ACCRUALS (Accounting Research Journal of Sutaatmadja)
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STUDENT INVESTMENT DECISIONS USING SHARIA MUTUAL FUND PRODUCTS VIA DIGITAL INVESTMENT PLATFORM
Get PDFLooking at the influence of sharia financial literacy, return expectations, perceived convenience, and perceived benefits on students' investment decisions using sharia mutual fund products through digital investment platforms. The method used is a quantitative approach, descriptive causality design with the Partial Least Square-Structural Equation Modeling (PLS-SEM) analysis tool with the help of the SmartPLS 4 application. The results of this research descriptively show that the level of return expectations, the level of perceived convenience, and the level of perceived benefits are in the high category and the level of sharia financial literacy is in the medium category. In addition, the hypothesis results show that the level of sharia financial literacy, return expectations, perceived convenience, and perceived benefits have a significant positive effect on students' investment decisions using sharia mutual fund products through digital investment platforms
THE FACTORS AFFECTING TAX AVOIDANCE
Get PDFThis study examine the effects of capital intensity, net profit margin, leverage, corporation risk and firm size on tax avoidance. This study uses a sample of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This study using a purposive sampling method with a sampling of 75 firms. This study use panel data regression analysis. The results are capital intensity, net profit margin, leverage, and corporation risk have no significant effect on tax avoidance. Meanwhile, firm size has a significant effect on tax avoidance.  
PENGARUH SOCIAL MEDIA MARKETING TIKTOK TERHADAP BRAND EXPERIENCE
No full textThe existence of social media is now no longer used as a means of entertainment, but also as a modern marketing tool that is able to reach buyers on a wider scale. TikTok is a digital entertainment platform that has expanded into digital marketing tools. The tight competition in the business world means that many companies need Big77 to be dynamic in implementing appropriate marketing strategies. This research aims to analyze the influence of social media marketing, namely TikTok, on brand experience. The sample is 70 respondents who have used Wardah Beauty products and are active on TikTok social media.
The research results prove that social media marketing activities via TikTok can influence brand experience. However, the brand experience of Wardah Beauty Cosmetics cannot be grown from the results of social media marketing carried out via the TikTok platform. Brand loyalty is formed from the experience of the Wardah Beauty cosmetic brand which is rated quite highly in the eyes of consumers.
The sample for this research consisted of 70 people. The sample technique used was purposive sampling. Purposive sampling is a technique for sampling data sources with certain considerations. Data analysis uses quantitative descriptive analysis, simple linear regression model, classical assumption test. Hypothesis testing uses partial tests and coefficient of determination tests (R2) and tests (t), while data processing uses SPSS 22 based on partial tests (t tests).
The results of this research show that partially, social media marketing has a positive effect on brand experience in the Wardah Beauty TikTok survey. However, based on the R2 Determination Coefficient Test), the work of social media marketing variables has a small influence on brand
experience. This is proven by the determination coefficient value of 44.1
THE EFFECT OF TAX AVOIDANCE, INTELLECTUAL CAPITAL, AND REAL EARNING MANAGEMENT ON FIRM VALUE
Get PDFThe study aimed to determine the effect of tax avoidance, intellectual capital, and real earning management on firm value in consumer goods industrial sector companies listed on the Indonesia Stock Exchange in 2019-2021. This type of research is quantitative research. This study uses secondary data sourced from the official website of the Indonesia Stock Exchange, namely www.idx.co.id/.
The population in this study are consumer goods industrial sector companies listed on the Indonesia Stock Exchange in 2019-2021, totalling 80 companies. The sampling method used is purposive sampling method. Based on predetermined criteria, a sample of 34 companies. The data analysis method used is descriptive statistical analysis, classical assumption test, multiple linear regression test, partial test, simultaneous test and coefficient of determination with SPSS 22 analysis tool.
The result of this study indicate that (1) tax avoidance has no effect on firm value, (2) intellectual capital has a negative effect on firm value, (3) real earning management has a positive effect on firm value, and (4) tax avoidance, intellectual capital and real earning management jointly affect the value of the company
THE INFLUENCE OF KNOWLEDGE SHARING BEHAVIOR, COMPENSATION, MOTIVATION, ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE
No full textEmployee performance is the result of work in quality and quantity achieved by an employee in carrying out their duties in accordance with the responsibilities given. Several factors are believed to have an impact on employee performance. However, in this study the factors that need to be examined for their influence on employee performance are knowledge sharing behavior, compensation, motivation and organizational culture.
The method used in this study is quantitative. The results of the study state that the variables of knowledge-sharing behavior, compensation, motivation and organizational culture affect employee performance because it is based on the Adjusted R Square (R2) value of 0.661 which indicates that the influence of the four independent variables on the dependent variable is 66 %, and the remaining 34% comes from several other factors not examined in this study. These results conclude that the fifth hypothesis in this study is accepted which states that there is an influence of knowledge sharing behavior, compensation, motivation and organizational culture on employee performance
ISLAMIC PERSPECTIVE IN WASTE MANAGEMENT
Get PDFThe waste problem has become a serious problem in various provinces throughout Indonesia, including West Java Province. The waste problem is not a problem that can be avoided, but must be overcome. A strategic, comprehensive and sustainable effort must be made to deal with the waste problem so that in the process new problems do not arise. According to the Regulation of the Minister of Environment of the Republic of Indonesia Number 13 of 2012 concerning Guidelines for Implementing Reduce, Reuse and Recycle through Waste Banks, waste banks are places for sorting and collecting recyclable waste that has economic value. That is the aim of building a waste bank as a strategy to build public awareness so that they can be 'friends' with waste to gain direct economic benefits from waste. With this pattern, residents apart from being disciplined in managing waste also get additional income from the rubbish they collect. Good waste management is a real form of maintaining cleanliness "Indeed, Allah loves those who repent and who like to cleanse themselves." (QS. Al-Baqarah: 222
PENINGKATAN AKUNTABILITAS UMKM PLAZA PAGADEN SUBANG MELALUI EDUKASI LAPORAN KEUANGAN
Get PDFTujuan utama program pengabdian kepada masyarakat ini adalah untuk meningkatkan akuntabilitas UMKM di Plaza Pagaden Subang melalui edukasi laporan keuangan. Fokus program ini terletak pada peningkatan literasi akuntansi, terutama dalam hal proses penyusunan laporan keuangan bagi UMKM. Pemilik UMKM berkepentingan untuk memahami penyusunan laporan keuangan sesuai dengan standar akuntansi yang berlaku. Dalam kegiatan ini dilakukan sharing knowledge tentang penyusunan laporan keuangan UMKM. UMKM. Plaza Pagaden Subang memperoleh peningkatan pemahaman penyusunan laporan keuangan UMKM dengan cara Menyusun laporan keuangan masing-masing secara sederhana
STUDI DESKRIPTIF STRATEGI MANAJEMEN MEREK MIXUE ICE CREAM DAN BUKIT DEWI MANGGUNG
Get PDFDi era milenial sekarang ini sudah banyak tempat yang menyajikan menu makanan modern seperti es krim dan banyak destinasi wisata menarik dan menyuguhkan keindahan alamnya di kota Subang pada khususnya. Namun seiring dengan kemajuan teknologi informasi dan komunikasi baik online maupun offline, beberapa penggerak desa wisata berinisiatif untuk memasarkan desa wisata di Kabupaten Subang khususnya di Subang Selatan. Salah satu destinasi wisata yang menarik adalah Bukit Dewi manggung. Dalam memasarkan Destinasi Pariwisata membutuhkan strategi pemasaran yang baik dan benar. Salah satunya harus menggunakan STP (Segmenting, Targeting, and Positioning) dan Analisis SWOT (Strengths, Weaknesses, Opportunities, dan Threats) agar pemasaran dapat berkembang dengan baik dan meningkatkan daya tarik pengunjung
THE INFLUENCE OF THE PROPORTION OF CAPITAL EXPENDITURES, TOTAL BUMD, INTERGOVERNMENTAL REVENUE AND LOCAL TAXES ON LOCAL GOVERNMENT FINANCIAL INDEPENDENCE AS STRENGTHENING FISCAL DECENTRALIZATION: (Study on Provincial Local Governments in Indonesia 2018-2020)
No full textThis study aims to determine whether the proportion of capital expenditure, the number of BUMD, intergovernmental revenue and local taxes affect the financial independence of local governments as a strengthening of fiscal decentralization. In this study, the number of research samples was 33 provinces. The independen variables are the proportion of capital expenditure, the total of BUMD, intergovernmental revenue and local taxes. Regional financial independence as the dependent variable. This type of research uses quantitative methods using secondary data obtained from DJPK. Methods of data analysis in research using descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression analysis and hypothesis testing with SPSS.
The results showed that partially the variable proportion of capital expenditure and intergovernmental revenue had a negatif effect on regional financial independence, the total of BUMD had no effect on regional financial independence, and regional taxes had a positive effect on regional financial independence. As for simultaneously the results of the study indicate that simultaneously the variable proportion of capital expenditure, the number of BUMD, intergovernmental revenue and regional taxes affect regional financial independence
THE EFFECT OF CAPITAL STRUCTURE, PROFITABILITY, FIRM SIZE AND FIRM RISK ON FIRM VALUE
Get PDFThe purpose of this study was to determine the effect of capital structure, profitability, firm size and firm risk on firm value in food and beverage sub-sector companies listed on the malaysia stock exchange. There are 4 independent variables in this study including, capital structure measured using Debt to Equity Ratio (DER), profitability using Return on Investment (ROI) measurement, company size using SIZE and company risk using RISK. While the dependent variable of this research is firm value with Price Book Value (PBV) measurement. This study uses data from the financial statements of 15 companies for 5 years from 2016-2020 using purposive sampling technique. The data analysis technique used in this study was multiple regression analysis with the help of the SPSS application. The results of this study indicate that the variables of capital structure and firm risk have a positive effect on firm value, while profitability and firm size have no effect on firm value