bluuebunny/crossref_metadata_2025 huggingface dataset:
Faktor Yang Mempengaruhi Keputusan Pembelian Konsumen Skincare Melaui E-Commerce Pada Remaja Musⅼim di Kabupaten Brebes
Authors: Sri Wiyanti  , Ary Kusmanto
Published: September 2024

The aim of this research was to examine the impact of infⅼuencer support, and saⅼes advertising materiaⅼ on the purchase choices. The hypothesis posited in this research is that infⅼuencers, and advertising materiaⅼ have a favorabⅼe impact on customer purchase choices skincare products. The research incⅼuded a totaⅼ of 87 respondents who were seⅼected via purposive sampⅼing, specificaⅼⅼy purposive sampⅼing. The data coⅼⅼecting approach invoⅼves the use of questionnaires and the anaⅼysis of data using SPSS. This anaⅼysis incⅼudes doing vaⅼidity tests, reⅼiabiⅼity tests, cⅼassicaⅼ assumption tests, muⅼtipⅼe ⅼinear regression anaⅼysis, and hypothesis testing using t tests, F tests, and R2. The research findings indicate that the independent variabⅼes, nameⅼy Infⅼuencers, have a favorabⅼe impact on purchase choices. Advertising materiaⅼ has a beneficiaⅼ infⅼuence on buying choices. The test resuⅼts indicate that the adjusted R-squared vaⅼue for the independent variabⅼes infⅼuencer, and advertising content on purchasing decisions is 0.577. This suggests that 57.7% of the variation in the purchasing decision variabⅼe can be expⅼained by the independent variabⅼes infⅼuencer, and advertising content. However, 42.3% of the outcome is affected by other factors, such as the quaⅼity of the goods, its ⅼocation, brand, and trust.
Pengaruh Brand Image dan Kualitas Produk Terhadap Keputusan Pembelian Minuman Esteh Indonesia di Kecamatan Kedamean Kabupaten Gresik
Authors: Idayani Agustina  , Is Fadhilah
Published: September 2024

The beverage industry is becoming increasingly competitive, making it crucial for businesses to establish a strong brand image and product quality to attract consumers. This study aims to analyze the influence of brand image and product quality on purchase decisions for Esteh Indonesia drinks. A quantitative research method was employed, untilizing non-probability sampling techniques. Data was collected through questionnaires distributed to 50 respondets in Kedamean District, Gresik Regency. Multiple linear regression analyseswas used as the data analysis technique. The findings revealed that brabd image has a positive impact on purchase influence, while product quality does not have a significant positive impact on purchase decisions for Esteh Indonesia drinks. However, the influence of brand images was found to be stronger than that of product quality. These findings suggest that Esteh Indonesia should maintain its brand image and enhance product quality to reinforce consumer purchase decisions. additionally, Esteh Indonesia should cultivate a positive brand image through various marketing strategies to enchance brand appeal among costumers.
Pengaruh Kinerja Keuangan, Asimetri Informasi, dan Manajemen Laba terhadap Harga Saham Perusahaan Perbankan yang Terdaftar di BEI Tahun 2020-2022
Authors: Rizqullazid Mufiddin  , Dharmayanti Pri Handini  , Nasharuddin Mas
Published: September 2024

This study aims to analyze the effect of financial performance proxy Debt to Equity Ratio, information asymmetry, and earnings management on stock prices in banking sector companies listed on the Indonesia Stock Exchange for the period 2020-2022. The method used in this study is an explanatory method with a quantitative approach. While for the sampling technique itself using purposive sampling with a selected sample of 34 companies. For research analysis, namely using descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, and hypothesis testing. From the results of the study, it can be concluded that financial performance with the Debt to Equity Ratio proxy does not have a significant partial effect on stock prices, information asymmetry has a negative and significant partial effect on stock prices, earnings management does not have a significant partial effect on stock prices, and financial performance, information asymmetry, and earnings management do not significantly affect stock prices simultaneously.
Pengaruh Intellectual Capital, Kepemilikan Manajerial, Firm Size, Ukuran Komite Audit Terhadap Nilai Perusahaan
Authors: Putri Ananda  , Melan Sinaga
Published: September 2024

This study aims to determine and analyze the effect of Intellectual Capital, Managerial Ownership, Firm Size, Audit Committee Size on Firm Value in Apparel and Luxury Goods Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX) for 2019-2023. The method of determining the sample in this study using purposive sampling method and the population in this study were 22 companies, while the sample used was 13 companies. The data analysis used in this research is multiple linear regression analysis using SPSS software version 25. The results of this study indicate that intellectual capital has no effect on firm value, and managerial ownership has a positive and significant effect on firm value, then firm size and audit committee size have a negative and significant effect on firm value.
Analisis Kebijakan Pengembangan SDM Terhadap Kualitas Sumber Daya Aparatur Pada Dinas Pemuda Olahraga dan Seni
Authors: Mattarima Mattarima  , Roswiyanti Roswiyanti
Published: September 2024

The aim of the research is to determine the level of capability of the Human Resources (HR) apparatus at the Maros Regency Youth Sports and Arts Service (DISPORI). And to find out the policies for developing human resources for personnel at the Maros Regency Youth Sports and Arts Service (DISPORI). The research methods used are quantitative and qualitative research methods. The results of the research are that the Human Resources development policy for the apparatus at the Maros Regency Youth, Sports and Arts Service has been running well in accordance with applicable personnel procedures and regulations. This can be seen from the implementation of the HR development policy for personnel at the Maros Regency Youth, Sports and Arts Service. The policy of developing human resource capabilities for the apparatus has goals and objectives, namely development and improvement as well as carrying out the main tasks and functions as government officials so that they can meet predetermined standards while being able to make decisions independently and professionally based on a spirit of service and changes in attitudes that lead to further development. openness, attitude of serving and protecting the public as the main duties and responsibilities.
Pengaruh Good Governance Terhadap Prestasi Kerja Pegawai Di Kantor Kecamatan Majauleng Kabupaten Wajo
Authors: Burhanuddin Burhanuddin  , Iwan Mamminanga
Published: September 2024

Good governance is always related to work, especially good quality work. Government organizations are expected to be able to provide good quality work, so that there is good work performance.
The type of research used is census research, where research takes all members of the population as respondents (data sources) and uses questionnaires as the main data collection tool. By using a quantitative approach and using descriptive methods to determine the influence of Good Governance on employee work performance at the Majauleng District Office, Wajo Regency.
The results of research data analysis on Good Governance and Work Performance show that Good Governance at the Majauleng District Office is in the good category. Likewise, the Job Performance variable is in the good category. The influence that the Good Governance variable has on Work Performance is in the very strong and positive category and the data is significant.
The conclusion from the research results with the title The Influence of Good Governance on Work Performance is as follows. Good Governance at the Majauleng District Office, Wajo Regency is in the good category. The work performance of Majauleng District Office Employees in Wajo Regency is in the very good category. The results of data analysis show that the influence provided is a very strong influence with a positive and significant relationship direction
Pengaruh Pemahaman Akuntansi Terhadap Penyusunan Laporan Keuangan UMKM
Authors: Trisna Sary Lewaru  , Yustinus Lambyombar  , Stivan Harry Uniberua
Published: September 2024

This research aims to determine the influence of understanding accounting on the preparation of financial reports for MSMEs in Aru Islands Regency. This type of research is quantitative descriptive which will use primary data obtained from distributing questionnaires to MSMEs in Aru Islands Regency. The number of respondents was 79 MSMEs spread across small islands bordering the Aru Islands Regency. Testing of the hypothesis in this research was carried out using simple linear regression. From the test and analysis results, it is stated that the accounting understanding variable influences the preparation of MSMEs financial reports in the Aru Islands Regency area. Thus, it is important for MSMEs actors to understand accounting in preparing their business financial reports, because if MSMEs actors do not have an understanding of accounting, they will experience difficulties in preparing their business financial reports.
Analisis Perbandingan ROA Dan DER PT. Indofood Sukses Makmur Tbk Dengan PT. Mayora Indah Tbk
Authors: Alyah Nafisyah  , Alwi Alwi
Published: September 2024

This study aims (1) to determine whether there is a significant difference in Return On Assets (ROA) at PT. Indofood Sukses Makmur Tbk with PT. Mayora Indah Tbk, (2) To determine whether there is a significant difference in the Dept. To Equity (DER) at PT. Indofood Sukses Makmur Tbk with PT. Mayora Indah Tbk. This type of research uses a comparative method. The population used is the company's financial statements PT Indofood Sukses Makmur Tbk for 28 years and PT Mayora Indah Tbk for 32 years. The sample in this study was 7 years old using a sampling technique, namely purposive sampling. The analysis technique uses the Independent Sample T-test. Based on the results of data analysis using the Independent Sample T-test, it shows that there is a significant difference in Return On Assets (ROA) of PT. Indofood Sukses Makmur Tbk with PT. Mayora Indah Tbk and there is no significant difference in Debt To Equity (DER) PT. Indofood Sukses Makmur Tbk with PT. Mayora Indah Tbk.
Implementasi Strategi Pemasaran Produk Lampu Led Pada Pt. Inti Trada Elektro Semarang
Authors: Novi Bella Safitri  , Maria Augustine Graciafernandy  , Moeljono Moeljono
Published: September 2024

This study aims to analyze the marketing strategy implemented. The marketing strategy is a series of plans as a joint tool to achieve the long-term goals set by the company. The marketing strategy provides direction for each company to control all aspects in order to achieve the company's goals in meeting consumer demands and needs. This research is a qualitative descriptive research. By taking respondents from several sources who are considered appropriate to become resource persons for research. The research results are that the location research has implemented a marketing promotion strategy to increase sales turnover. Sales promotions that are utilized include Personal selling, Sales Promotion and Direct Marketing. The problems faced by the company resulted in fluctuations in sales targets, lack of promotional media aimed at providing information on ongoing promotions and high costs for promotions aimed at increasing consumer brand awareness.
Pengaruh Digital Marketing dan Kualitas Produk Terhadap Keputusan Pembelian Mie Instan Lemonilo di Jakarta
Authors: Nandha Puspita  , Rani Rani  , Purwatiningsih  Purwatiningsih
Published: September 2024

Instant noodle Lemonilo are a newcomer to Indonesia. To be able to compete with other instant noodle brands, Lemonilo is doing digital marketing on a large scale to attract consumers. Starting from doing advertisements on television, to social media. In addition, Lemonilo carries the theme of healthy instant noodles which are safe for consumption by all people and uses quality ingredients (no MSG, food coloring and preservatives). Based on these observations, the authors conducted this research. Data was collected using a questionnaire given to on instant noodle  Lemonilo customers. The sample used in this study was 50 respondents using a systematic random sample method. The analytical tool used is descriptive (primary data) by using a questionnaire assisted by a Likert scale and given to respondents. The analytical tool used is SPSS software version 25. The results of this study prove that: 1) Digital Marketing has a partial positive and significant effect on Purchase Decisions with a Digital Marketing. 2) Product quality has a positive and significant partial effect on purchasing decisions. 3) Digital Marketing and Product Quality have a positive and significant simultaneous effect on Purchase Decisions.
Pengaruh Pelatihan Kerja Dan Motivasi Kerja Terhadap Kinerja Karyawan Studi Kasus Primkoppabri Cabang Brebes
Authors: Salsabila Ramadhani  , Azizah Indriyani  , Roby Setiadi
Published: September 2024

This study has the main objective, namely to find out how the effect of job training and work motivation on employee performance at the Primkoppabri branch of Brebes. This research uses quantitative research with the SPSS 22 analysis tool. The population used in this research is Primkoppabri employees, totaling 74 employees. The sample in this study uses a saturated sample where all the number of employees is used in the sample. The method of data collection is done by distributing questionnaires. The results of the t test show that the job training variable has a significant positive effect on employee performance with a t count > t table (2.618 > 1.993) and a sig value of 0.011 <0.05. The variable of work motivation has a significant positive effect on employee performance with a t count > t table (6.428 > 1.993) and a sig value of 0.00 <0.05. Then through the F test it is known that the variables of job training and work motivation simultaneously influence employee performance with F count > F table (84.066 > 2.50). Adjuster R square of 70.4% indicates that job training and work motivation variables affect employee performance, and the rest is influenced by other variables.
Pengaruh Gaya Hidup Dan Ekuitas Merek Terhadap Keputusan Pembelian Sepatu Merek Nike
Authors: Nadia Nur Qalby  , Ari Arisman  , Depy Muhamad Pauzy
Published: September 2024

This study aims to determine the simultaneous and partial effect of Lifestyle and Brand Equity on the Purchase Decision of Nike Brand Shoes (Survey on Students of the University of Perjuangan, Tasikmalaya). The research method used in this research is to use a descriptive quantitative research method with a survey approach. Respondents in this study were 101 students of the University of Perjuangan Tasikmalaya. The type of data used in this study is primary data obtained through questionnaires. The data testing technique used in this study uses the validity test, reliability test and classic assumption test. Data analysis in this study used multiple regression analysis using SPSS software version 25. The results showed that Lifestyle and Brand Equity simultaneously had a significant effect on Purchasing Decisions. Lifestyle partially has a significant effect on the Purchase Decision. Brand Equity partially has a significant effect on Purchasing Decisions.
Implementation of the ISM Code for MV Ships. Eastern Fair at PT Pelayaran Multi Jaya Samudera Belawan
Authors: Sonya Ledys Pakpahan  , Fadiyah Hani Sabila
Published: September 2024

This paper aims to investigate the Implementation of the ISM Code on the MV Ships. Eastern Fair at PT. pelayaran Multi Jaya Samudera Belawan. In writing this paper, the author utilizes methodology, during the Onshore Practice, the author collects materials from field observation methods and library methods. This is intended to gain a deeper understanding of the Implementation of the ISM Code on the MV Eastern Fair Ship at PT. Pelayaran Multi Jaya Samudera Belawan. The ISM Code is an International regulation developed by the International Maritime Oeganization (IMO) to ensure the safety of ship operation and the protection of the marine environment. By integrating the principles of the ISM Code into their operations, shipping companies can create a safer and more efficient environment for both ship crew and onshore personnel. Safety onboard is a shared responsibility. Safety plays a crucial role in the overall operation of ships. Facts shw that as much as 80% of all accidents can be attributed to human error. Furthermore, about 75-80% of these human errors can be linked to poor management systems. Safety encompasses the ship, crew, cargo, and the marine environment. The Implementation of the ISM Code plays a crucial role in ensuring that everything runs smoothly in terms of safety.
Pengaruh Motivasi, Inovasi, Dan Kompetensi Terhadap Keberhasilan UMKM Dengan Kemampuan Usaha Sebagai Variabel Intervening
Authors: Nurjanah Nurjanah  , Sutrisno Sutrisno  , Rita Meiriyanti
Published: September 2024

This study aims to examine and analyze the effect of motivation, innovation, and entrepreneurial competence on the success of with business ability as an intervening variable. The sample in this study was 110 respondents who were employees of Jenang Mubarokfod Cipta Delicia Kudus. The sampling technique in this study used the Probability Sampling Technique with proportional random sampling. The data analysis technique used is PLS-SEM (Partial Least Square-Structural Equation Model). The processing of this research data uses the SmartPLS 3.0 tool. Based on this research, it shows that motivation influences the success of Jenang Mubarokfood Cipta Delicia Kudus with a P-Value (0.004). Innovation has no effect on the success of Jenang Mubarokfood Cipta Delicia Kudus with a P-Value of (0,147). Entrepreneurial competence influences the success of Jenang Mubarokfood Cipta Delicia Kudus with a P-Value of (0.000). Motivation has no effect on success which is mediated by business ability in Jenang Mubarokfood Cipta Delicia Kudus with a P-Value of (0.545). Innovation has an effect on success which is mediated by business ability in the Jenang Mubarokfood Cipta Delicia Kudus with a P-Value of (0.001). Entrepreneurial competence has an effect on success which is mediated by business ability in Jenang Mubarokfood Cipta Delicia Kudus  with a P-Value of (0.007).
Pengaruh Lingkungan Kerja Fisik Dan Iklim Organisasi Terhadap Semangat Kerja Pegawai
Authors: Sigit Pratama  , Rita Tri Yusnita  , Nita Fauziah Oktaviani
Published: September 2024

This study aims to determine the effect of the physical work environment and organizational climate on morale ( a case study of village office employees in Rajapolah sub-district). The method used in this study is causality through a survey approach, with the sample to be selected in this study being Village Office employees in Rajapolah District, namely 49 respondents. The analytical tool used in this study was multiple regression using SPSS version 25. The results showed that the Physical Work Environment and Organizational Climate had a significant influence on the Morale of Village office employees in Rajapolah district. Organizational climate has a significant influence on the morale of Village Office employees in Rajapolah District.
Peran Moderasi Sanksi Pajak dalam Pengaruh Love of Money, Machiavellian, Tarif Pajak, Pemahaman Perpajakan dan Self Assessment System Terhadap Tax Evasion
Authors: Shofia Fatimatuz Zahro’  , Marhaendra Kusuma  , Muhammad Alfa niam  , Srikalimah Srikalimah
Published: September 2024

This study aims to determine the effect of love of money (X1), Machiavellian (X2), tax rates (X3), understanding of taxation (X4) and self-assessment system (X5) on tax evasion (Y) and tax sanctions (Z) as moderating variable, for individual taxpayers who are active and registered at the Kediri Primary Tax Office in 2023. The analysis technique in this study uses multiple linear regression analysis with moderating variables (MRA). The sampling technique uses random sampling and determines the number of samples of 100 WPOP obtained from the calculation of the Slovin Formula. The results of the study show that love of money, Machiavellianism, tax rates, understanding of taxation and the self-assessment system have a positive and significant effect on tax evasion. The test results of the variable moderation of tax sanctions are able to weaken the Machiavellian influence, tax rates and understanding of taxation on tax evasion actions, while the role of moderation of tax sanctions in the influence of love of money and self assessment systems on tax evasion actions is able to strengthen.
Pengaruh Beban Kerja Dan Lingkungan Kerja Terhadap Kinerja Karyawan Pada Rumah Sakit Akademis Jaury Jusuf Putera Makassar
Authors: Muh. Gibran Syahrum  , Andi Mustika Amin  , Abdi Akbar Idris  , Chalid Imran Musa  , Muh. Ikhwan Maulana Haeruddin
Published: September 2024

This research aims to determine the effect of workload on performance, the effect of the work environment on performance and the effect of workload and work environment on employee performance at the Jaury Jusuf Putera Makassar Academic Hospital. The type of data used in this research is quantitative data obtained from questionnaires that have been distributed and relate to the problem being studied with a sample size of 47 people. The results of the research show that the workload variable has a significant level of 0.005, which is smaller than 0.05 with a coefficient value of -0.03 indicating that the influence it has is negative on the independent variable. Meanwhile, the work environment variable has a significance level of 0.000 with a coefficient value of 0.044 indicating that the influence given is positive on the independent variable.
Pengaruh Pelayanan Dan Penghasilan Wajib Pajak Terhadap Kepatuhan Dalam Membayar Pajak Bumi Dan Bangunan (PBB-P2) Pasca Pandemi Covid-19 Di Kecamatan Ngadiluwih Kabupaten Kediri
Authors: Amelya One Zarina  , Khasanah Sahara  , Imarotus Suaida
Published: September 2024

This research is motivated by the importance of paying Land and Building Tax for the development of an area because tax revenue is used as an instrument for increasing welfare and can be used for the development of the country, be it facilities, services or other government efforts. Land and building tax is an important income for each region, therefore each local government has its own way of optimizing local revenue from the land and building tax sector. This research aims to find out how much influence service and income have on compliance. This study uses a quantitative method, with primary and secondary data for the 2021 tax year which will be paid in 2022. Sampling used a simple random sampling technique with a total sample of 92 respondents. The analytical method used is instrument test, classical assumption test, multiple linear regression analysis, hypothesis testing. The research results show that the service variable has no influence on compliance, while the income variable has an influence on compliance.
Pengaruh Budaya Kerja Dan Kompetensi Terhadap Kinerja Karyawan Pada Firma NISD & Rekan Jakarta Selatan
Authors: Tri Yunianingsih
Published: September 2024

Employee performance measures the success of an organization in achieving its mission and completing a task. The work culture must be designed in such a way that it achieves the goals of the organization and at the same time realizes the individual goals of employees. Competence can affect the improvement of the performance of an employee when the employee has good competence in a professional attitude such as having a cooperative relationship with a colleague in completing a job. The research method used in this research is statistical quantitative. The population in this study is the entire employee of NISD & Partners with a total population of 36 employees. The data collection technique used is a survey method by spreading the questionnaire. The research uses data analysis methods such as validity test, reliability test, classical assumption test, double linear regression test and hypothesis test. Data analysis uses the IMB program SPSS Statistic Ver. 25. The results of this study show that work culture variables have a positive and significant influence on employee performance.
Pengaruh Pelaksanaan Work From Home (WFH) Terhadap Tingkat Kinerja Pegawai Di Dinas Kependudukan Dan Pencatatan Sipil Kabupaten Polewali Mandar
Authors: Trisno Trisno  , Saharuddin Saharuddin  , Ihsan Ihsan
Published: September 2024

This research aims to determine the effect of implementing work from home (WFH) on employee performance levels at the Polewali Mandar Regency Population and Civil Registration Service. The number of samples in this study was 60 people and the research method used data collection techniques using questionnaires. The results of data analysis based on a simple regression test and partial hypothesis testing (t test) show that the calculated t has a value of 7,642 which is > than the t table (2,001). Work From Home has a positive influence on the performance of employees at the Polewali Mandar Regency Population and Civil Registration Office. Conclusion: So, Ha is accepted and H0 is rejected.
Evaluasi Sistem Pengendalian Internal Pemerintah Dalam Pengeluaran Kas Pada Bagian Pemerintahan Dan Kesejahteraan Rakyat Kota Surabaya
Authors: Leo Rizki Mubarak  , Hero Priono
Published: September 2024

This study aims to determine and evaluate the government's internal control system and cash expenditure procedures in the Government and People's Welfare Section of Surabaya City are in accordance with applicable regulations or not. This research was carried out at the Surabaya City Government and People's Welfare Office located in the Genteng Village government building, Genteng District, Surabaya City. The analytical method used in this study is the Descriptive Analysis Method. The data collection techniques used are observation, in-depth interviews, and documentation. Data analysis techniques include data reduction, data presentation, and drawing conclusions. The results showed that the Cash Expenditure System and Procedure implemented in the Government and People's Welfare Section of Surabaya City has been running well in accordance with Permendagri Number 13 of 2006 concerning Regional Financial Management Guidelines. The internal control system of cash expenditure in the Government and People's Welfare Section of Surabaya City has also been implemented well but has not been maximally marked by the lack of maximum implementation of policies on human resource development so that employees are still found who lack mastery related to cash expenditures and the constraints of the duties of the finance and accounting department.
Penyusunan Laporan Keuangan Dan Pengembangan Usaha Jasa Pada UMKM Loundry Mommy
Authors: Allisha Triana Purie  , Cindy Indrawati  , Hadi Lidya Rikayana
Published: September 2024

Laundry services are one of the service businesses that have good prospects today. Because city people are getting busier, making laundry service businesses increasingly in demand and competition for similar service provider companies is getting tighter so that companies must improve service quality so that consumers continue to subscribe to using these laundry services. However, we find that many MSME players still have not or do not record financial reports so that these MSME players have difficulty knowing the details of their business activities so far, whether they are making a profit or even experiencing a loss. Therefore, the researcher here helps the owner to record financial reports so that in the future the owner can find out the profit and how to make this laundry service business grow. The research method used in this case uses the Descriptive method, where researchers go directly to the field to conduct observations and interviews with the owner of Mommy's laundry. In this study, researchers have assisted laundry service business owners in recording financial reports that occur, so that in the future it is hoped that laundry owners can make their own records for the development and sustainability of the business.
Optimalisasi Pengelolaan Keuangan Koperasi untuk Pemberdayaan Ekonomi Masyarakat Desa di Cibinong Bogor
Authors: Rudy Rahwana
Published: September 2024

This research was conducted to obtain information related to the ability of cooperative management to be able to optimize the scale of cooperative business, through efficient, productive and rational capital allocation; utilization of business capacity and cooperative capital; cooperation with various parties, both in the form of business, capital and cooperative management in general; and fertilization of own capital, through member savings and the formation of reserve funds. To achieve the above optimization, the stigma of "Cooperative as an association of people not an association of capital" should be removed, which is often considered as one of the factors causing the failure of cooperative financial management. Of course, this is a tough task for cooperative managers in carrying out their cooperative business activities, but with the capacity of the management that continues to be fostered and upgraded in knowledge and abilities, to achieve maximum cooperative goals.
Pengaruh Kualitas Pelayanan Dan Strategi Promosi Terhadap Kepuasan Nasabah BCA
Authors: Deborah Ananda Gosal
Published: September 2024

Bank Central Asia Tbk is one of the leading private banks in Indonesia that has been recognized by the wider community among the many banks in Surabaya City, a very professional management team and an extensive network. Bank BCA as a transactional bank that offers a range of banking services that have Cash and Non-Cash ATMs provided in various strategic locations throughout Indonesia to meet the diverse needs of customers. This study aims to determine the effect of service quality on customer satisfaction and promotional strategies on customer satisfaction. The type of research used is quantitative research and the sampling technique is purposive sampling technique with the number of samples obtained based on criteria and data analysis techniques using SEM Amos. This research was conducted by distributing questionnaires through 100 respondents. The results showed that service quality has a significant positive effect on customer satisfaction for BCA Veteran Surabaya Bank customers and promotional strategies have a significant positive effect on customer satisfaction for BCA Veteran Surabaya Bank customers.
Peran Audit Internal Atas Kualitas Pemeriksaan Laporan Keuangan Yang Dilakukan Oleh Audit Eksternal Pada Sebuah Perusahaan
Authors: Arista Puji Utami  , Nunky Vinalia  , Ilyas Febriyan  , Brian Gamara Putra  , Herlina Manurung
Published: September 2024

This study aims to research the role of internal auditor to the quality of financial reporting. Financial reporting is an important part as consideration to make a decision. Therefore, the quality of financial reporting needs to be observed because it affects stakeholders’ decision. Nowadays, the role of internal audit is highlighted as one of the important roles to improve the quality of financial reporting.The samples used are Internal Audit working in a company. The dependent variable in this study is the quality of financial statements, while the independent variable is Internal Audit. The results of this research shows that the internal auditor has a positive and significant role on the quality of financial reporting. The more the internal auditor involves in monitoring the reliability of financial reporting, the better quality of financial reporting will be.
Pengaruh Kebijakan Dividen, Keputusan Investasi, dan Risiko Pasar terhadap Nilai Perusahaan yang Dimoderasi Return Saham
Authors: Atika Somantri Dewi  , Nera Marinda Machdar
Published: September 2024

Economic growth can be an assessment material for the development of a country's progress. In this case, companies have an important role in advancing the country's economy, in line with the large number of companies that make competition in the business world run tight. A good increase in share prices will provide an increase in company value. The aim of conducting this research is to analyze the influence of dividend policy, investment decisions and market risk on company value which is moderated by stock returns. This research uses qualitative or descriptive methods and is presented in the form of a literature study. The results of this research show that dividend policy, investment decisions and market risk influence company value. Apart from that, dividend policy, investment decisions and market risk can be moderated by stock returns in influencing company value.
Pengaruh Affiliate Marketing Terhadap Purchase Decision Melalui Buying Interest
Authors: Isymayati Ash Shiddiqy  , Fian Arifiona Faradila
Published: September 2024

This research aims to determine the influence of affiliate marketing on purchase decisions through buying interest in Skintific skincare products at the Skintific Shopee Affiliate Official Store. The research consists of one independent variable, namely affiliate marketing, and one dependent variable, namely purchase decision and buying interest as intervening variables. The method used is path analysis. The data collection method uses a questionnaire with purposive sampling technique. The number of respondents obtained was 100 people, this number was obtained based on the Roa Purba formula. The research results obtained based on the Partial Test showed: 1) there is a significant influence of affiliate marketing on buying interest, 2) there is a significant influence of affiliate marketing on purchase decisions, 3) there is a significant influence of buying interest on purchase decisions, 4) buying interest can mediate the influence of affiliates marketing on purchase decisions.
Pengaruh Hubungan Interpersonal Guru-Siswa Dan Lingkungan Sekolah Terhadap Motivasi Belajar Siswa Di SMK Negeri 1 Banyudono
Authors: Rhosi Rahmawati  , Anton Subarno  , Subroto Rapih
Published: September 2024

This research aims to determine: 1) the effect of teacher-student interpersonal relationship on learning motivation, 2) the effect of school environment on learning motivation and 3) the effect of teacher-student interpersonal relationship and school environment on student learning motivation at SMK Negeri 1 Banyudono. This research is quantitative research with a correlational method. The subject of this research is students of SMK Negeri 1 Banyudono. The sampling technique used on this research is stratified random sampling. Data collection technique using a questionnaire. The instrument validation technique used on this research is validity test and reliability test. Data analysis includes classical assumption tests, such as normality tests, linearity tests and multicollinearity tests and there are hypothesis tests such as t-test, F-test, coefficient of determination, multiple regression analysis, effective contribution and relative contribution. The results of this research are: First, that there is a positive and significant influence of the teacher-student interpersonal relationship variable on student learning motivation at SMK Negeri 1 Banyudoni. This is evidenced by the value of Tvalue > Ttable 6.67 > 1.98 and a significance value of <0.05. So H0 is rejected and H1 is accepted. Second, it was found that there was no significant influence of school environmental variables on student learning motivation at SMK Negeri 1 Banyudono but the results still showed in a positive direction. This is proven by the significance value of the school environment of > 0.05 and the T value of 0.56 < T table of 1.98 so that H0 is accepted and H2 is rejected. Third, there is a positive and significant influence of teacher-student interpersonal relationship variables and the school environment together on student learning motivation at SMK Negeri 1 Banyudono. This is evidenced by the results of the F test with a F value of 34.75 > 3.09 F table with a significance level <0.05. So H0 is rejected and H3 is accepted. The results of multiple linear regression analysis show a coefficient of determination value of 0.438, where teacher-student interpersonal relationships and the school environment together influence student learning motivation by 43.8%. While the remaining 56.2% is influenced by other factors. Teachers should be active in participating in communication competency training in order to improve teacher-student interpersonal relationships and teachers pay more attention to all students.
Analisis Pengaruh Struktur Modal, Profitabilitas, Kebijakan Dividen, Tingkat Uang, Dan Kinerja Keuangan Terhadap Nilai Perusahaan Dalam Perspektif Akuntansi
Authors: Titin Nur Azizah  , Hwihanus Hwihanus
Published: September 2024

This research aims to analyze the influence of several factors that influence company value from an accounting perspective. The factors studied include capital structure, profitability, dividend policy, cash levels, and financial performance. This research was conducted to provide a deeper understanding of how these variables can influence company value. The research method used is a qualitative analysis method which is suitable for analyzing the relationship between variables. One source of data is taken from the company's annual financial reports over a certain time period. It is hoped that the results of this analysis will provide a clear picture of the extent of the influence of each variable on company value. The results of this research can be a guide for company management in making decisions regarding capital structure, dividend policy, and efforts to improve financial performance. In addition, the findings of this research can also provide insight to investors, financial analysts and regulators regarding the factors that need to be considered in assessing the health and value of a company. The conclusions of this research are expected to contribute to the accounting and finance literature by providing a better understanding of the relationship between capital structure, profitability, dividend policy, cash levels, financial performance, and firm value. This research can also be a basis for further research in exploring other factors that might also influence company value in an accounting context.
Peranan Strategi Marketing Dalam Pengembangan Jaringan Bisnis Pada CV. Ciwidey Food
Authors: Resya Dwi Marselina  , Salsabilla Puspa Rianty  , Sawitri Nurhayati  , Noval Robani Hardiansyah  , Winda Aisyah
Published: September 2024

This research was conducted to find out how the marketing strategy carried out by CV. Ciwidey food and what CV does. Ciwidey Food in developing its business network. Observation and interviews were the data collection techniques used in this study. The analysis method used is a descriptive qualitative analysis method, namely by collecting, processing and presenting data obtained when conducting research so that complete information is obtained about what is researched. Based on the results of the analysis that has been done, it can be concluded that the strategy in building a CV. Ciwidey Food can be done by expanding promotions through social media such as TikTok, Instagram, Facebook and WhatsApp. CV. Ciwidey Food builds a business network with expedition services in marketing its products. Expedition business networks can provide great benefits to CVs. Ciwidey Food by having a partnership with the network CV. Ciwidey Food can expand the distribution range of their products, such as being sent out of town and even abroad.
Green Human Resource Management Dan Organizational Identification Untuk Meningkatkan Green Innovative Work Behavior Karyawan UKM Sarung Tenun DAZ Di Gresik
Authors: Dimas Faisal Lazim  , Amiartuti Kusmaningtyas
Published: September 2024

DAZ Woven Sarong UKM in Gresik is a company which operates in the textile sector in the form of sarong clothing produced using traditional looms which to this day still maintains the quality and cultivates traditional crafts in the form of woven sarongs. The aim of this research is to determine the influence of Green Human Resource Management and Organizational Identification to improve Green Innovative Work Behavior of DAZ Sarong Tenun UKM employees in Gresik. The population of this study is 46 employees of DAZ Woven Sarong UKM in the production department. Sampling in this research the author used a saturated sample where all members of the population were used as research samples. This research is quantitative research to determine the relationship between the independent variable and the dependent variable. The results of this research show that the Green Human Resource Management variable has a significant influence on Organizational Identification, the Green Human Resource Management variable has a significant influence on Green Innovative Work Behavior and the Organizational Identification variable has a significant influence on Green Innovative Work Behavior. And the mediating variable Z can be said to be successful in mediating and being significant between variables X and Y. Based on the results of the t test on the variable , Based on the results of the t test on the variable Based on the results of the t test on the Z-Y variable, it was obtained that the t count was 11.150 which was greater than the t table of 2.016 with a significant value of 0.000 < 0.05, so H0 was rejected and H1 was accepted, which means that the Organizational Identification variable had a positive and significant influence on the Green Innovative Work Behavior variable.
Pengaruh Self Assessment System Dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Pertambahan Nilai (PPN) Di KPP Pratama Surabaya Rungkut
Authors: Maria Yuliana Postel  , J.B Amiranto
Published: September 2024

This study aims to determine and analyze and answer the role of self assessment system and tax audit on VAT revenue at KPP Pratama Rungkut Surabaya. This study uses a sampling technique, namely purposive sampling where the sample is taken with certain criteria, namely corporate taxpayers registered as taxable entrepreneurs who are still productive. This study takes secondary data in the form of documents obtained from KPP Pratama Rungkut including data on the number of VAT Periodic Tax Returns, VAT revenue realization data, data on the number of SKP values in 2020-2022. The type of research used is using quantitative research methods. The data analysis techniques used are multiple linear regression and . Meanwhile, the classical assumption tests used are normality, heteroscedasticity, autocorrelation and multicollinearity tests. Overall the indicators used are valid. The classical assumption results also meet, among others, the two regression models are free from multicollinearity, no heteroscedasticity, no autocorrelation, the residuals of the two regression models are normally distributed. The findings of this study indicate that the self-assessment system has a positive and significant effect on VAT revenue at KPP Pratama Rungkut Surabaya. Tax audit has no positive and significant effect on VAT revenue at KPP Pratama Rungkut. Self-assessment system and tax audit simultaneously have a positive and significant effect on VAT revenue at KPP Pratama Rungkut.
Evaluasi Penerapan Perhitungan Pajak Penghasilan Pasal 21
Authors: Lis Lestari Sukartiningsih  , Galuh Budi Astuti    , Michael Andrean   
Published: September 2024

This research aims to evaluate the application of income tax calculations article 21 at the Mardi Wiyata Malang Foundation. This type of research is a case study, the research population is 429 permanent employees of the Mardi Wiyata Malang Foundation. Sample selection using the purposive sampling method selected 19 employees as the research sample. Quantitative descriptive data analysis techniques. The problem in this research is that the calculation, payment and reporting of income tax article 21 of the Mardi Wiyata Malang Foundation is not efficient because it makes deductions for PPh Article 21 that are too large. The proof is that the in-kind allowances provided by the Foundation are included in taxable allowances and there is a deduction for office fees amounting to IDR 10,798,573.00 - which exceeds the maximum limit for deductions for office expenses of IDR 6,000,000 in accordance with the Law on Harmonization of Tax Regulations. The cause of this problem is that the treasurer of the Mardi Wiyata Foundation, especially in the tax sector, does not understand the calculation of PPh Article 21 based on the HPP Law. As a result, Foundation employees experienced losses due to excessively large tax deductions. The results of quantitative descriptive analysis using the calculation of Income Tax Article 21 according to the HPP Law are more efficient.
Pengaruh Penerapan Aspek Keperilakuan Pada Etika Akuntan Terhadap Kinerja Karyawan
Authors: Riska Saputri  , Risa Hartini  , Shavira Rizki Maharani
Published: September 2024

Ethics in accounting is a fundamental aspect in the world of accounting, involving moral principles and values that accountants must adhere to in carrying out their responsibilities. Beyond technical aspects such as compliance with accounting standards, ethical considerations also encompass behavioral aspects involving interactions with colleagues, superiors, and clients. The implementation of behavioral aspects in accounting ethics significantly influences employee performance. Accountants who apply moral principles and positive values in their work affect their interactions with others, building good relationships with colleagues, superiors, and clients. This enhances team collaboration, effective communication, and wise conflict resolution. This research purpose to uncover the impact of the implementation of behavior aspects in accounting ethics on employee performance, in line with research issues related to investigate the result of these aspects on employee performance.
Analisis Pengaruh Kualitas Produk Kosmetik Merek Temulawak
Authors: Lida Urbaningrum  , Rosiyanti Rosiyanti  , Syamsul Hidayat
Published: September 2024

Temulawak is a cosmetic brand in Indonesia. Temulawak cosmetic products must compete so that their flagship products are able to attract consumer buying interest and dominate market share. The aim of this research is to analyze the quality of ginger cosmetic products on the decision to purchase these products. The research was carried out by distributing questionnaires online via Google Form to 100 respondents as a sample. The collected primary data will be tested for validity and readability and then analyzed using multiple linear regression analysis and processed using SPSS version 26 software. The results of the research show that product quality has a positive effect on purchasing decisions. The research results provide implications for ginger cosmetic products to improve product quality. By implementing this strategy, it is hoped that consumer purchasing decisions for ginger cosmetic products can be improved.
Penerapan Sistem Informasi Akuntansi Pada Perusahaan Putra Jaya Kemasan
Authors: Rosita Nur Awaliyah  , Dilla Salsabilla  , Siti Nuraisyah  , Afifah Nadiatul Muslihah  , Oon Feriyanto
Published: September 2024

This study evaluates the accounting system at a packaging printing service company, Putra Jaya Kemasan. Jaya Kemasan. The findings highlight some continuities and discrepancies between theory and practice in sales, purchasing, inventory, and payroll activities. practice in sales, purchasing, inventory, and payroll activities. It was found that although the company has had structured procedures, there are constraints such as less than optimal separation of functions, the use of semi-computerized accounting systems, and discrepancies in recording transactions. discrepancies in recording transactions. The research was conducted using qualitative methods through interviews, documentation, and observation at Putra Jaya Kemasan. Suggestions are given to improve the separation of functions, strengthen the authorization and recording system, and encourage the implementation of sound practices. implementation of sound practices. In conclusion, the company needs improvements in /implementation of accounting information systems to optimize operations and internal control.