Jurnal terbitan UBD (Universitas Buddhi Dharma)
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Pengaruh Profitabilitas, Sales Growth, Konservatisme Akuntansi dan Ukuran Perusahaan terhadap Tax Avoidance (Studi Empiris pada Perusahaan Papan Utama Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023)
Get PDFFenomena tax avoidance menjadi sorotan dalam studi keuangan karena berdampak pada penerimaan negara. Penelitian ini dilatarbelakangi oleh tingginya potensi penghindaran pajak di sektor properti dan real estate. Tujuan penelitian ini adalah untuk menganalisis pengaruh profitabilitas, pertumbuhan penjualan, konservatisme akuntansi, dan ukuran perusahaan terhadap tax avoidance. Penelitian menggunakan metode kuantitatif dengan pendekatan regresi data panel menggunakan Eviews 12 dengan model random effect. Sampel terdiri dari 22 perusahaan papan utama sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia selama periode 2019–2023 dan dipilih dengan teknik purposive sampling.
Hasil uji parsial menunjukkan bahwa profitabilitas (koefisien 0,0816; p = 0,0006) dan ukuran perusahaan (koefisien 0,0136; p = 0,0000) berpengaruh positif signifikan terhadap tax avoidance, sedangkan sales growth (koefisien -0,0371; p = 0,0000) dan konservatisme akuntansi (koefisien -0,3373; p = 0,0000) berpengaruh negatif signifikan. Uji simultan menunjukkan nilai F-statistic sebesar 308,6724 (p = 0,0000), dan nilai adjusted R-squared sebesar 0,9186 menunjukkan model dapat menjelaskan 91,86% dari variabel Tax Avoidance, sedangkan sisanya 8,14% dipengaruhi faktor lain diluar model ini.
Kesimpulannya, model yang dibangun mampu menjelaskan faktor-faktor internal perusahaan yang mempengaruhi perilaku penghindaran pajak, sehingga dapat dijadikan dasar pertimbangan dalam penyusunan kebijakan perpajakan dan pengambilan keputusan manajerial.asa
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Get PDFPelnellitian ini belrtujuan untuk selcara elmpiris melnguji pelngaruh profitabilitas, likuiditas, dan lelvelragel telrhadap nilai pelrusahaan, delngan kelbijakan divideln belrfungsi selbagai variabell modelrasi. Profitabilitas selbagai variabell indelpelndeln diukur melnggunakan Relturn on Asselts (ROA), selmelntara variabell indelpelndeln telrdiri dari Likuiditas yang diukur delngan currelnt ratio (CR), dan lelvelragel yang diukur delngan delbt to asselt ratio (DAR). Kelbijakan Divideln (DPR), yang belrpelran selbagai variabell modelrasi.
Pelnellitian ini melrupakan pelnellitian kuantitatif. Populasi dalam pelnellitian belrjumlah 35 pelrusahaan manufaktur yang telrdaftar di BELI pelriodel 2021-2024. Meltodel pelngambilan sampell melnggunakan purposivel sampling melthod dan melndapat selbanyak 25 sampell pelrusahaan manufaktur yang telrdaftar di BELI pelriodel 2021-2024. Analisis data melnggunakan meltodel Partial Lelast Squarel (PLS) mellalui SmartPLS velrsi 4.1.1.2
Hasil pelnellitian melnunjukkan bahwa profitabilitas belrpelngaruh positif telrhadap nilai pelrusahaan. Likuiditas belrpelngaruh nelgatif telrhadap nilai pelrusahaan. Lelvelragel belrpelngaruh positif telrhadap nilai pelrusahaan. Kelbijakan divideln belrpelngaruh positif dalam melmodelrasi profitabilitas telrhadap nilai pelrusahaan. Kelbijakan divideln belrpelngaruh nelgatif dalam melmodelrasi likuiditas telrhadap nilai pelrusahaan. Kelbijakan divideln belrpelngaruh positif dalam melmodelrasi lelvelragel telrhadap nilai pelrusahaan.
Pengaruh Streamer Attractiveness, Content Marketing, dan Hedonic Shopping Motive terhadap Impulsive Buying dengan Utilitarian Value sebagai Pemoderasi
No full textThis study investigates the impact of streamer attractiveness (SA), content marketing (CM), hedonic shopping motive (HSM), and utilitarian value (UV) on impulsive buying (IB) in the context of Indonesian e-commerce live streaming. It also examines how UV moderates the relationships between these factors and IB. A quantitative approach was adopted, using purposive sampling of 209 respondents who had previously participated in live shopping broadcasts. Data analysis was performed with Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings show that SA, CM, HSM, and UV all have a significant positive effect on IB, with HSM identified as the most dominant factor influencing impulsivity. Furthermore, UV moderates the relationship between SA and IB, but does not significantly enhance the effect of CM or HSM on IB. These results suggest that emotional drivers such as enjoyment and attractiveness are key catalysts for impulsive purchasing behavior. However, functional product value still plays a strategic role in driving purchase decisions. The study emphasizes the need for a balanced approach in content strategy, combining both emotional appeal and functional information to maximize consumer engagement and conversion. Marketers are encouraged to integrate hedonic (emotional) and utilitarian (practical) elements in their offerings to foster impulsive buying behavior. Additionally, future research should explore longitudinal and qualitative methods to capture the evolving nature of impulsive buying behavior, as well as the deeper psychological mechanisms driving consumer decisions in live commerce environments. Such research will help further uncover the dynamics of consumer decision-making in online shopping and improve understanding of the broader implications for e-commerce strategies.Penelitian ini bertujuan menganalisis pengaruh streamer attractiveness (SA), content marketing (CM), hedonic shopping motive (HSM), dan utilitarian value (UV) terhadap impulsive buying (IB) dalam konteks live streaming e-commerce di Indonesia, sekaligus menguji peran moderasi UV pada hubungan variabel tersebut dengan IB. Metode yang digunakan adalah kuantitatif dengan purposive sampling terhadap 209 responden yang pernah menonton siaran live streaming belanja, dan data dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa SA, CM, HSM, dan UV berpengaruh positif signifikan terhadap IB, dengan HSM sebagai faktor paling dominan. UV juga secara signifikan memoderasi pengaruh SA terhadap IB, namun tidak memperkuat hubungan CM dan HSM dengan IB. Implikasi penelitian ini menyoroti pentingnya sinergi antara daya tarik emosional dan nilai fungsional produk dalam strategi live commerce. Disarankan agar strategi konten menggabungkan daya tarik visual dan informasi praktis, serta untuk penelitian selanjutnya menggunakan pendekatan longitudinal dan kualitatif guna memahami dinamika pembelian impulsif secara lebih mendalam
Influence of digital security, digital literacy, and financial literacy on QRIS usage intention moderated by perceived ease of use
No full textThis study aims to analyze the influence of digital security, digital literacy, and financial literacy on the intention to use QRIS (Quick Response Code Indonesian Standard), with perceived ease of use as a moderating variable. The study is motivated by the importance of adopting digital payment systems amidst the rapid growth of Indonesia's digital economy. A quantitative method was employed through the distribution of questionnaires to 200 respondents who are users of digital financial services, and the data were analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM). The results indicate that digital security and financial literacy have a positive and significant effect on the intention to use QRIS, whereas digital literacy does not show a significant effect. Additionally, perceived ease of use significantly moderates the relationship between digital security and digital literacy with usage intention, but does not act as a moderator for the relationship between financial literacy and usage intention. This study fills a gap in understanding the integrated roles of digital security, digital literacy, and financial literacy, particularly with respect to the moderating effect of perceived ease of use, which has been underexplored in previous QRIS adoption research. These findings highlight the importance of digital literacy and financial literacy in enhancing the adoption of QRIS. Therefore, it is recommended that the government, financial institutions, and QRIS service providers strengthen education on digital and financial literacy and continuously improve the ease-of-use features to increase public interest in using QRIS widely
STRATEGI KOMUNIKASI PEMASARAN VINTAGE VIBES STORE DALAM MENARIK MINAT BELI KONSUMEN DI ERA FAST FASHION
No full textFast Fashion adalah istilah yang menggambarkan peningkatan produksi pakaian dengan desain terbaru yang diproduksi secara cepat. Proses ini menggunakan bahan baku yang tidak tahan lama dan menawarkan harga yang terjangkau, sehingga mendorong masyarakat untuk terus melakukan pembelian. Fenomena ini juga menimbulkan beberapa masalah baru, seperti meningkatnya limbah tekstil dan konsumerisme. Salah satu solusi untuk mengatasi masalah ini adalah melalui thrifting, yaitu menjual kembali pakaian yang tidak terpakai tetapi layak digunakan dengan sistem titip jual kepada konsumen lain. Salah satunya adalah Vintage Vibes Store. Penelitian ini bertujuan untuk menganalisis strategi komunikasi pemasaran yang diterapkan oleh Vintage Vibes Store dalam menarik minat beli konsumen pada era fast fashion ini. Penulis mengacu pada Teori Komunikasi Pemasaran (Advertising, Public Relation, Direct Massage, Personal Selling), Bauran Pemasaran 4P’s (Product, Price, Place, Promotion) dan Teori Minat serta Teori Perilaku Konsumen. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan pendekatan deskriptif. Perolehan data menggunakan wawancara, observasi dan dokumentasi langsung dengan infroman. Hasil penelitian ini menunjukkan bahwa strategi yang diterapkan oleh Vintage Vibes Store, sesuai dengan teori yang ada, efektif dalam menarik minat beli konsumen di tengah tren Fast Fashion. hal ini dibuktikan dengan hasil wawancara yang dilakukan oleh penulis. Minat beli konsumen bermula pada pemasaran yang dilakukan secara offline dan online serta strategi bauran pemasaran pada produk dan harga yang diterapkan pimpinan operasional sehingga konsumen tertarik untuk mengunjungi Vintage Vibes Store
AN ANALYSIS OF METAPHOR IN GHEA INDRAWARI SONGS’S LYRIC FROM THE ALBUM ‘’BERDAMAI’’ RELEASED ON 2024
No full textThis study investigates the use of metaphor in the lyrics of Ghea Indrawari’s 2024 album Berdamai. The research aims to identify the types of metaphors employed in the lyrics and determine which type is the most dominant. The analysis is based on Lakoff and Johnson’s Conceptual Metaphor Theory (1980) and Goatly’s (1997) classification of stylistic metaphors. Using a qualitative descriptive approach, ten songs from the album were analyzed to discover how metaphors convey emotional and psychological meanings. The results reveal five metaphor types active, subjective, asymmetric, dead, and mimetic with subjective metaphors being the most dominant. These metaphors express emotional healing, sadness, and self-reflection, transforming personal experiences into poetic expressions. The study concludes that Ghea Indrawari’s use of metaphor functions not only as an artistic device but also as a means of emotional communication and identity expression, offering valuable insights into modern Indonesian pop music.Penelitian ini menginvestigasi penggunaan metafora dalam lirik album Berdamai (2024) karya Ghea Indrawari. Tujuan penelitian adalah untuk mengidentifikasi jenis-jenis metafora yang digunakan dalam lirik dan menentukan jenis mana yang paling dominan. Analisis didasarkan pada Teori Metafora Konseptual Lakoff dan Johnson (1980) serta klasifikasi metafora stilistika oleh Goatly (1997). Dengan menggunakan pendekatan deskriptif kualitatif, sepuluh lagu dari album tersebut dianalisis untuk menemukan bagaimana metafora menyampaikan makna emosional dan psikologis. Hasil penelitian menunjukkan adanya lima jenis metafora yang aktif: aktif, subjektif, asimetris, mati (dead), dan mimetik, dengan metafora subjektif sebagai jenis yang paling dominan. Metafora-metafora ini mengekspresikan penyembuhan emosional, kesedihan, dan refleksi diri, yang mentransformasi pengalaman pribadi menjadi ungkapan puitis. Penelitian ini menyimpulkan bahwa penggunaan metafora oleh Ghea Indrawari berfungsi tidak hanya sebagai alat artistik, tetapi juga sebagai sarana komunikasi emosional dan ekspresi identitas, menawarkan wawasan yang berharga mengenai musik pop modern Indonesia
Tongue Detection For Identification Of Syndrome Diagnosis In Heart Disease Using Convolutional Neural Network
Get PDFConvolutional Neural Network (CNN) which is one of the Deep Learning methods for Image identification and CNN models can identify images well but in this case it requires higher accuracy because the case is very crucial to determine the risk of heart disease. The initial stage in this study was the collection of tongue image data, 4836 training data and 1209 testing data. The image data used were the front, right side, left side of the tongue and under the tongue. The dataset was obtained from taking pictures using a smartphone camera centimeters above the object. The distribution of data in each class is shown in the following figure. The model from the two CNN algorithm experiments has accuracy performance. Based on the training results the model from the algorithm gets an accuracy value and Testing by identifying 20% of the total dataset as test data. The identification results are formed in a Confusion Matrix to then be poured into a classification report and obtain: train loss 0.301446, train accuracy 0.862696, test loss 0.314132 and test accuracy 0.850290 so that from the results of the tongue data test it can be concluded that the accuracy value is quite good, above 80%
Analysis Of Exchange Rate Differences And Foreign Currency Transactions In The Financial Statements Of PT. Smartfren Telecom Tbk
Get PDFCompanies all over the world now transact in a variety of foreign currencies due to globalization and the growth of international markets. One of the leading technology companies on the Indonesia Stock Exchange, PT. Smartfren Telecom Tbk., also faces complicated foreign currency transactions. The company frequently conducts cross-border transactions, which requires careful monitoring and reporting on foreign currency transactions and exchange rate differences. The purpose of this study is to find out the difference in exchange rates and foreign currency transactions in the consolidated financial statements and to evaluate how effective the policies and practices used by PT. Smartfren Telecom Tbk. in managing foreign currency risk. The analysis method in this study uses a quantitative descriptive approach, where data is collected through a literature review of various articles, journals, literature, and other references that are relevant to data sources derived from the Annual Report and Notes on the Financial Statements (CALK) of PT. Smartfren Telecom Tbk in 2023. The results of this study show that foreign currency transactions and exchange rate differences have been treated in accordance with PSAK 221. In preparing its consolidated financial statements, PT. Smartfren Telecom Tbk. complies with PSAK 221 on the use of foreign currency. In addition, the company has recognized the exchange rate difference in the income statement precisely, so that its financial statements accurately reflect financial performance in the context of exchange rate changes.Companies all over the world now transact in a variety of foreign currencies due to globalization and the growth of international markets. One of the leading technology companies on the Indonesia Stock Exchange, PT. Smartfren Telecom Tbk., also faces complicated foreign currency transactions. The company frequently conducts cross-border transactions, which requires careful monitoring and reporting on foreign currency transactions and exchange rate differences. The purpose of this study is to find out the difference in exchange rates and foreign currency transactions in the consolidated financial statements and to evaluate how effective the policies and practices used by PT. Smartfren Telecom Tbk. in managing foreign currency risk. The analysis method in this study uses a quantitative descriptive approach, where data is collected through a literature review of various articles, journals, literature, and other references that are relevant to data sources derived from the Annual Report and Notes on the Financial Statements (CALK) of PT. Smartfren Telecom Tbk in 2023. The results of this study show that foreign currency transactions and exchange rate differences have been treated in accordance with PSAK 221. In preparing its consolidated financial statements, PT. Smartfren Telecom Tbk. complies with PSAK 221 on the use of foreign currency. In addition, the company has recognized the exchange rate difference in the income statement precisely, so that its financial statements accurately reflect financial performance in the context of exchange rate changes
Pengaruh Variasi Produk, Harga Dan Store Atmosphere Terhadap Loyalitas Pelanggan Warung Chato-Chato Tangerang
No full textThis study aims to examine the influence of product variation, price, and store atmosphere on customer loyalty of Tangerang chato-chato stalls. The research method used is quantitative. This research was conducted by distributing questionnaires to 119 respondents. The data obtained in this study was processed using SPSS version 22 software. From the results of the validity and reliability test, the value of the test results of the question indicator of each variable (r calculation) > 0.1809 (r table). From the results of the multiple linear analysis, the equation Y = 1.010 + 0.292(X1) + 0.415 (X2) + 0.264(X3) + e from the results of the determination coefficient was obtained from model 1 which was 39.9%, model 2 which was 53.9% and model 3 which was 56% regarding the influence of product variation, price and store atmosphere on customer loyalty. Based on the t-test of model 1, t calculates product variation, which is 3,007 > 1.98063 (t table) with a significant value of 0.003 < 0.05, t calculates model 2 at a price of 4,173 > 1.98063 with a significance value of 0.000 < 0.05 and t calculates model 3 store atmosphere, which is 2,616 > 1.98063 with a significance level of 0.010 < 0.05 based on the three models, it can be concluded that Ho is rejected and Ha is accepted for these variables. From the results of the F test, 48,838 > 2.68 f table with a significance value of 0.000 < 0.05, then Ho was rejected and Ha was accepted.Penelitian ini bertujuan untuk menguji pengaruh variasi produk, Harga, dan store atmosphere terhadap loyalitas pelanggan warung chato-chato Tangerang. Metode penelitian yang digunakan adalah kuantitatif. Penelitian ini dilakukan dengan menyebarkan kuesioner kepada 119 responden. Data yang didapatkan dalam penelitian ini diolah menggunakan software SPSS versi 22. Dari hasil uji validitas dan reabilitas, didapatkan nilai hasil pengujian indikator pertanyaan setiap variabel (r hitung) > 0.1809 (r tabel
Analysis of Operational Audit and Return Accounting Information System on Sales Turnover on CV. Irama Houseware
Get PDFThis study aims to analyze the influence of operational audit and return accounting information system on sales turnover in CV. Rhythm Houseware. Operational audits focus on evaluating operational efficiency and effectiveness, while return accounting information systems help in managing accurate return data . The research method used was a quantitative approach by collecting data through questionnaires to 35 respondents working at CV. Rhythm Houseware. Data analysis was carried out using multiple regression with the help of SPSS version 29. The results of the analysis show that the independent variables, operational audit and return accounting information system, have a strong correlation with the dependent variable, namely sales turnover, with a determination coefficient (R2) value of 0.826 or 82.6%. This indicates that 82.6% of the variation in sales turnover can be explained by this variable, while the remaining 17.4% is influenced by other factors outside the model. The results of the partial test (t-test) showed that the operational audit variable had a coefficient of 0.029 with a significance value of 0.816 which means it was not significant to sales turnover. On the other hand, the variable of the retun accounting information system showed a coefficient of 0.761 with a significance of <0.001 which showed a significant positive influence on sales turnover. Thus, the return accounting information system plays an important role in increasing sales turnover. The results of the simultaneous test (test f) showed that the two variables, operational audit and return accounting information system, together had a significant effect on sales turnover, with an F-calculated value of 75.745 and a significance of <0.001. Thus, operational audit does not have a significant influence on sales turnover, while the return accounting information system has a significant effect. A more effective implementation of the return accounting information system can improve return data management, improve operational audits, and ultimately increase sales turnover in CV. Rhythm Houseware. The recommendation for the Company is to continue to strengthen these two factors to maintain the stability of sales turnover