ACCRUALS (Accounting Research Journal of Sutaatmadja)
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THE INFLUENCE OF CONFORMITY AND INSTAGRAM SOCIAL MEDIA AS PROMOTIONAL MEDIA ON CONSUMPTIVE BEHAVIOR IN PURCHASING ZOYA HIJAB IN PURWAKARTA
Full text linkThe purpose of this study isto determine the effect of Conformity and Instagram Social Media as Promotional Media both partially and simultaneously on Consumptive Behavior in Purchasing Zoya's Hijab in Purwakarta. The method used in this study is a quantitative with descriptive verification method. The data analysis technique used is multiple linear regression with SPSS software version 25.
The sampling method used is simple random sampling. The pollutation of this study is Zoya's Instagram social media followers in Purwakarta as many as 2,307. The sample uses the slovin formula with a total of 95.84 and rounded up to 96 respondents. .
The results showed that partially conformity and Instagram social media have a positive and significant effect on consumptive behavior with a significance level of <0.05. Simultaneously conformity and Instagram social media have a positive and significant effect on consumptive behavior. It can be seen that by calculating the determination between conformity and Instagram social media, it influences consumptive behavior by 68.9% and the rest is influenced by other factors of 30.2% which are not explained in this study
THE EFFECT OF TAX AGGRESSIVENESS AND PROFITABILITY ON ACCOUNTING FRAUD: Case Study on Food & Beverage Sector Companies Listed on the Indonesia Stock Exchange 2017-2021
Full text linkFraud is a deliberate attempt to use the rights of others for personal gain. Accounting fraud is a misstatement that arises from fraud in financial reporting, namely a misstatement or intentional omission of amounts or disclosures in financial statements to deceive users of financial statements. This research was conducted to determine the effect of Tax Aggressiveness and Profitability on Accounting Fraud.
The research objects used in this study are companies in the manufacturing sector that are listed on the Indonesia Stock Exchange from 2017 to 2021. The number of samples used in this study are 120 firm-years. Tax Aggressiveness Variable is measured using CETR, Profitability is measured using ROA and Accounting Fraud is measured using the Beneish M Score Method. Logistic regression was used to test the hypothesis.
The results of this study indicate that tax aggressiveness has a positive effect on accounting fraud. While profitability has a negative effect on accounting fraud
THE EFFECT OF TOTAL QUALITY MANAGEMENT (TQM) ON MANAGERIAL PERFORMANCE AT PT. LOGAM PERKASA RETAILINDO
Full text linkIn this study, PT. Logam Perkasa Retailindo, commonly known by most Subang people, is the Roma Building Shop, which is the unit of analysis. PT. Logam Perkasa Retailindo was chosen because it is a retail store that has been established for 2 years but is well known among the people of Subang in particular, however, with the development of the retail industry in Subang City, PT. Logam Perkasa Retailindo began to get competitors from retail shops selling the same building products.
The research method used in this study is an explanatory survey, and the type of research used in this research is descriptive and verification using a quantitative approach. The population in this study are all employees of PT. Logam Perkasa Retailindo has as many as 55 employees. In this study, the sampling technique used was non-probability sampling. The type of sample used from non-probability sampling in this study is saturated sampling.
The final results of this study prove that Total Quality Management (TQM) influences Managerial Performance at PT. Perkasa Retailindo partially. With this, the researchers suggest that PT.Logam Perkasa Retailindo can implement Total Quality Management (TQM) optimally, as well as carry out continuous evaluation and improvement so that it can continue to improve the quality of its resources, both products and services, and increase customer satisfaction, so that it can continue to compete with similar companie
The Influence of CSR, Board Gender Diversity, and Cash Holding towards Company Value: Case Study of the Company Listed on the SRI-KEHATI Index on the Indonesia Stock Exchange 2018-2023
No full textIn the rise of sustainable and responsible investment, this study aims to analyze and provide empirical evidence about the importance of firm’s CSR activities, board gender diversity, and cash holding in shaping the firms’ value. Those variables aligned with the firm’s performance of social and environmental, corporate governance, and financial aspect, thus suitable to be further analyzed with the study object.
This research uses objects of firms listed in SRI-KEHATI Index listed on Indonesia Stock Exchange during 2018 – 2022. Purposive method is used to select the sample, then the secondary data is collected from Indonesia Stock Exchange and companies’ website before analyzed quantitatively by using E-views.
This research shows evidence that CSR, board gender diversity, and cash holding have significant effect on firm value simultaneously. However, partial testing shows that only the board gender diversity is significantly affected firm value while CSR and cash holding are not. Besides contributing to the literature, this result shows the necessity of firm to perform the best managerial decision in social and environmental, corporate governance, and financial policy as whole. Especially, the diversity of board which plays an important role in governing the firms. This implication also applies to the regulator and investor, in which every stakeholder can encourage awareness of those aspects to maximize the value of sustainable investment
Analysis of Factors Causing Poverty in Brebes Regency Based on an Islamic Economic
Full text linkThis research is motivated by the large amount of poverty that still occurs, poverty is a complex and multidimensional problem. To understand this, you must first know what are the factors that cause poverty. The formulation of the problem in this study is: How is the analysis of the factors causing poverty in Brebes Regency And what is the view of Islamic Economics on the analysis of the factors causing poverty in Brebes District While the purpose of this study is to determine the factors causing poverty in Brebes Regency and to find out the views of Islamic Economics on the analysis of factors causing poverty in Brebes Regency. In this study, the author used qualitative research methodology. Literature research or commonly referred to as library research is a method used in qualitative research methods that involve reading, examining, and analyzing various existing literature, both books, journals, magazines, and other data sources contained in libraries. The most dominant factors causing poverty in Brebes Regency are the narrow employment opportunities so that people are unable to seize economic opportunities. People do not have adequate human resources and government policies are less supportive of small economic development. While in the perspective of Islamic economics the causes of poverty can be classified as differences in obtaining sustenance sought by the community, differences in capacity or talent in humans and the depletion of social traits among Muslims. Therefore, local governments should make efforts to create new jobs and optimization of zakat funds must be implemented properl
LITERATUR STUDY OF BLOCKCHAIN TECHNOLOGY IN THE HALAL SUPPLY CHAIN
No full textBlockchain is a decentralized database system that stores transaction data or other digital transactions that have been completed and distributed to participants in value chains. A supply chain is a network of companies that work together to produce and deliver a product to the end consumer. This supply chain concept is the concept of inventory management.
The research method used in this work is literature research. This study mainly focuses on the bibliometric analysis of supply chain blockchain technology. In the proposed study, published articles are evaluated using a different statistical tool (VOSviewer, an R-based tool) to obtain quantitative results from image data.
The result of this study is Blockchain in providing quality products in the halal supply chain, and of course this product has a halal logo and is better communicated through a better system and supports the creation of a quality product so that quality and commitment are communicated. to consumers. This blockchain is one of the indicators of the current milestones of technological development focusing on information technology, which has contributed to the development of challenges in the supply chain, where data is currently important
Enhancing Financial Literacy to Promote Fintech Adoption and MSME Performance
No full textThis study aims to analyze the impact of financial literacy on the adoption of fintech in improving the performance of SMEs in Kendal Regency through the Technology Acceptance Model (TAM). The fundamental issue that is difficult to avoid for MSME actors in Indonesia regarding financial management is the limited understanding of access to financial services, especially from formal financial institutions. This is due to the still low level of financial literacy. MSME actors play a crucial role in national economic development, but their growth is constrained by this lack of financial knowledge. Several previous studies have shown that no research has yet examined the integration of the Technology Acceptance Model (TAM) through the adoption of fintech with the performance of SMEs, including in Indonesia. This research provides an in-depth understanding of the role of financial literacy in enhancing the adoption of fintech and the performance of SMEs. It combines traditional financial literacy with fintech services as a strategy to address financial management constraints faced by SMEs in Kendal Regency. Within the Technology Acceptance Model (TAM), the use of technology integrated with the adoption of the Internet of Things (IoT) can drive company performance, including that of SMEs, due to its usefulness and ease of use. Using a causality approach with the aim of developing predictions and strategies to improve financial literacy in promoting the adoption of fintech and the performance of SMEs in Kendal Regency through the Theory of Acceptance Model. The research data consists of primary data obtained directly from questionnaires distributed via Google Forms. The population of this study includes SMEs in Kendal Regency that are already using fintech, with the sampling technique employing purposive sampling methods. From the five hypotheses proposed, the statistical results indicate that four hypotheses were accepted because they meet the criteria. Meanwhile, one hypothesis was rejected because it did not meet the specified criteria. This research outcome assists local government in designing strategies to enhance financial literacy and fintech service utilization among MSMEs, thus improving sustainable business performanc
Bibliometric Analysis Integrating Halal Supply Chain and Circular Economy Principles
Full text linkIntegrating halal supply chain and circular economy principles can create a sustainable and ethical business environment. This can be achieved through innovation and the application of technology to improve the efficiency of halal production and supply chain operations. The circular economy principles can promote the reuse and recycling of waste materials, reducing environmental impact and enhancing the economic value of resources. Innovation can be crucial in developing sustainable solutions to integrate halal supply chain and circular economy principles effectively. If you have any specific questions related to this topic please feel free to ask and I can suggest which bot can provide more detailed information