bluuebunny/crossref_metadata_2025_split huggingface dataset:
Faktor-Faktor Yang Mempengaruhi Profitabilitas Pada Perusahaan Sektor Usaha Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia
Authors: Andrea Wellin , Gunardy Fanky Dewi Lie , Yapinka Michelle Aurelia , Wijaya Alfan , Wulandari Bayu , Habibie Muhammad 
Published: February 2024

Business profit is the main goal of establishing a company by a group of individuals who run their business. Every year, the owner will set a profit target to be achieved so that management as directors try to optimize all assets owned by the company, both short-term and long-term assets. To achieve profit goals from business activities, the company will try to maintain short-term ratio stability, fast payments, inventory turnover, receivables turnover, DER system and working capital turnover so that every year the company operates well and stably and is relatively stable in the business as it runs. The aim of this research is to analyze the effect of the current ratio, quick ratio, inventory turnover, accounts receivable turnover, DER and partial working capital turnover as well as on the profitability of consumer goods industrial companies listed on the IDX. The basic group includes no less than 73 companies in the consumer goods industry, the sampling method is purposive sampling so that sample includes 37 companies and no less than 111 observations were made. Data analysis techniques are multiple linear regression, classical assumption testing and hypothesis testing. The research results show that the current ratio, debt ratio, inventory turnover, accounts receivable turnover, and DER ratio partially have a positive and significant effect on the profitability (ROA) of consumer goods companies listed on the IDX, while working capital circulation has no significant effect on the company’s profitability. Meanwhile, the current ratio, quick ratio, inventory turnover, receivables turnover, DER ratio and working capital turnover have a significant effect on the ROA of consumer goods companies on the IDX.There is a strong correlation between a company’s current metrics, short-term metrics, inventory turnover, receivables turnover, DER, working capital turnover and ROA. ROA can be explained by the Current ratio, Quick Ratio, Inventory Turnover, Receivables Turnover, DER and Working Capital Turnover. 55,5% the remaining 44.5% can be explained by other variables that have not been tested.
Keywords: Current ratio, Quick Ratio, Inventory Turnover, Receivables Turnover, DER, Working Capital Turnover, ROA
Consumption Values, Attitude, Place Identity, Dan Place Dependence Sebagai Anteseden Revisit Intention (Studi Pada Pengunjung Street Food Di Kota Bandung)
Authors: Syaidah Fina , Ernawadi Yadi 
Published: February 2024

The purpose of this study was to examine the factors that affect revisit intention Lengkong street food visitors as many as 100 respondents have experienced eating food in Lengkong street food Bandung. The cross-sectional method is used to obtain data. The instrument passed the validity and reliability tests which include convergent validity, discriminant validity, and composite reliability. The data analysis technique used is structural equation modeling (SEM) using Smart-PLS version 3.0. Of the 10 proposed research hypotheses, 9 of them are supported by empirical data. The findings of this study show that taste value, price value, social value, emotional value, and epistemic value have a positive effect on attitude. Then, attitude has a positive effect on revisit intention through place identity and place dependence. The results of this study are expected to provide benefits for further research and the management of the assessed object or similar culinary industry related to the design of relevant strategies to improve the quality of these attributes. The thing that distinguishes this study from previous research is the addition of place identity and place dependence as the antecedent of revisit intention. Researchers are further advised to explore other factors that may influence revisit intention.
Keywords: Taste Value, Health Value, Price Value, Social Value, Emotional Value, Epistemic Value, Attitude, Place Identity, Place Dependence, and Revisit Intention.
Pengaruh Kebijakan Dividen, Leverage, Volume Perdagangan Saham Terhadap Volatilitas Harga Saham
Authors: Ferina Mahmudah Wulan , Sunarto Sunarto 
Published: February 2024

The difference in a company's share price over a certain period of time is known as volatility of share price. A company's volatility is a mirroring of the opportunities and dangers that investors may face. Investors need to pay attention to indicators such as number of trades, leverage, and dividend policy which can impact share price volatility. This research purposes to look at the variables that effected the level of stock price volatility. Issuers listed on the BEI LQ45 index in 2018-2022 are the research population. Purposive sampling was applied to select the research sample with 168 issuers. Hypothesis testing is calculated through multiple regression analysis. The findings of the analysis model explain that (1) Dividend policy has a important and positive effect on the company's volatility value. (2) Leverage has no influence on share price volatility. (3) Trading volume has no influence on share price volatility. This provides an grasp of the low and high levels of dividend policy variables which can have an influence on understanding the level of share price volatility.Keywords: price volatility, dividend payout ratio (DPR), debt to equity ratio (DER), and trading volume activity (TVA).
ABSTRAK
Perbedaan harga saham perusahaan pada kurun waktu tertentu dikenal sebagai volatilitas harga saham. Volatilitas perusahaan adalah cerminan peluang dan bahaya yang mungkin dihadapi investor. Investor perlu memperhatikan indikator-indikator seperti jumlah perdagangan, leverage, dan kebijakan dividen yang memberikan dampak akan volatilitas harga saham. Penelitian ini memiliki tujuan melihat berbagai variabel yang berpengaruh pada tingkat volatilitas harga saham. Emiten yang tercatat pada indeks LQ45 BEI pada tahun 2018-2022 menjadi populasi penelitian. Purposive sampling diaplikasikan untuk memilih sampel, yang akhirnya 168 emiten menjadi sampel penelitian. Uji hipotesis dihitung melalui analisis regresi berganda. Temuan model penelitian menjelaskan bahwasanya (1) Kebijakan dividen memberikan pengaruh secara signifikan dan positif dengan nilai volatilitas perusahaan. (2) Leverage tidak memberikan pengaruh kepada volatilitas harga saham. (3) Volume perdagangan tidak memberikan pengaruh kepada volatilitas harga saham. Hal ini memberikan pemahaman tinggi rendahnya variabel kebijakan dividen mampu memberikan pengaruh akan pemahaman tingkat volatilitas harga saham.
Kata kunci : Volatilitas harga saham, Dividend Pay Ratio (DPR), Debt to Equity Ratio (DER), Trading Volume Activity (TVA)
Bagaimana Kualitas Website Terhadap Kepercayaan Toko Online ?
Authors: Fargly Razi , Marlien R.A 
Published: February 2024

This research aims to examine the influence of company reputation, service quality, electronic word of mouth and web quality on study customer trust in Shopee customers in Semarang City. The population in this research is Shopee customers in the Semarang area with a total of 150 respondents. Primary data was obtained from a questionnaire distributed via Google Form using the Likert scale method from one to five. The research results show that company reputation, service quality, electronic word of mouth and web quality influence Shopee customer trust in Semarang City.
Keywords: company reputation, service quality, electronic word of mouth and web quality, customer trust
Pengaruh Sales Promotion Dan Brand Ambassador Terhadap Minat Beli Pada E-Commerce Tokopedia
Authors: Cahya Nur , Desmiza Desmiza 
Published: February 2024

Research aimed at analyzing the influence of sales promotion and brand ambassador on purchase intention tokopedia e-commerce. This research uses a survey method with a quantitative approach. The respondents involved were e-commerce users of tokopedia in Cimahi City, which comprised 120 people, selected using purposive sampling. Data type is primary data obtained through the dissemination of questionnaires via online link google form, with cross-sectional data collection techniques. SPSS version 26 is used as a test tool. The findings from this study show that sales promotion has a positive impact on purchase intention, as well as brand ambassadors have a positive effect on purchase intention. Then, sales promotion and brand ambassadors jointly influence purchase intention. This should be a serious concern for tokopedia to improve sales promotion and brand ambassador indicators, as both are believed to increase customer buying interests.
Keywords : Sales Promotion, Brand Ambassador, Purchase Intention, Tokopedia

ABSTRAK
Penelitian dengan tujuan menganalisis pengaruh sales promotion dan brand ambassador terhadap minat beli pada e-commerce tokopedia. Penelitian ini menggunakan metode survei dengan pendekatan kuantitatif. Responden yang terlibat yaitu pengguna e-commerce tokopedia di Kota Cimahi, yang berjumlah 120 orang, dipilih menggunakan metode pengambilan sampel purposive sampling. Jenis data yaitu data primer diperoleh melalui penyebaran kuesioner melalui tautan google form secara online, dengan teknik pengumpulan data cross-sectional. SPSS versi 26 digunakan sebagai alat untuk melakukan pengujian. Temuan dari penelitian ini menunjukkan sales promotion berpengaruh positif terhadap minat beli, begitu juga brand ambassador berpengaruh positif terhadap minat beli. Kemudian, sales promotion dan brand ambassador secara bersama-sama berpengaruh terhadap minat beli. Hal tersebut seharusnya menjadi perhatian serius bagi pihak tokopedia untuk meningkatkan indikator sales promotion dan brand ambassador, karena keduanya diyakini dapat meningkatkan minat beli pelanggan.
Kata Kunci : Promosi Penjualan, Duta Merek, Minat Beli, Tokopedia
Pengaruh Current Ratio, Debt to Equity Ratio, Quick Ratio dan Inventory turnover Terhadap Kinerja Keuangan pada Perusahaan Peraih The Indonesia Most Trusted Compeny-CGPI Periode 2018-2021
Authors: Silaen Mayka , Siahaan Angel History Oktavia Br , Nainggolan Tuty 
Published: February 2024

Laporan keuangan dapat dijadikan sebagai acuan dalam rangka menilai kinerja perusahaan melalui efisiensi dari aktivitas dalam menghasilkan keuntungan. Apabila suatu informasi disajikan dengan benar, informasi tersebut sangat berguna bagi perusahaan dalam pengambilan keputusan dan untuk mengetahui kinerja perusahaan. Untuk mengukur seberapa besar keberhasilan perusahaan dalam memperoleh tingkat pengembalian atas laba maka perlu dilakukan analisis keuangan, Penulis menggunakan pendekatan kuantitatif dalam penelitiannya, dimana data berasal dari pengolahan data sekunder berupa laporan keuangan yang dipublikasikan di BEI yang tersedia di www.idnfinancial.com, dengan menggunakan 44 sampel laporan keuangan perusahaan Peraih The Indonesia Most Trusted Compeny-CGPI Periode 2018-2021. Current ratio terhadap kinerja keuangan 0,000 < 0,05 dan nilai Thitung 7,112 > Ttabel 2,023. Maka dapat disimpulkan bahwa current ratio secara parsial positif dan signifikan terhadap kinerja keuangan. Debt to equity ratio terhadap kinerja keuangan 0,901 > 0,05 dan nilai Thitung 0,126 < Ttabel 2,023. Maka dapat disimpulkan bahwa debt to equity ratio secara parsial tidak berpengaruh terhadap kinerja keuangan. Quick ratio terhadap kinerja keuangan 0,673 > 0,05 dan nilai Thitung -0, 425 < Ttabel 2,023. Maka dapat disimpulkan bahwa quick ratio secara parsial tidak berpengaruh terhadap kinerja keuangan. Inventory turnover terhadap kinerja keuangan 0,791 > 0,05 dan nilai Thitung 0,266 < Ttabel 2,023. Nilai Fhitung 12,906 > dari Ftabel 2.61 Maka Terdapat pengaruh antara variabel independen dan dependen pada penelitian

Kata Kunci : Current Ratio, Debt to Equity Ratio, Quick Ratio, Inventory turnover Dan Kinerja Keuangan
Pengaruh Inovasi Produk Dan CRM Terhadap Kepuasan Dimediasi Keputusan Pembelian Pada Industri Coffee Shop
Authors: Djunaedi Djunaedi , Dewanti Sati Ratna , Dewanti Sati Ratna , Alamsyah Moh. Faris Akbar 
Published: February 2024

This study aims to determine the feasibility of boosting the model from the tested constructs covering product innovation (exogenous 1), customer relationship management (exogenous 2), purchase decisions (mediation) and customer satisfaction (endogenous). The research design is explanatory with hypothetical associations. The research method uses partial least square with outer model indicator, inner model and boostrapping model. Research sampling of 150 respondents with inclusion as a step to strengthen the model construct of boostrapping. The resulting assessment with the value of each bosstrapping model showed a significant < 0.05 with an estimated model of 64.4% expressed very good; Rsquare > 0.5 is declared feasible; and the level of importance- performance of the construct of the resulting framework development model reached a satisfaction value of > 0.25.
Keywords: Customer Relationship Management; Product Innovation; Purchase Decision; Satisfaction
Pengaruh Institutional Ownership, Capital Intensity, Dan Ketidakpastian Lingkungan Terhadap Financial Distress (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018–2022)
Authors: Putri Adella Syabrinawati , Siregar Ifan Wicaksana 
Published: February 2024

The company needs to maintain stability and business sustainability to compete in the business world and avoid the possibility of financial distress. This research aims to identify and analyze the influence of institutional ownership, capital intensity, and environmental uncertainty on financial distress in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018–2022. The population in this study consists of 225 manufacturing companies listed on the Indonesia Stock Exchange during the period 2018–2022. The sampling technique used is purposive sampling with a total sample of 140 companies and a 5-year observation period, resulting in a total of 700 samples. The data analysis technique employed is multiple linear regression analysis. The results of this study conclude that, partially, institutional ownership and environmental uncertainty do not affect financial distress, while capital intensity has a significant negative impact on financial distress. Simultaneously, institutional ownership, capital intensity, and environmental uncertainty do not affect financial distress.
Keywords: Institutional Ownership, Capital Intensity, Environmental Uncertainty, Financial Distress
Pengaruh Persepsi Harga, Citra Merek Dan Positif (Wom) Terhadap Keputusan Pembelian Lampu Led Dan Onderdil LED (Studi Pada CV. Fiotron Pijar Jaya)
Authors: Arto Rohmat Doni , Riva'i Alimuddin Rizal 
Published: February 2024

This research was shown to identify what is the influence vof price perception, brand image, positive WOM with decision purchase LED lights and LED spare parts at CV.Fiotron Pijar Jaya, in the era of competition caused by the many new brands of LED lights and spare parts at various prices. Quantitative methods are used in research. Data were taken from questionnaires that were distributed manually using statement sheets to respondents and purposive sampling methods were applied here. Multiple linear regression analysis became the model adopted to test the hypothesis. SPSS statistical software version 23 is used as a means to process data. The targeted population is potential consumers and consumers who have the potential to buy LED products CV.Fiotron Pijar Jaya. This study proves the influence of price perception, brand image, positive (WOM) at CV.Fiotron Pijar Jaya customers' purchasing decisions significantly and positively.
Keywords: price, brand, WOM, purchase decission
Ekspansi Perkebunan Pisang Melalui Modal Ventura Serta Meningkatkan Efisiensi Operasi
Authors: Farid Amir , Tjendrasa Kin 
Published: February 2024

Indonesia, renowned for its fertile terrain, has great potential for fruit plantation due to its land and market. Bananas, especially the globally favored Cavendish variety, are predominant in both production and consumption. In this dynamic market, PT Sewu Segar Nusantara (Sunpride) stands as the dominant entity, leaving other players, like PT Lampung Banana Agri, with minimal market traction. PT Lampung Banana Agri is one of the players in the industry struggling to compete due to limitation of resources and operational challenges. Over the past five years, the company has encountered negative income, and signaling an urgent need for strategic redirection to maintain operational viability. This research ventures into understanding these challenges, deriving insights from both internal and external vantages. Employing tools like SWOT, VRIO, and financial ratio analysis, the company's intrinsic strengths and weaknesses are spotlighted. At the same time, frameworks like PESTLE and Porter's Five Forces clarify the macroeconomic and market forces at play. Central to this exploration is an analysis of the company's financial statements from 2016-2022, with a caveat: the reliance on public data means certain assumptions might need real-world validation. From these comprehensive analysis, actionable strategies emerge. The TOWS Matrix, an essential analytical tool, bridges internal capabilities with external opportunities, leading to concrete recommendations. A prime proposition is the acceleration of PT Lampung Banana Agri's production and sales, aiming for a swift return to profitability. Capital budgeting methodologies further validate the viability of farm expansion, identifying venture capital as a potential financial ally. It is noteworthy that even with the heftier interest rates inherent to venture capital, the benefits to the company are pronounced. Sensitivity analysis further underscore the pivotal role of product pricing, demonstrating its precedence over interest rate considerations. In essence, this research offers PT Lampung Banana Agri a roadmap, potentially transforming challenges into opportunities within Indonesia's competitive banana market.
Keywords: Cavendish, Net Present Value (NPV), Financial Ratios, Capital Budgeting
Perilaku Manajemen Keuangan Pada UMKM Sentra Kain Tenun Lurik Di Desa Tawang
Authors: Meidiana Mutiara , Wijayanti Anita , Astungkara Agni 
Published: February 2024

This research aims to determine the influence of financial knowledge, income, financial attitude, and personality on financial management behavior among owners of Micro, Small, and Medium Enterprises (MSMEs) in the village of Tawang, with a focus on the production of woven lurik fabric. All owners of MSMEs specializing in woven lurik fabric in the village of Tawang were included in this study, and the sampling method applied was saturation sampling. Primary data were obtained through the distribution of questionnaires to 86 respondents who are owners of MSMEs. Data was analyzed using multiple regression analysis methods. The results of the study indicate that financial knowledge has a positive and significant influence on financial management behavior among owners of MSMEs specializing in woven lurik fabric in the village of Tawang. Income has a positive and significant influence on financial management behavior among owners of MSMEs specializing in woven lurik fabric in the village of Tawang. Financial attitude has a positive and significant influence on financial management behavior among owners of MSMEs specializing in woven lurik fabric in the village of Tawang. Personality has a positive and significant influence on financial management behavior among owners of MSMEs specializing in woven lurik fabric in the village of Tawang.
Keywords: Financial Knowledge; Income; Financial Attitude.
Pengaruh Good Corporate Governance Dan Intensitas Modal Terhadap Konservatisme Akuntansi
Authors: Susanto Ferlika Putri , Suwarno Suwarno 
Published: February 2024

The utilization of traditionalism can unquestionably affect monetary revealing issues for an organization. Presently, traditionalism procures the upsides and downsides of its application in an organization. However, it is evident that every business must implement sound corporate governance. Bookkeeping traditionalism can be impacted by administrative possession, autonomous magistrates, review quality, and capital force. Therefore, the goal of this study is to demonstrate whether or not these variables can influence accounting conservatism. This study utilizes a quantitative methodology with the estimation of foreordained factors. The populace incorporates all assembling organizations with purposive testing technique. Using the boostrapping method and the T-test, the research findings were evaluated. The outcomes showed that administrative possession and free chiefs affect bookkeeping traditionalism. While the review council and capital force impact review traditionalism. It is clear from the findings that they are consistent with several previous studies and that not all actors have a significant impact on accounting conservatism.
Keywords: Accounting conservatism, Managerial ownership, Independent commissioner, Audit quality, Capital intensity
Pengaruh Penggunaan Sistem Informasi Akuntansi E-Kasir Dan Keahlian Pemakai Terhadap Kualitas Laporan Keuangan Pada UMKM Di Provinsi Jawa Tengah
Authors: Romadhoni Fajar , Putri Eskasari 
Published: February 2024

This research aims to examine the effect of implementing an E-cashier accounting information system and user expertise on the quality of financial reports for MSMEs in Central Java. The population used in this research is all MSMEs in Central Java, totaling 183,181 units in the first quarter of 2023. The data used in this research is primary data obtained directly from MSME actors. The research sampling technique used the purposive sampling method. The data analysis used is the Structural Equation Model (SEM). The findings of the empirical analysis show that the e-cashier accounting information system has a positive effect on the quality of MSME financial reports in Central Java province, while user knowledge and user skills have no effect on the quality of MSME financial reports in Central Java Province.
Keywords: E-Cashier, Financial Reports, MSMEs
Penerapan UU Harmonisasi Peraturan Perpajakan : Kebijakan Kenaikan Tarif PPN Hanya 1%, Tapi “Berisiko Tinggi”
Authors: Safrina Noor , Akhmad Soehartono  , Aura Asrina Savitri  
Published: February 2024

Pajak merupakan tulang punggung nasional. Hampir 80% penerimaan negara berasal dari penerimaan pajak. Fondasi sistem perpajakan perlu pembenahan berkelanjutan. Upaya perbaikan berkelanjutan dalam sistem perpajakan baik dari sisi administrasi maupun kebijakan terus dilakukan dengan menyesuaikan dinamika dan situasi perekonomian. Undang-Undang Harmonisasi Peraturan Perpajakan (UU HPP) menjadi bagian penting dari reformasi perpajakan untuk membangun fondasi perpajakan yang adil, sehat, efektif, dan akuntabel, dalam jangka menengah dan panjang. Penyesuaian tarif PPN merupakan upaya optimalisasi penerimaan pajak untuk meningkatkan rasio pajak agar tercapai fondasi perpajakan yang kuat. Kenaikan tarif Pajak Pertambahan Nilai (PPN) mendapatkan berbagai respons pro dan kontra di kalangan masyarakat. Ban Dengan demikian, maka rumusan masalah yang dapat disampaikan dalam tulisan ilmiah ini adalah apa sebenarnya yang mendasari kebijakan kenaikan tarif PPN ini dibuat dan bagaimana dampaknya? Tujuan tulisan ilmiah ini adalah untuk mengetahui dan menganalisis dasar kebijakan pemerintah untuk menaikkan tarif PPN menjadi 11% di tengah kondisi pemulihan perekonomian di Indonesia saat ini (tahun 2022) dan dampak yang nantinya akan terjadi di masyarakat. Hasil studi literatur dari tulisan ilmiah ini adalah tidak semua masyarakat dapat menerima kenaikan pajak akan tetapi pemerintah sudah menetapkan agar perekonomian negara stabil dengan cara menaikan tariff PPN 11% di tahun 2022. Kenaikan pajak akan terus bertahap untuk meningkatkan stabilitas perekonomian dan pemulihan keuangan negara.
Kata kunci : PPN, Kenaikan, Tarif, Pemulihan, Perekonomian Nasional