E-QIEN - Jurnal Ekonomi dan Bisnis
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FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT
Get PDFThis study is intended to identify and analyze the influence of auditor ethics, skepticism, professionalism and competence on audit quality at the inspectorate of Grobogan Regency, Central Java. The sample to be analyzed is the inspectorate unit of Grobogan Regency, Central Java who understands auditing procedures. The sampling method that will be used is the census method with a total sample of 54 respondents. Data analysis techniques used include instrument testing, classical assumption test, hypothesis testing and coefficient of determination. The results of the research analysis show that auditor ethics, skepticism, professionalism and competence have a positive and significant effect on the results of audit quality at the Grobogan inspectorate agency.This study is intended to identify and analyze the influence of auditor ethics, skepticism, professionalism and competence on audit quality at the inspectorate of Grobogan Regency, Central Java. The sample to be analyzed is the inspectorate unit of Grobogan Regency, Central Java who understands auditing procedures. The sampling method that will be used is the census method with a total sample of 54 respondents. Data analysis techniques used include instrument testing, classical assumption test, hypothesis testing and coefficient of determination. The results of the research analysis show that auditor ethics, skepticism, professionalism and competence have a positive and significant effect on the results of audit quality at the Grobogan inspectorate agency
IMPLEMENTASI PROGRAM PENANGGULANGAN KEMISKINAN DI PERKOTAAN (P2KP) BERBASIS LINTAS AGAMA
Get PDFThis study aims to identify and analyze forms of implementation of interfaith-based urban poverty reduction programs (P2KP), to identify and analyze the level of responsiveness in implementing poverty reduction program policies, to identify and analyze the level of community acceptance of poverty reduction program policies, and to determine and analyze the factors that influence the implementation of poverty reduction program policies in urban areas. The research method used is descriptive qualitative research. Descriptive method through a qualitative approach that aims to understand poverty alleviation in urban areas with research objects such as behavior, perception, motivation and carrying out other actions. The results of this study indicate that the forms of implementation of poverty reduction program policies in urban areas have been carried out according to the P2KP policy stages, government responsiveness in implementing poverty reduction program policies, the community accepts and supports poverty reduction programs, and communication factors, resources, attitude of implementers, and bureaucratic structure are factors that influence the successful implementation of P2KP policies. In cross-religious, especially Islam, in overcoming poverty we as Muslims have an obligation to raise the dignity of the poor. This is mentioned in the Qur\u27an surah al-Maa\u27uun verses 1-3 which means "Do you know those who deny religion? So that is the person who rebukes the orphan and does not encourage feeding the poor" and in the Sunnah of the Prophet that "Poverty is closer to disbelief, the upper hand is better than the lower hand".This study aims to identify and analyze forms of implementation of interfaith-based urban poverty reduction programs (P2KP), to identify and analyze the level of responsiveness in implementing poverty reduction program policies, to identify and analyze the level of community acceptance of poverty reduction program policies, and to determine and analyze the factors that influence the implementation of poverty reduction program policies in urban areas. The research method used is descriptive qualitative research. Descriptive method through a qualitative approach that aims to understand poverty alleviation in urban areas with research objects such as behavior, perception, motivation and carrying out other actions. The results of this study indicate that the forms of implementation of poverty reduction program policies in urban areas have been carried out according to the P2KP policy stages, government responsiveness in implementing poverty reduction program policies, the community accepts and supports poverty reduction programs, and communication factors, resources, attitude of implementers, and bureaucratic structure are factors that influence the successful implementation of P2KP policies. In cross-religious, especially Islam, in overcoming poverty we as Muslims have an obligation to raise the dignity of the poor. This is mentioned in the Qur\u27an surah al-Maa\u27uun verses 1-3 which means "Do you know those who deny religion? So that is the person who rebukes the orphan and does not encourage feeding the poor" and in the Sunnah of the Prophet that "Poverty is closer to disbelief, the upper hand is better than the lower hand"
PERSEPSI PELANGGAN CHOCOMORY PADA PRODUK TIRAMISUSU DI BANDUNG
Get PDFThis study analyzes the purchasing decision model on the Chocomory product brand. The variables studied consisted of price perception, quality perception, service perception, brand image, brand preference, advertising perception and purchase decision. A total of 100 people who are consumers of Chocomory were involved in the study as respondents. SEM analysis was conducted to analyze the research model. The results show that price perception, quality perception and service perception have a positive effect on brand image. However, directly perceived price and perceived quality have no influence on purchasing decisions. Brand image is the most influential factor in purchasing decisions. In addition, brand preference and advertising perception were found to have a positive effect on purchasing decisions.This study analyzes the purchasing decision model on the Chocomory product brand. The variables studied consisted of price perception, quality perception, service perception, brand image, brand preference, advertising perception and purchase decision. A total of 100 people who are consumers of Chocomory were involved in the study as respondents. SEM analysis was conducted to analyze the research model. The results show that price perception, quality perception and service perception have a positive effect on brand image. However, directly perceived price and perceived quality have no influence on purchasing decisions. Brand image is the most influential factor in purchasing decisions. In addition, brand preference and advertising perception were found to have a positive effect on purchasing decisions
PENGARUH KESADARAN PAJAK, KUALITAS PELAYANAN FISKUS, TINGKAT PEMAHAMAN PAJAK, TINFKAT PENDAPATAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR (Studi Empiris Pada SAMSAT Kota Surakarta)
Get PDFThis study aims to analyze the effect of tax awareness, tax service quality, level of tax understanding, income and tax levels on taxpayer compliance in paying motor vehicle taxes at SAMSAT Surakarta City. This research uses data analysis method using multiple linear regression analysis, descriptive analysis, classical assumption test, and hypothesis testing using SPSS version 25 program. Primary data obtained from questionnaires using incidental sampling technique from 100 respondents who are taxpayers who are paying motor vehicle tax in Indonesia. SAMSAT Surakarta City. The results of this study indicate that taxes and income levels affect taxpayer compliance. The quality of tax service, the level of understanding of taxes and taxes have no effect on taxpayer compliance.This study aims to analyze the effect of tax awareness, tax service quality, level of tax understanding, income and tax levels on taxpayer compliance in paying motor vehicle taxes at SAMSAT Surakarta City. This research uses data analysis method using multiple linear regression analysis, descriptive analysis, classical assumption test, and hypothesis testing using SPSS version 25 program. Primary data obtained from questionnaires using incidental sampling technique from 100 respondents who are taxpayers who are paying motor vehicle tax in Indonesia. SAMSAT Surakarta City. The results of this study indicate that taxes and income levels affect taxpayer compliance. The quality of tax service, the level of understanding of taxes and taxes have no effect on taxpayer compliance
PENGARUH MARKETING MIX TERHADAP KEPUTUSAN PEMBELIAN ULANG BUSANA ADAT BALI SECARA ONLINE
Get PDFThe development of technology and communication today has led to increased opportunities in the business world, this is also what underlies business pioneers to continue to develop a marketing strategy that can create and influence positive attitudes and can be profitable while increasing customer satisfaction. The purpose of this study was to determine the effect of product dimensions, price, distribution channels and promotions on the decision to repurchase Balinese traditional clothing online at the Laksmi Kebaya Boutique, Bandar Lampung. This study uses a descriptive type of research with a quantitative approach. with the object of research is the consumer at the Laksmi Kebaya Boutique Bandar Lampung, which is located in Pramuka Housing, Garden Residence block C 18 Rajabasa Bandar Lampung. The data collection method used is through literature review, and questionnaires. with a population of consumers of Laksmi Kebaya Boutique Bandar Lampung, and the number of samples is 100 people. The results of this study indicate that there is an influence between several dimensions of the marketing mix on the decision to repurchase traditional Balinese clothing online at the Laksmi Kebaya Boutique Bandar Lampung, the coefficient value is Product (0.195), Price (0.317), Distribution Channel (0.223, and Promotion (0.324).The development of technology and communication today has led to increased opportunities in the business world, this is also what underlies business pioneers to continue to develop a marketing strategy that can create and influence positive attitudes and can be profitable while increasing customer satisfaction. The purpose of this study was to determine the effect of product dimensions, price, distribution channels and promotions on the decision to repurchase Balinese traditional clothing online at the Laksmi Kebaya Boutique, Bandar Lampung. This study uses a descriptive type of research with a quantitative approach. with the object of research is the consumer at the Laksmi Kebaya Boutique Bandar Lampung, which is located in Pramuka Housing, Garden Residence block C 18 Rajabasa Bandar Lampung. The data collection method used is through literature review, and questionnaires. with a population of consumers of Laksmi Kebaya Boutique Bandar Lampung, and the number of samples is 100 people. The results of this study indicate that there is an influence between several dimensions of the marketing mix on the decision to repurchase traditional Balinese clothing online at the Laksmi Kebaya Boutique Bandar Lampung, the coefficient value is Product (0.195), Price (0.317), Distribution Channel (0.223, and Promotion (0.324)
APAKAH PENDEKATAN FRAUD TRIANGLE EFEKTIF UNTUK MENDETEKSI KECURANGAN LAPORAN KEUANGAN
Get PDFThis study aims to analyze fraudulent actions in financial statements by using the Fraud Triangle theory approach. By using quantitative methods using secondary data. The population in this study are mining companies listed on the Indonesia Stock Exchange for the period 2017-2021. The sampling technique was done by purposive sampling to produce 145 samples. In this study, the technical analysis model uses path analysis and SPSS version 26. The independent variables in this study are financial stability as measured by the asset change proxy (Achange), financial targets as measured by the return on assets (ROA) proxy, the nature of the industry as measured by proxy inventory and financial statement fraud as measured by the Beneish M-Score model with a dummy variable. The results of this study indicate that financial stability has a significant effect on financial statement fraud. However, financial targets, nature of industry and rationalization were not found to have an effect on fraudulent financial statements.This study aims to analyze fraudulent actions in financial statements by using the Fraud Triangle theory approach. By using quantitative methods using secondary data. The population in this study are mining companies listed on the Indonesia Stock Exchange for the period 2017-2021. The sampling technique was done by purposive sampling to produce 145 samples. In this study, the technical analysis model uses path analysis and SPSS version 26. The independent variables in this study are financial stability as measured by the asset change proxy (Achange), financial targets as measured by the return on assets (ROA) proxy, the nature of the industry as measured by proxy inventory and financial statement fraud as measured by the Beneish M-Score model with a dummy variable. The results of this study indicate that financial stability has a significant effect on financial statement fraud. However, financial targets, nature of industry and rationalization were not found to have an effect on fraudulent financial statements
EnglishMEASURING CONSUMER REACTIONS TO AUGMENTED REALITY IN THE FITTING PROCESS IN BUYING ACCESSORIES USING IN-DEPTH INTERVIEW CASE STUDY OF INTERAXE.ID
No full textSince all businesses have to improve their marketing digitally, as well as increase customer interactions, it takes a platform that is widely accessed by all people during this digitalization era, namely social media. In this digitalization era, most people browse online shop catalogs especially in the fashion industry through Instagram and e-commerce social media. Therefore, Instagram can be said as the main marketing platform that has to present product visualization. Not only provide portfolios and catalogs that can be accessed publicly, but the company can also design various marketing content to increase the audience’s knowledge about the products as well as the digitalization itself. INTERAXE.ID came up with a relatively new innovation with Instagram platform as their entry market, where the company had to increase the audiences’ awareness and familiarity which will lead to costumer’s acceptance and gaining early adopters.
Keywords: INTERAXE.ID; Marketing Strategy; Social Media; Instagram; Costumer’s Acceptance; Early AdoptersDikarenakan hampir semua bisnis didorong untuk meningkatkan pemasarannya secara digital, serta meningkatkan interaksi pelanggan, maka dibutuhkan platform yang banyak diakses oleh semua orang di masa digitalisasi ini, yaitu media sosial. Di era digitalisasi ini, kebanyakan orang menelusuri katalog toko online terutama di industri fashion melalui Instagram atau e-commerce. Oleh karena itu, Instagram dapat dikatakan sebagai platform pemasaran utama yang harus dikembangkan sistem visualisasi produknya. Tidak hanya menyediakan portofolio dan katalog yang dapat diakses publik, perusahaan juga harus dapat merancang berbagai konten pemasaran untuk meningkatkan pengetahuan audiens tentang produk serta sistem digitalisasi yang mereka adopsi itu sendiri. INTERAXE.ID hadir dengan inovasi yang relatif baru dengan platform Instagram sebagai entry market mereka, dimana perusahaan harus meningkatkan kesadaran dan familiaritas audiiens yang akan mengarah pada customer’s acceptance dan mendapatkan early adopter.
Kata Kunci: INTERAXE.ID; Strategi Marketing; Media Sosial; Instagram; Costumer’s Acceptance; Early Adopter
PENGARUH KEPEMIMPINAN DAN DISIPL PENGARUH KEPEMIMPINAN DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI PADA PT. PLN (PERSERO) UNIT PELAKSANAAN PELAYANAN PELANGGAN TERNATE: Kepemimpinan, Disiplin Kerja dan Kinerja
No full textThe objectives of this study were: To determine the effect of leadership and work discipline on employee performance at PT. PLN (Persero) Ternate Customer Service Implementation Unit. The number of samples in this study were 55 employees of PT. PLN (Persero) UP3 Ternate. The test tool used is multiple linear regression analysis (multiple regression) using the statistical package for social scientists (SPSS) 23 as a statistical test tool. The results showed that: simultaneous testing of the influence of leadership and work discipline variables together had a significant effect on employee performance variables at PT. PLN (Persero) Ternate Customer Service Implementation Unit.Tujuan penelitian ini adalah: Untuk mengetahui pengaruh kepemimpinan dan disiplin kerja terhadap kinerja karyawan pada PT. PLN (Persero) Unit Pelaksana Pelayanan Pelanggan Ternate. Jumlah sampel dalam penelitian ini adalah 55 karyawan PT. PLN (Persero) UP3 Ternate. Alat uji yang digunakan adalah analisis regresi linier berganda (multiple regression) dengan menggunakan paket statistik untuk ilmuwan sosial (SPSS) 23 sebagai alat uji statistik. Hasil penelitian menunjukkan bahwa: pengujian secara simultan pengaruh variabel kepemimpinan dan disiplin kerja secara bersama-sama berpengaruh signifikan terhadap variabel kinerja karyawan pada PT. PLN (Persero) Unit Pelaksana Pelayanan Pelanggan Ternate
ANALISIS KINERJA KEUANGAN MENGGUNAKAN WORKING CAPITAL TURN OVER, INVENTORY TURN OVER DAN METODE ECONOMIC VALUE ADDED PADA PT. SEKAR BUMI TBK DAN PT. SIANTAR TOP, TBK: ANALISIS KINERJA KEUANGAN MENGGUNAKAN WORKING CAPITAL TURN OVER, INVENTORY TURN OVER DAN METODE ECONOMIC VALUE ADDED PADA PT. SEKAR BUMI TBK DAN PT. SIANTAR TOP, TBK
No full textThis study aims to determine the financial performance of PT. Sekar Makmur, Tbk and PT. Siantar Top, Tbk based on the Working Capital Turn Over Ratio method, Inventory Turn Over and Economic Value Added (EVA) method for the period 2011-2020. The type of data analysis used in this study is a quantitative descriptive technique. The research population which is also the sample of this study is the financial statements consisting of balance sheets and income statements for the period 2011-2020. Data was collected using documentation techniques, then analyzed by the ratio of Working Capital Turn Over, Inventory Turn Over and analysis using the Economic Value Added (EVA) method consisting of NOPAT, Invested Capital, WACC, Capital Charges analysis. The results of this study that the ratio of the financial performance of PT. Sekar Makmur, Tbk and PT. Siantar Top, Tbk using the Working Capital Turn Over ratio is said to be good and effective because it reaches the average industry standard. Financial performance of PT. Sekar Bumi Tbk and PT. Sekar Bumi Tbk using Inventory Turn Over is said to be less good because it does not reach the industry standard average. While the financial performance of PT. Sekar Bumi Tbk and PT. Siantar Top, Tbk using the Economic Value Added (EVA) method has a negative value (EVA > 0) which means the company\u27s financial performance can be said to be not good in that period, this shows that the company has not succeeded in creating added value for the company and shareholders. The situation of EVA which produces a negative value (EVA < 0) is caused by changes in the value of NOPAT and the value of capital charges where the value of NOPAT is smaller than the value of capital charges. The small value of NOPAT is caused by a decrease in company profits and an increase in the company\u27s interest expense.Penelitian ini bertujuan untuk mengetahui kinerja keungan pada PT. Sekar Makmur, Tbk dan PT. Siantar Top, Tbk berdasarkan metode Rasio Working Capital Turn Over, Inventory Turn Over dan Metode Economic Value Added (EVA) untuk periode tahun 2011-2020. Jenis analisis data yang digunakan dalam penelitian ini adalah teknik deskriptif kuantitatif. Populasi penelitian yang juga merupakan sampel penelitian ini adalah laporan keuangan terdiri dari laporan neraca dan laporan laba rugi selama periode 2011-2020. Pengumpulan data dilakukan dengan teknik dokumentasi, selanjutnya dianalisis dengan rasio Working Capital Turn Over, Inventory Turn Over dan analisis dengan metode Economic Value Added (EVA) yang terdiri dari analisis NOPAT, Invested Capital, WACC, Capital Charges. Hasil dari penelitian ini bahwa rasio Kinerja keuangan PT. Sekar Makmur, Tbk dan PT. Siantar Top, Tbk menggunakan rasio Working Capital Turn Over dikatakan baik dan efektif karena mencapai rata-rata standar industri. Kinerja keuangan PT. Sekar Bumi Tbk dan PT. Sekar Bumi Tbk menggunakan Inventory Turn Over dikatakan kurang baik karena tidak mencapai rata-rata standar industri. Sedangkan kinerja keuangan PT. Sekar Bumi Tbk dan PT. Siantar Top, Tbk menggunakan metode Economic Value Added (EVA) memiliki nilai negatif (EVA > 0) yang berarti kinerja keuangan perusahaan dapat dikatakan kurang baik pada periode tersebut, Hal ini menunjukan bahwa perusahaan belum berhasil menciptakan nilai tambah bagi perusahaan dan pemegang saham. Keadaan EVA yang menghasilkan nilai negative (EVA< 0) disebabkan oleh perubahan nilai NOPAT dan nilai capital charges dimana lebih kecilnya nilai NOPAT dibandingkan nilai Capital Charges. Kecilnya nilai NOPAT disebabkan oleh penurunan laba perusahaan dan meningkatnya beban bunga perusahaa
ANALYSIS FORECASTING OF OPERATIONAL EXPENSE OF PT. BANK RAKYAT INDONESIA (PERSERO) TBK
Get PDFThis study uses PT Bank Rakyat Indonesia (Persero) Tbk as the object of research. This study wasconducted with the aim of analyzing how to forecast operating expenses at Bank BRI. The data used inthis study is secondary data, namely the operating expenses of PT Bank BRI obtained from theFinancial Statements of PT Bank BRI where the data is obtained from the official website of PT BankBRI from 2016 in the 1st quarter to 2020 in the 4th quarter. The method used in this study is the TimesSeries method by calculating the calculation of the error rate (the difference between the results of theincident and the results of the study). The type of times series method in this journal is the LeastSquare Method which is based on the calculations of previous years that have been running, while theMean Absolute Defiation (MAD) and Mean Absolute Percentage Error (MAPE) are used to calculatethe forecast error. The results of the study can be concluded that by using the least squares method topredict the operating expenses of PT Bank Rakyat Indonesia (Persero) Tbk in the 4th quarter of 2021and 2022 are Rp 96,140,848 and Rp 106,155,635, with forecasting errors obtained from calculations,namely MAD Rp 23,190,171 and MAPE 52 ,38%