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    PENGARUH HARGA, FASILITAS, CITRA MEREK TERHADAP KEPUASAN PENGGUNA WARNET DAN GAME ONLINE

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    The increasingly rapid development of the internet world can be utilized as a very profitable business idea. Internet Cafes (Warnet) and Online Games XGATE Surabaya are one form of utilizing business ideas related to the increasingly rapid development of the internet world and triggering the development of online games in Indonesia. XGATE Surabaya Internet Cafes and Online Games have seen a fairly rapid growth in the number of consumers in the last 4 years. The research currently being carried out by researchers is research using quantitative research methods. The data collection technique used by researchers in this research is by distributing questionnaires online via Google Forms which are distributed via the researcher's social media. Researchers used a purposive sampling method. The respondents sampled in this research were consumers who had used the services of XGATE Surabaya internet cafes and online games with a total of 100 respondents. This research uses SPSS version 25 for data processing. After processing the data resulting from the respondents' answers, data analysis was carried out, the results of which provided information that all statement items for each variable used in the questionnaire were declared valid with rcount > rtable of 0.1654. Likewise with the results of the reliability test, in this study all variables were declared reliable with a Cronbac'h alpha value > 0.6. The results of the Normality test, P-P Plot show that the data used in this research is normally distributed. Based on the results of the Multicollinearity Test in this study, it shows that there are no symptoms of multicollinearity between independent variables in the regression model with tolerance values ≥ 0.10 and VIF ≤ 10. Based on the Heteroscedasticity Test Results, in this study there are no symptoms of heteroscedasticity in the regression model. The results of the multiple linear regression equation in this research are Y = 8.878 + 0.498 X1 + 0.456 is 45.0%. The results of data analysis using the t test show that (1) the facility variable has an influence on purchasing decisions with a tcount of 5.067 > 1.985 and a significance value of 0.000 < 0.05, (2) the price variable has a significant influence on purchasing decisions with a tcount of 4.891 > 1.985 and significance value 0.000 < 0.05, (3) The brand image variable has no significant effect on purchasing decisions with tcount - 3.935 < 1.985 and significance 0.000 < 0.05. Keywords: Online Games, Service Quality, Consumer Satisfactio

    ANALISIS SWOT STRATEGI PEMASARAN DESTINASI WISATA KABUPATEN LUMAJANG

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    Kabupaten Lumajang merupakan salah satu Kabupaten di provinsi Jawa Timur, Indonesia yang merupakan bagian dari wilayah Tapal Kuda Jawa Timur dan memiliki beberapa destinasi wisata yang cukup menarik untuk dikunjungi. Situasi terkini dari Kabupaten Lumajang dianggap masih belum mampu memikat wisatawan lokal maupun internasional untuk mengunjungi destinasi wisata yang ada di kabupaten Lumajang. Biro Pemasaran Pariwisata menjadi bagian penting dalam memberikan informasi kepada khalayak umum bahwa terdapat destinasi wisata yang masih belum banyak terjamah keberadaannya karena kurangnya informasi terkait lokasi wisata tersebut. Menjadi sebuah tantangan bagi pemerintah dan juga warga sekitar untuk bisa mempromosikan destinasi wisata yang dimiliki dengan memberikan informasi lengkap dan menarik untuk mengundang wisatawan lokal maupun mancanegara berkunjung dan menikmati keindahan alam yang dimiliki Kabupaten Lumajang. Penelitian ini merupakan penelitian dengan metode kualitatif. Melalui penelitian diperoleh informasi pentingnya setiap daerah di Indonesia, khususnya di Jawa Timur untuk memiliki Tourism Information Centre (TIC). TIC nantinya akan mampu menjadi sumber informasi dan sarana promosi. Pengambilan kesimpulan berdasarkan pada semua informasi penting yang diperoleh selama proses penelitian berlangsung. Hasil dari penelitian ini berupa rekomendasi kebijakan strategi promosi pemerintah daerah kabupaten Lumajang untuk menarik minat wisatawan lokal dan mancanegara berkunjung ke destinasi wisata yang dimiliki kabupaten Lumajan

    Implementasi Metode Fuzzy Time Series dalam Peramalan Penjualan Produk Unggulan Perusahaan

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    Penelitian ini membahas peramalan penjualan dua produk unggulan PT. Pakis Logam Perkasa Indonesia: sotil semi stainless dan parut listrik siku c. Salah satu produsen perabotan rumah tangga di Tulungagung menjual produknya baik secara grosir maupun eceran. Karena tingginya permintaan untuk produk sotil semi stainless dan parut listrik siku c, perusahaan mengalami penjualan masuk dan keluar yang tidak terkontrol. Oleh karena itu, peramalan penjualan sangat penting. Peramalan penjualan adalah upaya untuk menggunakan data sebelumnya untuk membuat keputusan tentang berapa banyak produk yang akan pasarkan. Fuzzy Time Seriesmodel Chen digunakan teknik peramalanbanyaknya permintaan sotil semi stainless dan parut listrik siku cuntuk bulan berikutnya, berdasarkan pola data sebelumnya. Dua metode yang digunakan untuk mencegah data adalah analisis kualitatif dan analisis kuantitatif. Tujuan pembuatan model peramalan ini adalahuntuk memperbaiki hasil peramalan, terutama dalam hal akurasi.Selanjutnya, Mean Absolute Precentage Error(MAPE) digunakan untuk mengetahuinilai eror dari hasil peramalan. Nilai eror untuk produk sotil semi stainless adalah 1,03% dan untuk parutan listrik siku c adalah 0,62%. Uji MAPE menunjukkan bahwa hasil peramalan kedua produkini sangat bai

    Perbandingan Klasifikasi Label Tunggal untuk Soal Ujian Fisika menggunakan Naive Bayes dan K-Fold Cross Validation

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    This research evaluates the use of the Naïve Bayes algorithm in classifying Physics questions with single labels. The main objective is to identify the best algorithm for classifying Physics questions to assist high school students with difficulty understanding them. The research method involves using a dataset containing Physics questions that need to be classified to facilitate learning for high school students. The Naïve Bayes algorithm is implemented using Google Colab to train the classification model using features extracted from the text of the Physics questions. Additionally, several other classification algorithms, such as Support Vector Machine (SVM), Logistic Regression, Decision Tree, and Random Forest, are tested, and their performance is compared. Experimental results show that Naïve Bayes provides competitive results in classifying singlelabel Physics questions. However, there are significant performance differences between Naïve Bayes and other algorithms, depending on the type and complexity of the classified Physics problems. In this study, SVM achieved higher accuracy, but Naïve Bayes excelled in training time. This research provides a deeper understanding of the strengths and weaknesses of Naïve Bayes in solving the task of classifying single-label Physics problems. These findings guide the development of more accurate classification models for application in the context of Physics learning

    PENGARUH PROFITABILITAS DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI

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    This research aims to test profitability, financial performance has a positive effect on company value, and examines corporate social responsibility's impact on the effect of profitability on company value and corporate social responsibility's impact on the effect of financial performance on company value. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange for the 2019 - 2021 period with a total of 40 companies. The sampling technique was purposive sampling and a sample of 40 companies was obtained with 120 samples of observed data. The data analysis method uses multiple linearregression analysis. Based on the results of data analysis and hypothesis testing, it can be concluded that the profitability and corporate social responsibility variables in moderating profitability have an effect on company value. Meanwhile, financial performance and corporate social responsibility, moderated by financial performance, have no effect on company value

    ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE JOB ORDER COSTING UNTUK MENENTUKAN HARGA JUAL AKUARIUM PADA UMKM PS FISH DI SURABAYA

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    UMKM PS Fish is a business engaged in the custom aquarium manufacturing and trading of fish, along with their feed. However, the main focus of this business is on accepting orders for custom aquariums according to customer preferences. This research aims to determine the calculation of the cost of production using Job order costing and to assess the accuracy of cost classification in the calculation of the cost of production. Additionally, the study aims to determine the selling price of aquariums at PS Fish Surabaya. This qualitative research involves accurately calculating the cost of production based on orders by collecting data through interviews, observations, and documentation obtained from UMKM PS Fish. Furthermore, a comparison is made between the company's cost calculation method and the Job order costing method, using average raw material costs, average direct labor rates, and actual Overhead cost allocation. The results of the calculation show differences, where the company's calculated cost of production is lower than the cost of production calculated using the Job order costing method. This difference in the cost of production undoubtedly affects the selling price and the expected profit of the company, as the determined selling price and profit are too low. Keywords: Cost of Production, Job order costing Method, Selling Price

    PENGARUH CELEBRITY ENDORSEMENT, VIRAL MARKETING, BRAND AWARENESS DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN ES TEH INDONESIA DI NGINDEN SEMOLOWARU SURABAYA

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    For the business sector, the role of marketing strategy is very important in facing globalization and has positive implications for business development capacity and overall marketing performance. Es Teh Indonesia is able to become a large and most popular beverage brand in the processed tea sector with a turnover of hundreds of millions in 2022. The purpose of this study was to determine whether celebrity endorsement, viral marketing, brand awareness, and product quality influence purchasing decisions for Es Teh Indonesia in Nginden Semolowaru Surabaya. This research is quantitative research with data collection techniques carried out using the method of distributing questionnaires directly. Researchers used purposive sampling method. The sample in this study amounted to 100 respondents with the criteria of having consumed Indonesian Ice Tea Nginden Semolowaru Surabaya products at least once with an age above 17 years. The research data was processed using SPSS version 25. The results of data analysis show that all statement items for each variable in the questionnaire are declared valid with r count> r table of 0.1966, all variables are declared reliable with a Cronbach Alpha (a) value> 0.60. The result of the normality test is 0.103, which means that the data is normally distributed. Then the results of this study indicate that there is no multicollinearity relationship with a tolerance value> 0.10 and VIF 0.05. The multiple linear regression equation in this study is Y = 7,130 + 0.511X1 - 0.018X2 + 0.077X3 + 0.119X4. The magnitude of the influence of Celebrity Endorsement, Viral Marketing, Brand Awareness, and Product Quality on purchasing decisions for Indonesian Ice Tea at Nginden Semolowaru Surabaya based on the Adjusted Rsquare value is 88.8%. The t test results in this study indicate that (1) Celebrity Endorsement has a significant effect on purchasing decisions with t count 18.478> t table 1.985 and a significance value of 0.000 0.05, (3) Brand Awareness has a significant effect on purchasing decisions with t count 2.019> t table 1.985 and significance 0. 046 t table 1.985 and significance 0.002 < 0.05

    Pengauh Green Accounting dan Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan dengan Good Corporate Governance Sebagai Variabel Moderasi

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    The increasingly competitive era of globalization encourages companies to increase their competitiveness through IPOs. Company value is part of investors' considerations when making an investment. Company value can be influenced by various things. This research aims to understand the influence of green accounting and expanding corporate social responsibility on company value with good corporate governance as a moderating variable. The population of this research is manufacturing companies registered on the IDX in 2020-2022 with a total of 227 companies. The sampling technique was purposive sampling and 35 companies were obtained with 104 samples. The analysis method is linear regression analysis and moderated regression analysis. Based on the results of data analysis and hypothesis testing, it can be concluded that the green accounting variable has an effect on company value and the green accounting variable moderated by good corporate governance has an effect on company value. Meanwhile, corporate social responsibility disclosure has no effect on company value and the corporate social responsibility disclosure variable moderated by good corporate governance has no effect on company value

    Pengaruh Brand Image, Kualitas Layanan, Harga, dan Kepercayaan Terhadap Keputusan Konsumen Menggunakan Transportasi Gojek Di Surabaya

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    Perkembangan teknologi yang terjadi di Indonesia membuat seseorang dapat berinovasi untuk menciptakan sesuatu hal baru seperti transportasi berbasis online yang dapat diakses dimanapun dan kapanpun, dimana salah satunya adalah Gojek. Tujuan penelitian ini untuk mengetahui pengaruh Brand Image, Kualitas Layanan, Harga, dan Kepercayaan Terhadap Keputusan Konsumen Menggunakan Transportasi Gojek Di Surabaya. Penelitian ini merupakan penelitian kuantitatif dengan teknik pengumpulan data menggunakan metode penyebaran kuisioner melalui google form. Populasi dalam penelitian ini adalah konsumen yang telah menggunakan Gojek di Surabaya, peneliti menggunakan metode purposive sampling. Jumlah sampel yang akan diteliti yakni sebesar 100 responden. Hasil analisis data menunjukkan bahwa semua item pernyataan masing-masing variabel kuisioner dinyatakan valid dengan r hitung > r tabel sebesar 0.1966, semua variabel dinyatakan reliabel dengan cronbach’s alpha > 0,50. Hasil P-Plot Uji Normalitas menunjukkan bahwa data yang digunakan dalam penelitian ini berdistribusi normal. Hasil Uji Multikolinearitas menunjukkan bahwa tidak terjadi gejala multikolinearitas antar variabel independent pada model regresi dengan nilai tolerance > 0,10 dan VIF < 10. Hasil Uji Heteroskedastisitas menunjukkan tidak terjadi gejala heteroskedastisitas pada model regresi dikarenakan tidak ada bentuk pola yang jelas dan sebaran titik-titik di atas dan di bawah angka 0 pada sumbu Y. Persamaan regresi linear berganda pada penelitian ini adalah Y = 4.429 + 0.108 X1 + 0.350 X2 + 0.113 X3 + 0.451 X4, nilai Adjusted Rsquare sebesar 38,7%, artinya kontribusi Brand image, Kualitas layanan, Harga, dan Kepercayaan terhadap Keputusan Menggunakan Gojek di Surabaya adalah rendah. Hasil Uji t menunjukkan bahwa Brand image dan Harga tidak berpengaruh terhadap Keputusan menggunakan Gojek di Surabaya, sedangkan Kualitas layanan dan Kepercayaan berpengaruh signifikan terhadap Keputusan menggunakan Gojek di Surabaya

    PENERAPAN LAPORAN KEUANGAN BERDASARKAN ISAK 35 PADA GEREJA MASEHI ADVENT HARI KETUJUH TIDAR 1 SURABAYA

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    Laporan keuangan merupakan salah satu bentuk pertanggungjawaban suatu organisasi terhadap dana yang diberikan oleh donatur. Begitu pula dengan organisasi non laba, mereka juga harus membuat laporan keuangan sebagai bentuk pertanggungjawaban kepada para donatur atau penyumbang dana. Oleh sebab itu, penelitian ini bertujuan untuk menganalisis laporan keuangan pada Gereja Masehi Advent Hari Ketujuh Tidar 1 Surabaya berdasarkan standar yang berlaku yaitu ISAK 35. Tempat penelitian yaitu Gereja Masehi Advent Hari Ketujuh Tidar 1 di Surabaya yang beralamat di Jalan Kutisari IX no. 54, Rungkut, Surabaya. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Pengumpulan data pada penelitian ini yaitu melalui dokumentasi dan wawancara dengan gembala gereja, bendahara, serta staf sekretariat gereja. Hasil dari penelitian ini menunjukan bahwa Gereja Masehi Advent Hari Ketujuh Tidar 1 Surabaya dalam penyajian laporan keuangannya belum menerapkan sesuai standar yang berlaku yaitu ISAK 35 seperti yang dianjurkan untuk diterapkan kepada organisasi nirlaba. Gereja Masehi Advent Hari Ketujuh Tidar 1 Surabaya hanya membuat laporan keuangan yaitu pemasukan kas dan penegluaran kas. Oleh sebab itu dengan adanya penelitian dalam laporan keuangan tersebut diharapkan sebaiknya Gereja Masehi Advent Hari Ketujuh Tidar 1 Surabaya dapat menyajikan laporan keuangan sesuai dengan standar yang berlaku di Indonesia yaitu ISAK 35, agar bisa memberikan informasi keuangan secara lengkap dan terperinci. Kata kunci : Laporan Keuangan, Gereja, ISAK 3

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