UPH Academic Journals (Universitas Pelita Harapan)
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The Effect of Tax Planning, Deferred Tax Burden, and Profitability on Earnings Management in Industrial Companies
Get PDFEarnings management is a company's practice of manipulating financial indicators or accounting data for specific purposes. The aim of this study is to determine the effect of tax planning, deferred tax burden, and profitability on earnings management. This study uses a purposive sampling method and Statistical Package for the Social Sciences Version 27 (SPSS) software for data processing. The sample used in this study were industrial companies listed on the Indonesia Stock Exchange for the period 2019–2022. The results of this study indicate that tax planning affects earnings management, while deferred tax charges and profitability do not
Journal Review: A Review of Leadership in The Workplace Setting
Get PDFLeadership is important in an organization, and the type of leadership used can also affect employee job satisfaction in an organization, which also affects employee performance. Therefore, applying the right leadership style according to organizational conditions is important to increase employee performance and job satisfaction. This paper aims to review leadership styles in different work settings. The method used in this study is Journal Review. This study found that in the first journal, the researcher found that Servant Leadership had a positive effect on job satisfaction among academic workers, and in the second journal it was found that there was a positive relationship for leaders who could control their emotions with the method of exchanging roles with employees to increase employee performance. In the first journal, 5 Dimensions of Servant Leadership has a positive relationship to job satisfaction in the academic workforce, and in the second journal, it was found that there is an influence on leaders who control their emotions with the performance of their employees
Factors That Influence Brand Loyalty on Scarlett Whitening Products
Get PDFThis research aims to analyze the factors that influence brand loyalty for Scarlett Whitening products. The population of this study was domiciled people in Jakarta, Bogor, Depok, Tangerang and Bekasi who had used Scarlett Whitening products using a purposive sampling technique and distributing questionnaires to a total of 265 respondents. Data was analyzed using PLS-SEM. The results showed that advertising spending, attitudes towards advertising, and value congruity have a positive effect on brand identification and brand image. Brand identification has a positive effect on brand image, brand engagement, brand love and brand loyalty. Brand image has a positive effect on brand love. Brand engagement and brand love have a positive effect on brand loyalty
Harnessing the Influence of Social Media Marketing Activities: Enhancing Brand Loyalty Through Brand Awareness and Brand Image Among Le Minerale Consumers in Medan
Get PDFDriven by rapid urbanization, growing health consciousness, and shifting consumer preferences, the Indonesian bottled drinking water (AMDK) industry has witnessed remarkable expansion. Amid this growth, Le Minerale has emerged as a formidable challenger, disrupting Aqua's long-standing dominance in the market. This study investigates how Social Media Marketing Activities (SMMA) impact Brand Loyalty, mediated by Brand Awareness and Brand Image. Key SMMA elements analyzed include Entertainment, Interactivity, Trendiness, Electronic Word-of-Mouth (e-WOM), and Informativeness. Data were collected from Le Minerale consumers in Medan and analyzed using SPSS. The findings reveal that Interactivity, Trendiness, and e-WOM significantly enhance Brand Awareness, while Interactivity, Trendiness, e-WOM, and Informativeness positively influence Brand Image. Both Brand Awareness and Brand Image, in turn, significantly drive Brand Loyalty. However, Entertainment does not have a direct impact on Brand Image, and Informativeness does not affect Brand Awareness. This research offers valuable insights for marketers aiming to increase customer loyalty in highly competitive markets through the effective use of social media platforms
Does Perceived Ease of Usefulness and Perceived Usefulness Effect Customer Attitude and Satisfaction in Social Commerce
Get PDFAs social media commerce has become extremely popular and an integral part of the world economy in recent years, identifying the factors influencing consumer attitudes towards social media sites has become a significant goal of many researchers in academia and industry. This study aims to identify factors that predict consumer attitudes and satisfaction towards using Instagram. This study uses 190 respondents who are in Jabodetabek using convenience sampling. The results showed that Perceived usefulness has a positive effect on attitude and satisfaction, Perceived ease of use has a positive effect on satisfaction, and customer attitude has a positive effect on satisfaction. This research successfully contributes that social commerce business actors need to pay attention to the perceived usefulness and perceived of use of the social commerce they manage and need to improve customer attitudes towards their social commerce
Webinar Education for High School Students: What Major to Choose for University
Get PDFLecturers of the Faculty of Economics and Business, Pelita Harapan University, carried out this service activity. This activity is worth doing because many high school students need help understanding what they will face in college. One of the main challenges prospective students face is choosing the right major according to their interests, talents, and career goals. These decisions will have a long-lasting impact on a person's personal and professional development. This service activity is expected to provide prospective students with knowledge and understanding about the majors needed in the current era. The goal is to provide an understanding of what the students need as prospective students to step into the world of lectures with suitable and appropriate majors
The Perceived Value of Malls as Urban Attractions: A Study of Tourist Perceptions and Experience in Tangerang Area
Get PDFUrban tourism growing rapidly around the world, with shopping centers (malls) progressively situated as urban tourism centers that coordinated retail, excitement, eating, and social encounters. This research analyzes the perceived value of shopping centers as urban attractions within the Tangerang region, centering on the transaction between tourist perceptions, tourist experience, and the affect on perceived value. Employing a quantitative investigate approach, information were collected from 150 respondents whose the shopping center guests through a organized overview. The study employed Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze the relationships among the variables. The results of the analysis indicate that Tourist Perception and Tourist Experience has a significant influence on Perceived Value. This study contributes to the urban tourism literature by highlighting the role of malls as multifunctional tourist attractions and providing practical recommendations for tourism planners and mall developers in Tangerang, so that malls are carefully planned and intended to be a tourist destination that produces sustainable benefits. By increasing the attractiveness of malls through improving visitor perceptions and experiences, malls as one of the urban tourist destinations will be known as attractive and most sought-after places by tourists who want to get a memorable tourist experience
The Effect of Social Media Marketing and E-WoM on Purchase Decisions for Cetaphil Skincare Products in Medan Mediated by Brand Trust
Get PDFOver the past few years, skincare has evolved into a crucial part of the daily routines of a large number of individuals all over the world. The skincare market in Indonesia is expanding at a quick rate, and there is a wide variety of goods accessible, ranging from locally produced brands that are affordable to international brands. This study aims to analyze the effect of social media marketing and Electronic Word of Mouth (E-WoM) on purchase decisions for Cetaphil skincare products in Medan, with brand trust as a mediating variable. The research utilizes a quantitative approach. Data were collected through questionnaires distributed to 140 respondents who have interacted with Cetaphil’s online content or made a purchase. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that both E-WoM have a significant positive effect on brand trust and purchase decision, while social media marketing shows no significant effect toward brand trust and purchase decision. Furthermore, brand trust plays a partial mediating role in the relationship between the independent variables of E-WoM toward purchase decisions
Employee Performance Based on Transactional Leadership Style, Employee Competence and Job Satisfaction
Get PDFThis study aims to examine the impact of transactional leadership style, employee competence, job satisfaction, and employee performance. The research follows a quantitative approach, utilizing a questionnaire with Likert scale responses from 1 to 5. Conducted at PT XYZ, the study employs purposive sampling, meaning respondents must meet specific criteria to have their responses accepted. The total sample consists of 100 participants. Data analysis was performed using the SmartPLS 4 software with the PLS-SEM (Partial Least Squares – Structural Equation Modeling) method. The findings reveal that transactional leadership style positively and significantly influences job satisfaction, employee competence has a positive and significant effect on job satisfaction, transactional leadership style positively and significantly affects employee performance, and employee competence also positively and significantly impacts employee performance. However, job satisfaction has a negative and significant effect on employee performance. It is hoped that readers will apply the positive insights from this research to enhance the company’s sustainability
The Signaling Effect of Elite Connections: How Political-Military Networks Influence Financial Reporting Quality via Audit Mechanisms in Indonesia
Get PDFThis study examines how political and military connections among corporate elites influence financial reporting quality in Indonesian manufacturing companies during 2022–2024. The research also investigates the mediating role of the audit process in the relationship between board connections and financial reporting quality. Using secondary data from publicly listed firms, we analyze political and military affiliations of board members, audit delays, and Beneish M-Scores as proxies for financial reporting quality. The study adopts a signaling theory framework to explain how elite networks and audit mechanisms may interact within corporate governance. By focusing on Indonesian manufacturing companies, this research provides context-specific evidence relevant to emerging markets and contributes to the understanding of elite governance structures and their potential influence on reporting practices