Prosiding SNABM 1th 2022 http://snabm.unim.ac.id/index.php/prosiding-snabm <p>Fakultas Ekonomi Universitas Islam Majapahit (FE-UNIM) memberikan perhatian penting bagi upaya-upaya eksplorasi ilmu pengetahuan dalam berbagai bingkai paradigma ilmu pengetahuan. Salah satu upaya yang dilakukan adalah dengan menyelenggarakan seminar nasional yang diadakan secara rutin setiap tahun. Seminar Nasional yang diadakan oleh FE-UNIM tersebut bernama Seminar Nasional Akuntansi Bisnis dan Manajemen (SNABM).</p> <p>Prosiding Seminar Nasional Akuntansi Bisnis dan Manajemen (SNABM) merupakan sarana publikasi luaran yang dihasilkan dari kegiatan Seminar Nasional Akuntansi Bisnis dan Manajemen (SNABM) yang diselenggarakan oleh Fakultas Ekonomi Universitas Islam Majapahit.</p> <p> </p> <p>Prosiding ini memiliki identitas:</p> <table class="data" width="100%"> <tbody> <tr valign="top"> <td width="20%">ISSN</td> <td width="40">: xxxx-xxxx</td> </tr> <tr valign="top"> <td width="20%">Judul OCS</td> <td width="40">: Prosiding Seminar Nasional Akuntansi Bisnis dan Manajemen</td> </tr> <tr valign="top"> <td width="20%">Inisial</td> <td width="40">: SNABM</td> </tr> <tr valign="top"> <td width="20%">Frekuensi</td> <td width="40">: 6 Bulanan</td> </tr> <tr valign="top"> <td width="20%">Editor in Chief</td> <td width="40">: Tatas Ridho Nugroho, S.Pd., M.Pd., M.Ak., CIAP., C.FR., CFTax</td> </tr> <tr valign="top"> <td width="20%">Publisher</td> <td width="40">: Fakultas Ekonomi Universitas Islam Majapahit</td> </tr> </tbody> </table> Fakultas Ekonomi Universitas Islam Majapahit en-US Prosiding SNABM 1th 2022 Pengaruh Ukuran Perusahaan, Rasio Aktivitas, Kinerja Profitabilitas Terhadap Nilai Perusahaan Dengan Variabel Intervening Financial Distress http://snabm.unim.ac.id/index.php/prosiding-snabm/article/view/6 <p><em>The purpose of this study to determine whether the size of the company, the ratio of activity, and profitability performance affect the value of the company through the mediation of financial distress. The design of this study is explanatory research with quantitative approach. The subjects of research mining company Coal subsector IDX. This type of data is secondary data from IDX's annual and financial reports in 2018-2020. Using purposive sampling method for sampling. Of the 26 populations, obtained the number of samples as many as 10 coal subsector companies, obtained 30 company data. Data analysis using descriptive statistics and Structural Equation Modeling (SEM-PLS) with SmartPLS tool version 3.2.9. The results showed that profitability performance has a significant positive effect on the value of the company, company size significantly negative effect on company value, while the ratio of activity and financial distress does not affect the value of the company. Profitability performance has a significant negative effect on financial distress and the other two variables have no effect. Financial distress proved unable to mediate the influence of company size, activity ratio, and profitability performance against the value of the company because it does not meet the criteria of significance.</em></p> Dian Windy Aulia Nur Ainiyah Marisha Khanida Copyright (c) 2022 Prosiding SNABM 1th 2022 2022-08-21 2022-08-21 1 1 1 18 Pengaruh Pendapatan Asli Daerah, Belanja Modal, Belanja Bantuan Sosial dan Pertumbuhan Ekonomi Terhadap Kinerja Keuangan Daerah Di Jawa Timur http://snabm.unim.ac.id/index.php/prosiding-snabm/article/view/11 <p><em>The </em><em>purpose of this study was to determine the local revenue has a significant partial effect on the financial performance of the district/city government in East Java, to know that capital expenditures have a partial significant effect on the financial performance of the district/city government in East Java, to know that social assistance spending has an effect partially significant to the financial performance of regency/municipal governments in East Java, knowing that economic growth has a partially significant effect on the financial performance of regency/municipal governments in East Java, and knowing local revenue, capital expenditures, social assistance spending, and economic growth have a significant effect simultaneously on the financial performance of district/city governments in East Java. The population of this study is the local government of East Java. With a sample of 38 regencies/cities with a total of 38 regencies/cities in East Java. This study is a quantitative study using multiple linear regression with the help of SPSS 26. The results of this study are local revenue has a partially significant effect on regional financial performance, capital expenditures have a partially significant effect on regional financial performance, social assistance expenditures have no partial significant effect on regional financial performance, economic growth has a significant effect on regional financial performance, and local revenue, capital expenditure, social assistance expenditure, and economic growth have a significant simultaneous effect on regional financial performance.</em></p> Arieza Dwi Fatmawati Hari Setiono Nurdiana Fitri Isnaini Copyright (c) 2022 Prosiding SNABM 1th 2022 2022-08-21 2022-08-21 1 1 19 31 Analisis Faktor-Faktor Yang Mempengaruhi Keputusan Pembelian Mesin Jahit http://snabm.unim.ac.id/index.php/prosiding-snabm/article/view/17 <p><em>Clothing is a primary need for humans, therefore clothing is a major commodity, especially in terms of lifestyle or current trends. Therefore, making clothes requires a tool called a sewing machine, in order to make clothes faster and easier. UD Fajar Sewing Machines sells all kinds of sewing machines. UD Fajar sewing machine also applies a 4p marketing mix strategy, in this case it is necessary to have a purchasing decision process. Therefore, this study aims to determine the factors that influence sewing machine decisions at UD. Fajar Sewing Machine Mojokerto, this research was conducted by distributing online questionnaires to consumers at UD. Fajar Sewing Machine, the population in this study were people who had bought a sewing machine at UD. Fajar Sewing Machine, and a sample of 154 respondents, data analysis using the SPSS application 28 for Windows, 5 new factors were formed. The amount of diversity that can be explained by factor 1 is 16.729%, the diversity that can be explained by factor 2 is 14.681%, the diversity that can be explained by factor 3 is 14.573%, the diversity that can be explained by factor 4 is 11.944% and the diversity that can be explained by factor 4 is 11.944%. which can be explained by factor 5 which is equal to 7.772%.</em></p> Moh. Dwi Rohmawansyah Rahayu Rini Armin Copyright (c) 2022 Prosiding SNABM 1th 2022 2022-08-21 2022-08-21 1 1 32 44 Analisis Faktor-Faktor Marketing Online dan Offline yang Mempengaruhi Keputusan Konsumen Berkunjung http://snabm.unim.ac.id/index.php/prosiding-snabm/article/view/22 <p><em>Currently, there are many similar competitors in the form of cafes that dominate in the Pacet area, which are very popular with the natural tourism sector, thereby increasing public interest. This condition causes the company to have to deal with other competitors in implementing marketing strategies through social media and print media.</em> <em>This study aims to analyze the online and offline marketing factors that influence the consumer's decision to visit the Landscape Cafe, with a</em> <em>population of 120 respondents using the Accidental Sampling technique. The data analysis technique used in this study uses factor analysis methods which include problem formulation, compiling a correlation matrix with two stages, namely the Bartlett Test Of Sphericity (BTS) and Kaiser-Mayer-Olkim (KMO).</em></p> <p><em>The results showed that the eigenvalues ​​of the seven new factors were more than 1 and the cumulative percentage of the seven new factors was 72.357%, it can be concluded that the seven new factors were sufficient to represent the diversity of the previous variables. The amount of diversity that can be explained by factor 1 is 15.462%. The diversity that can be explained by factor 2 is 14.584%. The diversity that can be explained by factor 3 is 11.343%. The diversity that can be explained by factor 4 is 10.797%. The diversity that can be explained by factor 5 is 7.982%. The diversity that can be explained by factor 6 is 6.123%. The diversity that can be explained by factor 7 is 6.066%.</em></p> Thouvana Nur Mahadiva Rahayu Kasnowo Copyright (c) 2022 Prosiding SNABM 1th 2022 2022-08-21 2022-08-21 1 1 45 58 Pengaruh Faktor Fundamental dan Teknikal Terhadap Harga Saham Pada Sub Sektor Makanan dan Minuman Yang Terdaftar Di BEI Periode 2018-2020 http://snabm.unim.ac.id/index.php/prosiding-snabm/article/view/24 <p><em>The Industrial Revolution 4.0 or the Digital Disruption Era, has brought major changes in all sectors of society in Indonesia and its surroundings as a result of technological breakthroughs and digitalization. This study aims to determine the effect of fundamental factors and technical factors on stock prices in the sub-sector of food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period. The variables used in this study are fundamental variables which are reflected by Current Ratio (CR), Return On Assets (ROA), and Debt To Equity Ratio (DER), while technical variables are reflected by stock trading volume and past stock prices. This research was conducted using secondary data, namely financial reports that can be accessed through the official IDX website. The population in this study is the sub-sector of food and beverage companies listed on the Indonesia Stock Exchange (IDX). The sample of this research is 19 companies with purposive sampling technique. The data analysis technique used descriptive analysis with the help of the SmartPLS Vers 3.0 program. The results showed that fundamental factors had no significant effect on stock prices, and technical factors had a significant effect on stock prices in the food and beverage sub-sector.</em></p> Yuniar Dwi Arridha Hari Setiono Marisha Khanida Copyright (c) 2022 Prosiding SNABM 1th 2022 2022-08-21 2022-08-21 1 1 59 70 Pengaruh Brand Image, Brand Trust Dan Brand Awareness Terhadap Keputusan Pembelian Produk Smartphone Merek Oppo http://snabm.unim.ac.id/index.php/prosiding-snabm/article/view/39 <p><em>This study is to determine the effect of Brand Image, Brand Trust and Brand Awareness on Purchase Decisions for Oppo Brand Smartphones. This type of research uses a quantitative approach. By taking a sample of 100 respondents using a questionnaire. The results of hypothesis testing (t test) show that the significance value of the brand image variable (X1) is 0.00 which is smaller than 0.05 and the brand trust variable (X2) is 0.30 smaller than 0.05 for the brand awareness variable of 0.00 which is smaller than 0.05. This shows that the variable brand image (X1), brand trust (X2), and brand awareness (X3) have a positive or significant influence on purchasing decisions (Y). obtained the decision Ho is rejected and ha accepted. This can be seen from the resulting significance value of 0.000 which is smaller than 0.05. Thus, it can be concluded that the independent variables which include brand image (X1), brand trust (X2), and brand awareness (X3) have a simultaneous influence on the dependent variable of purchasing decisions (Y).</em></p> Amru Farobbi Hartono M Syamsul Hidayat Copyright (c) 2022 Prosiding SNABM 1th 2022 2022-08-25 2022-08-25 1 1 71 81 Analisis Pengaruh Pembelajaran Daring Pada Masa Pandemi Covid -19 Dan Fraud Diamond Terhadap Kecurangan Akademik http://snabm.unim.ac.id/index.php/prosiding-snabm/article/view/41 <p><em>This study analyzes online learning during the covid-19 pandemic and Fraud Diamond on academic cheating partially and simultaneously. Fraud Diamond consists of pressure, opportunity, rationalization and ability. Data collection techniques in this study using non-probability sampling with questionnaires. The type of non-probability sampling in this research is by using a saturated sample and using SPSS 26 data analysis. The sample in this study is 83 active students in the accounting study program, Faculty of Economics, Islamic University of Majapahit. The results of the partial test show that online learning has a sig value of 0.008 &lt;0.05 and a t-count value of 1.705 &gt; t-table 1.663 so that online learning has a positive effect. Pressure has a sig value of 0.028 and a t-count of 2.242 &gt; 1.663 so that pressure has a positive effect, Opportunity to obtain a sig value of 0.003 &gt; 0.05 and a t-count value of 1.889 &gt; 1.663 so that opportunity has a positive effect, Rationalization obtains a sig value of 0.009 and a t-count value 2.696 &gt; 1.663 so that rationalization has a positive effect, and the ability to obtain a sig value of 0.000 &lt; 0.05 and t-count 7.930 &gt; 1.663 so that the ability has a positive effect, while simultaneously (F) obtains 0.000 &lt; 0.05 and F-Calculate 23.875 &gt; F- Table 2,490 research results show that the independent variables affect the dependent variable simultaneously.</em></p> Yustin Okta Wiana Hari Setiono Nurdiana Fitri Isnaini Copyright (c) 2022 Prosiding SNABM 1th 2022 2022-08-25 2022-08-25 1 1 82 94 Pengaruh Profitabilitas Dan Likuiditas Terhadap Nilai Perusahaan Dengan Intellectual Capital Sebagai Variabel Moderasi http://snabm.unim.ac.id/index.php/prosiding-snabm/article/view/43 <p><em>The value of a company is an investor’s view of good or bad judgment of a company that can be seen by its stock price. If a company sharesprice is high automatically the company’s value is high. It is important for investors to pay attention to the company’s value because it can describe the magnitude of the invesment returns that investors have already invested. The pricipal purpose of this study is to understand how profitability and liquidity affect corporate values and whether intellectual capital was able to modernize the property and real estate sub corporate listed in the Indonesian Stock Exchange period 2018-2020.The sampling taken on this study using purposive sampling and get the number of sampels as many 19 companies. The study is a quantitative study using secondary data obtained from official website of the Indonesian Stock Exchange.The study uses Partial Least Square (PLS) programs to analyze the data.The study has concluded that profitability has a positive and significant impact on company values. Liquidity affects both positive and insignificant company values. Intellectual capital affects the negative and insignificant impact of the company values. Intellectual capital was able to modernize the relationship between profitability to the campany values. Intellectual capital is unable to modernize the relationship between the liquidity to the company values.</em></p> Yuyun Ristiani Nur Ainiyah Marisha Khanida Copyright (c) 2022 Prosiding SNABM 1th 2022 2022-08-25 2022-08-25 1 1 95 108 Pengaruh Layanan Purna Jual, Harga dan Promosi Terhadap Keputusan Pembelian Motor Honda Pada CV. Laris Motor Canggu http://snabm.unim.ac.id/index.php/prosiding-snabm/article/view/45 <p><em>This study aims to find out after-sales service, price and promotion partially and simultaneously have a significant effect on purchasing decisions for Honda motorcycles at CV Dealers. Laris Motor Canggu Mojokerto. This study uses a quantitative descriptive approach. The technique collected in the form of primary data through a questionnaire distributed to respondents called a questionnaire. In this study the population is the consumer Dealer CV. Laris Motor Canggu Mojokerto with a total of 375 people in January-May 2022. While the sample in this study amounted to 194. The analysis technique used multiple linear regression analysis. The results of this study are: 1) There is a partially significant after-sales service effect on purchasing decisions for Honda motorcycles at CV Dealers. Laris Motor Canggu Mojokerto. 2) There is a partial significant effect of price on purchasing decisions for Honda motorcycles at CV Dealers. Laris Motor Canggu Mojokerto. 3) There is a partially significant effect of promotion on purchasing decisions for Honda motorcycles at CV Dealers. Laris Motor Canggu Mojokerto. 4) There is a simultaneous significant effect of after-sales service, price and promotion and on purchasing decisions for Honda motorcycles at CV Dealers. Laris Motor Canggu Mojokerto.</em></p> Anggresti Anggresti Puji Pramesti Hartono Hartono M. Syamsul Hidayat Copyright (c) 2022 Prosiding SNABM 1th 2022 2022-08-26 2022-08-26 1 1 109 118 Pengaruh Good Corporate Governance dan Kinerja Keuangan Terhadap Harga Saham pada Perusahaan Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2016-2020 http://snabm.unim.ac.id/index.php/prosiding-snabm/article/view/49 <p><em>The pharmaceutical industry is a true alternative for investors in investing their capital with a fairly low risk estimate to get a profit, this is supported by a very fast progressive era, the business of medical equipment, drugs, and many hospitals are progressing rapidly. The importance of stock prices can be used to measure the value of the company and its performance, and even stock prices are used to reflect investor confidence. The highs and lows of stock prices can be seen from the company's governance and also its financial performance. This study aims to determine the effect of good corporate governance and financial performance on stock prices. The type of research that will be conducted is explanatory with a quantitative approach, namely to analyze and explain why or how the phenomenon under study occurs. The results of this study indicate that the variables of the board of directors, the board of commissioners, the audit committee, independent commissioners and institutional ownership have no significant effect on stock prices, the debt to equity ratio (DER) variable has a positive and significant effect on stock prices, the return on equity (ROE) variable positive and significant effect on stock prices.</em></p> Luluk Wardani Nur Ainiyah M. Bahril Imdiddaviq Copyright (c) 2022 Prosiding SNABM 1th 2022 2022-08-26 2022-08-26 1 1 119 132 Pengaruh Influencer Terhadap Minat Beli Kuliner di Mojokerto http://snabm.unim.ac.id/index.php/prosiding-snabm/article/view/52 <p><em>In this increasingly developed age social media makes it easier to communicate Information. This would be used to influence the peoples to give culinary review information on mojokerto to the masses, to encourage umkm especially in the culinary field. The study aims to identify subtle leverage promoted with trust, expertise, attractiveness, homophobic behavior, and appreciation of the culinary interests at mojokerto. The study is a quantitative study with a questionnaire as its instrument. This research population is mojokerto county. The sample consisted of 100 respondents with nonsampling sampling taken techniques and the number of samples obtained the formula from the ridwan. Data analysis using a double linear regression analysis. The coefficient results of the determinations (r2) are 37.2 %, which mean independent variables of trust, craftsmanship, attractiveness, homophobia, and expectations in influencing cost-interest variables of 37.2 % while the rest is 62.8%. Testing on this study is a test of validity, of reability, of classic assumptions, and of hypothetical testing. Research shows that authoritatively trust (0.031), expertise (0.005), recognition (0.024) has significant influence on interest in buying and attraction (0.810) and the attitude of homophily (0.857) does not significantly affect the interest of buying.</em></p> Tasya Septi Putriansyah Putriansyah Rahayu Kasnowo Copyright (c) 2022 Prosiding SNABM 1th 2022 2022-08-26 2022-08-26 1 1 133 145 Beberapa Faktor Yang Mempengaruhi Pembelian Produk Skincare Ms Glow Di Kota Mojokerto http://snabm.unim.ac.id/index.php/prosiding-snabm/article/view/60 <p><em>Nowadays skincare products of both sexes are increasingly varied. This has been the result of increasing human life and of changing times in which technological and information changes increasingly affect growing and growing needs, lifestyles, and desires. Some pretty well known brands Ms. Glow is one of them. Ms. Glow is the fastest growth beauty product in the world. Some factors that are significant in skincare Ms. Glow products are tagline advertising, the brand ambassador and brand image. The research is aimed at acquiring and analyzing the impact of tagline advertising, the brand ambassador and the brand image of skincare glow products at mojokerto with a population of 170 respondents using non probalility Sampling. </em></p> <p><em>The data analysis technique used is using a linear, linear regression analysis method. The results showed an f count for x1 variables, x2, and x3 14850 for error of 5% test 2 and dk = b-k-1 (170-3-1=164), a table of 2.66. If a value of 14.850 is greater than at ftable 2.66, there is a simultaneously similar impact between a tagline Ads a Brand Ambassador and a brand image of skincare glow in the city of Mojokerto.</em></p> Nuke Afeliya Nersiwad Kasnowo Copyright (c) 2022 Prosiding SNABM 1th 2022 2022-08-26 2022-08-26 1 1 146 157 Pengaruh Endorser Terhadap Minat Beli Konsumen Produk Eiger pada Media Sosial http://snabm.unim.ac.id/index.php/prosiding-snabm/article/view/63 <p><em>Current technological developments affect aspects of life such as communicating, doing business. This is utilized by the Eiger company in the expansion of the Eiger product through social media such as facebook, instagram, tiktok and youtube with endorser services. This study aims to determine the effect of the endorser proxied by trust, expertise, attractiveness, respect and similarity on buying interest in Eiger products on social media. This research is a quantitative research with a questionnaire as the instrument. The population of this study is the people of the city of Mojokerto. The sample consisted of 100 respondents with a non-probability sampling technique and the number of samples obtained by the Cochran formula. Data analysis used descriptive analysis and multiple linear regression. The tests in this study are validity, reliability, classical assumption tests and hypothesis testing. The results showed that partially trust (0.000), expertise (0.016), attractiveness (0.000) and comfort (0.000) had a significant effect on buying interest, while respect (0.235) had no significant effect on buying interest.</em></p> Rizki Sandra Dewi Rahayu Rini Armin Copyright (c) 2022 Prosiding SNABM 1th 2022 2022-08-26 2022-08-26 1 1 158 168 Analisis Faktor-Faktor Yang Mempengruhi Jumlah Pengunjung di Wisata Desa Lembah Mbencirang Mojokerto http://snabm.unim.ac.id/index.php/prosiding-snabm/article/view/26 <p><em>This research is to figure out what elements impact the quantity of guests in the desa lembah mbencirang Tourism. This sort of examination utilizes a quantitative methodology. The testing strategy is Accidental Sampling, specifically the method of deciding the example of guests who visit the Valley Tourism Desa Lembah Mbencirang as an example, individuals visiting are utilized as information sources, utilizing surveys. The example added up to 350 shopper respondents who visited the Desa Lembah Mbencirang Tourism. Information assortment procedures utilizing a poll in view of the consequences of legitimacy and unwavering quality. Dissected utilizing factor examination. Issue Formulation, Bartlett Test of Sphericity (BTS), (KMO) test, Method or Factor Analysis, Factor Rotation, Factor Interpretation, Determination of the Right Model. Also, factor investigation with SPSS adaptation 23. The consequences of the Kaiser Mayer Olkin (KMO) test are 0.929 and the huge level is 0.000. Three factors that have a the quantity of guest in the desalembah mbencirang Tourism PCA esteem &gt; 1, specifically factor 1 (cost factors) with a complete eigenvalue of 6,138. Factor 2 (office appearance) absolute eigenvalue 1,168. Factor 3 (accessibility factor) the all out eigen esteem is 1.008.</em></p> Andi Nugroho Hartono M.syamsul Hidayat Copyright (c) 2022 Prosiding SNABM 1th 2022 2022-08-26 2022-08-26 1 1 169 180 Pengaruh Sosial Media Marketing, Ekuitas Merek, dan Citra Destinasi Terhadap Keputusan Berkunjunng Ke Wisata Desa Lembah Mbencirang Gondang http://snabm.unim.ac.id/index.php/prosiding-snabm/article/view/27 <p><em>decision to visit Desa Lembah Mbencirang Gondang tour. This type of research uses a quantitative approach.Probability samplingis a sampling technique that provides equal opportunities for each element (member) of the population to be selected as a member of the sample, using a questionnaire. The sample amounted to 350 consumer respondents who visited the Mhatrang Valley Village Tourism. Data collection techniques using a questionnaire based on the results of validity and reliability. And using multiple linear regression analysis Social media marketing variable (X1) has a positive and significant effect on the visiting decision variable (Y) with a significance value of 0.000 &lt;0.05. Brand equity variable (X2) has a positive effect and significant to the visiting decision variable (Y) with a significance value of 0.000 &lt;0.05. The destination image variable has no positive and significant effect on the visiting decision variable (Y) with a significance value of 0.906 &gt; 0.05. where the significance is greater than 0.05 But on the F test that the significance value is 0.000, it is smaller than 0.05.</em></p> Bayu Maulana Hartono M Syamsul Hidayat Copyright (c) 2022 Prosiding SNABM 1th 2022 2022-08-26 2022-08-26 1 1 181 192 Analisis Kesiapan Dalam Penerapan Model Laporan Keuangan Entitas Mikro Kecil Menengah Berdasarkan SAK EMKM http://snabm.unim.ac.id/index.php/prosiding-snabm/article/view/28 <p><em>Financial reports are not only used as a cover for business capital, but can be used as information material for evaluating business performance. There are still many business actors, especially MSMEs, who do not understand the importance of financial reports. The Indonesian government plans to require MSME owners to make financial reports to facilitate the provision of capital and increase global competition. SAK EMKM is an Accounting Standard for MSMEs in preparing financial reports. This study aims to explore information about the presentation of financial statements and the readiness of MSME actors in the application of the Micro, Small and Medium Entity financial report model based on SAK EMKM on MSMEs UD. Perdana Collection is one of the bag manufacturers in Mojokerto with a descriptive qualitative method. Based on the research results, it can be concluded that UD. Perdana Collection has not prepared financial reports based on SAK EMKM and is not ready to implement financial reports based on SAK EMKM because there are no indicators of readiness assessment that have been met. The obstacles faced are the lack of accounting knowledge, no special employees in the accounting field and there is no separation of business finances from personal finances.</em></p> Cindy Ayu Amami Tatas Ridho Nugroho Muhammad Bahril Ilmiddaviq Copyright (c) 2022 Prosiding SNABM 1th 2022 2022-08-26 2022-08-26 1 1 193 203 Faktor Faktor Yang Mempengaruhi Minat Berwirausaha Mahasiswa Fakultas Ekonomi Universitas Islam Majapahit http://snabm.unim.ac.id/index.php/prosiding-snabm/article/view/31 <p><em>To be able to move the productivity of Human Resources, create new jobs, and increase national productivity, the role of entrepreneurs is very important in a country, especially in driving economic activities. Interest in entrepreneurship can be influenced by internal factors consisting as personality, entrepreneurship education, and knowledge of bookkeeping. External factors consist of the family and the social environment of peers. And the interest in entrepreneurship is influenced by the religiosity factor. This study aims to determine the influence of internal, external, and religious factors on the interest in entrepreneurship. This study uses a quantitative approach with causal associative type, the population of this study amounted to 170 students with a sample of 88 students. The data used are primary and secondary. This analysis method uses SEM with SmartPLS 3.0 software. The results showed that internal factors had a positive and significant effect on the interest in entrepreneurship. The results showed that external factors had a positive and significant effect on the interest in entrepreneurship. And the results of the study indicate that the religiosity factor has a positive and significant effect on interest in entrepreneurship.</em></p> Andi Muhammad Rozikin Tatas Ridho Nugroho Muhammad Bahril Ilmiddaviq Copyright (c) 2022 Prosiding SNABM 1th 2022 2022-08-29 2022-08-29 1 1 204 218 Analisis Kebangkrutan Model Altman, Springate, Dan Zmijewski Pada Perusahaan PT Chitose Internasional Tbk Periode 2018-2020 http://snabm.unim.ac.id/index.php/prosiding-snabm/article/view/32 <p><em>PT Chitose Internasional Tbk is a furniture company, known to experience a setback in 2018-2020. This is due to the policies implemented by the government to prevent the spread of COVID-19, resulting in a severe economic recession. To provide insight into the company's health and financial performance information, bankruptcy analysis is needed as an early warning, the earlier signs of bankruptcy are detected, the better for the company to make improvements. This study aims to determine the financial performance, and to determine the viability of the company PT Chitose Internasional Tbk in 2018-2020. This research was conducted using the bankruptcy analysis method, namely Altman z-score, Springate, and Zmijewski. The object of this research is the company's financial statements PT Chitose Internasional Tbk. The research results of PT Chitose Internasional Tbk using the Altman z-score have the potential to go bankrupt in 2018 and 2020, and in 2019 the company is in the gray zone. By using the springate method has the potential to go bankrupt in 2019 and 2020, while in 2018 the company does not have the potential to go bankrupt. By using the zmijewski method, there is no potential for bankruptcy for 3 years (2018-2020).</em></p> Selvi Retnaning Diah Nur Ainiyah Hari Setiono Copyright (c) 2022 Prosiding SNABM 1th 2022 2022-08-29 2022-08-29 1 1 219 226 Pengaruh Promosi Penjualan, Respon Emosi dan Lokasi Terhadap Perilaku Pembelian Implusif pada Produk Outlet Pentol Kabul Cab. Sidoarjo http://snabm.unim.ac.id/index.php/prosiding-snabm/article/view/36 <p><em>This study aims to determine the effect of sales promotion, emotional response, and business location on impulse buying on the outlet product pentol kabul cab. Sidoarjo . This type of research uses a quantitative approach. Probability sampling is a sampling technique that provides equal opportunities for each element (member) of the population to be selected as a member of the sample, using a questionnaire. The sample is 100 buyers respondents at UD. Esda Kabul Pentol. The data collection technique used a questionnaire based on the results of validity and reliability. And using multiple linear regression analysis. Sales promotion variable (X1) had a positive and significant effect on the impulsive buying variable (Y) with a significance value of 0.000 &lt;0.05. The emotional response variable (X2) had a positive and significant effect on significant on the variable of impulsive purchases (Y) with a significance value of 0.000 &lt;0.05. The variable of business location (X3) has no positive and significant effect on the variable of impulsive purchases (Y) with a significance value of 0.906 &gt; 0.05. where the significance is greater than 0.05 But on the F test that the significance value is 0.000, it is smaller than 0.05. it can be concluded that together the sales promotion variable (X1), emotional response variable (X2), and business location variable (X3) affect the impulsive buying variable (Y).</em></p> Ervan Fauzi Hartono M Syamsul Hidayat Copyright (c) 2022 Prosiding SNABM 1th 2022 2022-08-29 2022-08-29 1 1 227 239 Pengaruh Literasi Keuangan, Efikasi Diri, dan Kompetensi Kewirausahaan Terhadap Keberhasilan Usaha Mikro Kecil di Sleman http://snabm.unim.ac.id/index.php/prosiding-snabm/article/view/34 <p><em>internal and external. This study aims to determine and analyze the effect of financial literacy, self-efficacy, and entrepreneurial competence on the business success of MSEs in Sleman, Yogyakarta.</em> <em>The type of this research is quantitative research. The population in this study were UMK actors in Sleman, Yogyakarta with a total sample of 40 people. The data collection technique was carried out utilizing a survey using a questionnaire. The data analysis technique in this study uses multiple linear regression analysis with the help of the SPSS version 22.0 program. The results of this study indicate that financial literacy, self-efficacy, and entrepreneurial competence have a positive effect on the success of Micro-Small Enterprises (MSEs)</em></p> Novia Nendita Tri Astuti khusnul Hidayah Copyright (c) 2022 Prosiding SNABM 1th 2022 2022-08-30 2022-08-30 1 1 240 249 Pengaruh Brand Image Tagline Dan Online Consumer Review Terhadap Purchase Decision Pada Produk Franchise Kue Balok Parikesit Cab. Mojokerto http://snabm.unim.ac.id/index.php/prosiding-snabm/article/view/38 <p><em>This study is to decide the impact of Brand Image, Tagline, and Online Consumer Review on Purchase Decision on the Blok Parikesit cake franchise product, Mojokerto Branch. This type of research uses a quantitative approach. Purposive sampling is a the procedure decides with special reflection according to the ideal rules to have the option to decide the number of tests to be examined , using a questionnaire. The sample amounted to 100 consumer respondents who had purchased the Mojokerto branch of the parikesit block cake franchise product. The data This study is tData assortment strategies utilizing a questionnaireo decide based on the results of validity and Reliability.and uses multiple linear regression analysis variable Brand Image(X1) has apositive andsignificant effect on thePurchase Decision variable (Y) with a significance value of0.003 &lt; 0.05.The Tagline’ variable (X2) has’no positive and significant effect on the variable Purchase Decision(Y with a significance value of 0.932 &gt; 0.05.The Online consumer review variable has a positive and significant effect onthe Purchase Decision (Y) variable with a significance value of 0.000 &gt;0.05.where the significance is smaller than 0.05.But on test Fthat the significance value is 0.000 then it is smaller than 0.05. then it can be concluded that together the variables Brand Image (X1), variable Tagline(X2), and Online Consumer Review(X3)affect the variable Purchase decision(Y).</em></p> Aji Bagus Sasmito Hartono M. Syamsul Hidayat Copyright (c) 2022 Prosiding SNABM 1th 2022 2022-08-31 2022-08-31 1 1 250 262 Manajemen Pajak berdasarkan Pengaruh Karakteristik Perusahaan Manufaktur di Indonesia http://snabm.unim.ac.id/index.php/prosiding-snabm/article/view/30 <p><em>The objective of this research to analyze profitability, leverage, and Character of Excecutive that have an impact to corporate tax management. Samples on this research is all of manufacturing companies that listed in Indonesian Stock Exchange (BEI) in the period 2012- 2015. Sampling method using purposive sampling with criterias that setted by researcher and got 82 companies as the samples. Method of data analysis using linier regression analysis and use software assisted SPSS 22,0. The results of this study state that the characteristics of manufacturing companies seen from profitability have a significant negative effect on tax management and leverage has a significant positive effect on corporate tax management, while executive characteristics have no significant positive effect on tax management.</em></p> Olivi Sabilla Sa'dani Copyright (c) 2022 Prosiding SNABM 1th 2022 2022-09-21 2022-09-21 1 1 262 273 Perkembangan Riset Akuntansi, Bisnis dan Manajemen Post Covid-19 http://snabm.unim.ac.id/index.php/prosiding-snabm/article/view/19 <p><em>This study aims to find out how the development of Post-Covid 19 Accounting, Business and Management research is whether there is a difference or not. The research was conducted through journals or articles of previous researchers. This paper uses descriptive qualitative methods through a study of published literature related to the problem under study. From the results of the study, it was concluded that there had been a shift or change in society, from the economic sector to the education sector. This resulted in the need for the development of science, especially how developments in the science of Accounting, Business and Management can be applied to the economic sector.</em></p> Tulen Peterisa Copyright (c) 2022 Prosiding SNABM 1th 2022 2022-09-21 2022-09-21 1 1 274 278 Faktor-Faktor yang Memengaruhi Retensi Pelanggan Brand Kecantikan http://snabm.unim.ac.id/index.php/prosiding-snabm/article/view/3 <p><em>The challenge of competition in the beauty industry is getting more and more enjoyable with the number of beauty brands present. The high public interest in using beauty products presents a new phenomenon for marketers. Customer retention is a variable discussed in this study because of the phenomenon of marketing beauty brands in Indonesia. This study aims to determine the effect of trust, satisfaction, and switching barriers on customer retention in users of beauty care products—the sample used in this study to 120 respondents. The sampling technique used a purposive sampling technique with a survey method. Analysis of the data is multiple linear regression. The results showed that all hypotheses were proven. The results of this study prove that understanding the factors that influence customer retention is critical for companies to compete during increasingly tough competition.</em></p> Zih Murniningrum Adhi Prakosa Anindita Imam Basri Copyright (c) 2022 Prosiding SNABM 1th 2022 2022-09-21 2022-09-21 1 1 279 288 The Effect of Budget Gaps on the Relationship of Budget Control, Organizational Mechanization on Regional Tax Performance in Indonesia http://snabm.unim.ac.id/index.php/prosiding-snabm/article/view/35 <p><em>This research was conducted against the background of the low fiscal capacity of the Indonesian local government so that in financing its development very dependent on transfer funds, while the efforts made are not optimal. local tax performance, therefore to determine the effect of budgetary slack, budgetary control and organizational mechanization on local tax performance in Indonesia whether it becomes an obstacle so that tax performance can be optimal.</em> <em>Researchers quoted data based on questionnaires sent to all 120 provincial, district and city tax collection organizations in Indonesia. From the answers to the questionnaire, the desired data was obtained, which was then processed using the technical analysis of the Structural Equation Model (SEM) data.</em> <em>In this study, budgetary gaps partially mediate the effect of budget control on local tax performance, budget gaps mediate the effect of organizational mechanization on local tax performance.</em> <em>This research is the first to write about organizational mechanization of inequality and its relationship to the optimization of regional tax performance, and it is also the first time that it is conducted on local governments in Indonesia with different characteristics of local taxes that are different from central taxes.</em></p> Dajwi Indayani Abdurahman Lubis Aliamin Copyright (c) 2022 Prosiding SNABM 1th 2022 2022-09-21 2022-09-21 1 1 289 311 Pengaruh Service Quality Terhadap Customer Loyality Melalui Kepuasan Pelanggan Sebagai Variabel Intervening Studi Kasus Di Rumah Makan Dapur Tresya Mojokerto http://snabm.unim.ac.id/index.php/prosiding-snabm/article/view/100 <p><em>Globalization has intensified rivalry not only between regions (particular areas) and countries, but also globally. As a result, there are an increasing number of elements that can impact the company's performance. Customers create views and beliefs as a result of their life experiences. From time to time, the food industry's business tends to expand, both in terms of quantity and quality. The truth is founded on the reality that food is a basic human requirement. As a result, the food industry is constantly increasing and expanding. The corporate world in Indonesia is currently undergoing fast development. This is due to society's expanding consumerism, which creates a chance for corporations to offer products with varied design attributes and costs.</em></p> <p><em>Dapur Tresya restaurant is one of the restaurants located in Mojokerto City which was established on August 14, 2020, having its address on Dusun Kalimati, Desa Mojosadi, Kecamatan Kemlagi, wich is offered chiken meat menus. This study uses the type of field research and the approach, namely research that describes and calculates the service quality and customer loyality variable for the independent variable and customer satisfaction as an intervening variable has a significant indirect and direct effect on repurchase as the dependent variable on Dapur Tresya's Restaurant.</em></p> <p><em>The Dapur Tresya restaurant is suitable for use, with good service quality and friendly employee attitudes toward customers who visit. Restaurant employees have good understanding and abilities, as well as dexterity in responding to the needs of Dapur Tresya restaurant consumers, and restaurant employees always respond every time. consumer wants and always welcome them with a polite greeting Customers are pleased with the level of service offered by the Dapur Tresya restaurant, causing them to return to the Tresya kitchen restaurant and also to become regular customers of the Dapur Tresya restaurant.</em></p> Jayan Tri Prasetyo Johan Imam Baidlowi Agoes Hadi Poernomo Copyright (c) 2022 Prosiding SNABM 1th 2022 2022-10-26 2022-10-26 1 1 312 326 Pengaruh Kualitas Pelayanan dan Harga Terhadap Loyalitas Konsumen http://snabm.unim.ac.id/index.php/prosiding-snabm/article/view/105 <p>This research is entitled The Effect of Service Quality and Price on Cunsomer Loyalty (case study on Mrs. Yuni’s coffee shop, Gondang Mojokerto). This research is motivated by the development of business in this era which has been found in many regions. This is what spurs a company to compete to offer a variety of quality services, ranging from service, price, place, to other interesting things. The fundamental purpose of this research is to find out how much influence the service quality and price variables have in influencing customer loyalty. The population in this study is every consumer met by students when conducting research in a predetermined place. This study uses a quantitative descriptive method. The results of this study are the quality of service that affects customer loyalty, which will also affect the amount of income at the place. Service quality also has a significant effect on customer satisfaction and customer satisfaction will affect the loyalty of customers who come.</p> Aditya Alam Pradana Hartono Rini Armin Copyright (c) 2022 Prosiding SNABM 1th 2022 2022-10-26 2022-10-26 1 1 327 337 Pengaruh Kepribadian, Profesionalisme, dan Pengalaman terhadap Kinerja Karyawan pada JNE Tulungagung http://snabm.unim.ac.id/index.php/prosiding-snabm/article/view/106 <p><em>This study aims to determine the effect of personality, professionalism, and experience on employee performance. The sample consists of 75 employees in the courier division. This study uses a quantitative approach, using validity and reliability tests, classical assumption test, multiple linear regression test and t test (partial) and F test (simultaneous). Partial test results show that Personality (X1) has a regression coefficient of 2.352 &gt; 1.993, then H0 is rejected and H1 is accepted. professionalism (X2) has a regression coefficient of 2,783 &gt; 1,993, then H0 is rejected and H1 is accepted, and experience (X3) has a regression coefficient of 2,040 &gt; 1,993, then H0 is rejected and H1 is accepted. Of the three variables have a significance value &lt;0.05. Thus, the results of the t-test (partial) show a positive and significant effect of personality (X1), professionalism (X2) and experience (X3) variables on the performance of JNE Tulungagung employees (Y). In the test simultaneously. The test results were obtained from Fcount Ftable (17,192 &gt; 2,734) with a significance value (0.000 &lt; 0.05). Thus revealing that the results of hypothesis testing on the f (simultaneous) test that there is a significant influence between personality, professionalism, and experience on employee performance at JNE Tulungagung.</em></p> Ryky Cahya Firmanda Hartono Toto Heru Dwihandoko Copyright (c) 2022 Prosiding SNABM 1th 2022 2022-10-26 2022-10-26 1 1 338 346 Strategi Pemasaran dalam Meningkatkan Kuantitas Santri Baru di Yayasan Pesantren Darut Taqwa http://snabm.unim.ac.id/index.php/prosiding-snabm/article/view/86 <p><em>The purpose of this research is to describe marketing strategies in increasing the quantity of new students at the Darut Taqwa Islamic Boarding School Foundation. The informants in the study were divided into two, namely the head of the foundation as the representative of the caretaker of the Darut Taqwa Islamic boarding school to H. Agus Sutikno, 40 years old, who lives in Ds. Ngembeh, Dlanggu, Mojokerto and as the head of the Darut Taqwa Islamic boarding school to ustadzh Muhammad Jakfar who is 26 years old residing in the islamic boarding school. Data analysis was performed by SWOT analysis. The results showed that the marketing strategy in increasing the quantity of new students at the Darut Taqwa Islamic Boarding School Foundation is to: a) Continue to promote both manually and by utilizing social media. This is done considering the coverage of students of the Darut Taqwa Islamic Boarding School Foundation, not only the area around the Darut Taqwa and Mojokerto Pesantren Foundations; b) Increase response on the website, social media or contact person of the Darut Taqwa Islamic Boarding School Foundation. This is done so that prospective students or parents of prospective students feel valued and get a good impression from the Darut Taqwa Islamic Boarding School Foundation; c) Increase activities in both religious and extracurricular fields at the Darut Taqwa Islamic Boarding School Foundation; and d) Increase the study of the yellow book and other books considering that the Darut Taqwa Islamic Boarding School Foundation has many competent ustazd/ustadzah as well as religious experts. This is done to attract prospective students and parents of prospective students so that their parties are interested in entering or including their children in competent ustazd / ustadzah.</em></p> Layyinul Qulub Eni Setyariningsih Budi Utami Copyright (c) 2022 Prosiding SNABM 1th 2022 2022-10-26 2022-10-26 1 1 347 357 Strategi Pemasaran untuk Meningkatkan Volume Penjualan pada Toko Busana Muslim Di Faza Collection Mojokerto dengan Menggunakan Analisis SWOT http://snabm.unim.ac.id/index.php/prosiding-snabm/article/view/98 <p><em>The purpose of this research is to find out the marketing strategy that applies to the store, find out the internal factors and find the right strategy to increase sales by using SWOT analysis at the Faza Collection Store. This type of research is a descriptive qualitative research located at the Faza Collection Store on Jalan Benteng Pancasila, Mojokerto City. The data collection techniques include conducting interviews with shop owners, conducting observations and documentation, then the data is analyzed through SWOT analysis by identifying internal and external factors, then calculating the IFAS (Internal Factor Analysis Strategic) matrix and the EFAS (External Factor) matrix. Strategic Analysis), as well as providing strategic recommendations through the SWOT matrix. The results show that the right strategy to increase sales volume on Muslim clothing at Faza Collection with SWOT analysis is to apply a quadrant I (S-O) strategy known as the aggressive concept, namely how to achieve goals by optimizing strengths to take advantage of opportunities. ). The strategies that can be carried out by Faza Collection are: expanding market share, following groups of Muslim fashion entrepreneurs, and strengthening promotions by displaying the advantages of strategic locations and affordable prices.</em></p> Farah Hajidah Eny Setyariningsih Rini Armin Copyright (c) 2022 Prosiding SNABM 1th 2022 2022-10-27 2022-10-27 1 1 358 372 Pengaruh E-Service Quality Terhadap Keputusan Pembelian Pada Pengguna Marketplace Shopee di Mojokerto http://snabm.unim.ac.id/index.php/prosiding-snabm/article/view/81 <p><em>At this time the development of technology is increasingly rapid, all aspects are easily accessible. The increasing number of internet users in Indonesia is increasingly encouraging companies to enter the world of online business. One of the marketplace sites in Indonesia is shopee. In order to maintain the company's image, it is very good for companies to improve the quality of e-service before starting online sales. Service quality is often the basis for purchasing decisions. This study aims to determine the effect of the dimensions of E-Service Quality on purchasing decisions. Data collection techniques by distributing questionnaires using Google forms. The population in this study is the people of Mojokerto who have used the shopee marketplace to shop online. The sample of this research is 100 respondents and the technique used is purposive sampling. The data analysis technique uses multiple linear regression method with SPSS 22 program. The results of this study indicate that the reliability variable has a significant effect on purchasing decisions with a t count value of 2,658, the responsiveness variable has a significant effect on purchasing decisions with a t count value of 2,544, the assurance variable has a significant effect on purchasing decisions by the t count value is 2,655, the empathy variable has a significant effect on purchasing decisions with the t count value of 2.075, the tangibles variable has a significant effect on purchasing decisions with the t count value of 2.360. The variables of Reliability, Responsiveness, Assurance, Empathy, and Tangibles simultaneously have a significant effect on the purchasing decision variable with an F count value of 61.807.</em></p> Inas Faridah Ahmad Eny Setyariningsih Budi Utami Copyright (c) 2022 Prosiding SNABM 1th 2022 2022-10-27 2022-10-27 1 1 373 385 Pengaruh Brand Ambassador dan Brand Trust terhadap Keputusan Pembelian di Shopee http://snabm.unim.ac.id/index.php/prosiding-snabm/article/view/83 <p><em>In the modern era of globalization as it is today, technological progress is growing very rapidly. One of them is the use of the internet. The development of the internet has a significant influence in various aspects of life, one of which is in the business world and now people are allocating the internet as one of their needs. The increasing number of internet users in Indonesia is increasingly encouraging companies to use online businesses. One of the online shopping sites in Indonesia is Shopee. One of the company's strategies to attract and retain customers is to use celebrities as brand ambassadors. This study aims to analyze the influence of brand ambassadors and brand trust on purchasing decisions at shopee. The data used in this study were obtained from questionnaires (primary data). The sampling method used non-probability sampling and purposive sampling. The number of samples used is 100 people. The analytical method used is multiple linear regression analysis with SPSS 25 for windows application. The results of the brand ambassador test have a positive and significant effect on purchasing decisions with a t_count of 2,352 and brand trust a positive and significant effect on purchasing decisions with a t_count of 3,015. Brand Ambassador (X1) and Brand Trust (X2) simultaneously affect the dependent variable Purchasing Decision (Y) with an F_count of 38,183.</em></p> Rizza Yunia Purwati Copyright (c) 2022 Prosiding SNABM 1th 2022 2022-10-27 2022-10-27 1 1 386 394