (NPLs) or non-performing loans has also decreased due to the ability to pay from customers has also decreased. The purpose of this study is to analyze and examine the effect of Non Performing Loans (NPL) and credit restructuring on the profitability and BOPO of conventional commercial banking companies registered with OJK during the Covid-19 period (June 2020 – June 2021).

This type of research is quantitative research. The population of this research is all conventional general banking companies registered with the OJK during the Covid-19 period for the period June 2020-June 2021, which are 107 banks. The sampling technique in this study was purposive sampling, namely the sampling technique based on the criteria set by the researcher.

The data collection technique is secondary data in the form of an annual report obtained from the OJK official website. The analytical tool to test the hypothesis uses descriptive analysis with multiple regression analysis.

The results of the hypothesis test of Non Performing Loans (NPL) have a negative effect on Return on Assets (RoA), Credit Restructuring has a positive effect on Return on Assets (RoA), Non Performing Loans (NPL) have a negative effect on Return On Equity (ROE), Credit Restructuring has a negative effect on Positive effect on Return On Equity (ROe), Non Performing Loan (NPL) has a positive effect on Operating Expenses on Operating Income (BOPO), Credit Restructuring has a negative effect on Operating Expenses on Operating Income (BOPO).

Based on the results of the study, it can be concluded that NPL has an effect on profitability and BOPO, while credit restructuring has no effect on profitability and BOPO. The advice given is that the author suggests that banks should better manage their productive assets by providing credit effectively, efficiently, and with the principle of prudence, because if banks can manage lending properly, it can minimize the emergence of non-performing loans (NPL).

Efektivitas Penggunaan Media Interaktif Quizizz Terhadap Hasil Belajar Siswa SMK Negeri 2 Tebo

Jarot Tri Bowo Santoso, Arrum Prabawati, Said Nur Octavianto — Sun, 31 Dec 2023 00:00:00 +0700

The purpose of this study was to analyze the effectiveness of using interactive learning media quizizz on learning outcomes of Accounting as an Information System in class XI Accounting at SMK Negeri 2 Tebo in the 2022/2023 learning year. This experimental research was conducted at SMK Negeri 2 Tebo. The experimental class was selected XI Accounting 1 class and XI Accounting II control class because the two classes had almost the same average daily score. Data was taken with tests, namely pre tests and post tests in both classes. The data were analyzed by Paired Sample T Test and Independent t test. The results showed that (1) Quizizz Interactive Media was able to improve student learning outcomes, (2) Quizizz Interactive Media was effective in improving student learning outcomes.