Media Mahardhika

PENGARUH BRAND IMAGE, HARGA DAN KUALITAS PRODUK TERHADAP LOYALITAS PELANGGAN PADA PANCONG SOSIAL SURABAYA

Ony Kurniawati, Titok Waskito Adi, Maulidya Rusnita Ningrum — Sun, 29 Sep 2024 00:00:00 +0000

This study aims to examine and analyze the partial and simultaneous effects of Brand Image, Price, and Product Quality on Customer Loyalty at Pancong Sosial Surabaya. The type of research used is quantitative research with a quantitative descriptive analysis method. The population in this study includes all customers of Pancong Sosial Surabaya. The sampling technique used is non-probability sampling with accidental sampling method. The sample size was determined using the Hair et al. formula, resulting in 70 respondents as the research sample. The results of the t-test indicate that the variables Brand Image and Price have a positive and significant partial effect on Customer Loyalty, while the Product Quality variable has no positive and significant partial effect on Customer Loyalty. Meanwhile, the F-test results show that Brand Image, Price, and Product Quality simultaneously have a significant effect on Customer Loyalty. The coefficient of determination (R²) shows that the variables Brand Image (X1), Price (X2), and Product Quality (X3) together influence Customer Loyalty by 60.8%. The remaining 39.2% is influenced by other variables outside of this regression equation.

ANALISIS PENGARUH TATA KELOLA, KARAKTERISTIK PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA KEUANGAN PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI

Nekhasius Agus Sunarjanto, Tania Oktavianes Tananjaya, Cyrillius Martono — Sun, 29 Sep 2024 00:00:00 +0000

This study investigates the influence of governance, company characteristics, and ownership structure on the financial performance of LQ45 companies listed on the IDX during the 2018-2022 period. Governance is represented by agency costs and free cash flow, while company characteristics include company size and company age. Ownership structure consists of managerial ownership, institutional ownership, and public ownership. The financial performance is proxied by Tobin's Q. The research employs a quantitative method, utilizing panel data analysis with the fixed effect model as the selected approach. Secondary data collection was conducted using documentation methods, and the sample was selected through purposive sampling, totaling 100 data points. The results indicate that free cash flow, managerial ownership, and institutional ownership do not significantly affect financial performance. However, agency costs, company size, company age, and public ownership have a significant effect on financial performance.

FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN MELALUI KEPUASAN KERJA PADA TENDIK UNIVERSITAS 17 AGUSTUS 1945 SURABAYA

Sumiati — Sun, 29 Sep 2024 00:00:00 +0000

This research aims to determine and analyze the influence of discipline, teamwork, and quality of work life on employee performance, with job satisfaction as an intervening variable, among educational personnel at the University of 17 August 1945 Surabaya. Data collection was carried out by distributing questionnaires using a Likert scale. The sample consisted of 100 educational staff, selected using the Probability Sampling technique with Simple Random Sampling. The results indicate that discipline has a significant effect on both job satisfaction and employee performance. Similarly, teamwork and quality of work life significantly affect job satisfaction and employee performance. Furthermore, job satisfaction significantly influences employee performance. Discipline and quality of work life positively influence employee performance through job satisfaction as an intervening variable, while teamwork does not have a significant indirect effect on employee performance through job satisfaction.

PENGARUH CUSTOMER EXPERIENCE TERHADAP CUSTOMER SATISFACTION PADA KONSUMEN ICE CREAM GULU ZHUAN KARAWANG

Karlina, Ajat Sudrajat — Sun, 29 Sep 2024 00:00:00 +0000

This study examines the influence of customer experience on customer satisfaction at Gulu Zhuan Ice Cream, a brand under the Sour Sally Group known for its Hong Kong Cheese Ice Cream and Sagoo Cream Drinks, specifically focusing on its outlet in Karawang, West Java. The data was collected from 100 respondents who have visited and tasted Gulu Zhuan Karawang Ice Cream through questionnaires. The data analysis was conducted using multiple linear regression tests with the SmartPLS program. The results indicate that customer experience has a significant impact on customer satisfaction when viewed simultaneously. However, out of the five indicators of customer experience, only the "feel" and "relate" variables positively influence customer satisfaction, while the "sense," "think," and "act" variables do not have a significant effect

PENGARUH ELECTRONIC WORD OF MOUTH DAN BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN PRODUK PADA EIGER STORE PEMATANGSIANTAR

Melisa Nurwilda, Sri Rezeki — Sun, 29 Sep 2024 00:00:00 +0000

This research aims to analyze the influence of electronic word of mouth on product purchasing decisions at the Eiger Store Pematangsiantar. The study uses a quantitative research method, with primary data obtained from questionnaires distributed to respondents. The data collection technique employed simple random sampling, targeting a population of 100 consumers of Eiger Store Pematangsiantar. Data processing was conducted using the SPSS 26 application. The results indicate that both electronic word of mouth and brand image variables have a positive and significant partial effect on purchasing decisions for Eiger products. Additionally, the adjusted R-squared coefficient of determination shows that electronic word of mouth and brand image contribute to purchasing decisions.

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING

Dahlia Hutagaol, Diana Hasyim — Sun, 29 Sep 2024 00:00:00 +0000

2018-2022 period. The motivation for this research stems from a decline in the companies' profit-earning ability, while the influencing factors do not move in tandem. The sampling method used is purposive sampling, with 267 companies selected as the sample for this study. The analysis technique employed is panel data regression analysis using E-views 12 software. The results show that managerial ownership has a negative and significant effect on CSR but no effect on ROA. Institutional ownership does not affect CSR but has a positive and significant effect on ROA. The independent board of commissioners positively and significantly affects CSR but negatively and significantly affects ROA. Furthermore, CSR mediates the effect of managerial ownership and the independent board of commissioners on ROA, but it does not mediate the effect of institutional ownership on ROA.

PENGARUH SISTEM PELAPORAN AKUNTANSI DAN TINGKAT KEPATUHAN PAJAK TERHADAP KUALITAS PELAYANAN BISNIS UMKM DI DESA SUMBERMULYO

Elok Kunzita Fahmadya, M. Bahrudin Mahmud, Yulia Febrianti, Dwi Ermayanti Susilo — Sun, 29 Sep 2024 00:00:00 +0000

This study aims to analyze the impact of accounting reporting systems and tax compliance on the quality of business services within Micro, Small, and Medium Enterprises (MSMEs) in Sumbermulyo Village, Jombang. MSMEs play a significant role in Indonesia's economy, contributing to job creation and societal welfare. However, they face challenges in areas such as accounting reporting and tax compliance, both of which are critical to enhancing business service quality. A reliable accounting system helps mitigate financial mismanagement, while a high level of tax compliance prevents penalties and fosters consumer trust. The research employs a quantitative descriptive approach, using data collected from questionnaires distributed among tofu production companies in Sumbermulyo. Data analysis techniques include normality tests, multicollinearity, and F-tests, which are used to examine the relationships between the variables and draw conclusions regarding their influence on service quality.

PENGARUH ONLINE CUSTOMER REVIEW DAN PERSEPSI HARGA TERHADAP KEPUTUSAN PEMBELIAN SEPATU VENTELA

Gilang Nur Gimnastiar — Sun, 29 Sep 2024 00:00:00 +0000

This study investigates the influence of online customer reviews and price perceptions on purchasing decisions in the post-pandemic Indonesian fashion industry, where electronic word-of-mouth (EWOM) has gained prominence, particularly through spontaneous customer reviews on social media platforms. These reviews, along with price perceptions, serve as crucial factors for consumers when making purchasing decisions. The research focuses on the partial influence of online customer reviews and price perceptions on purchasing decisions, employing a quantitative descriptive method. The population consists of students from Singaperbangsa University, Karawang, with a sample size of 96 respondents selected using the Slovin formula. Primary data was collected through online questionnaires distributed via Google Forms. Data analysis was conducted using SPSS version 25, and multiple linear regression testing yielded the equation Y = 6.050 + 0.343X1 + 0.382X2 + e. The findings show that price perception has the greatest impact on purchasing decisions. Additionally, a T-test revealed that online customer reviews (T = 2.801) and price perception (T = 3.895) both have a partial and significant influence on purchasing decisions, as their T values exceed the critical T value of 1.661.

PENGARUH ETOS KERJA DAN MANAJEMEN TALENTA TERHADAP KINERJA PEGAWAI DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA UPTD KPHL SOLOK DINAS KEHUTANAN PROVINSI SUMATERA BARAT

Rinaldi, Almasdi — Sun, 29 Sep 2024 00:00:00 +0000

This study investigates the influence of work ethic and talent management on employee performance at the Solok Protected Forest Management Unit (KPHL) UPTD, with job satisfaction serving as a mediating factor. The research addresses issues of discipline among employees, as tardiness has negatively affected performance. This quantitative study surveyed the entire population of UPTD KPHL Solok employees, comprising 32 respondents, selected through total sampling. Data were collected via a Likert-scale questionnaire and analyzed using Smart PLS. The results show that both work ethic and talent management have a positive and significant effect on job satisfaction. Furthermore, while both factors positively affect employee performance, the impact is moderately significant. Job satisfaction plays a crucial mediating role, as employees perform better when they are satisfied with their jobs. Ultimately, the study concludes that work ethic and talent management significantly enhance employee performance through the mediating role of job satisfaction

PENGARUH UKURAN PERUSAHAAN, FIXED ASSET INTENSITY, DAN LEVERAGE TERHADAP REVALUASI ASET TETAP PADA INDUSTRI FNB

Anita Indah Sari Sihombing, Merry Susanti — Sun, 29 Sep 2024 00:00:00 +0000

This study aims to analyze the impact of firm size, leverage, and fixed asset intensity on fixed asset revaluation in food and beverage companies listed on the Indonesian Stock Exchange from 2017 to 2021. Using a sample of 55 data points, the research employed Microsoft Excel for data management and IBM SPSS version 25 for statistical analysis. The results show that firm size and fixed asset intensity have no significant effect on fixed asset revaluation. However, leverage was found to have a significant positive influence on fixed asset revaluation, indicating that companies with higher leverage are more likely to revalue their fixed assets. This could be attributed to the need to improve their financial position or manage debt covenants. These findings offer insights into the financial strategies employed by firms and contribute to the understanding of factors that drive asset revaluation decisions, which are crucial for stakeholders evaluating a company's financial health and transparency

ANALISIS EFEKTIVITAS TUGAS POKOK DAN FUNGSI PENGELOLA BARANG DALAM PENATAUSAHAAN BARANG MILIK NEGARA DI SEKOLAH TINGGI METEOROLOGI KLIMATOLOGI DAN GEOFISIKA

Sun, 29 Sep 2024 00:00:00 +0000

This study aims to measure the effectiveness of asset managers in administering State-Owned Assets (BMN) at the Meteorology, Climatology, and Geophysics School (STMKG), as identified in the 2017-2018 Operational Audit Report. The research employs a mixed-method approach, utilizing both qualitative and quantitative methods, with data collected through Likert-scale questionnaires and in-depth interviews with six respondents. Data analysis was performed using Smart PLS software. The findings indicate that while the asset managers at STMKG meet the minimum educational qualifications of a Diploma III, they lack the necessary certification in BMN Management Technical Substantive Training (DTSS). However, the managers demonstrate strong competencies in technical, cognitive, and social aspects, which significantly support their roles. The study highlights deficiencies in the reporting and disposal processes of BMN and emphasizes the need for formal training to enhance the effectiveness of BMN management.

AKUNTABILITAS DAN TRANSPARANSI BANTUAN KEUANGAN PARTAI POLITIK DI KABUPATEN X

Indah Permata Sari, Khairul — Sun, 29 Sep 2024 00:00:00 +0000

This research aims to analyze the accountability and transparency of financial assistance provided to political parties in a regency. The study employs observations and documentation to enhance data accuracy. Accountability is assessed using Koppell's four dimensions, while transparency is evaluated through Bovens' three perspectives. The findings reveal that accountability for political party financial assistance in the regency is weak, largely due to the lack of government oversight, which increases the risk of budget mismanagement or diversion. The roles of the Audit Board (BPK) and the Regional Government are limited to auditing, guiding, and monitoring, without any control over the financial assistance given to political parties. Furthermore, political parties have not fully complied with the requirements for submitting accountability reports. In terms of transparency, political parties receiving financial assistance have not effectively implemented transparent practices. There is a tendency for political parties to restrict access to financial information, limiting it to political circles, making it difficult for the public to obtain details about party performance. Additionally, the legal framework established by the government lacks sanctions for non-compliance with transparency requirements, which hinders the achievement of the intended level of public transparency.

PENERAPAN METODE BENFORD’S LAW MENDETEKSI INDIKASI FRAUDULENT FINANCIAL STATEMENT PERUSAHAAN ASURANSI JIWA INDONESIA TAHUN 2020-2023

Nur Intani Ramadina Putri, Suhaidar, Julia — Sun, 29 Sep 2024 00:00:00 +0000

The increasing public interest in conventional life insurance in Indonesia presents a paradox with the rise of fraud cases over the past two decades, highlighting the need for effective fraud detection in life insurance companies. This study aims to detect indications of fraudulent financial statements in life insurance companies in Indonesia from 2020 to 2023 using the Benford's Law detection method. The dependent variable is fraudulent financial statements, and the independent variable is the Benford's Law detection method. The research employs purposive sampling, resulting in 36 samples. The data used are secondary data obtained from financial and annual reports downloaded from the OJK and related company websites. Data analysis involves data profiling, descriptive statistics, and main testing on the first and second digits. Conformity tests include the z-statistic, chi-square, and MAD tests using SPSS 26 and Microsoft Excel 2016. The results indicate a significant difference between the frequencies of the first and second digits in the financial reports of life insurance companies in Indonesia from 2020 to 2023. While the chi-square test shows no significant difference, the z-statistic and MAD tests indicate that the differences are significant and valid as accounting anomalies, suggesting the potential occurrence of fraudulent financial statements.

PENGARUH LATAR BELAKANG PENDIDIKAN, UKURAN USAHA DAN LAMANYA USAHA TERHADAP KUALITAS LAPORAN KEUANGAN UMKM AGRIBISNIS DI KECAMATAN TALANG KELAPA KABUPATEN BANYUASIN

Putri Metaness, Reny Aziatul Pebriani, M. Nurkholis — Sun, 29 Sep 2024 00:00:00 +0000

This study aims to analyze the influence of educational background, business size, and business duration on the quality of financial statements in Agribusiness SMEs in Talang Kelapa District. Financial statements serve as a crucial tool for various users to make informed economic decisions, providing insights into financial performance and cash flows. The research adopts a quantitative approach, with data gathered through questionnaires and interviews. A total of 80 responses were collected using purposive sampling techniques. The analysis reveals that, individually, educational background, business size, and business duration have a positive and significant impact on the quality of financial statements (sig < alpha = 0.05). Additionally, the independent variables collectively show a positive influence on the financial statement quality of Agribusiness SMEs (sig < alpha = 0.05), indicating that these factors are essential for improving the reliability and accuracy of financial reporting in this sector.

PENGARUH KEPERCAYAAN, FITUR LAYANAN, KEMUDAHAN, DAN KEAMANAN TERHADAP KEPUTUSAN MENGGUNAKAN MOBILE BANKING DI KALANGAN GENERASI-Z

Anafiah Rumuar, Hendrato Setiabudi Nugroho — Sun, 29 Sep 2024 00:00:00 +0000

The banking sector in Indonesia is undergoing substantial growth, with mobile banking services emerging as a key innovation. BRImo, a service provided by PT Bank Rakyat Indonesia, enables users to access banking services remotely, reducing the need for teller or customer service assistance. This study aims to examine the impact of trust, features, convenience, and safety on Generation-Z's decision to adopt mobile banking. A quantitative approach was employed, with primary data collected via questionnaires. The sample comprised 100 students from the top five universities in Yogyakarta, selected through purposive sampling. Data analysis was conducted using SPSS 25. The findings reveal that trust, features, convenience, and safety significantly influence Generation-Z's decision to use mobile banking, both individually and collectively. The study concludes that each of these factors—trust, features, convenience, and safety—has a significant partial effect, while their combined influence is also substantial in shaping Generation-Z’s decision to adopt mobile banking services.