Pub Date : 2021-08-04DOI: 10.24905/PERMANA.V13I2.199
E. Yunita
Regional Government Accounting Performance is the output/result of a program that will be or has been achieved in connection with the use of regional budgets with measurable quality and quantity, regional capabilities can be measured by assessing the efficiency of services provided to the community. This study aims to determine the Effectiveness of Government Accounting Performance in the Regional Government of Tegal Regency in 2016-2019 based on the calculation of financial ratio analysis. This study uses a descriptive research method with a qualitative approach. The data used is secondary data in the form of the Regional Government Financial Report (LKPD) of Tegal Regency 2016-2019. The results of the research conducted showed that the Government Accounting Performance in the Tegal Regency Government in 2016-2019, (1) the PAD Effectiveness Ratio was categorized as quite effective with a value of 97.07%; (2) the Expenditure Efficiency Ratio is categorized as less efficient with a value of 91.04%; (3) The Expenditure Harmony Ratio still prioritizes the operational expenditure allocation of 78.38%, which is higher than the capital expenditure ratio of 21.38%.
{"title":"Efektifitas Kinerja Akuntansi Pemerintah Daerah Kabupaten Tegal","authors":"E. Yunita","doi":"10.24905/PERMANA.V13I2.199","DOIUrl":"https://doi.org/10.24905/PERMANA.V13I2.199","url":null,"abstract":"Regional Government Accounting Performance is the output/result of a program that will be or has been achieved in connection with the use of regional budgets with measurable quality and quantity, regional capabilities can be measured by assessing the efficiency of services provided to the community. This study aims to determine the Effectiveness of Government Accounting Performance in the Regional Government of Tegal Regency in 2016-2019 based on the calculation of financial ratio analysis. This study uses a descriptive research method with a qualitative approach. The data used is secondary data in the form of the Regional Government Financial Report (LKPD) of Tegal Regency 2016-2019. The results of the research conducted showed that the Government Accounting Performance in the Tegal Regency Government in 2016-2019, (1) the PAD Effectiveness Ratio was categorized as quite effective with a value of 97.07%; (2) the Expenditure Efficiency Ratio is categorized as less efficient with a value of 91.04%; (3) The Expenditure Harmony Ratio still prioritizes the operational expenditure allocation of 78.38%, which is higher than the capital expenditure ratio of 21.38%.","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"15 6","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113956392","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 : 2021-08-04DOI: 10.24905/PERMANA.V13I2.169
Manajemen Jurnal Perpajakan, D. Akuntansi, Akuntansi Syariah, H. Dwi, dan Wirman
The purpose of this study was to determine the effect of ROA, BOPO, and FDR on the profit sharing rate of mudharabah deposits at islamic commercial banks in Indonesia from 2016 to 2019. The population this study were all Islamic commercial banks that have been registered with Bank Indonesia. The population of this study were 11 Islamic banks and the total sample used was 4 banks. The analysis technique used by researchers is multiple linear regression. In this study, the hypothesis test used is the t-test to test the partial regression coefficient and the f-test to test significance simultaneously with a significance level of 5%. The results in this study indicate that ROA has a significant effect on the profit sharing rate of mudharabah deposits and ROA, BOPO, FDR simultaneously have a significant effect on the profit sharing rate of mudharabah deposits.
{"title":"Pengaruh ROA, BOPO, dan FDR Terhadap Tingkat Bagi Hasil Deposito Mudharabah","authors":"Manajemen Jurnal Perpajakan, D. Akuntansi, Akuntansi Syariah, H. Dwi, dan Wirman","doi":"10.24905/PERMANA.V13I2.169","DOIUrl":"https://doi.org/10.24905/PERMANA.V13I2.169","url":null,"abstract":"The purpose of this study was to determine the effect of ROA, BOPO, and FDR on the profit sharing rate of mudharabah deposits at islamic commercial banks in Indonesia from 2016 to 2019. The population this study were all Islamic commercial banks that have been registered with Bank Indonesia. The population of this study were 11 Islamic banks and the total sample used was 4 banks. The analysis technique used by researchers is multiple linear regression. In this study, the hypothesis test used is the t-test to test the partial regression coefficient and the f-test to test significance simultaneously with a significance level of 5%. The results in this study indicate that ROA has a significant effect on the profit sharing rate of mudharabah deposits and ROA, BOPO, FDR simultaneously have a significant effect on the profit sharing rate of mudharabah deposits.","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130109010","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 : 2021-08-04DOI: 10.24905/PERMANA.V13I2.194
Ananda Nabilaturrahmah, Danang Kusnanto
UMKM jasa bengkel mobil Balaroda yang sudah didirikan selama 6 tahun merupakan sebuah usaha yang berfokus pada jasa servis kendaraan. Pendekatan kualitatif dengan teknik analisis deskriptif menggunakan analisis SWOT digunakan dengan tujuan untuk menjelaskan strategi pemasaran yang tepat untuk mengembangkan UMKM jasa bengkel mobil Balaroda terutama pada masa pandemi. Berdasarkan diagram IFAS dan EFAS maka dapat disimpulkan bahwa UMKM jasa bengkel mobil Balaroda terletak pada kuadran 1 yang berarti UMKM jasa bengkel mobil Balaroda memiliki posisi yang kuat dimana strategi SO dapat digunakan dengan menggunakan kekuatan untuk meraih peluang pasar yang besar. Hasil dari penelitian ini menyimpulkan bahwa berdasarkan analisis SWOT yang dilakukan, strategi pemasaran kewirausahaan berupa pemasaran interaktif dapat otomatis terlaksana apabila strategi SO dapat ditingkatkan dan dilakukan secara berkesinambungan. Melalui pemasaran interaktif tersebut maka peluang UMKM jasa bengkel mobil Balaroda untuk mendapatkan stake holder serta memperluas target bottom-up pasar akan lebih besar.
{"title":"Implementasi Analisis SWOT untuk Menciptakan Strategi Pemasaran Kewirausahaan pada Masa Pandemi","authors":"Ananda Nabilaturrahmah, Danang Kusnanto","doi":"10.24905/PERMANA.V13I2.194","DOIUrl":"https://doi.org/10.24905/PERMANA.V13I2.194","url":null,"abstract":"UMKM jasa bengkel mobil Balaroda yang sudah didirikan selama 6 tahun merupakan sebuah usaha yang berfokus pada jasa servis kendaraan. Pendekatan kualitatif dengan teknik analisis deskriptif menggunakan analisis SWOT digunakan dengan tujuan untuk menjelaskan strategi pemasaran yang tepat untuk mengembangkan UMKM jasa bengkel mobil Balaroda terutama pada masa pandemi. Berdasarkan diagram IFAS dan EFAS maka dapat disimpulkan bahwa UMKM jasa bengkel mobil Balaroda terletak pada kuadran 1 yang berarti UMKM jasa bengkel mobil Balaroda memiliki posisi yang kuat dimana strategi SO dapat digunakan dengan menggunakan kekuatan untuk meraih peluang pasar yang besar. Hasil dari penelitian ini menyimpulkan bahwa berdasarkan analisis SWOT yang dilakukan, strategi pemasaran kewirausahaan berupa pemasaran interaktif dapat otomatis terlaksana apabila strategi SO dapat ditingkatkan dan dilakukan secara berkesinambungan. Melalui pemasaran interaktif tersebut maka peluang UMKM jasa bengkel mobil Balaroda untuk mendapatkan stake holder serta memperluas target bottom-up pasar akan lebih besar.","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129603346","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 : 2021-08-04DOI: 10.24905/PERMANA.V13I2.198
Tri Sulistyani, Mitra Sari
Penelitian ini bertujuan untuk mengetahui faktor-faktor penyebab terjadinya produk cacat shuttlecock merk “Claudia”, untuk mengetahui bagaimana penggunaan metode six sigma dalam perbaikan kualitas produk shuttlecock merk “Claudia”, dan memberikan usulan perbaikan kualitas produk shuttlecock “Claudia” untuk meningkatkan kualitasnya dan mengurangi poduk cacat. Teknik pengumpulan data yang digunakan dalam penelitian adalah observasi dan wawancara. Sedangkan teknik analisis data yang digunakan adalah metode six sigma. Kesimpulan dari penelitian ini adalah 1) Implementasi six sigma dalam penelitian ini menggunakan siklus DMAIC (Define Measure Analyze Improve Control), 2) Jenis produk cacat shuttlecock “Claudia” paling tinggi adalah Batang Bulu Rusak (BBR), Penjahitan Antar Bulu Lepas (PABL), dan Keseimbangan laju Shuttlecock Goyah (KLSG) dengan persentase kerusakan/cacat dari total jumlah produksi sebesar 4,31%, 3) Kualitas produk shuttlecock “Claudia” memiliki nilai sigma 3,69, jadi posisinya ada pada kategori rata-rata industri. Perusahaan diharapkan dapat meningkatkan nilai sigmanya dengan melakukan berbagai upaya perbaikan, 4) Usulan perbaikan kualitas produk shuttlecock “Claudia” diklasifikasikan berdasarkan 4 faktor penyebab, yaitu manusia, metode, mesin, dan material, kemudian masing-masing faktor penyebab diberikan rekomendasi atau usulan tindakan perbaikan untuk dapat meningkatkan kualitas produk shuttlecocknya, 5) Tahap terakhir dalam usulan perbaikan kualitas produk shuttlecock “Claudia” adalah control (pengawasan), usulan perbaikan yang dapat diberikan adalah perusahaan harus lebih ketat dalam melakukan pengawasan baik bahan baku, metode, mesin, ataupun karyawannya dalam bekerja, kemudian semua produk cacat harus ada catatan setiap harinya dan terdokumentasi dengan baik jenis cacatnya, jumlah cacatnya, mesin yang menyebabkan cacat, tahapan proses menyebabkan cacat, dsb.. Pencacatan ini bisa dibantu dengan menggunakan lembar pengecekan.
本研究旨在确定“克劳迪娅”品牌shuttlecock”产品缺陷的原因，了解如何在“克劳迪娅”品牌的“shuttlecock”产品中使用six sigma的方法，并提出“Claudia”shuttlecock产品的li - li - tas进行改进，以提高其质量和n - n -根本缺陷。研究中使用的数据收集目标是俯冲和采访。重复数据分析技术使用的是六西格玛方法。pe-ne-li-tian的结论这是1)实现six sigma的对照研究中,我——用DMAIC (De-fine周期所拘束Analyze Improve控制),2)产品类型ca-cat羽毛球“Claudia”中最引人注目的是一根羽毛折断(BBR)、掉毛(PABL)之间的和解和速度Ke-se-im-ba-ng-an羽毛球动摇(KLSG)总数的百分比-损伤缺陷pro-duk-si 4,31%大小,3)克劳迪娅的羽毛球产品质量”“sigma 3,69很有价值,所以重点是工业的平均分类。Pe-ru-sa-haan有望增值sig-manya以每小时做各种努力——好,4)拟议改进产品质量shu-ttlecock克劳迪娅”分类ber-da-sar-kan四个因素,即人类me-sin,道德和物质的方法,然后推荐给masing-ma-si-ng因素或usu-lan能够me-ni-ngkatkan shuttlecocknya产品质量改进措施,5) ter-ak-hir阶段提议改进kua-li-tas羽毛球“Claudia”的产品是可以改进的控制(pe-nga-wa-san),拟议调查是一个公司应该更严格的监控mela-ku-kan无论是ba-ku材料,机器的方法,员工在工作中,所有产品ke-mu-di-an有缺陷必须每天和文献记录很好,ca-cat-nya类型缺陷的数量,导致残疾的me-sin阶段过程导致残疾,等等。这张截图可以用他的工作表来帮助他。
{"title":"Usulan Perbaikan Kualitas Produk Shuttlecock “Claudia” Dengan Metode Six sigma di Perusahaan Shuttlecock “Claudia” Kabupaten Tegal","authors":"Tri Sulistyani, Mitra Sari","doi":"10.24905/PERMANA.V13I2.198","DOIUrl":"https://doi.org/10.24905/PERMANA.V13I2.198","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui faktor-faktor penyebab terjadinya produk cacat shuttlecock merk “Claudia”, untuk mengetahui bagaimana penggunaan metode six sigma dalam perbaikan kualitas produk shuttlecock merk “Claudia”, dan memberikan usulan perbaikan kualitas produk shuttlecock “Claudia” untuk meningkatkan kualitasnya dan mengurangi poduk cacat. Teknik pengumpulan data yang digunakan dalam penelitian adalah observasi dan wawancara. Sedangkan teknik analisis data yang digunakan adalah metode six sigma. Kesimpulan dari penelitian ini adalah 1) Implementasi six sigma dalam penelitian ini menggunakan siklus DMAIC (Define Measure Analyze Improve Control), 2) Jenis produk cacat shuttlecock “Claudia” paling tinggi adalah Batang Bulu Rusak (BBR), Penjahitan Antar Bulu Lepas (PABL), dan Keseimbangan laju Shuttlecock Goyah (KLSG) dengan persentase kerusakan/cacat dari total jumlah produksi sebesar 4,31%, 3) Kualitas produk shuttlecock “Claudia” memiliki nilai sigma 3,69, jadi posisinya ada pada kategori rata-rata industri. Perusahaan diharapkan dapat meningkatkan nilai sigmanya dengan melakukan berbagai upaya perbaikan, 4) Usulan perbaikan kualitas produk shuttlecock “Claudia” diklasifikasikan berdasarkan 4 faktor penyebab, yaitu manusia, metode, mesin, dan material, kemudian masing-masing faktor penyebab diberikan rekomendasi atau usulan tindakan perbaikan untuk dapat meningkatkan kualitas produk shuttlecocknya, 5) Tahap terakhir dalam usulan perbaikan kualitas produk shuttlecock “Claudia” adalah control (pengawasan), usulan perbaikan yang dapat diberikan adalah perusahaan harus lebih ketat dalam melakukan pengawasan baik bahan baku, metode, mesin, ataupun karyawannya dalam bekerja, kemudian semua produk cacat harus ada catatan setiap harinya dan terdokumentasi dengan baik jenis cacatnya, jumlah cacatnya, mesin yang menyebabkan cacat, tahapan proses menyebabkan cacat, dsb.. Pencacatan ini bisa dibantu dengan menggunakan lembar pengecekan.","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117236083","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 : 2021-08-04DOI: 10.24905/PERMANA.V13I2.172
Muh. Farhan Ramadani, Wirman
Abstrak Tujuan penelitian adalah untuk mengetahui pengaruh ROA dan NPF terhadap tingkat bagi hasil deposito mudharabah pada bank umum syariah di Indonesia tahun 2017 – 2019. Populasi dalam penelitian ini yaitu seluruh bank umum syariah yang telah terdaftar di Bank Indonesia. Populasi penelitian ini sebanyak 11 Bank Syariah dan total sampel yang digunakan adalah 4 bank. Teknik analisis yang peneliti gunakan adalah regresi linier berganda. Dalam penelitian ini, uji hipotesis yang digunakan adalah uji t untuk menguji koefisien regresi parsial dan uji F untuk menguji signifikan secara simultan dengan tingkat signifikasi sebesar 5%. Penelitian ini menunjukkan hasil bahwa ROA dan NPF terdapat pengaruh signifikan terhadap tingkat bagi hasil deposito mudharabah dan ROA dan NPF secara simultan berpengaruh signifikan terhadap tingkat bagi hasil deposito mudharabah.
{"title":"Pengaruh ROA dan NPF Terhadap Tingkat Bagi Hasil Deposito Mudharabah Pada Bank Umum Syariah di Indonesia Pada tahun 2017-2019","authors":"Muh. Farhan Ramadani, Wirman","doi":"10.24905/PERMANA.V13I2.172","DOIUrl":"https://doi.org/10.24905/PERMANA.V13I2.172","url":null,"abstract":"\u0000 \u0000 \u0000 \u0000Abstrak \u0000Tujuan penelitian adalah untuk mengetahui pengaruh ROA dan NPF terhadap tingkat bagi hasil deposito mudharabah pada bank umum syariah di Indonesia tahun 2017 – 2019. Populasi dalam penelitian ini yaitu seluruh bank umum syariah yang telah terdaftar di Bank Indonesia. Populasi penelitian ini sebanyak 11 Bank Syariah dan total sampel yang digunakan adalah 4 bank. Teknik analisis yang peneliti gunakan adalah regresi linier berganda. Dalam penelitian ini, uji hipotesis yang digunakan adalah uji t untuk menguji koefisien regresi parsial dan uji F untuk menguji signifikan secara simultan dengan tingkat signifikasi sebesar 5%. Penelitian ini menunjukkan hasil bahwa ROA dan NPF terdapat pengaruh signifikan terhadap tingkat bagi hasil deposito mudharabah dan ROA dan NPF secara simultan berpengaruh signifikan terhadap tingkat bagi hasil deposito mudharabah. \u0000 \u0000 \u0000 \u0000 \u0000 \u0000","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"102 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132339081","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 : 2021-08-04DOI: 10.24905/PERMANA.V13I2.170
Anan Prabowo, Kharisma Dewi, Harsono Yoewono
The aim of this research is to examine the impacts of institutional ownership, independent commissioner, and company size on tax aggressiveness. Population of this research are companies that listed in Index Kompas 100 Indonesian Stock Exchange for the year 2014-2018. By using purposive sampling method, 135 companies were selected as samples. The type of data used in this research is secondary data. Meanwhile, the data analysis method that used in this research is descriptive statistics and multiple regression analysis. The analysis showed that institutional ownership has a positive association with tax aggressiveness. While, independent commissioner able at certain level insignificantly able to limit the tax aggressiveness practice. However, firm size affects significantly positive on tax aggressiveness. Further, finding indicates that three variables; Institutional ownership, independent commissioner, and company size together affect the tax aggressiveness.
{"title":"Pengaruh Struktur Kepemilikan dan Ukuran Perusahaan terhadap Agresivitas Pajak","authors":"Anan Prabowo, Kharisma Dewi, Harsono Yoewono","doi":"10.24905/PERMANA.V13I2.170","DOIUrl":"https://doi.org/10.24905/PERMANA.V13I2.170","url":null,"abstract":"The aim of this research is to examine the impacts of institutional ownership, independent commissioner, and company size on tax aggressiveness. Population of this research are companies that listed in Index Kompas 100 Indonesian Stock Exchange for the year 2014-2018. By using purposive sampling method, 135 companies were selected as samples. The type of data used in this research is secondary data. Meanwhile, the data analysis method that used in this research is descriptive statistics and multiple regression analysis. The analysis showed that institutional ownership has a positive association with tax aggressiveness. While, independent commissioner able at certain level insignificantly able to limit the tax aggressiveness practice. However, firm size affects significantly positive on tax aggressiveness. Further, finding indicates that three variables; Institutional ownership, independent commissioner, and company size together affect the tax aggressiveness.","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"13 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113971182","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 : 2021-08-04DOI: 10.24905/PERMANA.V13I2.173
Nuning Nurna Dewi
This study aims to determine whether the brand image, price and product quality have a significant effect on purchasing decisions for bottled drinking water. The research method used is a quantitative approach, with data collection techniques in the form of a questionnaire. The population in this study were all consumers of bottled drinking water with the CLEO brand in Karangandong village, Driyorejo sub-district, Gresik district, who made purchasing decisions. The sampling technique used purposive sampling with a probability method with a specified sample size of 100 people. The data analysis technique used is multiple linear regression. The hypothesis test in this study shows that the three independent variables have a significant effect on the dependent variable. This is evidenced by the t value of the brand image variable of 2.410 with a significant value of 0.018, then the t value of the price variable of 4.104 with a significant value of 0.000, and evidence of the t value of the variable product quality of 3.287 has a significant effect of 0.001. Brand image, price and product quality have a significant positive effect on purchasing decisions. This is evidenced by the calculated F value of 15,349 with a significant amount of 0,000.
{"title":"Pengaruh Brand Image Persepsi Harga dan Kualitas Produk terhadap Keputusan Pembeli Air Minum Dalam Kemasan Merek Cleo","authors":"Nuning Nurna Dewi","doi":"10.24905/PERMANA.V13I2.173","DOIUrl":"https://doi.org/10.24905/PERMANA.V13I2.173","url":null,"abstract":"This study aims to determine whether the brand image, price and product quality have a significant effect on purchasing decisions for bottled drinking water. The research method used is a quantitative approach, with data collection techniques in the form of a questionnaire. The population in this study were all consumers of bottled drinking water with the CLEO brand in Karangandong village, Driyorejo sub-district, Gresik district, who made purchasing decisions. The sampling technique used purposive sampling with a probability method with a specified sample size of 100 people. The data analysis technique used is multiple linear regression. The hypothesis test in this study shows that the three independent variables have a significant effect on the dependent variable. This is evidenced by the t value of the brand image variable of 2.410 with a significant value of 0.018, then the t value of the price variable of 4.104 with a significant value of 0.000, and evidence of the t value of the variable product quality of 3.287 has a significant effect of 0.001. Brand image, price and product quality have a significant positive effect on purchasing decisions. This is evidenced by the calculated F value of 15,349 with a significant amount of 0,000.","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116957900","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 : 2021-08-04DOI: 10.24905/PERMANA.V13I2.196
Favian Muhammad Gaus, Adhi Prasetio
This study aims to find out the equity comparison of Shopee and Tokopedia e-commerce brands, brand equity itself has four dimensions including Brand Asosciation, Perceived Quality, Brand Loyalty and Brand Awareness. This study uses a quantitative method, data collection in this study using questionnaire Sampling Purposive Method by taking samples intercepted by 100 respondents. Data Analysis Techniques using descriptive analysis and Whitney Man Test data using IBM 26 SPSS Statistics. Based on the results of the research that has been carried out, it can be concluded that there are differences in the brand equity of Tokopedia and Shopee based on the dimensions where the store is superior to the Brand Loyalty dimension, while the Shopee itself is higher in terms of the dimensions of Brand Awareness, Brand Association and Perceived Quality from the Tokopedia. Tokopedia can increase these three dimensions by doing promotions using their social media, providing education about their applicationand also using influencers to facilitate promotion about the Tokopedia application while for shopees themselves, they can give gifts to memberships who have long transacted in their application. Keywords: Brand Equity, Brand Awareness, Brand Association, Brand Loyalty, Perceived Quality.
{"title":"Analisis Perbandingan Brand Equity Jual Beli Online pada Aplikasi Tokopedia dan Shopee di Kota Bandung","authors":"Favian Muhammad Gaus, Adhi Prasetio","doi":"10.24905/PERMANA.V13I2.196","DOIUrl":"https://doi.org/10.24905/PERMANA.V13I2.196","url":null,"abstract":"This study aims to find out the equity comparison of Shopee and Tokopedia e-commerce brands, brand equity itself has four dimensions including Brand Asosciation, Perceived Quality, Brand Loyalty and Brand Awareness. This study uses a quantitative method, data collection in this study using questionnaire Sampling Purposive Method by taking samples intercepted by 100 respondents. Data Analysis Techniques using descriptive analysis and Whitney Man Test data using IBM 26 SPSS Statistics. Based on the results of the research that has been carried out, it can be concluded that there are differences in the brand equity of Tokopedia and Shopee based on the dimensions where the store is superior to the Brand Loyalty dimension, while the Shopee itself is higher in terms of the dimensions of Brand Awareness, Brand Association and Perceived Quality from the Tokopedia. Tokopedia can increase these three dimensions by doing promotions using their social media, providing education about their applicationand also using influencers to facilitate promotion about the Tokopedia application while for shopees themselves, they can give gifts to memberships who have long transacted in their application. \u0000 \u0000Keywords: Brand Equity, Brand Awareness, Brand Association, Brand Loyalty, Perceived Quality.","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133667600","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 : 2021-08-04DOI: 10.24905/PERMANA.V13I2.160
Febrianti, A. Sudrajat
Design product consists of color, shape, apperance and function that could be seen and felt by consumers. Digital marketing is one of the marketing methods used by companies to promote its products. This study aims to determine the effect of Design product and Digital marketing on the Interest in buying a physical album of K-Pop music in Indonesia. This type of research is quantitative research. The population is fans of K-Pop music in Indonesia. The number of samples is 100 respondents. The sampling technique used was purposive sampling. Test instruments using validity and reliability tests. The analysis technique used is multiple linear regression. The results of this study indicate that Design product and Digital marketing have a significant effect on the interest in buying physical albums of K-Pop music in Indonesia.
{"title":"Pengaruh Design Produk dan Digital Marketing terhadap Minat Beli Album Fisik Musik K-Pop di Indonesia","authors":"Febrianti, A. Sudrajat","doi":"10.24905/PERMANA.V13I2.160","DOIUrl":"https://doi.org/10.24905/PERMANA.V13I2.160","url":null,"abstract":"Design product consists of color, shape, apperance and function that could be seen and felt by consumers. Digital marketing is one of the marketing methods used by companies to promote its products. This study aims to determine the effect of Design product and Digital marketing on the Interest in buying a physical album of K-Pop music in Indonesia. This type of research is quantitative research. The population is fans of K-Pop music in Indonesia. The number of samples is 100 respondents. The sampling technique used was purposive sampling. Test instruments using validity and reliability tests. The analysis technique used is multiple linear regression. The results of this study indicate that Design product and Digital marketing have a significant effect on the interest in buying physical albums of K-Pop music in Indonesia.","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125214904","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 : 2021-08-04DOI: 10.24905/PERMANA.V13I2.163
Ruci Arizanda Rahayu, Wiwit Hariyanto, M. H. K. Wardana
Penelitian ini bertujuan untuk mengetahui pengaruh skeptisisme profesional audit, keahlian auditor, dan integritas terhadap kualitas audit pada profesi akuntansi dengan etika auditor sebagai variabel moderasi. Adapun alat analisis yang digunakan dalam penelitian ini adalah tabulasi kuesioner dan pengumpulan data berupa uji validitas dan reliabilitas. Selanjutnya, hipotesis dalam penelitian ini adalah terdapat pengaruh skeptisisme profesional audit, keahlian auditor, dan integritas terhadap kualitas audit pada profesi akuntansi dengan etika auditor sebagai variabel pemoderasi. Untuk mengujinya, peneliti menggunakan alat analisis data SmartPLS. Selain itu, pengujian hipotesis berdasarkan R-Square dan T-Statistics menunjukkan bahwa tidak semua hipotesis diterima. Hasil hipotesis tersebut menyatakan bahwa skeptisisme profesional audit, keahlian auditor, dan integritas berpengaruh positif terhadap kualitas audit, dan keahlian auditor yang dimoderatori oleh etika auditor berpengaruh positif terhadap kualitas audit. Sebaliknya skeptisisme dan integritas profesional audit yang dimoderatori oleh etika auditor tidak berpengaruh terhadap kualitas audit.
{"title":"Peningkatan Kualitas Audit dengan Etika Sebagai Pemoderasi Antara Skeptisisme, Keahlian, dan Integritas","authors":"Ruci Arizanda Rahayu, Wiwit Hariyanto, M. H. K. Wardana","doi":"10.24905/PERMANA.V13I2.163","DOIUrl":"https://doi.org/10.24905/PERMANA.V13I2.163","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh skeptisisme profesional audit, keahlian auditor, dan integritas terhadap kualitas audit pada profesi akuntansi dengan etika auditor sebagai variabel moderasi. Adapun alat analisis yang digunakan dalam penelitian ini adalah tabulasi kuesioner dan pengumpulan data berupa uji validitas dan reliabilitas. Selanjutnya, hipotesis dalam penelitian ini adalah terdapat pengaruh skeptisisme profesional audit, keahlian auditor, dan integritas terhadap kualitas audit pada profesi akuntansi dengan etika auditor sebagai variabel pemoderasi. Untuk mengujinya, peneliti menggunakan alat analisis data SmartPLS. Selain itu, pengujian hipotesis berdasarkan R-Square dan T-Statistics menunjukkan bahwa tidak semua hipotesis diterima. Hasil hipotesis tersebut menyatakan bahwa skeptisisme profesional audit, keahlian auditor, dan integritas berpengaruh positif terhadap kualitas audit, dan keahlian auditor yang dimoderatori oleh etika auditor berpengaruh positif terhadap kualitas audit. Sebaliknya skeptisisme dan integritas profesional audit yang dimoderatori oleh etika auditor tidak berpengaruh terhadap kualitas audit.","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"154 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123273568","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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