Jurnal Maneksi (Management Ekonomi Dan Akuntansi)

Pengaruh Bauran Pemasaran (Produk, Harga, Tempat, Promosi) Terhadap Loyalitas Konsumen Pada Kedai Kopi Matada Di Brebes

Andi Syafa'at — 2024-12-01

The marketing mix is a of factors that a firm my manipulate in order toachievethe desired level of sales in its target market. In other words, the four Ps stand for product, pricing, place and promotion. This study used a statistical series technique with a population of 120 Matada coffe shop customers in Brebes. The study’s participants were Brebes residents who had made purchasesat Matada coffe shops. The purposive sampling method was used. Statistical tests, classical assumption tests, and linear regression tests are used to evaluate data. These statistics may be analyzed with IMB SPSS 24 sofware. The purpose of this study was to determine the influence of product, pricing, location and market impact consumer loyalty t Matada Coffe Shops in Brebes City. The conclusion of this study show that product, pricing, and promotion all have positive and substantial impact. While the location has a negative and minor impact.

Keywords: product; price; place; promotion dan consumer loyalty

Pengaruh Media Social Marketing Terhadap Customer Loyalty Dan Buying Decision Sebagai Variabel Intervening Terhadap Pengguna Xl-Axiata

Yehezkiel Pria Pratama — 2024-12-01

The year 2024 is known as the post gen z era, this era is a new era where everyone is already using gadgets. If you want to connect to the internet, you have to buy a starter pack. This research is a study with the aim of analyzing the impact of social media marketing on customer loyalty and buying decisions as an intervening variable. The sample was selected by purposive sampling with 100 respondents who used XL-Axiata starter pack cards. by distributing questionnaires online via google forms. Data analysis was performed using the PLS-SEM (Partial Least Squares-Structural Equation Modeling) method using SemPLS software. The results showed that 1) Media Social Marketing has an effect on Customer Loyalty, 2) Media Social Marketing affects Buying Decision, 3) Buying Decision affects Customer Loyalty, 4) Buying Decision affects Customer Loyalty

Dampak Implementasi Sales Promotion Dalam Meningkatkan Repurchase Intention Pada Belikopi Kota Semarang

Deo Viandra Agustinus — 2024-12-01

The food and beverage industry that is growing very rapidly is the coffee shop. This business competition is very tight so companies need to create products that suit consumer tastes. The coffee shop in question is BeliKopi. This research aims to examine the influence of customer experience, brand trust on repurchase intentions with sales promotions as moderating variables at Belikopi in Semarang City (Central Semarang). The method used in this research is sampling purposes using 103 respondents using questionnaires distributed via Google from. In the data analysis process using SmartPLS version 4. The research results show that customer experience and brand trust have a significant positive effect on repurchase intention, while customer experience and brand trust do not have a significant positive effect on repurchase intention which is moderated by sales promotions at Belikopi in Semarang City (Central Semarang).

Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Perusahaan Sektor Kesehatan Yang Terdaftar Di BEI

Monika Weni Cahyasari — 2024-12-01

Obligatory contribution to the internal state in the form of a fixed payment, from both individuals and corporations, is the definition of tax which functions as state revenue. However, the obligation to pay taxes can reduce a company's profits, thus triggering efforts to avoid tax obligations. The aim of this research is to examine various aspects that may influence a company's tendency to engage in tax avoidance. This quantitative research employs purposive sampling in data collection. The findings show that profitability has a significant influence impact on tax avoidance behavior, while benefit and company size do not exhibit an important influence.

Analisis Faktor - Faktor Yang Mempengaruhi Komplain Nasabah Terhadap Klaim Asuransi Jasindo Kantor Cabang Kupang

Yohanes P. R. Emba — 2024-12-01

This research reviews customer experiences regarding the claims process at insurance companies, with a focus on expiry of contract claims, cash value claims and maintenance cost claims. The findings show that customers generally complain about the slow claim process, which significantly influences negative perceptions of the company's services. While customers appreciate good communication and transparency in claims procedures, there is still a need to increase clarity regarding claims terms and conditions. Customers also highlighted the desire for simplification in the collection of required documents, considering complicated processes as a major obstacle that needs to be overcome. The company's responsiveness to questions and complaints is considered quite good, but there is hope to improve the speed of response, especially in handling claims. These findings indicate the need for insurance companies to focus on improving the efficiency of the claims process and more effective communication to increase customer satisfaction and improve the company's reputation. In the competitive context of the insurance industry, effective management of the claims process is crucial to maintaining customer satisfaction and maintaining their loyalty. This research shows that customers not only want a fast and efficient claims process but also expect transparency and convenience at every stage of the claim. Insurance companies can utilize these findings to identify areas that require improvement, such as simplifying the claims process and increasing the accessibility of information regarding claim requirements.

Keywords: claims process, customer satisfaction, transparency, ease of proce

Pengelolaan Corporate Social Responsibility (CSR) Pada Program The Gade Clean And Gold Sebagai Upaya Meningkatkan Pendapatan Masyarakat Dengan Mengurangi Sampah Di Kota Ambon

Ferry Hendro Basuki — 2024-12-02

Social and environmental issues have gained attention from business actors due to their potential impact on the environmental ecosystem and the company's image in the eyes of investors. Corporate Social Responsibility (CSR) is a company's commitment to creating a positive impact on the environment and the surrounding community. High waste production and lack of coordination in waste management have led to serious health and environmental problems. This study aims to understand the planning, implementation, and effectiveness of The Gade Clean and Gold Program. This research uses a qualitative method with a case study approach. Data collection is done through interviews, observations, and documentation. The data analysis methods used are data reduction, data presentation, and drawing conclusions. Triangulation is used to test the validity of the data. Based on the research results, program planning focuses on empowering and educating the community to be environmentally conscious. In the program implementation, the lack of communication regarding facilities and infrastructure, as well as the absence of a well-structured organization in the waste bank, hinder operational activities. The effectiveness of the program creates positive awareness among the community regarding waste management, and the benefits of waste separation can increase income through gold savings.

Keyword:

Green Economy,CSR Management,The Gade Clean and Gold, Income

Efektifitas Model Aida Sebagai Strategi Pemasaran Dan E-Wom Untuk Mempengaruhi Minat Beli Konsumen Di Era Digital

Hana Putriana Mulyati — 2024-12-06

Creativity in creating advertisements that will be posted on social media is considered important to attract the attention of the audience in looking for more information about the product, so that the audience wants to purchase the product. The aim of this research is to determine the level of effectiveness of the AIDA model as a marketing and e-WOM strategy to influence consumer buying interest in the digital era. This research uses a quantitative approach with a questionnaire as a research instrument. Researchers distributed questionnaires to Hanasui product users. The primary data obtained was then analyzed using the SEM-PLS method using the Smart-Pls 4.0 software. Based on the tests that have been carried out, the results obtained show that the AIDA and e-WOM models have a positive and significant effect on consumer buying interest in the digital era. The AIDA model as Hanasui's digital marketing strategy has also been effective in building consumer interest and interest in making purchases.

Keywords: AIDA Model; e-WOM; interest buying

Pengaruh Laba Akuntansi, Arus Kas Operasi, NPM, Dan ROE Terhadap Return Saham Pada Perusahaan Sektor Barang Konsumen Primer Di BEI Tahun 2020-2023

Tjok Istri Trisna Tari Pemayun — 2024-12-06

The boycott of products supporting Israel resulted in a decline in the share prices of companies in the Consumer Non-Cyclical sector. This causes fluctuations in stock returns, thus having an impact on investor decision making. To convince investors when faced with macroeconomic phenomena, such as the unpredictable boycott phenomenon, companies must be able to convey good company performance in the hope that there will be a recovery and shares are still worth buying. Therefore, investors need to pay attention to factors to conduct fundamental analysis of company performance. These factors include Accounting Profit, Operating Cash Flow, NPM, and ROE. This study aims to examine the effect of Accounting Profit, Operating Cash Flow, NPM, and ROE on Stock Returns in Consumer Non-Cyclical Sector companies listed on the Indonesia Stock Exchange in 2020-2023. The type of research used in this study is quantitative research. The sampling method used is purposive sampling method. This study analyzes secondary data sourced from www.idx.co.id which is the official website of the Indonesia Stock Exchange with the research period 2020-2023. The data analysis technique uses multiple linear regression analysis. Hypothesis testing was carried out using IBM SPSS Statistic 26 software. The results of the study show that accounting profit and ROE have a positive and significant effect on stock return partially. This indicates that the size of accounting profit is able to circulate positive signals for investors about the company's capabilities and good prospects by issuers. The higher the ROE value of a company, the more it will be able to increase the return on shares in companies in the primary consumer goods sector listed on the Indonesia Stock Exchange for the 2020-2023 period. Meanwhile, operating cash flow and NPM did not have a significant influence on the stock return partially. This is related to the phenomenon of boycotting Israeli-affiliated products in primary consumer goods sector companies in 2023. Simultaneously, accounting profit, operating cash flow, NPM, and ROE have a significant effect on return on shares.

Pengaruh Rentabilitas Dan Solvabilitas Terhadap Pengungkapan Tanggung Jawab Sosial Dan Lingkungan Perusahaan Yang Dimoderasi Oleh Ukuran Perusahaan

Umi Hidayatun — 2024-12-06

A company's dedication to sustainable financial development through consideration of social obligations is known as social responsibility. Social and environmental responsibility has become a defining feature of overall business performance evaluation in many foreign countries. Many factors, such as hiring power, solvency, and agency size, have been shown to impact social responsibility disclosure. This study attempts to determine how profitability and solvency influence the disclosure of social and environmental obligations, which is governed by organizational size. The use of secondary data in economic reports is examined quantitatively in this study. The sample for this research was the banking subsector, totaling 45 emitens selected using a purposive sampling technique. From the results of this research, it can be concluded that profitability influences TJSL disclosure. Solvency has no effect on TJSL disclosure. Profitability and solvency partially moderated by company size have no effect on TJSL disclosure. Simultaneously, profitability and solvency influence TJSL disclosure. However, profitability and solvency, which are moderated by company size, have no effect on TJSL disclosure.

Virtual Experiential Marketing Dan Sustainability-Oriented Innovation

Fabiola Bulimasena Luturmas — 2024-12-06

Virtual Experiential Marketing is a marketing strategy that enhances consumer experience by providing sustainable elements, such as interactive and memorable virtual experiences. This can increase consumer satisfaction and motivate them to participate in sustainable activities. The importance of Virtual Experiential Marketing in Sustainability-Oriented Innovation can be seen in things such as Virtual Experiential Marketing, which can increase customer satisfaction by providing a more personalized and interactive experience.The method used in this research is a systematic literature review with bibliographic analysis, used to identify research with the theme of Virtual Experiential Marketing and Sustainability-Oriented, using VOSViewer 1.6.19 software. Based on the clusters identified through the bibliography consisting of 494 selected articles, there are 11 clusters with 61 items related to Virtual Experiential Marketing and Sustainability-Oriented Innovation that can be suggested for future innovative research topics.

Pengaruh Disiplin Kerja dan Motivasi Kerja Terhadap Kinerja Karyawan Pada PT. SUCOFINDO Cabang Jambi

A. Rozi — 2024-12-07

This research scrutinized the impact of Work Discipline and Work Motivation on Employee Performance at PT. Sucofindo, Jambi Branch. Employing a quantitative approach, the investigation was conducted on 62 workers from PT. Sucofindo, Jambi Branch, was chosen as the population and sample, and data gathering was executed via questionnaire dissemination. The sample selection was performed utilizing a saturated sampling methodology. At the same time, data analysis comprised descriptive examination, multiple linear regression, and simultaneous, partial evaluations of the determination coefficient. Employee Performance is favorably and considerably influenced by Work Discipline (X1), evidenced by a significance index of 0.000, below 0.05, and a derived t-statistic of 6.280, surpassing the threshold t-table statistic of 1.671. Similarly, Employee Performance is positively and significantly affected by Work Motivation (X2), as demonstrated by a significance index of 0.000, lower than 0.05, and a derived t-statistic of 6.841, more significant than the threshold t-table statistic of 1.671. These factors, Work Discipline and Work Motivation, are instrumental in enhancing Employee Performance. In summation, it has been discerned that Employee Performance is profoundly impacted by both Work Discipline (encompassing time scheduling, structuring, conduct, and additional protocols) and Work Motivation, which inherently pertains to skill diversity, task identification, task importance, independence, and responses. Employee Performance is elevated through heightened Work Discipline and Work Motivation.

Analisis Pemanfaatan Media Sosial Instagram Sebagai Media Promosi Usaha Menantea

Anggi Fitria Anggraeni — 2024-12-07

The development of social media marketing at this time has grown rapidly. In this modern era, companies can easily use social media as a means of promotion with the aim of increasing brand awareness. With the existence of very tight market competition, each company must be able to keep abreast of existing developments. Instagram social media is a promotional platform that entrepreneurs can use to carry out their digital marketing. In this study, it was found that Menantea uses Instagram as its publication medium and in its implementation, Menantea focuses on information and stories through their Instagram social media.

Determinan Belanja Modal Pemerintah Kabupaten/Kota Di Provinsi Bangka Belitung

Julia Maharani Putri — 2024-12-07

Knowing and analyzing how PAD, Balancing Funds, and SiLPA affect capital expenditure in Regencies/Cities in Bangka Belitung Province is the purpose of this study. Researchers used purposive sampling to select 6 out of 7 Regencies/Cities in Bangka Belitung in 2014-2023 to be studied. The data used are Budget Realization Reports in the Regency/City Government Reports in Bangka Belitung Province sourced from the official website djpk.kemekeu.go.id. The multiple regression analysis method used in this study is IBM SPSS 26. Balancing funds and SiLPA have a role in forming capital expenditure. Finally, PAD has an impact on capital expenditure.

Flypaper Effect Pada Dana Alokasi Umum, Dana Bagi Hasil Dan Pendapatan Asli Daerah Terhadap Belanja Daerah Pemerintah Provinsi Di Indonesia

Naufal Muhammad Fajari Abrar — 2024-12-07

Examining how the Flypaper Effect, the General Allocation Fund, the Revenue Sharing Fund, and Regional Original Income affect regional expenditure in Indonesian provinces was the primary goal of this study. The researchers in this study used purposive sampling to choose 22 out of 38 provinces in Indonesia for their investigation. The research included the years 2019 through 2022. The investigation's secondary data sources were compiled using the documentation technique. Data from the "Provincial Government Financial Report Audit Results" is specifically referenced in the budget realization report. For further information, see the official website at http://e-ppid.bpk.go.id. The multiple regression analysis method employed in this research is IBM SPSS 26. General allocation, revenue sharing, and regional original income all have a role in shaping regional spending, according to the research. Lower coefficients are associated with local revenue compared to the General Allocation Fund and Revenue Sharing Fund. Finally, the Flypaper Effect has an impact on the provincial governments of Indonesia.

Dampak Struktur Modal dan Tata Kelola Perusahaan Terhadap Nilai Perusahaan

Ni Putu Budiadnyani — 2024-12-07

Firm value is a crucial metric that reflects a company's performance and influences investor perceptions. This study aims to investigate the impact of capital structure and corporate governance on the firm value of food and beverage companies listed on the Indonesia Stock Exchange. This study used data from food and beverage companies in 2018 and 2021, with the sample determined through purposive sampling. Data analysis was conducted using multiple regression tests. The findings contribute to the understanding of how capital structure and corporate governance mechanisms, such as the audit committee and board of commissioners, can influence the value of companies in the food and beverage industry in Indonesia. The results of this study provide valuable insights for company management, investors, and policymakers in the food and beverage sector, highlighting the importance of optimizing capital structure and strengthening corporate governance practices to enhance firm value.

Efektivitas Pemanfaatan Teknologi Informasi dalam Sistem Penagihan Mega Distributor di PT Semen Indonesia (Persero) Tbk

Aishwarya Shafa Zahirah — 2024-12-07

This research aims to evaluate information technology's effectiveness in the Mega Distributor billing system, a business model with a centralized sales mechanism focusing on the billing process from the Operating Company (OpCo) to PT Semen Indonesia (Persero) Tbk. The use of information technology is the adoption of paperless in the Mega Distributor billing system, known as MD Paperless. This research uses a qualitative approach with a case study method conducted at PT Semen Indonesia (Persero) Tbk. The primary and secondary data were obtained through observation, documentation, and interviews with five informants. The results of this research show that the implementation of MD Paperless increases time efficiency and reduces operational costs. The risk of human error in the billing process is also significantly reduced. However, the implementation of MD Paperless has an obstacle, namely the existence of system problems from external parties. However, the company overcame these obstacles using a temporary manual scheme.

Pengaruh Gaya Kepemimpinan dan Lingkungan Kerja Terhadap Kinerja Pegawai pada Kantor Pusat Pelatihan Kerja Daerah (PPKD) Jakarta Timur

Selviana Riski Rahma Putri — 2024-12-07

This study aims to determine the effect of leadership style and work environment on employee performance at the East Jakarta Regional Job Training Center (PPKD) Office both partially and simultaneously. This research uses a quantitative approach with associative methods. Data collection techniques using observation, questionnaires and literature studies. The number of samples in this study were 53 respondents and the data were processed using the SPSS.21 application. The results showed that leadership style partially had a positive and significant effect on employee performance, as evidenced by the T test obtained from the t value of 4,081> greater than t table 2,00856 and a significance value of 0,000 < smaller than 0,05. The work environment partially has a positive and significant effect on employee performance, as evidenced by the results of the T test obtained from the t value 3,364> greater than t table 2,00856 and a significance value of 0,001 < smaller than 0,05. Then the leadership style and work environment simultaneously have a positive and significant effect on employee performance. This is evidenced based on the results of the F test obtained from the calculated f value of 33,518> greater than f table 3,18 and a significance value of 0,000 < smaller than 0,05.

Pengaruh Disiplin Kerja dan Lingkungan Kerja Terhadap Kinerja Pegawai Pada Suku Dinas Sosial Jakarta Timur

Sevia Restu Pratiwi — 2024-12-07

Suku Dinas Sosial is responsible for providing services, supervision, and control (P3S) to solve social problems of people who have physical or mental limitations, so employees must work with high sensitivity and serve wholeheartedly. The purpose of this study is to determine the effect of work discipline (X_1) and work environment (X_2)on the performance of employees (Y) of Suku Dinas Sosial. In this study, a quantitative approach was used with questionnaire data collection techniques to obtain primary data for employees. The sample is 60 employees using the slovin technique. The results of this study found that work discipline (X_1) had a positive and significant effect on employee performance (Y) with a value of T_hitung4,525 >T_tabel2,002 with a level of significance 0,000 < 0,05. Partially, the work environment variable (X_2) has a positive and significant effect on employee performance (Y) with a value of T_hitung 4,757 >T_tabel 2,002 with a level of significance 0,000 < 0,05. Simultaneously the variables of work discipline (X_1) and work environment (X_2)have a positive and significant effect on employee performance (Y) with a value of F_hitung47,083 >F_tabel 3,16 with a level of significance 0,000 < 0,05.

Efektivitas Strategi Non – Celebrity Endorsement Dan Membentuk Brand Image Dalam Mempengaruhi Keputusan Pembelian Konsumen Pada UMKM Tiebymin

Ratih Nurjannah — 2024-12-07

In this highly competitive age, consumers are often impacted by widespread advertising. There are many factors that can influence the successful implementation of a non-celebrity endorsement strategy. One of the factors is how the right endorser is selected by MSMEs and how the message conveyed can be understood by consumers. This forms a good brand image in the minds of consumers, which in turn influences the purchase decision of the product. The study with quantitative research involved the participation of 100 respondents and applied the SEM analysis method using the SmartPLS 4.0 tool. Tests include measurement model test, structural model test, and hypothesis testing. The results of this study show that in the validity and reliability tests, the variables of non-celebrity endorsement (X1), brand image (X2), and purchase decision (Y) are considered valid and reliable because all values meet the predetermined standards. The R-Square of non-celebrity endorsement (X1), brand image (X2), and purchase decision (Y) shows that the effect is moderate, which is 51.5%. Therefore, the results of this study say that the non-celebrity support strategy and forming a brand image can influence the purchasing decisions of Tiebymin MSME consumers

Analisis Efektivitas Social Media Marketing Dan Variasi Produk Terhadap Keputusan Pembelian Sepatu Lokal PVN (Studi Kasus Pada Pengguna PVN Di Karawang)

Neni Nuraini — 2024-12-07

This study aims to analyze the effectiveness of Social Media Marketing and Product Variety on Purchasing Decisions for PVN local shoes. The method used is a quantitative approach with the population being people who live in Karawang Regency and actively use or know the PVN Shoes brand, the sample taken is 100 people. The type of data is primary data taken directly from respondents' answers through a questionnaire with a Likert scale. Data validity testing is carried out through the Stuctural Equation Modeling (SEM) method using Partial Least Square (PLS) or SEM - PLS. The model equations analyzed are the Measurement Model (Outer Model) and the Structural Model (Inner Model). The test results state that the Social Media Marketing and Product Variety variables effectively influence Purchasing Decisions.

Analisis Pengaruh Kualitas Sistem Online Single Submission (OSS), Kompensasi, Lingkungan Kerja dan Kepuasan Kerja Terhadap Kinerja Pegawai

Yunita Dinda Iriani — 2024-12-11

This study was conducted to examine the influence of the Online Single Submission (OSS) system quality, compensation, work environment, and job satisfaction on employee performance. The research sample comprised all staff within the Investment and Integrated One-Stop Service Office in Manokwari Regency, totaling 57 individuals, including 23 civil servants and 34 contract workers. Employing a quantitative approach, the study relied on primary data gathered through questionnaires distributed directly to the respondents identified for this research. Hypothesis testing was conducted using SPSS version 26. The findings of this study reveal that the variables of compensation, work environment, and job satisfaction each exert a positive and significant influence on employee performance. In contrast, the OSS system quality variable showed no significant effect on employee performance, which can be attributed to shortcomings in its implementation. These results underscore the need for management to establish more effective policies aimed at enhancing employee performance by improving compensation systems, emphasizing work environment factors, and addressing job satisfaction. Moreover, the insights derived from this research present an opportunity for future studies to explore additional factors contributing to employee performance within the public sector, offering a foundation for continuous improvement in administrative and operational efficiency.

Keywords: OSS System Quality, Compensation, Work Environment, Job Satisfaction, Employee Performance

Analisis Laporan Realisasi Anggaran Pendapatan Dan Belanja Desa (APBDES) Desa Suato Lama Kecamatan Salambabaris Kabupaten Tapin Berdasarkan Ratio Financial Independence, Effectiveness, Efficiency Periode 2021-2023

Riri Velina Sari — 2024-12-18

This research aims to determine level of independence ratio, effectiveness ratio and efficiency ratio. Suato Lama Village finances based original village income and transfer income. A financial report is budget realization report prepared entity by presenting budget realization report based on basis specified in statutory regulations. There are differences results in three ratios, namely financial independence ratio, effectiveness and efficiency. Where results of very low level financial independence indicate that Suato Lama Village still very dependent on financial assistance from the central and regional governments to finance government administration, development and community empowerment activities. This type of research uses quantitative descriptive research. Data collection techniques in this research used documentation and interview techniques. Documentation technique used Suato Lama Village APBDes financial report for 2021-2023 budget. Technical data analysis used is financial ratio analysis. Based on financial ratio analysis, it can be concluded that performance Suato Lama Village Government for 2021-2023 fiscal year with independence ratio is still very low with average value of 1.85%. Financial performance Suato Lama Village Government for 2021-2023 fiscal year has been very effective with average value 108.01%. Financial performance Suato Lama Village Government for 2021-2023 budget year based on efficiency ratio stated to be quite efficient with average ratio 87.39%. In the independence ratio, it is stated that Suato Lama Village Government is still not optimal in managing village's original income sources. Meanwhile, effectiveness and efficiency ratio states that Suato Lama Village Government is able to carry out its duties in terms of realizing the village's original income.

Analisis Pengeluaran Dana Desa Pada Pemerintahan Desa Haruru Kecamatan Amahai Kabupaten Maluku Tengah

Ruhu Asfarina — 2024-12-18

This research aims to analyze the budget realization report for the Haruru Village Government in order to increase expenditure realization in the following year. This research is quantitative research. The data used in the analysis is the 2020-2023 Expenditure Budget Realization Report. The analysis technique used is documentation and is analyzed using expenditure variance analysis, expenditure harmony and expenditure efficiency. The results of the research show that expenditure in the Haruru Village Government, seen from the expenditure variance, is generally said to be good because this analysis is categorized as a favorable variance, meaning that the realization is smaller than the budget. Because only a small portion of the funds are allocated for capital expenditures and another portion is allocated for operational expenditures, the analysis of expenditure compatibility is considered unbalanced. In addition, overall expenditure efficiency checks have been carried out well and are considered effective.

Pengaruh Efikasi Diri Dan Motivasi Terhadap Pilihan Karir Sebagai Auditor

Apriliya Ayu Fadila — 2024-12-18

This research aims to determine and empirically test the influence of self-efficacy and motivation on the choice as an auditor at state universities in Central Java. This research uses a causality (cause-and-effect) research design. The research method used in this research is a quantitative method with primary data originating from distributing questionnaires via Google Form. The population in this study were active students of the S1 Accounting study program at State Universities in Central Java. The data source in the questionnaire uses a Likert measurement scale ranging from 1-5. The sampling technique for this research was determined by purposive sampling, namely taking samples by considering that the sample selected could represent the population studied. The sample in this study amounted to 262 samples. The sample criteria used in this research are the number of State Universities that open registration for S1 Accounting study programs in Central Java apart from Teaching, students of the 2020 and 2021 S1 Accounting study programs who have taken auditing 1 and auditing 2 courses. Data analysis techniques using multiple linear regression analysis with the SPSS version 25 analysis tool. The results of this research are that self-efficacy variables and motivation variables have a positive and significant effect on the choice as an auditor at State Universities in Central Java.

Literasi Keuangan, Financial Planning Dan Financial Behavior: Faktor Penentu Keputusan Investasi Generasi Z Di Denpasar

Putu Pande R. Aprilyani Dewi — 2024-12-18

The capital market investment decisions of Generation Z in Denpasar City reflect the unique dynamics of a demographic group that is increasingly playing an important role in the local economy. Generation Z, known as the digital native generation, has extensive access to information and technology that influences the way they invest. Denpasar City, with its rapid economic growth and growing Generation Z population, offers both opportunities and challenges for young investors to make investment decisions, including the factors that influence those decisions, which can provide valuable insights for designing more effective financial education programmes and investment strategies. A key factor influencing investment decisions is financial literacy knowledge, which plays an important role in determining how effectively Generation Z can make investment decisions. The population in this study is members of Generation Z who live in Denpasar City. The sample determination used purposive sampling technique, where the sample was randomly selected based on certain criteria or restrictions set by the researcher, where because the population size was not known with certainty, the formula from Hair et al was used for determining the sample. The results of this study are financial literacy, financial planning and financial behaviour affect the investment decisions of generation z in Denpasar City.

Keyword: nvestment decision, financial literacy, financial planning, financial behaviour

Pengaruh Financial Distress, Deferred Tax Expense Dan Debt Policy Terhadap Tax Avoidance

Nur De Afni Melani — 2024-12-18

One way to achieve tax retention is through tax avoidance, which is a legal reduction in the tax burden and avoids conflicts with tax regulations. This study aims to analyze the influence of financial distress, deferred tax expense and debt policy on tax avoidance. The sample used in this study was 9 property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2022 using multiple linear regression using purposive sampling techniques. The data used in this study is secondary data in the form of financial statements from each company that has been used as a research sample. The results of this study show that Financial Distress has no effect on Tax Avoidance, Deferred Tax Expense has an effect on Tax Avoidance, Debt Policy has no significant effect on Tax Avoidance, and simultaneously Financial Distress, Deferred Tax Expense and Debt Policy have an effect on Tax Avoidance

Pengaruh Profesionalisme, Tekanan Waktu, dan Locus of Control terhadap Kualitas Audit di Inspektorat Kabupaten Cirebon: Studi Empiris

Aqilah Hasyimiyyah — 2024-12-18

This study examines the factors that affect audit quality in the Inspectorate of Cirebon Regency, focusing on the role of auditor professionalism, time pressure, and locus of control. Using a quantitative approach and a census sampling technique, the study surveyed 30 auditors, with a structured questionnaire consisting of 24 Likert-scale questions. The results reveal that professionalism does not significantly influence audit quality (H1 rejected), while time pressure has a significant negative effect on audit quality (H2 accepted). Additionally, locus of control was found to have no significant impact on audit quality (H3 rejected). The coefficient of determination (R²) is 0.386, indicating that professionalism, time pressure, and locus of control collectively explain 38.6% of the variation in audit quality, while other unexamined variables account for 61.4%. These findings highlight the need for improving time management and auditor professionalism to enhance audit outcomes.

Pengaruh Kualitas Pelayanan, Kualitas Produk, Dan Harga Terhadap Loyalitas Pelanggan “Ada Swalayan” Siliwangi Semarang Melalui Kepuasan Konsumen Sebagai Variabel Intervening

Dava Tri Agutama Bachtiar — 2024-12-18

This research uses a quantitative explanatory survey approach, by distributing questionnaires as a data collection technique. The sampling method used in this research is purposive sampling using the Cochran formula for sampling because the population size is too large and unknown. The research sample consisted of 100 respondents who were consumers of "ADA Supermarket" Siliwangi Semarang. The data analysis technique used is Smart PLS software version 4. The research results show that Service Quality has been proven to have a positive and significant effect on Consumer Satisfaction and customer loyalty. On the other hand, product quality and price do not have a significant effect on consumer satisfaction and customer loyalty. Service Quality can mediate the influence of Customer Loyalty on Consumer Satisfaction, but cannot mediate the influence of Product Quality and Price on Consumer Satisfaction.

Keyword: Service Quality, Product Quality, Price, Customer Loyalty, Consumer Satisfaction

Pengaruh Pemasaran Media Sosial Influencer Terhadap Minat Pembelian Dengan Keterlibatan Pelanggan Dan Citra Merek Sebagai Variabel Intervening

Ravi Nuki Adryan — 2024-12-18

The purpose of this study is to analyze the influence of Social Media influencers, Consumer involvement and Brand Image on Consumer Purchase Intention on Kanky shoe products. The population of this study were consumers who had purchased Kanky products with a sample of 110 consumers. The method used in this research is quantitative. The sampling technique used purposive sampling, the type of data used is primary data. The data collection method used a questionnaire via Google Form, data analysis using Smart PLS. The results of the data processing concluded that Social Media Influencers did not have a significant effect on Purchase Intention of Kanky Shoe products. Social Media Influencers through brand image and Social Media Influencers through Customer Involvement have a significant influence on purchasing decisions for Kanky shoe products. The results of the study showed that brand image and customer involvement have a significant influence on Purchase Intention. But brand image does not have a significant effect on customer involvement.
Keywords : social media influencer marketing, consumer engagement, brand image, purchase intention

Pengaruh Variasi Produk, Harga, Dan Kualitas Produk Terhadap Keputusan Pembelian Barang Preloved Di Pasar Thrift, Stadion Diponegoro, Kota Semarang

Daffa Ulya Zamani — 2024-12-24

The purpose of this study is to examine how product quality, price, and variety affect consumers' decisions to buy used items in Pasar Murah, Diponegoro Stadium, Semarang City. One hundred customers at Pasar Murah, Diponegoro Stadium, Semarang City, participated in a quantitative study. Questionnaires were used to gather data, and multiple linear regression analysis and traditional assumption tests were used for analysis. The findings demonstrated that when it came to purchasing used products at Pasar Murah, product variety, price, and quality all had a favorable and substantial impact. This implies that customers are more likely to buy used items when the product variety is more diverse, the pricing is more competitive, and the product quality is higher. In order to enhance client purchase decisions, this study offers sellers of pre-owned items practical recommendations for how to keep developing more diverse product variants, more competitive pricing, and higher product quality.

Pengaruh Pemasaran Dalam Jaringan pada Usaha Mikro Kecil Menengah (UMKM) di Kota Yogyakarta

Era Agustina — 2024-12-28

This study is aim to determine and examine the effect of online marketing on the small bussines in city of Yogyakarta. Social media and e-commerce platforms are the online marketing media focused on this research. This study uses quantitative methods with a questionnaire as a data collection tool with qualitative data support to enrich quantitative data. Respondents in this study were small bussines practitioners with a sample of small bussines factors in city of Yogyakarta. Data analysis in this study used the Structural Equation Model (SEM). A pilot study was conducted first in this study to test the validity and reliability of the statement items on the questionnaire used in this study. The output of this research is expected to be additional reference material both in the academic field, especially marketing management regarding online marketing. As for the practical output of this study, it is hoped that it can become a material for consideration and reference for small bussines practitioners on city of Yogyakarta in particular, and in Indonesia in general in an effort to increase their income and maintain their business continuity. The results of this study indicate the influence of sales through social media and electronic trading platforms on the income of small bussines in the city of Yogyakartka.

Mengukur Kesehatan Keuangan BUMN Terdaftar Di BEI Pada Saat Pandemi Covid-19

Setiadi Alim Lim — 2024-12-28

This study aims to determine the financial health of BUMN (State-Owned Enterprises) listed on the Indonesia Stock Exchange (IDX) during the Covid-19 pandemic (period 2020-2022). To determine the financial health of the company, six multiple discriminant analysis (MDA) models were used, namely: the Altman model, the Fulmer model, the Grover model, the Springate model, the Taffler model, and the Zmijewski model. This study is classified as a descriptive exploratory study. Sampling used the non-probability purposive sampling method. There were ten companies taken as samples. The results of the study show that the use of several models can provide the same analysis results, but can also produce different analysis results. In general, if the financial health of a company is very healthy, then the use of any model will provide the same analysis results. Likewise, if the financial health of a company is not good, then the use of any model will give the same results. The results of the study show that there are five companies whose financial health is indicated to need attention, namely PT Adhi Karya (Persero) Tbk. (ADHI), PT Pembangunan Perumahan (Persero) Tbk. (PTPP), PT Wijaya Karya (Persero) Tbk. (WIKA), PT Waskita Karya (Persero) Tbk. (WSKT), and PT Jasa Marga (Persero) Tbk. (JSMR). In addition, the results of the study also showed that there were two companies whose financial health performance was indicated to be very good in all (six) models used, namely PT Bukit Asam Tbk. (PTBA) and PT Telekomunikasi Indonesia (Persero) Tbk. (TLKM).

Keywords: financial health, bankruptcy, state-owned enterprises.

Analisis Faktor-faktor Yang Mempengaruhi Kualitas Laporan Keuangan Usaha, Kecil, Mikro dan Menengah (UMKM) di Pasar Beringharjo

Tassya Anggriyani — 2024-12-30

MSMEs after the economic crisis continued to increase from year to year, this proves that MSMEs are able to survive in the midst of the economic crisis. MSMEs have been proven to absorb a larger workforce in the national economy. The impact that causes the decline in the quality of financial reports is due to the lack of understanding of accounting in the preparation of financial reports, This research approach uses qualitative research which aims to provide an understanding of recording financial reports and analyzing existing problems. With an accounting background, it will be easier to understand accounting because they already have an understanding of accounting. From the results of the interviews above, according to the researcher MSMEs are not interested in participating in the socialization of financial report recording. This is one of the lack of awareness for recording training because they have different levels of understanding of accounting, so that financial recording has variations in recording. In order to increase awareness and understanding of accounting, it is necessary to conduct active socialization and training for MSMEs according to what is needed. Recording can be done in a simple but effective way for MSMEs which can help actors.

Peran Efisiensi Operasional Dan Risiko Kredit Dalam Meningkatkan Kinerja Keuangan Bank Perkreditan Rakyat

I Gusti Agung Ayu Pramita Indraswari — 2024-12-30

This study aims to analyze the effect of operational efficiency and credit risk on the financial performance of Rural Banks (BPRs) in Tabanan Regency. Operational efficiency is measured through the ratio of operating costs to operating income, while credit risk is calculated using the ratio of non-performing loans. Financial performance was assessed based on Return on Assets (ROA). The research was conducted on 17 BPRs with a total population of 136 data obtained from quarterly reports for the 2020-2021 period. The results of the analysis show that operational efficiency has an influence on financial performance, while credit risk has no effect on financial performance. This finding supports agency theory, which explains that managing operational efficiency can minimize conflicts of interest between managers and owners thereby improving financial performance. Conversely, the insignificant effect of credit risk indicates the need for more effective risk management strategies. This research is expected to contribute to the development of managerial strategies and policies at BPRs to improve their financial performance.

Keyword: operational efficiency, credit risk, financial performance