bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Brand Image dan Kualitas Produk terhadap Keputusan Pembelian Produk Motor Matic Honda
Authors: Muhammad Faturrahman Rifai Rahmat  , Moh. Mukhsin
Published: August 2024

This study aims to identify the impact of brand image and product quality on Honda's matic motorcycle purchase decisions, viewed from an Islamic perspective. This study was conducted at Sultan Ageng Tirtayasa University with a population consisting of students majoring in Sharia Economics. The type of research conducted is quantitative descriptive, with sampling using probability sampling techniques. The study findings indicated that the decision-making process is influenced by both the brand image and the quality of the product in tandem to purchase Honda matic motors in Sharia Economics students at Sultan Ageng Tirtayasa University from an Islamic perspective. This finding is supported by the compute's F value of 11,520, which is much larger than the table's F value of 3.15. This indicates The combined impact of brand image and product quality significantly influences the purchasing decision of Honda's automatic motorcycles, especially When viewed from the perspective of Islamic principles within the scope of Sharia Economics.
Analisis Strategi Integrated Marketing Communication dan Marketing Mix pada Pemasaran PT. Bank Riau Kepri Capem Tangkerang
Authors: M Ariq Zafri
Published: August 2024

This research was conducted in the form of an internship process to observe how the use of integrated communication strategies (IMC) and marketing mix carried out by PT Bank Riau Kepri. The data collection method is carried out through a process in the form of an interview process used to analyze the data needed through the results of the interview. Then the observation process is carried out by directly observing the author accompanied by reference sources in the form of journals, books and articles as supporting media in the success of the observation process. The results that have been shown in this study are how the application of advertising and promotion, public relations, direct and digital marketing in PT Bank Riau Kepri for observation of IMC. As well as how the application of the 4P strategy namely product, price, place and promotion (Marketing Mix) implemented by PT. Bank Riau Kepri.
Pengaruh Inovasi Produk Dan Keberagaman Produk Terhadap Keputusan Pembelian Di Rumah Nutrisi Club Herbalife Malang
Authors: Hadista Khutsiyah Osgani  , Tri Yulistyawati
Published: August 2024

Herbalife is a company engaged in health goods that offers a variety of health products that can meet nutritional needs to support the health of the body. Herbalife products have ingredients that can increase energy intake for the body, build muscle mass, to maintain stamina and body health. In some cases, consumers tend to compare Herbalife products with other similar nutritional products. Consumers do an alternative evaluation stage because consumers will see the price aspect of this product with the price of middle-to-upper class products. This study aims to determine the influence of product innovation and product diversity on purchasing decisions at Herbalife Malang Nutrition Club House. This study uses quantitative research involving variables of Product Innovation, Product Diversity and Purchasing Decisions.This research data was collected by distributing questionnaires to 116 respondents who were members of Club Baruna. This study used purposive sampling techniques with primary and secondary data. Data analysis in this study used descriptive analysis, validity test, reliability test, classical assumption test, multiple linear regression analysis and processed using IBM SPSS Statistic 25 for Windows. The results of data analysis conducted through hypothesis testing showed positive results where the variables of product innovation and product diversity had a positive and significant influence on purchasing decisions at the Herbalife Malang Nutrition Club House.
Analisis Laporan Keuangan PT. Mandom Indonesia Tbk menggunakan Metode Vertikal
Authors: Sony Widia Sari  , Herdiyanti Ulan Andani  , Fitra Aditia  , Annisa Zulfa Majid  , Ersi Sisdianto
Published: August 2024

Qualitative descriptive research is the kind of study that this is. The purpose of this study is to evaluate PT. Mandom Indonesia, Tbk's financial performance using a vertical analysis. The financial statements of PT. Mandom Indonesia Tbk for 20 years, with a 7-year sample, comprise the population in this study. outcomes of PT's balance sheet report's vertical analysis. Mandom Indonesia, Tbk has been at its best between 2015 and 2021. The total assets post, which is higher than the total liabilities post, illustrates this.
Pengaruh Audit Tenure, Ukuran KAP, Pergantian Auditor, Dan Opini Audit Terhadap Audit Delay
Authors: Cahyo Prasetyo  , Crish Kuntadi
Published: August 2024

This research aims to analyze the influence of audit tenure, KAP size, auditor changes, and audit opinion on audit delay. Audit delay is the time span for completing a financial report audit by an independent auditor, which can affect the timeliness of submitting financial reports. Audit tenure, KAP size, change of auditors, and audit opinion are considered as factors that can influence the length of audit delay. This research uses data from audit reports of companies listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 period. Data analysis was carried out using multiple linear regression. The research results show that audit tenure and change of auditors have a positive effect on audit delay, while KAP size and audit opinion have a negative effect. These findings provide implications for regulators and the audit profession to establish appropriate policies regarding audit tenure, changing auditors, and selecting appropriate KAPs to minimize audit delays and increase the timeliness of financial reporting.
Implementasi Nilai Nilai Kebangsaan UUD 1945 Sebagai Terapan Analisis Dampak Pendapatan Negara Pada Kegiatan Industri Migas di Indonesia
Authors: Edy Soesanto  , Rizky Andreanusa  , Bismaka Daniswara
Published: August 2024

Indonesia in carrying out obligations and daily activities. Both in personal life, social life, and even the wealth that exists on earth. The 1945 Law as a legal basis for the impact of state revenues on oil and gas industry activities in Indonesia is expected to be implemented in aspects of the oil and gas industry. This regulation is contained in Market 3 No. 22 of 2001 which regulates the objectives of implementing the oil and gas industry. State income is a crucial concern in the development and economy of a country as well as in improving the quality of life of citizens as a whole. As a country that has abundant natural resource wealth, especially oil and natural gas, Indonesia relies on oil and natural gas income as a form of income for the development and welfare of the people. The implementation of national values in the 1945 Constitution is reflected in the government's efforts to ensure that oil and gas industry activities contribute maximally to state income, while still paying attention to environmental sustainability and community welfare. The impact of state revenues from the oil and gas industry in Indonesia is greatly influenced by regulations and policies implemented by the government, including in terms of natural resource management, distribution of production results, and tax and royalty revenues. Apart from that, protecting consumer rights and environmental sustainability are also main concerns in implementing national values in the context of the oil and gas industry.
Analisis Kelayakan Usaha Wisata Ecovillage Desa Silimalombu
Authors: Darwin Damanik  , Pawer Darasa Panjaitan  , Fariaman Purba  , Pandapotan Damanik  , Bosma Sinaga
Published: August 2024

The rapid development of the tourism sector and the business sector in North Sumatra, one of which is Samosir, is a factor in the increasing demand and needs of local and foreign tourists. This research aims to analyse the business feasibility of Silimalombu Village Ecovillage. This research uses SWOT analysis to analyze the development strategy. Technical data analysis used in this research is by means of interviews, observation and documentation. The method used in this research is descriptive quantitative analysis. To analyse the financial aspects, the Net Present Value, IRR and Gross B/C Ratio methods were used. While to assess other aspects, factors that are considered important in the assessment are used. The result of this research is that Silimalombu Village Ecovillage is feasible to run and develop. After being analysed using investment criteria, the results found are Gross B / C Ratio 1.69> 1, Net Benefit Cost Ratio 2.63> 1 Probitability Ratio> 1, Net Present Value, 1,682.7> IRR 34%, meaning that the Go project is feasible.
Analisis Efektivitas Pengelolaan Dan Sistem Pengendalian Piutang Pada CV. Parulian Sojuangon Panggabean Group Kabupaten Tapanuli Tengah
Authors: Indah Gusmaini Lubis  , Yenni Sofiana Tambunan  , Safriadi Pohan
Published: August 2024

This research aims to determine the influence of leadership style and work environment on employee performance at the Sibolga Pratama Tax Service Office. The population and sample for this research were all 106 civil servant employees at the Sibolga Primary Tax Service Office. The research method used is a quantitative research method with a descriptive approach. The data collection technique is a questionnaire using a Likert scale, while the tests used are the Classic Assumption Test and Analysis Test. The results of the research show that the performance of Receivable Turn Over (RTO) fluctuates from year to year. The highest increase in RTO occurred in 2019 at 4.16 times. The company's Average Collection Period (ACP) level was the best in 2019, namely 87 days, where the receivables turnover rate was very high. In 2019 the company's performance improved, where the arrears ratio reached its smallest point, namely 16.20%. In 2019 the performance of CV. Parulian Sojuangon Panggabean Group experienced an increase, where the collection ratio reached its highest point, namely 83.79%.
Penyusunan Laporan Keuangan Pada Usaha UMKM Ralisa
Authors: Diah Indri Anggriyanti  , Lisrotul Munawaroh  , Cita Kesha Avrillianda  , Daariin Dewi Nabiilah  , Nanda Luftiah Cahya May Salva  , Sri Rahayuningsih
Published: August 2024

Financial reports contain information about a company's finances which can be used to assess the company's performance in a certain period, so financial reports are very important for business owners because financial reports can see the financial condition of a business and carry out performance evaluations in order to advance the business. Financial reports can also be applied to MSMEs in Indonesia. However, the obstacle faced by MSMEs is regarding financial reports. Many MSMEs do not make financial reports due to a lack of knowledge in the financial sector and a lack of awareness of the importance of financial reports in running a small business. This research includes a case study approach with qualitative methods, collecting and retrieving data in this research in the form of observation, interviews and documentation. The research results show that the problem in this research is the limited human resources in preparing financial reports.
Pengaruh Layanan Food Delivery Pada Aplikasi Gojek Terhadap Keputusan Pembelian Pada Mahasiswa Universitas Negeri Medan
Authors: Imamul Khaira  , Zulkarnain Siregar  , Hasiandra Simanjuntak  , Putri Sandrina Sitompul
Published: August 2024

This research aims to determine the effect of food delivery on the Gojek application on purchasing decisions. This research explains whether food delivery services will influence purchasing decisions and increase buyer loyalty. In this research, we use simple regression analysis to show how influential variable x on variable y where before carrying out the analysis we carried out several tests such as normality, linearity and correlation tests to ensure our data was valid or not. From the results of the research it shows that there is an influence of Gojek food delivery services on purchasing decisions which from the analysis we carried out shows that the existence of food delivery services helps consumers in purchasing food. The conclusion we can draw is that variable of the large number of consumers who use the Gojek application to buy food due to discount time factors, etc
Analisis Sistem Pengendalian Internal dalam Pengelolaan Piutang Pada HARRIS Hotel & Conventions Gubeng
Authors: Enjelly Talitha Callista  , Sari Andayani
Published: August 2024

This research was conducted to analyze internal control in the management of receivables at HARRIS Hotel & Conventions Gubeng. The purpose of this study was to determine the internal control system in managing accounts receivable at HARRIS Hotel & Conventions Gubeng. The research was conducted using a qualitative descriptive approach method which includes data collection, data reduction, presentation and findings. The application of the internal control system in the management of accounts receivable by HARRIS Hotel & Conventions Gubeng has been running well. Proven by the application of ethical standards and clear policies and applying principles in the form of guidelines in carrying out work every day, good information and communication, credit sales policies and holding regular evaluations every month to discuss problems regarding accounts receivable. This greatly supports internal control of accounts receivable management to run effectively.
Pengaruh Loan Deposit Ratio, Liquidity Reserve Requirement Ratio, Leverage dan Ukuran Perusahaan Terhadap Window Dressing (Perusahaan Perbankan Umum Konvensional yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022)
Authors: Santi Tyas Sasmita  , Shinta Noor Anggraeny  , RB. Iwan Noor Suhasto
Published: August 2024

This research aims to determine the influence of Loan Deposit Ratio (LDR), Liquidity Reserve Requirement Ratio (LRRR), Leverage, and Company Size on Window Dressing. The independent variables in this research are Loan Deposit Ratio (LDR), Liquidity Reserve Requirement Ratio (LRRR), Leverage, and Company Size. The dependent variable in this research is Window Dressing. This research uses secondary data obtained from the company's annual financial reports and quarterly reports, accessed via the website www.idx.co.id. The population in this study was 46 conventional general banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Determining the sample for this research used purposive sampling based on certain criteria and obtained a sample of 40 conventional general banking companies. The data analysis technique was carried out using multiple linear regression using SPSS tools. The independent variables in this research are Loan Deposit Ratio (LDR), Liquidity Reserve Requirement Ratio (LRRR), Leverage, and Company Size. The results of this research are that company size influences Window Dressing. Meanwhile, Loan Deposit Ratio (LDR), Liquidity Reserve Requirement Ratio (LRRR), Leverage have no effect on Window Dressing
Analisis Penerapan Sistem Informasi Akuntansi dengan Memenuhi Akuntabilitas Pengelolaan Laporan Keuangan
Authors: Maharani Zaida  , Yenni Samri Juliati Nasution  , Nurwani Nurwani
Published: August 2024

This study aims to determine the application of accounting information systems for cash receipt procedures and cash disbursement procedures by fulfilling the accountability of financial statement management (case study of the SMKS Delima Nusantara Foundation Medan).  This research uses a descriptive qualitative approach. The research subjects amounted to three people, including financial administration staff, treasury staff, and nursing principals. Data collection techniques in this study are interview techniques, observation and documentation. Based on the results of the study, it is found that the application of the accounting information system in the SMKS Delima Nusantara Foundation Medan, especially in the cash receipts and disbursements procedure, has been said to be effective and in accordance with the applicable accounting information system procedures. However, in terms of accountability of the financial statements of the SMKS Delima Nusantara Foundation Medan according to the principle of accountability is still less effective due to lack of awareness in preparing the accountability report every month.
Penggunaam Komik Digital Berbasis Problem Based Learning Pada Mahasiswa Akuntansi
Authors: Laila Rossana
Published: August 2024

21st-century learning is directed at the optimal use of technology and information. Optimal use of information technology is intended to improve student's critical thinking skills and work readiness. However, in reality, using learning media for accounting students is not optimal so learning feels boring. The purpose of this study was to determine the effectiveness of using digital comics based on Problem-Based Learning (PBL) to improve critical thinking skills and work readiness of accounting students. This study used an experimental research method, with a pretest-posttest control group design. Based on the results of the study, showed that the use of digital comic media based on PBL was effective in improving students' work readiness and critical thinking skills.
Analisis Kinerja Realisasi Anggaran Pendapatan dan Belanja Daerah Pada Pemerintahan Kabupaten Magelang Tahun 2018-2022
Authors: Najla Aulia Nur Ramadhianti  , Sherindea Permata Agita  , Meylisa Eka Putri  , Yusni Kartika Cahyaningtyas  , Herlina Manurung
Published: August 2024

With regard to the ratio of fiscal decentralization, effectiveness of PAD, regional financial efficiency, and compatibility of regional spending, this study intends to analyze the regional financial performance of Magelang Regency. This study examines the financial position of the Magelang Regency Government from 2018 to 2022 using quantitative descriptive analysis. According to the decentralization degree ratio analysis, the Magelang Regency Government Budget generates high revenue figures, with an average decentralization rate of 97.50% between 2018 and 2022. According to the variance analysis, the expenditure performance of the Magelang district government in general can control the budget, so that it can achieve an average surplus of Rp. 755,037,801,786.6 (remaining after budget calculation) between 2018 and 2022. According to the variance analysis, the expenditure performance of the Magelang district government in general can control the budget, so that it can achieve an average surplus of Rp. 755,037,801,786.6 (remaining after budget calculation) between 2018 and 2022. The Magelang Regency Government spent 93.09% of its total budget on direct expenditures in 2018–2022, while only 1.39% was allocated for indirect expenditures. Based on the analysis of expenditure efficiency, the efficiency level of the Magelang Regency Government for the 2018–2022 fiscal year can be assessed as efficient, with an average of 98.85%. Annual operating expenses for the short term are still prioritized by the Magelang Regency Government over capital expenditure for long-term growth in its regional budget.
Pengaruh Kompleksitas Perusahaan, Ukuran Perusahaan, Reputasi KAP dan Opini Audit terhadap Audit Delay
Authors: Nurul Sulistiyani  , Artila Sayyidina Fasya
Published: August 2024

This research aims to evaluate the influence of company complexity, company size, KAP reputation, and audit opinion on audit delays in transportation sector service companies listed on the Indonesia Stock Exchange from 2018 to 2020. The background of this research is based on the importance of timeliness in submitting reports finance to maintain the trust of investors and other stakeholders. The research method used was purposive sampling with a sample of 66 companies which were analyzed using multiple regression using SPSS version 26 software. The research results showed that company complexity, company size and KAP reputation did not have a significant influence on audit delay, while audit opinion showed an influence. which is significant. The conclusions of this research indicate that although factors such as complexity and company size are often considered to influence audit delay, in the context of transportation sector companies, only audit opinion shows a significant correlation. This shows the need for companies to focus more on the quality of financial reports and transparency to reduce audit delays. These findings are expected to provide insight for companies, auditors and regulators in efforts to increase the efficiency of the audit process and the timeliness of financial reporting.
Pentingnya Pengetahun Perpajakan dan Kesadaran Masyarakat dalam Membayar Pajak Guna Membantu Kestabilan Ekonomi di Indonesia
Authors: Fathiya Syahidah Nasution  , Dian Zahra Syahfitri Lubis  , Hikmah Indri Yani Harahap  , Dini Vientiany
Published: August 2024

The purpose of this research is to find out the importance of taxation knowledge and public awareness in paying taxes to help stabilize the economy in indonesia. taxes are mandatory levies in the form of money that comes from the people and is given to the state government. So, taxes are an obligation for all Indonesian people so that the state is able to gain revenue and carry out development. this research uses qualitative by analyzing previously published documents on the research topic being studied. By having sufficient knowledge about taxation, people will better understand the importance of paying taxes as an obligation that must be fulfilled for the development of the country. In addition, public awareness in paying taxes will also help in reducing the level of tax violations and increasing tax compliance. Therefore, the role of education and socialization regarding taxation and increasing public awareness in paying taxes needs to be continuously improved to achieve the goal of optimal tax revenue in Indonesia.
Analisis Kepuasan Generasi Z Terhadap Layanan E-Commerce
Authors: Erwin Permana  , Dela Setia Cahyani  , Famita Wijayanti  , Syamsurizal  Syamsurizal
Published: August 2024

Generation Z is a generation that was born and developed along with the development of digital technology. Generation Z has unique preferences in online shopping with a tendency to choose convenience and affordability. This creates challenges and opportunities for e-commerce players. This research aims to analyze Generation Z's satisfaction with e-commerce services. The research was conducted using a qualitative descriptive approach. Data comes from search results on various digital bases and related official publications. The research results show that Generation Z pays attention to affordable prices as well as high ease of access, product quality, lots of discounts, varied payment method choices, guarantees and speed of delivery. Apart from that, satisfaction with service for a product for Generation Z from e-commerce is obtained because of the efficiency and practicality when shopping offered by e-commerce. With all the convenience provided, as well as efficiency and time effectiveness, e-commerce is considered the right solution in finding needs for Generation Z. Therefore, it is not surprising that more and more platforms are emerging that are used to facilitate the purchase and sale of products or services via the internet. This e-commerce trend has also caused several shops to lose competition and close. This shows that e-commerce is an option for Generation Z, and they are satisfied with the service and convenience provided.
Pemanfaatan Dana Program Keluarga Harapan terhadap Peningkatan Kesejahteraan Masyarakat di Kecamatan Rantau Selamat
Authors: Nurfadila Nurfadila
Published: August 2024

The problem that arose in the implementation of the Family Hope program in Rantau Selamat District was the lack of effectiveness in implementing PKH, where in the process of selecting people who would be given PKH assistance it was often not right on target in realizing the welfare of the people of Rantau Selamat District. This study aims to determine the utilization of the Family Hope Program (PKH) funds for the welfare of the people in Rantau Selamat District. The results of the study explain that in general the implementation and beneficiaries of PKH in Rantau Selamat District have been effective, but there are also PKH beneficiaries who use them for purposes whose categories have been determined by the government.
Pengaruh Kemampuan Auditor Dalam Mendeteksi Fraud: Kompetensi, Profesionalisme dan Pengalaman Audit
Authors: Nasiatul Hana Fikriyah  , Cris Kuntadi
Published: August 2024

This article aims to determine the influence of competence, professionalism and audit experience in detecting fraud. This article was carried out by conducting a literature study from various research that has been carried out. This article reviews the factors that influence an auditor's ability to detect fraud, namely competence, professionalism and audit experience. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) competency influences the auditor's ability to detect fraud. 2) professionalism influences the auditor's ability to detect fraud and 3) audit experience influences the auditor's ability to detect fraud.
Systematic Literature Review: Pengaruh Audit Laporan Keuangan dan Peran Internal Audit terhadap Kualitas Laporan Keuangan
Authors: Fianda Prathitaningtyas  , Manda Azalia Nur Raissa  , Dien Noviany Rahmatika
Published: August 2024

The purpose of this study is to understand the impact of the role of internal audit and financial statement audits on the quality of financial statements. Internal audit has the task of internal supervision, needed by the company in order to understand the quality of financial statements so that the company can monitor the development of the company. In managing the company, the most effective and efficient mechanism for managers is disclosure in financial reporting. This research method is conducted with SLR (Systematic Literature Review) which is used to evaluate and review all research. Data searches were conducted using the Publish or Perish application which accessed the Google Scholar, Semantic and Crossref databases and resulted in 47 journals to be reviewed. The result is that internal audit and financial statement audit have a positive impact on the quality of financial statements.
Analisis Laporan Keuangan dalam Mengukur Kinerja Keuangan Perusahaan di Bursa Efek Indonesia
Authors: Shafira Yumna Paramitha  , Edi Wibowo
Published: August 2024

Unilever Indonesia, Tbk is one of the largest companies listed on the Indonesia Stock Exchange (BEI). The problem in this research is how the financial performance of PT. Unilever Indonesia, Tbk in 2019-2023 based on liquidity ratios, solvency ratios, activity ratios and profitability ratios. The purpose of this research is to analyze the performance conditions of PT. Unilever Indonesia, Tbk in 2019-2023 based on liquidity ratios, solvency ratios, activity ratios and profitability ratios. This research is a type of case study research at PT. Unilever Indonesia, Tbk for the 2019-2023 period. The type of data used is quantitative data. The data source used is secondary data, in the form of PT's balance sheet and profit and loss report. Unilever Indonesia, Tbk. The results of the liquidity ratio, an average current ratio of 61.75%, indicate quite good conditions. The average quick ratio is 41.86%, indicating unfavorable conditions. The average cash ratio is 5.37%, indicating unfavorable conditions. The results of the solvency ratio, the average debt to asset ratio is 77.11%, indicating very good conditions. The average debt to capital ratio is 3.39%, indicating unfavorable conditions. The activity ratio results show that the average fixed asset turnover ratio is 4.06 times, indicating unfavorable conditions. The average total asset turnover ratio is 2.14 times, indicating unfavorable conditions. The results of the profitability ratio, an average return on assets of 31.80%, indicate very good conditions. The average return on equity was 138.96%, indicating very good conditions. The average gross profit margin was 49.83%, indicating very good conditions. The average net profit margin is 14.78%, indicating good conditions.
Faktor-faktor yang Mempengaruhi Pencegahan Fraud: Audit Forensik, Audit Internal, dan Audit Eksternal
Authors: Hanifatun Nisa  , Cris Kuntadi
Published: August 2024

Basically, fraud prevention is an important aspect in maintaining the integrity and sustainability of the organization. Therefore, it is necessary to have an auditor to assist in detecting and minimizing fraud. This article reviews the factors that influence Fraud Prevention, namely Forensic Audit, Internal Audit and External Audit. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are:  1) Forensic Audit affects Fraud Prevention; 2) Internal Audit affects Fraud Prevention; and 3) External Audit affects Fraud Prevention This means that the better the knowledge of forensic audit, internal audit and external audit that is owned, the better the implementation carried out by the auditor in preventing fraud.
Peran Influencer Dalam Proses Electornic Word Of Mouth (E- Wom) Dalam Meningkatan Brand Image
Authors: Shinta Abdul Rahman  , Qolbiyah Qolbiyah  , Sariya Sileuw
Published: August 2024

For a long time, Word of Mouth (EWOM) has been considered the main source of information that influences consumer decisions. In the era of globalization, EWOM has developed into a broader, albeit more personal, form, known as electronic word of mouth (EWOM). Advances in electronic systems and the emergence of social media platforms, for example Instagram, open up new and promising potential for the evolution of EWOM as an integral part of business advertising/business promotion strategies. When EWOM regarding a product receives a positive response, the impact has a direct impact on the brand image or good brand image. One of the related concepts in the formation of EWOM and brand image on Instagram today is the role of influencers. The aim of this research is to understand the role of social media influencers in shaping positive EWOM and how this impacts improving brand image. Qualitative methods were applied in this research by collecting data through journals, books and articles. The findings from this research show that influencers who have a high level of trust have a very influential role in forming EWOM which provides positive EWOM reviews regarding the products being marketed. This positive opinion from EWOM directly increases the positive value of the brand image in society, which shows that the success of influencers can help audiences understand information about products and increase their desire to make purchases.
Pengaruh Literasi Keuangan, Aktifitas Galeri Investasi Syariah Dan Pengelolaan Uang Saku Terhadap Minat Mahasiswa Dalam Berinvestasi Saham Syariah Di Pasar Modal
Authors: Dimas Dwi Amrico Py  , Arsa Arsa  , Nurlia Fusfita
Published: August 2024

Investing in the Shariah capital market is not only a potential business choice but also an embodiment of the recommended practice of muamalah in Islam, where wealth is used productively to bring benefits to oneself and others. This study found that financial literacy has a significant influence on students' investment interest, with a significance value of 0.000. Financial literacy plays a crucial role in shaping wise financial behavior, where a deeper understanding of finance and investment can help individuals manage their finances better. Additionally, Shariah investment gallery activities also have a significant influence on students' investment interest, with a significance value of 0.012. These activities provide students with a deeper understanding of the mechanisms and principles of the Shariah capital market, thereby increasing their interest in investing. Managing pocket money is also a significant factor in determining students' investment interest, with a significance value of 0.003. Wise management of pocket money allows some students to use part of those funds for investment, subsequently increasing their interest in the Shariah capital market. Simultaneously, the research results show that financial literacy, Shariah investment gallery activities, and pocket money management have a significant influence on students' investment interest, with a significance value for the F-test of 0.000.
Pengaruh Literasi Keuangan, Perilaku Keuangan, Locus of Control dan Faktor Demografi terhadap Keputusan Investasi
Authors: Dhea Kurnela  , Hari Setiono  , Nurdiana Fitri Isnaini
Published: August 2024

This study aims to determine the effect of financial literacy, financial behavior, locus of control, and demographic factors on investment decisions. This research is quantitative type. The population in this study were tutors of Alhimni Education Center (AEC), Ngoro Mojokerto, totaling 39. The sampling technique used non-probability sampling method with saturated sample technique. Data collection techniques in this study using primary data, the instrument in this study using a questionnaire through google form with measuring instruments in the form of a Likert scale and ordinal scale. The analysis technique used in this research is descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression analysis test, t test, F test and coefficient of determination with the help of SPSS software program version 22. The results showed that financial literacy, education had an effect on investment decisions, while financial behavior, locus of control, and income had no effect on investment decisions.
Analisis Tingkat Kesehatan Bank Terhadap Kinerja Bank Dengan Metode RGEC
Authors: Dinita Mayangsari  , Ersi Sisdianto
Published: August 2024

This research aims to analyze the level of bank health and performance of Indonesian sharia banks using the RGEC method during the 2021-2022 period. Through this holistic approach, the research examines aspects of bank health, including risk profile, good corporate governance, income and capital. Data was obtained from the financial report of PT Bank Syariah Indonesia Tbk, and analysis was carried out on credit risk, Good Corporate Governance (GCG), Return on Assets (ROA), and Capital Adequacy Ratio (CAR). Research findings show that Indonesian sharia banks demonstrate health and stability in their operations, despite a decline in several performance indicators. These conclusions provide valuable insights for stakeholders in the Islamic banking industry to improve bank performance and stability.
Konsep Nusyuz dalam Prespektif Gender
Authors: Muslim Muslim  , Akbar Maulana  , Nuur Wahidah  , Nur Fitriah
Published: August 2024

The concept of nusyuz in Islam refers to the behavior of a disobedient or disobedient wife or husband in the context of a marital relationship. Traditionally, nusyuz is often identified as a wife's disobedience to her husband, such as disobeying the husband's legitimate orders, leaving home without the husband's permission, or refusing to have sex without a justified reason. However, in some views, nusyuz can also be applied to husbands who do similar things, such as not providing for themselves or treating their wives unfairly
Implementasi Kebijakan Kawasan Ekonomi Khusus Galang Batang Pulau Bintan Provinsi Kepulauan Riau
Authors: Nur Fajarriah Indah  , Nilam Permata Sari
Published: August 2024

Special economic zones as a tool for regional economic development are important because they contribute to reducing disparities between regions and reducing poverty in a fair and consistent manner. In developing Special economic zones , it is important to carry out coordinated planning between sectors so that sustainable development is part of national development. This research focuses on the impact of special economic zone policies in Indonesia. The type of research is normative legal research, which includes documents that are used as references, especially basic legal documents, and secondary documents such as literature, books, scientific works, articles scientific, etc., where the analysis is carried out in more depth related to the problem of studying legal provisions. This document discusses Special Economic Zones in Indonesia and their policies. The Galang Batang SEZ was developed as an industrial center for the processing of mining minerals such as bauxite and its derivative products. The synergistic impacts of SEZs include: Increasing Gross Regional Domestic Product SEZs can increase economic activity in a region cumulatively, which contributes to increasing regional GDP and Infrastructure Development: SEZs are National Strategy Projects that are supported by the development of surrounding infrastructure.
Pajak Penghasilan Pasal 24 dan Pajak Penghasilan Pasal 25
Authors: Putri Ahmarani  , Desi Elisa Fitri  , Khairunnisa Aulia Hrp
Published: August 2024

The rules for tax reduction/credit for taxes paid are explained in PPh Article 24. abroad compared to the total PPh payable in Indonesia. Among the tax objects are various forms of foreign income, determined by calculating the Article 24 tax credit which selects the lesser of the maximum international tax credit limit and the tax actually paid abroad. Requesting a foreign tax credit must be paid with a foreign tax payment document. Significant changes reporting foreign income requires updating the tax return. PPh Payment of income tax installments every month of the year is covered in Article 25. The tax clock is running. To apply for foreign tax credits, taxpayers must reduce the amount of tax due. PPh article 25 must be paid. It is owned by the Taxpayer and must be paid by the deadline fifteen months after the end of the Tax Period. the penalty for late payment is a monthly interest rate of 2%. The calculation of Income Tax Article 25 is carried out using the previous year's income minus tax credits, calculated at various rates for certain individual entrepreneur taxpayers as well as corporate taxpayers.
Regulasi Pembayaran Pajak Penghasilan Untuk Warga Negara Yang Pergi Keluar Negeri
Authors: Maura Faradita  , Mhd Khairul Anhar Nasution  , Mhd Aldi Pratama
Published: August 2024

This journal discusses a review of previous research on the income tax payments for citizens traveling abroad. This payment is in the form of prepayment of income tax and can be accessed by individuals who are more than 21 years old with appropriate income. The main focus of this study is to analyze the prevailing tax regulations in Indonesia and international tax treaties. This journal is a literacy that aims to understand the procedures for tax payment, payment exemptions, and management of income tax administration for domestic individual taxpayers who will travel abroad.
Pengaruh Literasi Keuangan Syariah Terhadap Pengelolaan Keuangan Pribadi Mahasiswa Febi
Authors: Farid Maulana  , Marcelino Rizki Suryanto  , Syifa Aulia Khaerunnisa  , Wahyu Hidayat  , Hadi Peristiwo  , Fitri Fitri
Published: August 2024

This study aims to explore the influence of Islamic financial literacy on the personal financial management of students at the Faculty of Economics and Islamic Business (FEBI) at UIN Sultan Maulana Hasanuddin Banten. Using a causal quantitative method, the study involved a randomly selected sample of 49 FEBI students. Data were collected through questionnaires and analyzed using linear regression analysis. The results showed that Islamic financial literacy has a significant impact on students' personal financial management. Good financial literacy helps students make wiser financial decisions, avoid uncontrollable debt, and achieve financial stability. This study also provides practical implications for educational institutions to enhance their curricula to better address Islamic financial literacy.
Pengaruh Audit Internal, Sistem Informasi Akuntansi Dan Komitmen Organisasional Terhadap Kualitas Laporan Keuangan
Authors: Agrayi Afifa Putri  , Cris Kuntadi  , Yetri Martika Sari
Published: August 2024

The influence of internal audit, accounting information systems and organizational commitment on the quality of financial reports is research that aims to determine the influence of these three factors on the quality of financial reports. This research uses a descriptive method. The units of analysis in this research are accounting information systems, organizational commitment, and internal audit. The research results show that Internal Audit, Accounting Information Systems, and Organizational Commitment have a positive and significant effect on the quality of financial reports. Internal audit also has an important role in supervising and controlling organizational activities, which will affect the quality of financial reports. The accounting information system aims to collect, process and convey relevant data and information to interested parties, both internal and external parties. Organizational commitment can also influence employee interest, propensity to stay, and propensity to leave, which will influence audit performance.
Keterlibatan Pemerintah Kota Tanjungpinang dalam Upaya Penanggulangan Kemiskinan
Authors: Afriyadi Afriyadi  , Masayu Vrisaliani  , Natasya Saffa Adesti  , Raja Fitriana  , Suci Alya  , Ahwe Eliza Nanda
Published: August 2024

Poverty is a common problem that continues to be faced by every region in the world, especially in remote areas, which causes an increase in poverty rates. To overcome the impact of the COVID-19 pandemic, serious efforts are needed to stop its spread, which must be supported by all levels of society by complying with government regulations. Because poverty reflects the inability to meet needs, poverty data is an important indicator in social analysis, especially for policy makers. This research aims to describe and analyze the role and policies that have been implemented by the Tanjungpinang City Government in efforts to reduce poverty. This research uses qualitative methods with literature study as a data collection technique. The conclusion that can be obtained from this research is that a comprehensive evaluation of these programs shows a reduction in the number of poor people and an increase in welfare as a result of the various initiatives implemented. Integrated health, education, skills training and social assistance programs have also helped in providing holistic solutions in overcoming the problem of poverty.
Analisis Pengaruh Belanja Pemerintah Daerah terhadap Pertumbuhan Ekonomi di Kabupaten Kepulauan Yapen Tahun 2012-2022
Authors: Waspada Meliala  , Virgilio cancera Meliala
Published: August 2024

Poverty is not just about difficulties in meeting basic needs, but also involves various dimensions of human life such as health, education, future security, and influential social roles. Some factors that influence poverty include the Gender Development Index (GDI), the Human Development Index (HDI), and Economic Growth as measures of human progress and economic development. In this study, the path analysis method is used, allowing us to identify the direct and indirect impacts of independent variables on dependent variables. Thus, we can understand the complex relationship between various factors in the context of poverty. The information used for this study is sourced from the Central Statistics Agency of Central Kalimantan using secondary information in the form of time series data. The findings of this research show that the gender development index has no influence on the economic growth variable. The human development index also does not affect the economic growth variable. Additionally, the gender development index does not affect the poverty level variable. However, the human development index significantly affects the economic growth variable. Meanwhile, economic growth does not affect the poverty level. Finally, the human development index through economic growth does not have a significant impact on the poverty level.
Efek Indeks Pembangunan Gender dan Indeks Pembangunan Manusia Terhadap Tingkat Kemiskinan Melalui Pertumbuhan Ekonomi di Provinsi Kalimantan Tengah
Authors: Leo Arya Pamungkas  , Alexandra Hukom
Published: August 2024

Poverty is not just about difficulties in meeting basic needs, but also involves various dimensions of human life such as health, education, future security, and influential social roles. Some factors that influence poverty include the Gender Development Index (GDI), the Human Development Index (HDI), and Economic Growth as measures of human progress and economic development. In this study, the path analysis method is used, allowing us to identify the direct and indirect impacts of independent variables on dependent variables. Thus, we can understand the complex relationship between various factors in the context of poverty. The information used for this study is sourced from the Central Statistics Agency of Central Kalimantan using secondary information in the form of time series data. The findings of this research show that the gender development index has no influence on the economic growth variable. The human development index also does not affect the economic growth variable. Additionally, the gender development index does not affect the poverty level variable. However, the human development index significantly affects the economic growth variable. Meanwhile, economic growth does not affect the poverty level. Finally, the human development index through economic growth does not have a significant impact on the poverty level.
Pengaruh Price Earning Ratio (PER), Return On Equity (ROE) Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Moderasi Pada PT. Unilever Tbk Periode 2015-2022
Authors: Natasha Marvela Soesanto  , Sri Wahyuni Mega  , Diana Ambarwati
Published: August 2024

The value of the company is reflected in the share price of the company which is reflected in the bargaining power of the shares. Company growth is one indicator or measurement of how the company is developing or grow in a certain period. This study was conducted to examine the effect of price earning ratio, profitability and company size on company value with capital structure as a moderation variable in PT. Unilever Tbk Period 2015-2022. The sampling technique in this study is using the purposive sampling method. The population in this study was 1 company with a sample of 32 financial statements. This study used quarterly data with a total of 32 samples and used SPSS 25 as a statistical test tool to test descriptive statistical tests. Classical assumption test, hypothesis test, multiple linear regression test and residual test. The results showed that the price earning ratio, profitability and size of the company had a positive effect on the value of the company. Capital structure weakens the relationship between price earning ratio, profitability and company size to company value.