Pub Date : 2021-11-30DOI: 10.35143/jakb.v14i2.5138
Dwi Istiqomah, Meliza Putriyanti Zifi
Penelitian ini bertujuan untuk mengetahui pengaruh kemanfaatan NPWP, pemahaman wajib pajak, kualitas pelayanan dan sanksi perpajakan terhadap kepatuhan wajib pajak. Populasi dari penelitian ini adalah seluruh wajib pajak orang pribadi yang terdaftar di KPP Pratama Bangkinang. Sampel yang digunakan dalam penelitian ini adalah 400 sampel. Pengambilan sampel dilakukan dengan metode Accidental Sampling. Metode pengumpulan data yang digunakan adalah penyebaran kuesioner. Data yang diperoleh dalam penelitian ini dianalisis menggunakan metode Analisis Regresi Linear Berganda dan diolah menggunakan program SPSS. Hasil dari penelitian ini menunjukkan bahwa kemanfaatan NPWP, pemahaman wajib pajak, kualitas pelayanan dan sanksi perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi yang terdaftar di KPP Pratama Bangkinang. Kata kunci: Kemanfaatan NPWP, Pemahaman Wajib Pajak, Kualitas Pelayanan, Sanksi Perpajakan dan Kepatuhan Wajib Pajak
{"title":"Pengaruh Kemanfaatan Npwp, Pemahaman Wajib Pajak, Kualitas Pelayanan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak","authors":"Dwi Istiqomah, Meliza Putriyanti Zifi","doi":"10.35143/jakb.v14i2.5138","DOIUrl":"https://doi.org/10.35143/jakb.v14i2.5138","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh kemanfaatan NPWP, pemahaman wajib pajak, kualitas pelayanan dan sanksi perpajakan terhadap kepatuhan wajib pajak. Populasi dari penelitian ini adalah seluruh wajib pajak orang pribadi yang terdaftar di KPP Pratama\u0000Bangkinang. Sampel yang digunakan dalam penelitian ini adalah 400 sampel. Pengambilan sampel dilakukan dengan metode Accidental Sampling. Metode pengumpulan data yang digunakan adalah penyebaran kuesioner. Data yang diperoleh dalam penelitian ini dianalisis menggunakan metode Analisis Regresi Linear Berganda dan diolah menggunakan program SPSS. Hasil dari penelitian ini menunjukkan bahwa kemanfaatan NPWP, pemahaman wajib pajak, kualitas pelayanan dan sanksi perpajakan berpengaruh signifikan terhadap kepatuhan\u0000wajib pajak orang pribadi yang terdaftar di KPP Pratama Bangkinang.\u0000Kata kunci: Kemanfaatan NPWP, Pemahaman Wajib Pajak, Kualitas Pelayanan, Sanksi Perpajakan dan Kepatuhan Wajib Pajak","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44640676","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-11-30DOI: 10.35143/jakb.v14i2.4673
A. Cahyaningrum, Robiyanto Robiyanto
Penelitian terdahulu banyak membahas mengenai integrasi pasar modal, tetapi belum ada penelitian integrasi pasar modal terkait kondisi pandemi Covid-19. Penelitian ini bertujuan untuk menguji integrasi pasar modal di kawasan Asia sebelum dan selama pandemi Covid-19. Alat analisis yang digunakan pada penelitian ini adalah OGARCH (Orthogonal Generalized Autoregressive Conditional Heteroscedasticity) agar dapat mengetahui derajat integrasinya. Data yang digunakan pada penelitian ini adalah data penutupan harian HSI (Hongkong) , Nikkei 225 (Jepang), Nifty 50 (India), STI (Singapura), SSEC (China), dan IHSG (Indonesia) selama periode sebelum pandemi Covid-19 (September-Desember 2019), dan periode selama pandemi Covid-19 (Maret-Juni 2020). Penelitian ini memberikan kontribusi dengan terbuktinya secara empiris bahwa pasar modal yang diteliti tidak terintegrasi sepenuhnya di kedua periode. Penelitian ini juga menemukan bahwa IHSG menjadi lebih tersegmentasi pada periode selama pandemi Covid-19 menyusul Nifty 50 yang selalu tersegmentasi di kedua periodenya. Berdasarkan hasil tersebut terdapat implikasi positif bahwa di masa pandemi dapat meningkatkan manfaat diversifikasi portofolio melalui invstasi pasar modal yang tersegmentasi. Kata kunci: Integrasi pasar modal, Asia, OGARCH, Covid-19
{"title":"Pengujian Integrasi Pasar Modal di Kawasan Asia Sebelum dan Selama Pandemi Covid-19","authors":"A. Cahyaningrum, Robiyanto Robiyanto","doi":"10.35143/jakb.v14i2.4673","DOIUrl":"https://doi.org/10.35143/jakb.v14i2.4673","url":null,"abstract":"Penelitian terdahulu banyak membahas mengenai integrasi pasar modal, tetapi belum ada penelitian integrasi pasar modal terkait kondisi pandemi Covid-19. Penelitian ini bertujuan untuk menguji integrasi pasar modal di kawasan Asia sebelum dan selama pandemi Covid-19.\u0000Alat analisis yang digunakan pada penelitian ini adalah OGARCH (Orthogonal Generalized Autoregressive Conditional Heteroscedasticity) agar dapat mengetahui derajat integrasinya. Data yang digunakan pada penelitian ini adalah data penutupan harian HSI (Hongkong) ,\u0000Nikkei 225 (Jepang), Nifty 50 (India), STI (Singapura), SSEC (China), dan IHSG (Indonesia) selama periode sebelum pandemi Covid-19 (September-Desember 2019), dan periode selama pandemi Covid-19 (Maret-Juni 2020). Penelitian ini memberikan kontribusi dengan terbuktinya secara empiris bahwa pasar modal yang diteliti tidak terintegrasi sepenuhnya di kedua periode. Penelitian ini juga menemukan bahwa IHSG menjadi lebih tersegmentasi pada periode selama pandemi Covid-19 menyusul Nifty 50 yang selalu tersegmentasi di kedua periodenya. Berdasarkan hasil tersebut terdapat implikasi positif bahwa di masa pandemi dapat\u0000meningkatkan manfaat diversifikasi portofolio melalui invstasi pasar modal yang tersegmentasi.\u0000Kata kunci: Integrasi pasar modal, Asia, OGARCH, Covid-19","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48525616","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-11-30DOI: 10.35143/jakb.v14i2.4786
M. T. Junaid, Ahmad Juliana, Jescynia Marchella, Lahengke Lahengke, M. Azis, Aan Digita Malik, Roni Padliansyah
Penelitian ini bermaksud untuk menjawab bagaimanakan kondisi sektor transportasi di Indonesia pada masa pandemi covid-19. apakah sektor tersebut di pasar modal Indonesia efisien dalam bentuk setengah kuat pada masa pandemic covid-19? Metode Purposive Sampling dan Market Adjusted Model digunakan dalam pengukuran sample. Data yang digunakan adalah data abnormal return seluruh perusahaan transportasi yang terdaftar di Bursa Efek Indonesia pada periode 2019-2020 dan terdapat 35 perusahaan yang diteliti. Data dianalisis menggunakan Abnormal Return, Kecepatan Reaksi Pasar, Uji Normalitas dan Uji Beda Independen (Independen Sample T-Test). Hasil penelitian ini menunjukkan bahwa perusahaan transportasi yang terdaftar di Bursa Efek Indonesia efisien bentuk setengah kuat. Pengumuman pandemi covid-19 mempengaruhi harga-harga dengan terdapatnya abnormal return yang tidak berkepanjangan, sehingga harga di pasar dapat mencapai titik keseimbangan harga yang baru. Hasil uji beda abnormal return sebelume dan sesudah pandemic covid 19 pun menunujkkan perbedaan yang signifikan. Kata kunci: efisiensi pasar, study peristiwa, abnormal return
{"title":"STUDI EFISIENSI PASAR MODAL INDONESIA BENTUK SETENGAH KUAT PADA MASA PANDEMI COVID-19 (Perusahaan Transportasi Di Bursa Efek Indonesia Tahun 2019-2020)","authors":"M. T. Junaid, Ahmad Juliana, Jescynia Marchella, Lahengke Lahengke, M. Azis, Aan Digita Malik, Roni Padliansyah","doi":"10.35143/jakb.v14i2.4786","DOIUrl":"https://doi.org/10.35143/jakb.v14i2.4786","url":null,"abstract":"Penelitian ini bermaksud untuk menjawab bagaimanakan kondisi sektor transportasi di Indonesia pada masa pandemi covid-19. apakah sektor tersebut di pasar modal Indonesia efisien dalam bentuk setengah kuat pada masa pandemic covid-19? Metode Purposive Sampling\u0000dan Market Adjusted Model digunakan dalam pengukuran sample. Data yang digunakan adalah data abnormal return seluruh perusahaan transportasi yang terdaftar di Bursa Efek Indonesia pada periode 2019-2020 dan terdapat 35 perusahaan yang diteliti. Data dianalisis\u0000menggunakan Abnormal Return, Kecepatan Reaksi Pasar, Uji Normalitas dan Uji Beda Independen (Independen Sample T-Test). Hasil penelitian ini menunjukkan bahwa perusahaan transportasi yang terdaftar di Bursa Efek Indonesia efisien bentuk setengah kuat. Pengumuman pandemi covid-19 mempengaruhi harga-harga dengan terdapatnya abnormal return yang tidak berkepanjangan, sehingga harga di pasar dapat mencapai titik keseimbangan harga yang baru. Hasil uji beda abnormal return sebelume dan sesudah pandemic covid 19 pun menunujkkan\u0000perbedaan yang signifikan.\u0000Kata kunci: efisiensi pasar, study peristiwa, abnormal return","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48570920","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-11-30DOI: 10.35143/jakb.v14i2.5199
Fifitri Ali, Meliza Putriyanti Zifi
The current research leads a substance mining procedure to dissect the articles dependent on bibliographic coupling investigations to decide the remarkable examination subjects. These natural bookkeeping research subjects are confirmed with those intermediaries by the Environmental Management Accounting system with the absolute 71 articles from 2017 to 2020 were dissected. Regarding subjects came about seventeen subjects. The outcome discovered three EMA's point did exclude from CATAR, for example, emission allowances, environmental shareholder value and corporate eco-efficiency. The aftereffects of this study will help researchers investigate their own field strengths, comprehend the creating patterns in environmental accounting research, demonstrate researchers who have had impact in environmental accounting research, and decide future research subjects. Keywords: articles, bibliographic, environmental
{"title":"Environmental Accounting: Analysis of Research Trend By Using Content Mining","authors":"Fifitri Ali, Meliza Putriyanti Zifi","doi":"10.35143/jakb.v14i2.5199","DOIUrl":"https://doi.org/10.35143/jakb.v14i2.5199","url":null,"abstract":"The current research leads a substance mining procedure to dissect the articles dependent on bibliographic coupling investigations to decide the remarkable examination subjects. These natural bookkeeping research subjects are confirmed with those intermediaries by the Environmental Management Accounting system with the absolute 71 articles from 2017 to 2020 were dissected. Regarding subjects came about seventeen subjects. The outcome discovered three EMA's point did exclude from CATAR, for example, emission allowances, environmental shareholder value and corporate eco-efficiency. The aftereffects of this study will help\u0000researchers investigate their own field strengths, comprehend the creating patterns in environmental accounting research, demonstrate researchers who have had impact in environmental accounting research, and decide future research subjects.\u0000Keywords: articles, bibliographic, environmental","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42795666","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Penelitian ini bertujuan untuk menguji pengaruh profitabilitas dan free cash flow terhadap nilai perusahaan dengan kebijakan dividen sebagai variabel intervening. Sampel penelitian yaitu 40 tahun-perusahaan yang terdaftar di Indeks High Dividend 20 tahun 2018-2019. Variabel independen yaitu profitabilitas dan free cash flow. Variabel dependen yaitu nilai perusahaan. Variabel intervening yaitu kebijakan dividen. Uji hipotesis menggunakan uji regresi dan uji Sobel. Hasil analisis menunjukkan (1) profitabilitas dan free cash flow berpengaruh positif terhadap kebijakan dividen, (2) kebijakan dividen, profitabilitas, dan free cash flow berpengaruh positif terhadap nilai perusahaan, (3) profitabilitas dan free cash flow berpengaruh positif terhadap nilai perusahaan melalui kebijakan dividen. Kata kunci: kebijakan dividen, nilai perusahaan, profitabilitas, free cash flow, indeks high dividend 20
{"title":"Pengaruh Profitabilitas Dan Free Cash Flow Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Intervening Pada Perusahaan Yang Terdaftar Di Indeks High Dividend 20","authors":"Nuryanti Nuryanti, Rosnelly Roesdy, Kurniawaty Fitri","doi":"10.35143/jakb.v14i2.5153","DOIUrl":"https://doi.org/10.35143/jakb.v14i2.5153","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh profitabilitas dan free cash flow terhadap nilai perusahaan dengan kebijakan dividen sebagai variabel intervening. Sampel penelitian yaitu 40 tahun-perusahaan yang terdaftar di Indeks High Dividend 20 tahun 2018-2019. Variabel\u0000independen yaitu profitabilitas dan free cash flow. Variabel dependen yaitu nilai perusahaan. Variabel intervening yaitu kebijakan dividen. Uji hipotesis menggunakan uji regresi dan uji Sobel. Hasil analisis menunjukkan (1) profitabilitas dan free cash flow berpengaruh positif terhadap kebijakan dividen, (2) kebijakan dividen, profitabilitas, dan free cash flow berpengaruh positif terhadap nilai perusahaan, (3) profitabilitas dan free cash flow berpengaruh positif terhadap nilai perusahaan melalui kebijakan dividen.\u0000Kata kunci: kebijakan dividen, nilai perusahaan, profitabilitas, free cash flow, indeks high dividend 20","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47903890","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-11-30DOI: 10.35143/jakb.v14i2.5157
N. Tampubolon, Sugeng Riadi
Penelitian ini membahas pentingnya penerapan sebuah Standar Operasional Prosedur (SOP) work order testing dalam melaksanakan pengujian material. Tujuan dari penelitian ini adalah untuk audit tingkat kepatuhan karyawan terhadap SOP dalam melaksanakan pengujian material berdasarkan SOP work order testing. Penelitian ini merupakan penelitian kualitatif dengan deskriptif analisis dan metode pengumpulan data menggunakan wawancara, inspeksi dokumen dan observasi. Hasil penelitian menyatakan bahwa audit kepatuhan SOP pengujian work order testing dinyatakan patuh dengan persentase sebesar 91.3%. Namun, terdapat beberapa temuan yaitu pengantaran sampel pengujian material dan proses pengujian material dilaksanakan tidak tepat waktu sesuai dengan jadwal yang telah disusun. Kata kunci: Audit Kepatuhan, SOP, Work Order Testing
{"title":"Audit Kepatuhan SOP Work Order Testing Pada PT XYZ","authors":"N. Tampubolon, Sugeng Riadi","doi":"10.35143/jakb.v14i2.5157","DOIUrl":"https://doi.org/10.35143/jakb.v14i2.5157","url":null,"abstract":"Penelitian ini membahas pentingnya penerapan sebuah Standar Operasional Prosedur (SOP) work order testing dalam melaksanakan pengujian material. Tujuan dari penelitian ini adalah untuk audit tingkat kepatuhan karyawan terhadap SOP dalam melaksanakan pengujian\u0000material berdasarkan SOP work order testing. Penelitian ini merupakan penelitian kualitatif dengan deskriptif analisis dan metode pengumpulan data menggunakan wawancara, inspeksi dokumen dan observasi. Hasil penelitian menyatakan bahwa audit kepatuhan SOP pengujian work order testing dinyatakan patuh dengan persentase sebesar 91.3%. Namun, terdapat beberapa temuan yaitu pengantaran sampel pengujian material dan proses pengujian material dilaksanakan tidak tepat waktu sesuai dengan jadwal yang telah disusun.\u0000Kata kunci: Audit Kepatuhan, SOP, Work Order Testing","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44377620","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study is to test empirically whether the size of the board of commissioners can moderate the broad relationship of intellectual capital disclousure to firm value. In this study, the size of board of commissioners is measured by the nymber of commissioners is measured by the number of commissioners in the company. Intellectual capital dislosure is measured by the ICD Index which consists of 25 items. Meanwhil, the company value uses price book value. The sample of this research is banking companies listed on the Indonesia Stock Exchange from 2016 to 2020. This study uses the MRA model and uses SPSS as a testing tool
{"title":"Peran Dewan Komisaris Dalam Memoderasi Pengaruh Intellectual Capital Disclosure Terhadap Nilai Perusahaan","authors":"Ming Chen","doi":"10.32524/JKB.V19I2.302","DOIUrl":"https://doi.org/10.32524/JKB.V19I2.302","url":null,"abstract":"The purpose of this study is to test empirically whether the size of the board of commissioners can moderate the broad relationship of intellectual capital disclousure to firm value. In this study, the size of board of commissioners is measured by the nymber of commissioners is measured by the number of commissioners in the company. Intellectual capital dislosure is measured by the ICD Index which consists of 25 items. Meanwhil, the company value uses price book value. The sample of this research is banking companies listed on the Indonesia Stock Exchange from 2016 to 2020. This study uses the MRA model and uses SPSS as a testing tool","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"43 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84562666","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research describes how Advertising Response Modelling (ARM) provides a framework to measure advertising performance by integrating several multiple measures used in copy research. The author reports the study examining how social distancing policy advertising can effect of three variables: attitude toward ads, attitude toward brand, and social distancing intention. The aims of this research were to measure the influence of cognitive response and attitude toward social distancing intention in advertising and to analyze consumer’s information processing route of an ad. Survey design research was prepared in this study. The participants in this research are consumers who social distancing intention. There are 138 participants in this research. Those participants were exposed an advertisement of social distancing policy. Then, those participants filled out the self-administered and the structure questionaire. By using ARM and One way ANOVA analysis, this research shows that advertising has influenced positively thparticipants. However, there are not significantly diffrerent between men and women participants to response the advertising.
{"title":"Efektivitas Iklan Layanan Masyarakat PSBB Terhadap Niat Melakukan Social Distancing di Masa Pandemi Covid 19","authors":"Lina","doi":"10.32524/JKB.V19I2.294","DOIUrl":"https://doi.org/10.32524/JKB.V19I2.294","url":null,"abstract":"This research describes how Advertising Response Modelling (ARM) provides a framework to measure advertising performance by integrating several multiple measures used in copy research. The author reports the study examining how social distancing policy advertising can effect of three variables: attitude toward ads, attitude toward brand, and social distancing intention. The aims of this research were to measure the influence of cognitive response and attitude toward social distancing intention in advertising and to analyze consumer’s information processing route of an ad. Survey design research was prepared in this study. The participants in this research are consumers who social distancing intention. There are 138 participants in this research. Those participants were exposed an advertisement of social distancing policy. Then, those participants filled out the self-administered and the structure questionaire. By using ARM and One way ANOVA analysis, this research shows that advertising has influenced positively thparticipants. However, there are not significantly diffrerent between men and women participants to response the advertising.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79860394","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Indonesian’s Millennials are estimated to reach 70% of the productive population in 2020-2030 (BPS 2018), who cannot be separated from the internet and social media (Harahap 2017). Due to this fact, (Hsu 2018) and (Benini 2018) claim that millennials are afraid of being left behind by ephemeral content which will disappear within 24 hours so that many social media platforms are equipped with these temporary content features and companies are using temporary content strategies to reach more consumers. SMEs on the other hand have low knowledge of ephemeral content, even though 84% of millennials buy products due to the influence of social media, where ephemeral content lies within (Boen 2016). In the other hand, word-of-mouth has a significant impact on customer purchasing decisions until now. Along with the change to the digital era, word-of-mouth is being accelerated with the help of the internet, it called e-WOM, where many businesses use social media or other online platforms to promote business. The results showed that the two variables of ephemeral content and word-of-mouth with the help of the internet had a significant effect on customer purchase intentions, especially the millennial customer for SMEs in Surabaya City. In the future, by implementing ephemeral content in SMEs media social will increases their customer’s e-WOM.
{"title":"Pengaruh Ephemeral Content dan E-WOM terhadap Purchase Intention Millenial Customers pada UMKM Industri Kuliner di Surabaya","authors":"Santho Vlennery Mettan, Aldo Hardi Sancoko","doi":"10.32524/JKB.V19I2.296","DOIUrl":"https://doi.org/10.32524/JKB.V19I2.296","url":null,"abstract":"Indonesian’s Millennials are estimated to reach 70% of the productive population in 2020-2030 (BPS 2018), who cannot be separated from the internet and social media (Harahap 2017). Due to this fact, (Hsu 2018) and (Benini 2018) claim that millennials are afraid of being left behind by ephemeral content which will disappear within 24 hours so that many social media platforms are equipped with these temporary content features and companies are using temporary content strategies to reach more consumers. SMEs on the other hand have low knowledge of ephemeral content, even though 84% of millennials buy products due to the influence of social media, where ephemeral content lies within (Boen 2016). In the other hand, word-of-mouth has a significant impact on customer purchasing decisions until now. Along with the change to the digital era, word-of-mouth is being accelerated with the help of the internet, it called e-WOM, where many businesses use social media or other online platforms to promote business. The results showed that the two variables of ephemeral content and word-of-mouth with the help of the internet had a significant effect on customer purchase intentions, especially the millennial customer for SMEs in Surabaya City. In the future, by implementing ephemeral content in SMEs media social will increases their customer’s e-WOM.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81990785","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study examines the influence of internal auditor, senior management support, organizational culture on the effectiveness of internal audits. This research uses convenience sampling technique to select the respondent . Data were collected through a survey on 44 respondents internal auditors who work at BUMN and BUMD of Palembang. Structural Equation Model (SEM) with Partial Least Square (PLS) was applied to analyzed the data. The result of this research indicate positive influence of internal auditor and senior management support on the effectiveness of internal audits. Futhermore, it was found that there were no significant influence organizational culture on the effectiveness of internal audits.
{"title":"Pengaruh Karakteristik Internal Auditor, Dukungan Manajemen Senior dan Budaya Organisasi Terhadap Efektivitas Internal Audit","authors":"Gumulya Sonny Marcel Kusuma","doi":"10.32524/JKB.V19I2.293","DOIUrl":"https://doi.org/10.32524/JKB.V19I2.293","url":null,"abstract":"This study examines the influence of internal auditor, senior management support, organizational culture on the effectiveness of internal audits. This research uses convenience sampling technique to select the respondent . Data were collected through a survey on 44 respondents internal auditors who work at BUMN and BUMD of Palembang. Structural Equation Model (SEM) with Partial Least Square (PLS) was applied to analyzed the data. The result of this research indicate positive influence of internal auditor and senior management support on the effectiveness of internal audits. Futhermore, it was found that there were no significant influence organizational culture on the effectiveness of internal audits.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78979753","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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