bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Hedonik Value, Store Atmosphere dan Promosi terhadap Keputusan Pembelian Konsumen Pada Pizza Hut di Kedai Rilex Jember
Authors: Firmansyah Mochamad Alfan , Martini Ni Nyoman Putu , Reskiputri Tatit Diansari
Published: April 2023

This research was conducted on consumers of Pizza Hut at Kedai Rilex Jember. This study aims to determine the influence of hedonic value, store atmosphere, and promotion on purchasing decisions at Pizza Hut At Kedai Rilex Jember. In this study, data were collected with tools in the form of observation, interviews, and questionnaires for 100 respondents using purposive sampling techniques. The analysis used includes data instrument tests (validity tests, and reliability tests), multiple linear regression analysis, classical assumption tests (normality test, multicholinearity test, heteroskedasticity test), and hypothesis test (F test, t test, coefficient of determination). From the results of the analysis using regression, it can be seen that the variables hedonic value (0.230), mood (0.285), and promotion (0.262), all have a positive effect on purchasing decisions. From the t test, hedonic value results (0.001) had a significant effect on purchasing decisions. The mood test (0.000) has a significant effect on purchasing decisions. As well as promotions (0.000), all have a significant effect on purchasing decisions. From the results of the study, it can be concluded that the better the hedonic value will have an impact on the better the purchase decision, the better the store atmosphere will have an impact on the better the purchase decision and the promotion affects the purchase decision which means that the better the promotion will have an impact on the better the purchase decision.

 

Keywords: Hedonic Value, Purchase Decision, Promotion and Atmosphere
Pengaruh Debt To Equity Ratio, Current Ratio Dan Quick Ratio Terhadap Return On Assets
Authors: Irawan Galuh Pramesti , Manda Gusganda Suria
Published: April 2023

The research purpose to analyze the effect of Debt to Equity Ratio, Current Ratio and Quick Ratio to Return On Assets in Food and Beverage subsector Manufacturing Companies listed on the Indonesia Stock Exchange (IDX). This research uses quantitative methods. The type of data used is secondary data in the form of financial statements during the period 2014 - 2018. This study uses multiple linear regression analysis with a hypothesis test consisting of t test and F test. The results showed that partially Debt to Equity Ratio (DER) has a significant effect to Return On Asset (ROA). Meanwhile, Current Ratio and Quick Ratio had no effect to Return On Assets (ROA). Simultaneously, DER, CR and QR have significant effect on Return On Asset (ROA).  Based on the calculation of the Determination Coefficient Test it is known that the R square value is 0.294 or 29.4% which shows that 29.4% ROA can be explained by DER, CR, and QR while the remaining 70.6% is explained by other variables not analyzed in this research.

Keywords: DER, CR, QR, ROA
Pengaruh Disiplin Kerja Dan Lingkungan Kerja Terhadap Kinerja Karyawan Di PT. Otscon Safety Indonesia
Authors: Rizki Muhamad , Ekawaty Novian
Published: April 2023

Employees are a dynamic factor in all operational activities within the company. PT. Otscon Safety Indonesia as a company that applies work discipline to employees to be more productive, comply with regulations and policies in order to provide benefits for the company in achieving company goals optimally in the long term. The research has the aim of knowing the partial and simultaneous influence of employee work discipline, the work environment of existing employees on their performance at PT. Otscon Safety Indonesia is descriptively verifiative. Researchers used as many as 110 employees as respondents as samples taken through saturated sampling technique. The path analysis test resulted in the finding of a partial effect of 47.2% between work discipline on employee performance and 11.9% of the work environment on employee performance. The findings amounted to 59.1% of the simultaneous influence of all variables. Researchers found the influence of other variables outside the model, namely 40.9%.

 

Keyword: Work Discipline, Work Environment, Employee Performance
Pengaruh Pembiayaan Mudharabah Dan Pembiayaan Musyarakah Terhadap Profitabilitas (Retun On Equity)
Authors: Rahmawati Ratna
Published: April 2023

This research aims determine to influence of mudharabah and musyarakah financing to profitability (Return on Equity). The variables in this study use the independent variable mudarabah financing and musyarakah financing while the dependent variable is profitability (Return on Equity). The analytical method used is quantitative analysis through the classical assumption test to analyze the data and multiple regression analysis to determine influence between mudharabah financing and musyarakah financing to profitability (Return on Equity). While the type of data used is secondary data with a sampling technique that is Purposive Sampling of 4 Sharia Commercial Banks during the 2019-2020 period. Based on the results of the study that the mudharabah financing t test is t count > t table (2.493 > 2.045) where the significance value of 0.19 < 0.05 means that mudharabah financing affects profitability (ROE). The results of t test for musyarakah financing are tcount < ttabel (-3.992 < 2.045) and a significance value of 0.000 < 0.05, which means that musyarakah financing has a negative effect on profitability (ROE). Then for the test results f mudharabah financing (X1) and musyarakah financing (X2), fcount > ftabel (8.574 > 3.33) with a significance value of 0.001 < 0.05, which means mudharabah financing and musyarakah financing together influence the effect on profitability (ROE).

Keywords: Mudharabah Financing, Musyarakah Financing, Profitability
Pengaruh Opini Audit, Umur Perusahaan, Profitabilitas, Dan Pergantian Auditor Terhadap Audit Report Lag Pada Perusahaan Manufaktur Yang Terdapat Di Bursa Efek Indonesia (BEI) Pada Tahun 2017 – 2019
Authors: Sitompul Valentina Lorensa br , Simanjuntak Firma Kristin Agustina , Ginting Wenny Anggeria
Published: April 2023

The purpose of this discussion is to review the related audit opinion, company age, profitability, as well as the change of auditors in the manufacturing industry listed on the Indonesia Stock Exchange for the period 2017-2019. Researchers use quantitative research methods, meaning the data is obtained in www.idx.co.id  The population of 182 issuers, while the sampling technique is purposive sampling, so the number of samples is 65 issuers with the period 2017-2019. The Hypothesis test used is logistic regression. The result is partially significant value of audit opinion 0.999 > 0.05, company age 0.008 < 0.05, profitability 0.554 > 0.05, auditor turnover 0.612 > 0.05, simultaneously significant value obtained by 0.00 < 0.05. From these results, it was concluded that audit opinions, profitability, and auditor turnover do not influence audit report lag. Meanwhile, the age of the company has an association over audit report lag, and simultaneously there is an influence between audit opinions, the age of the company, profitability, and the change of auditors on audit report lag.

Keywords : Audit opinion; company age; profitability; auditor turnover; audit report lag.
Pengaruh Budaya Organisasi Dan Disiplin Kerja Terhadap Kinerja Pegawai Pada Dinas Perhubungan (Dishub) Kabupaten Karawang
Authors: Yunansyah Diella Fakhirah , Arnu Anggi Pasca
Published: April 2023

This study aimed to determine the partial or simultaneous effect of organizational culture, employee work discipline on the performance of the employees of the Department of Transportation (Dishub) Karawang Regency. The method used is descriptive and verification method. The population in this study amounted to 255 employees of the Department of Transportation Karawang Regency. The sample in this study amounted to 153 employees using the Solvin method. The sampling technique in this study used a simple random sampling technique. The results showed that there was a partial influence of 34.6% between Organizational Culture on employee performance and there was a partial influence between work discipline on employee performance of 23.6%. While the simultaneous influence of organizational culture and work discipline on employee performance is 58.2% and the influence of other variables outside the model is 41.8%. In conclusion, there is a significant influence between Organizational Culture, Work Discipline, and simultaneously Organizational Culture and Work Discipline on the Performance of the Employees of the Department of Transportation (DISHUB) Karawang Regency.

 Keywords: Organizational Culture, Work Discipline, Employee Performance
Manajemen Sumber Daya Manusia Pengaruh Kompetensi, Kedisiplinan Dan Sistem Kerja Terhadap Peningkatan Kualitas Kerja Guru Pada Yayasan Adlin Murni
Authors: Utari Isnaini Mega , Rangkuti Dhita Adriani
Published: April 2023

The study is conducted in order to be able to understand competence, discipline, and systems of work On The Improvement Of Teacher Work Quality In Yayasan Adlin Murni. The Yayasan Adlin Murni has a vision of becoming an excelling school of morality and excellence while the mission of the Yayasan Adlin Murni is: to educate students to become conscious of god, to be concerned about the environment, to develop students who care about science and technology, and to educate underachieving and extracurricular students. In the study the author uses a quantitative research method with the sample used amounts to 75 samples. Data analysis with a double line-regression model and thus obtaining disciplinary results and work systems are affecting the quality of work in a Yayasan Adlin Murni teacher.

Keywords : Competence, Discipline,  Work System, and Work quality
Pengaruh Profitabilitas (ROE), Ukuran Perusahaan, Financial Distress, Dan Opini Audit Terhadap Auditor Switching Pada Perusahaan Manufaktur Di BEI Tahun 2017-2019
Authors: Sinaga Annisa Nauli , Mega Mega , Felline Felline , Wijaya Osvaldo Romi
Published: April 2023

This study aims to examine and examine the effect of profitability with indicators of ROE, company size, financial distress and audit opinion on auditor switching in manufacturing companies on the IDX in 2017-2019. This research uses descriptive quantitative methods, using secondary data and documentation study collection techniques. Manufacturing companies have a population of 166 where there are only 122 companies that can be sampled. Data analysis used logistic regression. The test results show that simultaneously profitability, company size, financial distress and audit opinion have an effect on auditor switching in manufacturing companies on the IDX in 2017-2019 while individually only audit opinions have an influence on auditor switching.

Keywords : Profitability (ROE), Company Size, Financial Distress, Audit Opinions and Auditor Switching.
Pengaruhhearning Per Share, Debt To Equith Rasio, Pertumbuhan Penjualan, Dividen, Return On Equith, Current Rasio Terhadap harga Saham Pada perusahaan Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia 2016-2019
Authors: Br Tarigan Ena Betina , Mesrawati Mesrawati , Silaban Melda C , Sibaran Agustina , Samosir Fedrico Juventus
Published: April 2023

This study aims to analyze how the influence of Earning Per Shere (EPS), Debt To Equith Ratio (DER), Sales Growth (PP), Dividends, Retrun On Equith (ROE), Current Ratio (CR), on Share Prices in Registered ConsumereGoods Companies. on the Indonesia Stock Exchange 2016-2019. Partially or simultaneously, researched based on 42 populations with 26 sample companies and 104 total data studied. From the conclusion we can know that the influence between EPS is not significant and has no effect on stock prices, DER has no impact and is not relevant to stock prices. PP has no and insignificant effect on stock prices, dividends have no impact and is irrelevant to share prices, ROE has no and insignificant effect on stock prices on stock prices, CR has no effect and is not relevant to share prices. This conclusion was generated through the F test with research conducted using the SPSS 20 program and through the Multiple Linear Analysis method.

 

Keywords: Earning Per Shere (EPS), Debt To Equith Ratio (DER), Sales Growth (PP), Dividends, Retrun On Equith (ROE), Current Ratio (CR), Stock Price.
Pengaruh Ukuran Perusahaan, Likuiditas, Leverage, Dan Aktivitas Terhadap Pertumbuhan Laba Pada Perusahaan Sektor Perdagangan, Jasa Dan Investasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019
Authors: Gulo Adventius , Gaol Irmayanti Lumban , Tampubolon Monikha , Sari Ike Rukmana
Published: April 2023

This research was conducted to test the effect of firm size, liquidity, leverage, and activity on profit growth in trading, service and investment sector companies listed on the Indonesia Stock Exchange (IDX) with a population of 164 companies for the period 2016-2019. The sample selection method used in this study is purposive sampling method, with a sample of 50 companies. The implementation of this research uses multiple linear regression analysis method with the SPSS 21 program. From the results of the research that has been done, it shows that simultaneously the independent variables consisting of firm size, liquidity, leverage and activity have a significant effect on the profit growth variable. Partially, it shows that firm size and liquidity have no and insignificant effect on profit growth. While the leverage variable has a negative and significant effect on profit growth and the activity variable has a positive and significant effect on profit growth.

Keywords: Firm Size, Liquidity, Leverage, Activity, Profit Growth
Pengaruh Profitabilitas, Free Cash Flow, Likuiditas Dan Pertumbuhan Penjualan Terhadap Kebijakan Hutang Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019
Authors: Nainggolan Bartholomeus , Manalu Resi Agustina , Napitupulu Ferdinand
Published: April 2023

This research was conducted to see the effect of profitability, free cash flow, liquidity and sales growth on debt policy. This research was conducted in consumer goods industry sector companies listed on the IDX with a population of 52 in 2016-2019. The sampling method used in this study was purposive sampling technique so that a sample of 31 companies was obtained. The analysis technique used is multiple linear regression. Based on the results of the research carried out, it can be seen that the liquidity variable partially has a negative and significant effect on debt policy. The variables of profitability, free cash flow and sales growth partially have no effect and are not significant to the debt policy. Simultaneously, the variables of profitability, free cash flow, liquidity and sales growth have a significant effect on debt policy.

Keywords: Profitability, Free Cash Flow, Liquidity, Sales Growth, Debt Policy
Pengaruh Net Profit Margin, Return On Assets, Debt To Equity Ratio Dan Ito Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
Authors: Panggabean Maya Sabirina , Angelica Angelica , Aprilia Dinny Khairunnisa , Wijaya Edyson , Febriani Sonia
Published: April 2023

The increase in profit obtained by a company within a certain period is the definition of profit growth. The percentage increase in profit can indicate the company's financial position. The purpose of this research is to know how Net Profit Margin, DER, ROA and ITO can impact on profit growth in the company. The type of research used is descriptive quantitative using secondary data, the sample is determined using the purposive sampling method, and the examination method uses multiple linear regression analysis.The population of the company is 139 manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2019. Based on the research results, it is known that NPM has an effect of 34.38 percent, ROA has an effect of -45.71 percent, DER has an effect of 49.2 percent and ITO has an effect of 0.5 percent on Profit Growth. Simultaneously, NPM, DER, ROA and ITO have a positive and relevant impact. Partially, only NPM and DER have a positive and relevant effect on Profit Growth, while ROA and ITO have no relevant impact on Profit Growth. 

Keywords: Net Profit Margin, Return On Assets, Debt to Equity Ratio and ITO
Pencatatan Akuntansi Dan Manajemen Laba Pada Perusahaan Di Indonesia Selama Pandemi Coronavirus (Covid-19)
Authors: Sari Sarlina
Published: April 2023

This research is a descriptive qualitative study that aims to explore the practice of accounting records adopted by business people and companies in Indonesia during the Coronavirus pandemic by comparing it with previous literature which has similar characteristics, namely past events that have an impact on unstable financial conditions. The data used in this study are secondary data, such as the results of previous studies, accounting lecturer dialogue forum press releases, Indonesian Accountants Association press releases, and several other online information sources. Overall, the discussion of this study shows that several accounting techniques can be used to reduce the negative impact of a pandemic on corporate financial reports. Some of the techniques companies can use during a pandemic include fair value accounting, income smoothing, loss avoidance, and big-bath earnings management. The results of the discussion in this study contribute to recent debates about the relevance of accounting to society. Although accounting - both as a discipline and practice - cannot be blamed for the negative effects of the pandemic on companies, it can be blamed as a social science for failing to assist in mitigating the negative effects of the pandemic on the financial performance of companies when managers are not allowed to exercise significant accounting wisdom. to mitigate the negative effects of the pandemic on their balance sheet. As the pandemic gets worse, more basic questions will be asked about the contribution of accounting to society, especially in reducing the negative impact of a crisis or pandemic on companies.

Keywords: Fair Value Accounting, Income Smoothing, Loss Avoidance, and Big-Bath Earnings Management, Coronavirus (Covid 19)
Pengaruh Likuiditas, Solvabilitas, Dan Profitabilitas Terhadap Nilai Perusahaan
Authors: Harfani Andita Novia , Nurdiansyah Dian Hakip
Published: April 2023

The purpose of this study is to determine and analyze whether Liquidity, Solvency and Profitability can affect either individually or simultaneously on firm value. The research method used in this research is descriptive analysis verification and the research instrument that is the object of observation in this study is the dependent variable or dependent variable (Y) is the firm value and the independent variables are: Liquidity: Current Ratio (X1 ), Solvency: Debt to Asset Ratio (X2), Profitability: Return on Assets (X3). The population used in this study are mining companies listed on the Indonesia Stock Exchange. A total of 39 mining companies. This research uses a sampling technique, namely purposive sampling. Mining companies that meet the purposive sampling criteria are 8 mining companies listed on the Indonesia Stock Exchange in 2015-2018. The results of this study are: Current Ratio has an effect and is significant on firm value but the Debt to Asset Ratio has no effect on firm value and return on assets has an effect and is significant on firm value. Simultaneously Current Ratio, Debt to Asset Ratio and Return on Assets have an influence on Company Value in mining companies for the 2015-2018 period.

 

Keywords: CR, DAR, ROA, Company Value
Pengaruh Disiplin Kerja, Kepuasan Kerja Dan Komunikasi Terhadap Kinerja Karyawan Pada PT Putra Jaya Propita
Authors: Husna Nabila , Situmeang Rosinta Romauli , Agnezka Athaya , Sagala Megawati
Published: April 2023

The background of the research in this study was to examine the effect of work discipline, job satisfaction and communication on employee performance at PT Putra Jaya Propita. Decreased employee performance becomes the basis for researchers to develop factors that cause decreased performance. The objects in this study were employees of PT Putra Jaya Propita with a total population of 76 employees. The research sample was 76 employees using saturated sampling techniques. Research limits theory to the use of theories related to human resource management. The method in this study uses quantitative methods with a causal study research model. The implementation of this research can be a consideration to pay attention to discipline, satisfaction and communication that occurs in the company and its impact on employee performance. The conclusions on the research results indicate that the study accepts the hypothesis that work discipline, job satisfaction and communication have an effect on employee performance at PT Putra Jaya Propita either simultaneously or partially with a determination value of 40.7%..

 

Keywords : Work Discipline. Job Satisfaction, Communication and Employee Performance
Efektivitas Online Travel Agent Dan Promosi Penjualan Terhadap Jumlah Tamu Di Hotel Arjuna Yogyakarta
Authors: Br Ginting Dea Nadya , Fadhilah Muinah , Hutami Lusia Tria Hatmanti
Published: April 2023

This study aims to determine the effectiveness of Online Travel Agent and Sales Promotion on the number of guests at Arjuna Hotel Yogyakarta and help tourists and hospitality find sales promotion strategies in increasing the level of visits and occupancy in order to increase the revenue of businesses and regions of Yogyakarta Special Region. The population used in this research is 1 person from Front Office Manager Arjuna Hotel Yogyakarta. The analysis model used in this study is Qualitative with interviews, observations, documentation and SWOT analysis. The result of this study is that OTA is proven to increase the number of guests or room occupancy so that the participation and support from the hotel both from employees and management must be improved, so that the goal to increase sales is achieved.

 

Keywords : Effectiveness, Online Travel Agent, Sales Promotion
Pengaruh Current Ratio, Debt To Equity Ratio, Total Asset Turnover Dan Perputaran Kas Terhadap Profitabilitas Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar Di Bei Tahun 2016-2019
Authors: Bina Fitri Sari , Natalia Sarce Joti , Marbun Rika , Sitorus Friska Darnawati
Published: April 2023

The purpose of this study is to determine the effect of the current ratio, debt to equity ratio, total asset turnover, and cash turnover ratio on profitability in consumer goods industrial companies listed on the Indonesia Stock Exchange. -2019. The sample was determined by purposive criteria technique, obtained a sample of 31 companies. The type of data in this study is secondary data obtained from the financial statements of Infrequent Consumption Industry companies listed on the Indonesia Stock Exchange. With the results of the study showing that: Current Ratio (CR) does not affect and does not significantly affect ROA, Debt To Equity Ratio (DER) has a positive and significant effect on ROA, Total Asset Turn Over (TATO) has a positive and significant effect on ROA, Cash Turn Over does not affect and is not significant to ROA.

 Keywords: Curren Ratio, Debt To Equity Ratio, Total Asset Turn Over, Cash Turn Over
Pengaruh Penjualan Dan Biaya Operasional Terhadap Laba Bersih Pada Perusahaan Percetakan Di Karawang
Authors: Puspitasari Indah , Ruchjana Eva Theresna
Published: April 2023

The purpose of this study was to study the effect of Sales, Operational Costs on net income. The data in this study were obtained from the Karawang Cipta Grafika financial report. The population of this study is 48 that has been outlier to 46 data with 4 years of research from 2016- 2019 so that the number of samples in this study was 48 samples. The sampling technique used is saturation sampling. The data recovery method is descriptive interaction. Data were analyzed using multiple linear regression. The results of the simultaneous test are (1) Sales, operational costs to net income, (2) partial tests on sales variables have a significant effect on net income, (3) Operational costs increase on net income.

 

Keywords : Net Profit, Sales, Operational Costs
Pengaruh Komite Audit, Audit Eksternal, Profitabilitas Dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahaan Properti And Real Estate Yang Terdaftar Di BEI Tahun 2017-2019
Authors: Yasmin Yasmin , Wau Hartati , Tatcher Nabila , Katharina Nintha
Published: April 2023

In this investigation, it is relied upon to test the influence of the audit committee as measured by the size of the number of committee members, and external audit is measured by whether the company uses the big four watchdog or not, then profitability is measured using the ROA (Return On Assets) ratio, and the size of the company in measure using total assets which are logarithmic to Ln. Then on earnings management using the Jones Model method which is Discrectionary accruals. This study uses a quantitative strategy, and uses 54 populations or companies from sampling at www.idx.co.id about property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019 and the number of observations for 3 years is 162 samples. , using the method used in the study, namely purposive sampling which was analyzed using multiple linear regression and made the sample reduced to 123 samples, for the results of the study showed that (1) the audit committee (X1) had no impact and was not significant on earnings management ( 2) External audit (X2) has no impact and is not significant on earnings management (3) Profitability (X3) has no adverse and insignificant consequences on earnings management (4) Company size (X4) has no effect, which means it has a negative effect and does not means to earnings management. The audit committee, external audit, profitability, and firm size also have no adverse and insignificant consequences for earnings management.

Keywords : Number of Committee Members, Big Four, Return On Assets, Ln.
Analisis Tingkat Kecukupan Dana, Likuiditas, Dan Beban Klaim Terhadap Kesehatan Perusahaan Asuransi Syariah
Authors: Almira Dara , Jhoansyah Dicky , Komariah Kokom
Published: April 2023

Insurance institutions must grant the best company performance so that they can be comprised in the criteria for a healthy and appropriate insurance company in paying their customers' claims. Public trust in insurance is influenced by the health of the insurance company and the accuracy of insurance in paying claims. One way to assess the health condition of an insurance company is to use Return on Equity. Return on Equity at PT AIA Financial was still below the unsafe percentage because almost all the percentage of Return on Equity had been below 40%. Therefore, it was important to know what things influenced Return on Equity so that Return on Equity of PT. AIA Financial could be able to be in a safe spot. Furthermore, the way to observe the financial performance of an insurance company required to calculate the level of adequacy of funds, liquidity, and claims expense in advance. The research was aimed at determining the influence of the Adequacy of Funds, Liquidity, and Claims Expenses toward Company's Health Level which was projected in Return On Equity. The research methods applied in the research were descriptive and associative. The result of the research shows that the Adequacy level of Funds does not influence Return On Equity. Meanwhile, Liquidity and Claims Expenses does influence Return On Equity.

Keyword : Adequacy of Funds, Liquidity, Claims Expense, and Return On Equity
The Pengaruh Kompensasi Dan Lingkungan Kerja Terhadap Kepuasan Kerja Yang Berdampak Pada Kinerja Salesman Pada Honda Kumala Karawang
Authors: Makmur Widjaja , Hernosa Sonny , Nurhasanah Nunung
Published: April 2023

This study aims to provide empirical evidence about the effect of compensation, work environment on job satisfaction which has an impact on salesman performance at Honda Kumala Karawang. The population and research sample used were 83 sales people with the sampling technique being the saturated sampling method. The analytical method used is path analysis. The results showed that compensation and work environment partially had a positive and significant effect on salesman job satisfaction at Honda Kumala Karawang, compensation and work environment partially had a positive and significant effect on salesman performance at Honda Kumala Karawang and job satisfaction partially had a positive and significant effect on salesman performance on Honda Kumala Karawang. Simultaneously shows that compensation and work environment on job satisfaction have a positive and significant impact on the performance of Salesman Honda Kumala Karawang.

Keywords: compensation, work environment, job satisfaction, performance
Analisis Media Sosial Instagram Dan Suasana Cafe Terhadap Kepercayaan Konsumen Di Era New Normal (Survei Pada Followers Instagram Industri Café Palabuhanratu)
Authors: Izmilla Ce Mutia , Ramdhan Asep Muhammad , Norisanti Nor
Published: April 2023

This study aims to determine the relationship between Instagram social media and cafe atmosphere on consumer trust in the new normal era. The method used by the researcher is descriptive associative and distributing questionnaires with a sample of 327 respondents at the Followers cafe industry in Palabuhanratu. Researchers used data analysis techniques, namely multiple linear regression assisted by SPSS 24 software. The results of the research studied by researchers can show that Instagram social media and cafe atmosphere affect consumer confidence.

 Keyword : Social Media Instagram, Store Atmosphere, Coustumer Trust
Abstrak Analisis Orientasi Pasar Dan Keunggulan Bersaing Dalam Melakukan Upaya Keberlangsungan UMKM Pada Masa Covid-19 (Survey Pada UMKM Minuman Di Kota Sukabumi)
Authors: Fitriani Fitriani , Danial R Muhammad , Komariah Kokom
Published: April 2023

The research was aimed at determining the amount of the influence of market orientation and competitive advantage toward sustainability caused by a decline in sales of beverage Small-Middle Enterprises (SMEs) in Sukabumi City. The objects of the research were Market Orientation (variable X1), Competitive Advantage (variable X2) and Sustainability (variable Y). The research methods applied was quantitative method with descriptive and associative approach, namely a method that deployed statistical calculations aimed to determine the influence or relationship of two or more variables. The techniques of analyzing data applied were commenced from validity test, reliability and normality tests, also supported by the Test-F, multiple correlation coefficient, determination coefficient, multiple linear regression and Test-T to determine the extent of the influence of the two independent variables studied on the dependent variable. Based on the results of the research, the relationship between market orientation and sustainability is amounted to -0.265 and the significant value is amounted to 0.793, indicating that there is a negative and insignificant influence. In addition to that, the competitive advantage is amounted to 14,412 and the significant value is amounted to 0.000 which means there is a positive and significant influence because t > 0. The influence of market orientation and competitive advantage toward sustainability is aggregated to 0.856 or namely 85.6%. Therefore, it can be observed that the influence of market orientation and competitive advantage toward sustainability has a strong influence. Thus, the one that has the biggest influence on sustainability is the competitive advantage variable.

 

Keywords: Market Orientation, Competitive Advantage, Sustainability
Pengaruh Intellectual Capital Terhadap Financial Distress
Authors: Noviani Noviani , Norisanti Nor , Sunarya Erry
Published: April 2023

Retail sector in Indonesia is currently suffering a decrease like the lowering of revenue and the closing of their outlets. This research aims to determine the effect of Human Capital Efficiency, Structural Capital Efficiency and Capital Employed Efficiency on Financial Distress. The population in this study are the companies listed on Indonesia Stock Exchange the retail trade at 2020. The sample in this study are 23 companies which is the result of purposive sampling technique. The analytical technique used in this study is multiple linear regression analysis. The results of this study are (1) Human Capital Efficiency has a negative and significant effect on Financial Distress (2) Structural Capital Efficiency has a negative and significant effect on Financial Distress (3) Capital Employed Efficiency has a positive and significant effect on Financial Distress and (4) Human Capital Efficiency, Structural Capital Efficiency and Capital Employed Efficiency simultaneously has a significant effect on Financial Distress.

Keywords : Human Capital Efficiency, Structural Capital Efficiency, Capital Employed Efficiency, Financial Distress
Pengaruh Kapabilitas Pemasaran Untuk Meningkatkan Keunggulan Bersaing Pada Masa Covid-19
Authors: Jaelani Mochammad Maulana Hasan , Danial R Deni Muhammad , Ramdan Asep Muhammad
Published: April 2023

The purpose of this study is to find out the impact of marketing capability on the competitive advantage in creative economy of photograph in Sukabumi city. The object of this study is the marketing capability and competitive advantage. The research method used is associative descriptive quantitative method which using statistical calculation to measure how big or small the impact of two free variables or more. The technique of data analysis begins with validity testing, reliability testing and normality testing. It is also supported by f-testing, multiple coefficient correlation, coefficient determination, multiple linear regression, and t-testing to determine the extent of the impact of both independent variables or free variable studied to the dependent variable or bound variable. Based on the result of the study, there is a significant impact of marketing capability on competitive advantage in the amount of 0.001 due to 0,001 < 0,05. From that result, it can be known that there is a significant advantage between marketing capability on competitive advantage.

 

Keywords: Marketing Capability, Competitive Advantage
Pengaruh Leverage Dan Arus Kas Terhadap Kinerja Keuangan
Authors: Setiawan M Alfiandri , Indrawan Andri , Sofiani Venita
Published: April 2023

The purpose of this study was to determine the effect of leverage and cash flow on financial performance. The research method used in this research is using quantitative methods with descriptive and associative approaches. The population and sample in this study are the financial statements of 23 trading companies in the manufacturing sector listed on the Indonesia Stock Exchange for the 2015-2020 period. This research technique uses classical assumption test, multiple linear regression analysis, hypothesis testing and coefficient of determination test. The collection technique used documentation and interview methods. The results showed that leverage had no partial effect on ROA and cash flow had no partial effect on ROA. Simultaneously, leverage and cash flow affect profitability.

Keywords : Leverage, Cash Flow, Financial Performance
Analisis Perilaku Wisatawan Pada Masa Pandemi Covid 19
Authors: Caniago Hanif Mahendra , Yusuf Abdul
Published: April 2023

This study aims to find out, analyze and explain tourist behavior factors, tourist motivation factors, accessibility factors, lifestyle factors, and attraction factors that influence tourist behavior during the covid 19 pandemic, and to find out, analyze and explain which factors provide dominant influence on tourist behavior during the COVID-19 pandemic. The research method used is descriptive quantitative with data collection techniques using literature and online media, the population in this study is tourism visitors in Jakarta such as the Jaya Ancol Dream Park tour, the beautiful Indonesian mini park tour, the Ragunan zoo, and the Thousand Islands tour through the media. Instagram social media on the Eksplore_Jakarta account with a sample of 347 respondents, using a probability sampling technique using a simple random sampling technique because the sampling of population members is done randomly without regard to the strata in the population. And also simple random sampling is a technique to get a sample that is directly carried out on the sampling unit, data analysis using descriptive analysis and factor analysis. The data obtained from the respondents were processed with test aids using IMB SPSS 24. Based on the research results of the scale range analysis (descriptive) it can be explained that all instruments consisting of twenty-three (23) indicators located on the "s" scale bar or agree with the average score of 1449 and for factor analysis, the processed data shows that the eliminated 6 indicators because the communal value is less than 0.5 and as many as 17 indicators can be analyzed further, the total results are explained to get 2 factors formed, namely: the play factor with a total variance value of 31.7177%, the beauty factor with a total variance value of 26.397%. And the dominant factor that greatly influences tourist behavior during the COVID-19 pandemic is the play factor with a total variance value of 31.717%. 

Keywords: Tourist Behavior, Tourist Motivation Factors, Accessibility Factors, Lifestyle Factors, Attraction Factors, Games, Beauty.
Faktor-Faktor Yang Mempengaruhi Kinerja Dewan Perwakilan Rakyat Daerah Dengan Kompensasi Sebagai Variabel Moderating
Authors: Achmad Amrizal , Nasution Belli , Muchid Muchid
Published: April 2023

The main problem in this study is how the influence of self-potential, learning motivation, social environment, and job prospects on the student's decision to choose to study at the Arabic Language Study Program of UIN Sultan Maulana Hasanuddin Banten. Several hypotheses have been determined in this study to answer these hypotheses using quantitative methods. The instrument testing includes the validity test, reliability test, and classical assumption test, and finally the hypothesis test (T test). The results showed that there were two research hypotheses (H1 and H3) where the results showed that the proposed research hypothesis was rejected, the namely self-potential and social environment had no significant effect on the decision to choose to study at the BSA UIN SMH Banten Study Program. Then, it was found that the other hypotheses (H2 and H4), namely motivation variables and job prospects, were stated to have a significant effect on the decision to choose a college at the BSA Study Program UIN SMH Banten.

Keywords : Self-Potential, Learning Motivation, Social Environment, And Job Prospects, Student's Decision
Pengaruh Biaya Operasional Pendapatan Operasional, Capital Adequacy Ratio Dan Resiko Kredit Terhadap Profitabilitas Pada Bank Umum BUMN Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2010 - 2020
Authors: Prayoga Renal Adi , Supriyadi Didit , Nurhasanah Nunung
Published: April 2023

This study was conducted to examine the effect of Operating Costs on Operating Income, Capital Adequacy Ratio (CAR) and credit risk on profitability (ROA). The problems discussed are (1) Does the Operating Cost of Operating Income affect profitability, (2) Does the Capital Adequacy Ratio (CAR) affect profitability, (3) Does credit risk have a significant effect on profitability (4) Does the Operational Cost of Operating Income, Capital Adequacy Ratio (CAR) and credit risk simultaneously have a significant effect on profitability. The data used in the study was obtained from the Financial Statements of the publications of state-owned banks listed on the Indonesia Stock Exchange (IDX) for the 2010-2020 period. The data analysis technique used is multiple linear regression. The results of this study indicate that the Operating Cost of Operating Income (BOPO) has a significant but negative effect on profitability, Capital Adequacy Ratio (CAR) has no significant and negative effect on profitability, credit risk has a positive and significant effect on profitability. Simultaneously shows the results that the Operational Cost of Operating Income (BOPO), Capital Adequacy Ratio (CAR) and credit risk have a significant effect on the profitability of state-owned commercial banks for the 2010-2020 period.

Keywords: Bopo, car, credit risk, profitability
Pengaruh Likuiditas, Profitabilitas, Dan Leverage Terhadap Harga Saham (Studi Empiris Pada Perusahaan Sub-Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020)
Authors: Fajriati Ismi , Zarkasyi M. Wahyudin
Published: April 2023

This research aims to identify and examine the relationship between liquidity, profitability, and leverage with stock prices in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2016-2020. Determination of the sample using purposive sampling method using a total of 11 companies as observation data. Multiple linear regression analysis was used as the method of analysis. The results of the research show that liquidity proxied by Current Ratio does not have a partial effect on Stock Prices, Profitability proxied by Return on Assets has a partial influence on Stock Prices, Leverage proxied by Debt to Equity has a partial influence on Stock Prices, and Effect of Liquidity, Profitability, and Leverage Simultaneously affect the Stock Price

Keywords: Liquidity, Profitability, Leverage, Stock , Food and Beverage Sub-sector Companies
Analisis Pelaksanaan Pajak Penghasilan Orang Pribadi (pph21) Menurut Ekonomi Islam
Authors: Mahaka Qorien Arifah Elhany , Havizon Havizon , Auditya Lucy
Published: April 2023

Personal income tax (PPh 21) is a mandatory levy relating to income earned by an individual taxpayer through the work, services or activities he is doing. The research was conducted with the aim of knowing the implementation of taxes (PPh 21) in the context of Islamic economics. The method used in this study is a qualitative method which is included in library research, namely the research sources come from books, previous research, journals, and the internet. From all these sources, then processed to be analyzed in order to get a conclusion. The results of this study are that the determination of progressive rates on personal income tax (PPh 21) is allowed in Islam for considerations of justice and benefit and personal income tax (PPh 21) meets the principle of tax collection (dharibah) in Islamic economics so that the tax may be taken.

Keywords: PPh 21, progressive rates, principle of collection
Pegaruh Gaya Kepemimpinan, Pengawasan Dan Disiplin Kerja Terhadap Kinerja Karyawan Pada PT. Hanesa Karya Mandiri
Authors: Pasaribu Rei Napeto , Sitohang Rio Anggara Insani , Gaol Nawarti Lumban , Saribu Holfian Daulat Tambun
Published: April 2023

This study aims to determine the effect of leadership style, supervision and work discipline either partially or simultaneously on the performance of employees of PT. Hanesa Karya Mandiri wholesale. This research is a descriptive study using a quantitative approach. This research is a population research with the number of respondents as many as 80 employees. The instrumentin this study has passed the stages of validity and reliability testing. Collecting data using questionnaires and interviews, while data analysis was carried out using multiple regression analysis, Test, F test and Coefficient of Determination. The classical assumption test used is the normality test, multicollinearity test and heteroscedasticity test. The results showed that Leadership Style, Supervision and Work Discipline had a positive and significant effect on employee performance at PT. Hanesa Karya Mandiri wholesale. According to the coefficient of determination test, it can be seen that 88.3% of research variables can affect the dependent variable and the remaining 11.7% are influenced by other variables outside this study.

Keywords: Leadership Style, Supervision, Work Discipline, Employee Performance
Peran Viral Marketing Dan Kepercayaan Konsumen Terhadap Keputusan Pembelian
Authors: Pratama Rizky Anugerah , Komariah Kokom , Jhoansyah Dicky
Published: April 2023

The purpose of this study was to analyze viral marketing and consumer confidence in purchasing decisions. The research method used are descriptive and associative research methods. Data collection techniques used are observation, interviews, questionnaires, documentation, and literature study. The data analysis technique starts from data compilation, data tabulation to the testing stage, namely using multiple correlation coefficients, coefficients of determination, multiple linear regression, simultaneous hypothesis testing (F test) and partial hypothesis testing (T test). Based on the results obtained, the study showed a positive and significant effect. The results of the f test showed that the independent variables, namely viral marketing and consumer trust, had a positive and significant influence together on the dependent variable, namely purchasing decisions. With a value of Fcount 43,452 > Ftable 1.65. While the results of the coefficient of determination of 0.570 which means that the influence of viral marketing and consumer trust on purchasing decisions is 57% while the remaining 43% is influenced by other factors not examined. The t-test results show that the viral marketing variable has a Tcount of 8.687 > Ttable 1.65 with a significant value of 0.000 <0.05, which means that there is a positive and significant influence between viral marketing on purchasing decisions. Then the consumer confidence variable has a Tcount of 6.589> 1.65 with a significant value of 0.000 <0.05, which means that there is a positive and significant influence between consumer confidence on purchasing decisions.

Keywords: Viral Marketing, Consumer Trust, Purchase Decision
Pengaruh Laba Akuntansi, Total Arus Kas, Net Profit Margin, Dan Tingkat Laverage Terhadap Return Saham Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2015-2020
Authors: Sitanggang Tina Novianti , Sipahutar Hendrico , Wau Tina Hastarina
Published: April 2023

The assessment is aimed at analyzing how much influence the Accounting Profit, Total Cash Flow, NPM, and Laverage Level on Stock Returns in Insurance Companies. In this study the population used is one of the Insurance Companies Liste on the IDX in 2015-2020. This type of study is a quantitative descriptive study using secondary data. In this study using 66 research samples, but due to outliers the data became 54 research samples. The data analysis technique used in this study is multiple linear analysis, the coefficient of determination test and hypothesis testing using t test and f test. The results of this studyshow that simultaneously Accounting Profit, Total Cash Flow, NPM, and Laverage Level do not have a substansial impact on the stock return of insurance companies listed on the IDX in 2015-2020. While partially Accounting Profit have a positive ang significant effect on Stock Ruturn, while Total Cas Flow, NPM, and Leverage Levels have no effect on Stock Return of Insurance Companies Listed on the IDX 2015-2020.

Key words : Laba Akuntansi, Total Arus Kas, Net Profit Margin, dan Laverage.
Instagram: Platform Pemasaran Inovatif Bagi Pedagang Informal Di Jakarta
Authors: Sonani Nia
Published: April 2023

Social networks in marketing are unavoidable for companies that need excellence. This study explores how informal traders in Jakarta use Instagram as a marketing tool because most of the available literature focuses on small businesses. Screenshots of 30 Instagram accounts were taken, downloaded for data collection, and then triangulated with five interviews with informal traders. The findings show that informal merchants gain new customers on Instagram through creating their accounts, renting space on agent accounts, and disrupting comments on posts. In addition, informal merchants promote their business by posting products, testimonials from satisfied customers and aligning advertising messages with attractive images/photos that attract traffic attention. These findings imply the need for informal traders' social media marketing training and awareness.

Keywords: Instagram, social network, company, informal trader.