ACCRUALS (Accounting Research Journal of Sutaatmadja)
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THE EFFECT OF PERCEIVED OF EASE OF USE, PERCEIVED OF BENEFITS, TRUST, PERCEIVED OF RISK AND LEVEL OF UNDERSTANDING OF ELECTRONIC MONEY ON INTEREST IN USING E-MONEY
Get PDFThis study aims to determine the effect of perceived ease of use, perceived benefits, trust, perceived risk and level of understanding of electronic money on interest in using e-money. The data used in this study is primary data by distributing questionnaires in the form of google from. The population in this study were accounting students throughout West Java. The sample in this study amounted to 300 people. The method used in sampling is non-probability sampling method using purposive sampling technique. This study uses a quantitative approach. Data analysis was performed using SPSS version 22.
The results showed that in particular the perceived ease of use variable had a positive effect on interest in using e-money. The perceived benefit variable has a positive effect on asking to use e-money. Trust variable has a positive effect on interest in using e-money. The risk perception variable does not have a positive effect on interest in using e-money and the level of understanding has a positive effect on interest in using e-money. Simultaneously, the research results show that the variables of perceived ease of use, perceived benefits, trust, risk perception and level of understanding of electronic money affect the interest in using e-money among accounting students in West Java
The Influence of Corporate Social Responsibility (CSR) and Cost of Debt on Corporate Financial Performance during the Covid-19 Pandemic with Political Connections as a Moderating Variable
Get PDFThis study aims to examine the effect of corporate social responsibility and the cost of debt on the company's financial performance, as well as to examine whether political connections can moderate the effect of corporate social responsibility and the cost of debt on the financial performance of companies listed on the IDX for the 2019-2020 period. Based on 193 companies, and 386 processed panel data, the results showed that corporate social responsibility had a positive and significant effect on the company's financial performance, while the cost of debt had a negative and significant effect on the company's financial performance. However, political connections did not succeed in moderating the effect of social responsibility and the cost of debt on the company's financial performance. This could be due to the two sides of political connections, where there is convenience because these political connections can have an impact on increasing the company's debt structure, thus making the company burdened where the company's profit will decrease due to having to pay off its debt burden
IMPLEMENTATION OF MARKETING MIX AND CUSTOMER SATISFACTION AT BERYL'S CHOCOLATE KINGDOM MALAYSIA STORE (Case Study on Students Participating in KKL Management and Accounting Study Program of STIE Sutaatmadja Subang 2019)
No full textThis research aims to give an overview of the implementation of four elements of marketing mix (product, price, place, promotion) and consumers satisfaction in Beryl’s Chocolate Kingdom Store. Data were collected from 104 consumers by involving STIE Sutaatmadja students as a sample that representing consumer satisfaction.
The population used in this research are students of STIE Sutaatmadja as the consumers of Beryl’s Chocolate Kingdom. The technique of sample selection used random sampling with slovin method (? = 5%). Survey method that used are observation, interview and a structured questionnaire.
These results indicate Beryl’s Chocolate Kingdom Store has a quite good marketing mix. And, the questionnaire result showed 80,41% consumers are satisfied with Beryl’s Chocolate Kingdom
Descriptive Analysis on Product Design of PT. Yakult Malaysia (Case Study: STIE Student Sutaatmadja Subang)
No full textProduct design is a corporate identity which is a characteristic made by the company or differentiating from other products sold in the market so that it can add value to the product itself. Product design can change significantly depending on the company itself, namely by innovating continuously on product designs made with the aim that the products produced can survive and expand in the market. PT. Yakult is a manufacturing company engaged in the production of fermented milk whose products are known by the wider community, namely Yakult. Yakult has spread in several countries, one of which is PT. Yakult in Malaysia is located in Seremban, Negeri Sembilan and produces yakult for all of Malaysia, as well as for export to neighboring countries. The yakult factory in Malaysia produces two yakult products, namely yakult ace and yakult ace light.
This study was conducted to analyze descriptively about consumer tastes from the community towards the Yakult packaging design produced by the Yakult Company in Malaysia. The method used is descriptive method. The sample selection was carried out using a non-probability sampling technique (purposive sampling) with a total sample of 104 respondents who were calculated using the Slovin formula. The data used is interval data. Statistical methods for testing data and processing data using SPSS 22 for windows and Microsoft excel. In this study, there are aspects that become assessments, namely: 1). Operational aspects, 2). Aspects of reliability, durability, and dependability, 3). Aesthetic aspects, 4). Production aspect, 5). Economic aspects. The results showed that the respondents agreed or gave a positive response to the five aspects of the assessment of the product design of Yakult Ace and Ace Light
THE EFFECT OF SOCIAL MEDIA ATTACHMENT (FACEBOOK) ON SOCIAL MEDIA ADVOCACY AND SOCIAL MEDIA SUPPORTIVE (At Kuala Lumpur Heritage Restaurant)
Get PDFSocial media attachment is one of the theories used to examine a person's attachment to the social media they use. In this research, we examine the effect or impact of social media attachment (X) on social media advocacy (Y1) and social media supportive (Y2) (case study of kuala lumpur heritage restaurants). The results of this study indicate that there is an influence between social media attachment to social media advocacy by 58.8% and social media supportive by 59.9%. The impact positively affects the company, no matter how small the influence of social media advocacy and supportive social media will have a good impact on the company. thus customer loyalty can be seen as well as maintained to build better value in the eyes of customers
ANALYSIS OF TECHNOLOGY UTILIZATION AND INNOVATION OF CONSUMER SATISFACTION IN PANDEMIC COVID-19
Get PDFThe scope of this research is about the analysis of the use of information technology, and innovation of UMKM in consumer satisfaction during the Covid-19 pandemic. This study aims to determine the level of consumer satisfaction when shopping at UMKM during the Pandemic, both from the use of technology held or from innovations that have been made. given by the UMKM. The method used in this research is descriptive with a qualitative approach, by means of data obtained from direct interviews with UMKM owners. The results obtained show that the use of Homstore.byara UMKM technology based on the level of consumer satisfaction is considered very good even though during the Covid-19 pandemic, this can be seen from the consumer response which states directly to the owner of the UMKM itself. In terms of innovation for consumer satisfaction, the response given is very good, both in terms of place and product innovation. The results of the interview show that consumer satisfaction from Homstore.byara UMKM based on the use of technology and innovation is very good and prioritized
TAX AVOIDANCE IN REVIEW BY BUSINESS STRATEGY, COMPANY CHARACTERISTICS, AND GOOD CORPORATE GOVERNANCE: Tax Avoidance In Review By Business Strategy, Company Characteristics, And Good Corporate Governance
No full textThis study aims to analyze the effect of business strategy, company characteristics (liquidity, profitability, leverage, company size) and corporate governance on tax avoidance. The tax avoidance variable is represented by the cash effective tax rate (CETR). This study uses a sample of 52 companies which meet the criteria i.e. listed on the IDX in 2015-2019 and listed on the Corporate Governance Perception Index ranking. The data was analyzed using IBM SPSS Statistics version 23 software. The results show that business strategy, liquidity, company size, and corporate governance have an effect on tax avoidance. Meanwhile, profitability and leverage have no effect on tax avoidance
PENTINGNYA PEMAHAMAN PELAPORAN KEUANGAN TERHADAP PENGELOLAAN KEUANGAN UMKM DI WILAYAH KAB SUBANG
No full textPelitian ini bertujuan untuk mengetahui bahwa pentingnya memahami pelaporan keuangan akuntansi terhadap pengelolaan keuangan usaha mikro, kecil, dan menengah (UMKM) di wilayah kab. Subang. Teori yang digunakan adalah Theory of Planned Behavior dan teori kognitif. Persaingan didunia usaha saat ini semakin kompetitif yang harus mewajibkan para pelaku usahanya untuk lebih meningkatkan kemampuannya guna untuk mempertahankan keberlangsungan usahanya, dalam UMKM biasanya pengusaha merupakan pemilik sekaligus pengelola perusahaan, oleh karena itu pengusaha mempunyai tanggung jawab penuh terhadap usaha yang dijalankan sehingga semua keputusan yang bersangkutan dengan perusahaan sepenuhnya berada ditangan mereka. Permasalahan yang dihadapi para pelaku UMKM ialah pengelola usaha mikro, kecil dan menengah (UMKM) banyak yang tidak tahu akan pentingnya laporan keuangan akuntansi terhadap bisnis atau usaha yang dijalankannya. Harus dilakukan pelatihan untuk mempelajari penggelolaan laporan keuangan agar para pelaku usaha mikro, kecil, dan menengah (UMKM) bisa mempraktekannya ke dalam usaha yang dijalaninya agar bisa melakukan pencatatan pelaporan keuangan dengan baik dan benar sehingga usaha yang dijalankannya bisa berkembang dengan baik di sektor perkonomian daerah.
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