ACCRUALS (Accounting Research Journal of Sutaatmadja)
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THE INFLUENCE OF FINANCIAL LITERACY, OVERCONFIDENCE, RISK TOLERANCE, AND RISK PERCEPTION ON INVESTMENT DECISIONS IN THE CAPITAL MARKET
Full text linkAn investment decision is a step taken to place capital in certain assets that generate profits in the future. This study aims to test and analyze financial literacy, overconfidence, risk tolerance, and risk perception that affect investment decisions in the capital market tested by generation Z in Magelang City. The data in this study were obtained from distributing questionnaires.
The sampling technique in this study used purposive sampling consisting of 105 z generations in Magelang City. The analysis used is descriptive statistical test, the data quality test used is validity test and reliability test, model test and hypothesis test using multiple linear regression analysis
The results showed that: (1) financial literacy and risk perception had a positive and significant effect on investment decisions, (2) overconfidence and risk tolerance had no effect on investment decisions by 37.3%, the remaining 62.7% were then explained by other factors outside the variables that had not been studied and were beyond the scope of this survey mode
PENGARUH BAURAN PEMASARAN HIJAU TERHADAP KEPUTUSAN PEMBELIAN: (STUDI PADA MAHASISWA PENGGUNA TUPPERWARE STIE SUTAATMAJA SUBANG DAN MAHASISWA KOLEJ UNIVERSITY ISLAM SELANGOR)
No full textGreen marketing is product marketing that aims to meet the needs and desires of consumers without causing any harm to the surrounding environment, both the product itself, the production process and its packaging. In implementing green marketing, four elements of the marketing mix are adopted. The marketing mix as is known has 4P components such as Product, Price, Place and Promotion. According to the green marketing philosophy, every element in the marketing mix must have a green outlook in its marketing. This research examines the influence of the green marketing mix on purchasing decisions for Tupperware products.
In this study, researchers used a quantitative approach because they wanted to find the relationship between the Green Marketing Mix (X) and purchasing decisions (Y) for Tupperware products. The data collection technique used in this research was a questionnaire distributed online to Stie Sutaatmadja students & Selangor Islamic University College students. The sampling technique uses non-probability sampling with a sample size of 60 students. This research uses data analysis techniques in this quantitative research using descriptive statistics.
The results showed that (1) It can be seen that the green marketing mix of Tupperware products for STIE Sutaatmaja Students & Selangor Islamic University Students has been carried out quite well by Tupperware, (2) It can be seen that purchasing decisions for Tupperware products among STIE Sutaatmaja Students & Selangor Islamic University College Students are quite high for Tupperware products, (3) There is an influence between the green marketing mix on purchasing decisions among Tupperware consumers among STIE Sutaatmaja Students & Selangor Islamic University College Students
EFFECT OF PROFITABILITY, LEVERAGE, AND FIXED ASSET INTENSITY ON TAX AVOIDANCE
Full text linkThe Malaysian Tax Authority, LHDN has identified 31,598 entities that have not reported their income and are undertaking tax evasion efforts. LHDN said the entities suspected of evading taxes consisted of individuals, businesses, companies, and others. Tax avoidance activities, especially aggressive ones, certainly erode the tax base and reduce potential state revenues. This situation arises because of the high dependence on tax revenues. With this research, it is hoped that companies will be more aware of paying taxes honestly. will examine the effect of profitability, leverage, and fixed asset intensity on tax avoidance in Malaysia.
This study conducted a research method using quantitative methods. According to Sugiyono (2016: 8) the quantitative method is a research method based on the philosophy of positivism, used in researching certain populations or samples, collecting data using research instruments, data analysis is quantitative/statistical, the purpose of which is to prove the established hypothesis. Based on the results of research on the effect of Profitability (Return on Assets) on Tax Avoidance, it shows that there is no influence between Profitability on tax avoidance. The results of the Leverage Test on Tax Avoidance state that there is an influence between Leverage and tax avoidance. the results of the fixed asset intensity test stated that there was an influence between the Fixed Asset Intensity on tax evasion. Profitability has no effect on tax avoidance, meaning that changes in the value of profitability in the study period have no effect on tax evasion in companies. Leverage affects Tax Avoidance, meaning that changes in the value of Leverage (Debt to equity ratio) in the study period affect tax avoidance in companies. Fixed Asset Intensity has an effect on Tax Avoidance, meaning that changes in the value of fixed asset intensity in the study period have an effect on tax avoidance in companie
FEASIBILITY ANALYSIS OF RAM FARMING IN SUBANG REGENCY, WEST JAVA, INDONESIA
Full text linkThis study aimed to investigate the feasibility of ram farming and the factors that influence its ownership in Subang Regency, West Jawa, Indonesia. As primary data, sampling was carried out by purposive sampling on 60 breeders in Padamulya and Wanasari Village in Cipunagara District and Sumur Barang Village in Cibogo District where those locations were determined by Location Quotient (LQ). Business financial feasibility was deliberated based on Net Present Value (NPV), Total Revenue Cost Ratio (R/C), Benefit Cost Ratio (B/C), Internal Rate of Return (IRR), Payback Period (PP), and Break Event Point (BEP). Secondary data were obtained from Statistics Indonesia and the Livestock and Animal Health Services in Subang Region. The results showed that financially ram farming with a period of 5 years and a discount factor of 12%/year was feasible. Moreover, the number of ram ownership was significantly influenced by agricultural land (P<0.01), business experience, and the number of laborers (P<0.1). Thus, ram farming in Subang Regency has development potential
IMPLEMENTASI SOSIAL MEDIA PLANNING, CUSTOMER PERSONA, DAN INSTAGRAM MAINTENANCE: (STUDI KASUS PADA RSUD SUBANG)
No full textPenelitian ini menggunakan pendekatan kualitatif dengan studi kasus pada RSUD Subang untuk menggali implementasi Social Media Planning, pembuatan Customer Persona, dan Instagram Maintenance dalam meningkatkan interaksi dan kualitas layanan kesehatan. Data primer diperoleh melalui wawancara dengan karyawan RSUD Subang yang terlibat dalam strategi komunikasi digital. Data sekunder juga digunakan sebagai pendukung analisis. Melalui analisis deskriptif kualitatif, penelitian ini mengungkap kontribusi strategi media sosial terhadap efektivitas komunikasi informasi kesehatan. Hasil penelitian diharapkan memberikan wawasan praktis dan rekomendasi bagi lembaga kesehatan dalam memanfaatkan media sosial secara efektif
ANALYSIS RELATIONSHIP BETWEEN FINANCIAL MANAGEMENT EFFECTIVENESS AND CAPITAL STRUCTURE
No full textFinancial management is very important, especially for a company to create a good capital structure so that it can finance all operational activities and achieve the company's goals effectively and efficiently. An optimal capital structure will help companies manage risks and maximize company value so that it can help investors in deciding on the right investment container, which is expected to generate profits.
This research aims to analyze the relationship between the effectiveness of financial management and capital structure in food and beverage companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (BEI) for the 2022-2023 period.
This research uses descriptive verification methods with purposive sampling techniques to select 24 food and beverage companies that published complete financial reports during that period. The variables studied include the effectiveness of financial management as measured by Return on Assets (ROA) and capital structure as measured by the Debt to Equity Ratio (DER).
The research results show that there is a negative and significant relationship between the effectiveness of financial management and capital structure. In other words, the higher the effectiveness of financial management, the lower the use of debt in the company's capital structure. This research contributes to knowledge about how the effectiveness of financial management influences the capital structure of food and beverage companies in Indonesi
SCIENTOMETRIC ANALYSIS OF BIG DATA ANALYTIC AND HALAL SUPPLY CHAIN MANAGEMENT
Full text linkThis study aims to conduct a scientometric analysis of "Analitika Big Data in Halal Supply Chain Management" between 2018 and 2024 In this study, keyword analysis and citation analysis were carried out using Dimensions and VOS viewer software, as well as identifying the most commonly used keywords. In addition, this study also conducted a co-author analysis, co-citation analysis, and analysis of countries and organizations involved in the study.
The keyword analysis results show that the most discussed topics in this field are information management, the Internet of Things (IoT), sustainable development, and competition. The countries most active in Analitika Big Data in supply chain management are Malaysia, The United Kingdom, India, Italy, China, the United States, Turkey, Saudi Arabia, Egypt, Germany, New Zealand, Australia, and Bangladesh. This study recommends a thorough Scientometrics Analysis as a future research direction.
In addition, the importance of the application of evolutionary computing and interdisciplinary work in dealing with practical problems related to big data was also identified. This digest provides an overview of the study's objectives, methods, and main findings "Scientometric Analysis of Big Data Analytic in Supply Chain Management. The research provides insight into research trends, country and journal contributions, and recommendations for future research in Analitika Big Data in supply chain managemen
OPTIMALISASI LITERASI AKUNTANSI PADA UMKM PUSAT OLEH-OLEH DI JALAN OTTO ISKANDARDINATA SUBANG
Full text linkTujuan utama dari program pengabdian kepada masyarakat ini adalah untuk meningkatkan pemahaman pelaporan keuangan pada kalangan pelaku usaha mikro, kecil dan menengah (UMKM) yang berlokasi di Pusat Oleh-Oleh, Jalan Otto Iskandardinata Subang. Fokus utama program ini adalah peningkatan literasi akuntansi, khususnya dalam proses penyusunan laporan keuangan yang relevan dengan UMKM. Sangat penting bagi pemilik usaha kecil, menengah dan mikro untuk memiliki pemahaman menyeluruh tentang ketentuan standar akuntansi yang berlaku. Metodologi yang digunakan dalam program ini meliputi wawancara, observasi dan sharing knowladge mengenai standar akuntansi keuangan untuk UMKM. Pusat Oleh-Oleh di Jalan Otto Iskandardinata Subang menjadi mitra utama kegiatan pengabdian masyarakat ini.
Berdasarkan sesi sharing knowledge yang telah dilaksanakan, terlihat bahwa Pusat Oleh-oleh di Jalan Otto Iskandardinata Subang sudah memperoleh peningkatan pemahaman tentang Standar Akuntansi bagi UMKM
Analisis Klaim Reasuransi Jiwa pada Laporan Laba Rugi Pasca Pandemi Covid-19 tahun 2020: (Studi Kasus PT. Reasuransi Indonesia utama (persero))
Full text linkThis study aims to determine the effect of Life Reinsurance claims on the company's profit and loss statements after the Covid-19 pandemic in 2020 and to find out the company's strategy in dealing with problems that occur in the income statement of PT. Reinsurance Indonesia Utama (Persero) during the 2020 Covid-19 pandemic.
This study uses a quantitative descriptive approach, namely collecting the necessary data from the company PT. Reinsurance Indonesia Utama (Persero) in the accounting division area related to the company's 2020 profit (loss) report in the Covid-19 pandemic conditions.
The results of this study prove that there is an increase in the claim expense to the company, the increase in claims is a result of the poor performance of several products, the majority of which are contributed by the Credit Life Insurance (AJK) business in 2020 due to the impact of the pandemic and there are Covid-19 claims such as cover vaccines, self-isolation, and Covid-19 treatment. As a result of the increase in claims expense, it will directly affect the value of the company's Underwriting - Net (HUB) results, high claims payments will affect the company's solvency level as a result of which the company's profit achievement in 2020 has decreased when compared to the company's profit income in 2019