Media sosial sekarang ini sudah banyak mengubah bagaimana cara perusahaan melakukan promosi agar dapat membentuk consumer engagement dan brand awareness terhadap pelanggan sehingga menghasilkan purchase intention. Penelitian ini ditujukan untuk memahami seberapa besar pengaruh yang dapat dihasilkan oleh kualitas konten dan interaktivitas merek dalam media sosial yang akan mendukung pembentukan brand awareness dan juga purchase intention. Penelitian ini memanfaatkan pengolahan data structural equation modeling. Dalam penelitian ini tidak hanya sekedar melakukan penelitian media sosial terhadap purchase intention melainkan memanfaatkan juga motif hedonisme, motif utilitarian, consumer engagement dan brand awareness sebagai mediasi. Hasil dari penelitian ini menyatakan bahwa hanya kualitas konten yang mempengaruhi motif hedonisme dan utilitarian dari pengguna Instagram. Tentunya juga hal ini sangat mempengaruhi consumer engagement dan brand awareness yang dihasilkan sehingga terbentuklah purchase intention. Penelitian ini memanfaatkan objek sepatu olahraga karena objek tersebut sudah berkembang pesat di Indonesia juga diiringi dengan sepatu olahraga yang sudah menjadi gaya hidup bagi para konsumen. Dengan begini diharapkan merek-merek sepatu olahraga ini dapat lebih mnemperhatikan kualitas konten yang di sajikan di Instagram dan juga memperhatikan interaktivitas dengan pengguna sehingga bisa mendorong offline purchase intention.
{"title":"Pengaruh Sosial Media Terhadap Pembentukan Brand Awareness dan Purchase Intention Merek Sepatu Olahraga","authors":"Gavin Alaric, Felicia Abednego","doi":"10.35814/jrb.v5i2.3123","DOIUrl":"https://doi.org/10.35814/jrb.v5i2.3123","url":null,"abstract":"Media sosial sekarang ini sudah banyak mengubah bagaimana cara perusahaan melakukan promosi agar dapat membentuk consumer engagement dan brand awareness terhadap pelanggan sehingga menghasilkan purchase intention. Penelitian ini ditujukan untuk memahami seberapa besar pengaruh yang dapat dihasilkan oleh kualitas konten dan interaktivitas merek dalam media sosial yang akan mendukung pembentukan brand awareness dan juga purchase intention. Penelitian ini memanfaatkan pengolahan data structural equation modeling. Dalam penelitian ini tidak hanya sekedar melakukan penelitian media sosial terhadap purchase intention melainkan memanfaatkan juga motif hedonisme, motif utilitarian, consumer engagement dan brand awareness sebagai mediasi. Hasil dari penelitian ini menyatakan bahwa hanya kualitas konten yang mempengaruhi motif hedonisme dan utilitarian dari pengguna Instagram. Tentunya juga hal ini sangat mempengaruhi consumer engagement dan brand awareness yang dihasilkan sehingga terbentuklah purchase intention. Penelitian ini memanfaatkan objek sepatu olahraga karena objek tersebut sudah berkembang pesat di Indonesia juga diiringi dengan sepatu olahraga yang sudah menjadi gaya hidup bagi para konsumen. Dengan begini diharapkan merek-merek sepatu olahraga ini dapat lebih mnemperhatikan kualitas konten yang di sajikan di Instagram dan juga memperhatikan interaktivitas dengan pengguna sehingga bisa mendorong offline purchase intention.","PeriodicalId":383717,"journal":{"name":"JRB-Jurnal Riset Bisnis","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115277160","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}
A. Falatehan, Yusman Syaukat, Dedi Budiman Hakim, D Sonny Priyarsono, Sri Mulatsih, Dwi Rachmina, Hastuti, Dea Amanda
Some problems often faced by local governments in financing development are the gaps between regional needs that are not balanced with the fiscal capacity of the region so that a fiscal gap arises. Efforts are needed to carry out risk management through fiscal risks monitoring. This study was aimed to analyze and evaluate indicators of risks in regions that can affect local goverment fiscal. This study used various sub-indicators derived from five fiscal risk indicators, namely economic, financial, institutional, social and environmental indicators. Of the several indicators, the variables that pose a risk in Bogor District are water connection problem from water company (PDAM) that are still low (social indicators), budget allocation for the environment and unemployment issue, while in Merauke District, some problem that need to be considered are Infrastructure expenditure (economic indicators), local own-source revenue (PAD), fluctuated unemployment issue (economic indicators), regional independence ratios (financial indicators), social indicators particularly for water connection problems and budget allocation for the living environment.
{"title":"Local Goverment Fiscal Risk Monitoring: Case Study In Bogor and Merauke Districts","authors":"A. Falatehan, Yusman Syaukat, Dedi Budiman Hakim, D Sonny Priyarsono, Sri Mulatsih, Dwi Rachmina, Hastuti, Dea Amanda","doi":"10.35814/jrb.v5i2.3417","DOIUrl":"https://doi.org/10.35814/jrb.v5i2.3417","url":null,"abstract":"Some problems often faced by local governments in financing development are the gaps between regional needs that are not balanced with the fiscal capacity of the region so that a fiscal gap arises. Efforts are needed to carry out risk management through fiscal risks monitoring. This study was aimed to analyze and evaluate indicators of risks in regions that can affect local goverment fiscal. This study used various sub-indicators derived from five fiscal risk indicators, namely economic, financial, institutional, social and environmental indicators. Of the several indicators, the variables that pose a risk in Bogor District are water connection problem from water company (PDAM) that are still low (social indicators), budget allocation for the environment and unemployment issue, while in Merauke District, some problem that need to be considered are Infrastructure expenditure (economic indicators), local own-source revenue (PAD), fluctuated unemployment issue (economic indicators), regional independence ratios (financial indicators), social indicators particularly for water connection problems and budget allocation for the living environment.","PeriodicalId":383717,"journal":{"name":"JRB-Jurnal Riset Bisnis","volume":"23 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123540407","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}
NFI is a national private company in Indonesian FMCG industry, headquartered in Jakarta which in 2021 carries the topic of simplification and digitalization of finance division's operations as the main topic. The process of simplification and digitization will make financial operational faster, but there are also many bad possibilities that can arise if NFI has not improved its risk management system because the current risk determination is still not good where it is only limited to writing down problems that have been resolved. Therefore, this qualitative research aims to create an Operational Risk Management System Design for the NFI Finance Division using the ISO 31000: 2018 guidelines which have 3 main elements, namely risk management principles, risk management pendekatan and risk management process. The risk management process consists of communication, determining the context, identifying risks, analyzing risks, evaluating risks, and planning for risk management. The data sources used are primary and secondary data with collection techniques in the form of interviews, observations, document studies, and group discussion forums and then analyzed using a combination of qualitative and quantitative approaches. Based on assessment that has been carried out, 30 operational risks were identified, 7 risks are high risk, 12 medium risk, 8 low risk, and 3 risks are very low risk. Therefore, it is necessary to have a risk management system that will help NFI in developing risk management plans.
{"title":"A Finance Division Operational Risk Management System Design","authors":"Vianna Maria Ursula, Bramantyo Djohanputro","doi":"10.35814/jrb.v5i2.2334","DOIUrl":"https://doi.org/10.35814/jrb.v5i2.2334","url":null,"abstract":"NFI is a national private company in Indonesian FMCG industry, headquartered in Jakarta which in 2021 carries the topic of simplification and digitalization of finance division's operations as the main topic. The process of simplification and digitization will make financial operational faster, but there are also many bad possibilities that can arise if NFI has not improved its risk management system because the current risk determination is still not good where it is only limited to writing down problems that have been resolved. Therefore, this qualitative research aims to create an Operational Risk Management System Design for the NFI Finance Division using the ISO 31000: 2018 guidelines which have 3 main elements, namely risk management principles, risk management pendekatan and risk management process. The risk management process consists of communication, determining the context, identifying risks, analyzing risks, evaluating risks, and planning for risk management. The data sources used are primary and secondary data with collection techniques in the form of interviews, observations, document studies, and group discussion forums and then analyzed using a combination of qualitative and quantitative approaches. Based on assessment that has been carried out, 30 operational risks were identified, 7 risks are high risk, 12 medium risk, 8 low risk, and 3 risks are very low risk. Therefore, it is necessary to have a risk management system that will help NFI in developing risk management plans.","PeriodicalId":383717,"journal":{"name":"JRB-Jurnal Riset Bisnis","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126203174","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 aims to examine the effect financial distress, nature of industry and change in auditor on fraudulent financial reporting. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample in this study is manufacturing companies that have reported the company's annual report. The analytical tool used in this study is SPSS version 25. The results showed that there was a negative influence between financial distress and fraudulent financial reporting and found no influence between nature of industry and change in auditor on fraudulent financial reporting. This research provides information about the worse the company’s financial condition can be the higher probability of the company committing fraudulent financial reporting. So that it becomes a consideration for companies in making policies to avoid the occurrence of fraudulent financial reporting. Keywords : Financial Distress, Nature of Industry, Change in Auditor, Fraudulent Financial Reporting
本研究旨在探讨财务困境、行业性质和审计师变化对虚假财务报告的影响。本研究的人口都是2015-2019年在印度尼西亚证券交易所上市的制造业公司。本研究的样本是已经报告了公司年度报告的制造公司。本研究使用的分析工具是SPSS version 25。结果表明，财务困境与虚假财务报告之间存在负向影响，行业性质和审计师变动对虚假财务报告没有影响。本研究提供的信息表明，公司的财务状况越差，公司进行虚假财务报告的可能性就越大。因此，如何避免虚假财务报告的发生成为公司制定政策的考虑因素。关键词:财务困境，行业性质，审计师变动，虚假财务报告
{"title":"Pengaruh Kesulitan Keuangan, Kondisi Industri Dan Pergantian Auditor Terhadap Kecurangan Laporan Keuangan","authors":"Tommy, Fenny Marietza","doi":"10.35814/jrb.v5i2.2802","DOIUrl":"https://doi.org/10.35814/jrb.v5i2.2802","url":null,"abstract":" \u0000This study aims to examine the effect financial distress, nature of industry and change in auditor on fraudulent financial reporting. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample in this study is manufacturing companies that have reported the company's annual report. The analytical tool used in this study is SPSS version 25. The results showed that there was a negative influence between financial distress and fraudulent financial reporting and found no influence between nature of industry and change in auditor on fraudulent financial reporting. This research provides information about the worse the company’s financial condition can be the higher probability of the company committing fraudulent financial reporting. So that it becomes a consideration for companies in making policies to avoid the occurrence of fraudulent financial reporting. \u0000 \u0000Keywords : Financial Distress, Nature of Industry, Change in Auditor, Fraudulent Financial Reporting","PeriodicalId":383717,"journal":{"name":"JRB-Jurnal Riset Bisnis","volume":"176 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131763326","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}
Evidence of poor governance in a country because the weakness of government's role in managing public resources which can be addressed by the phenomenon of corruption. Thus, the need for monitoring from an independent bodies to examine the financial accountability of state finances to the public. The purpose of this study was to determine the effect of audit finding, follow-up audit, and audit opinion on indication of corruption. This research was conducted at the Indonesian provincial government with a purposive sampling method. Samples obtained were 33 provincial governments from 34 provincial governments with 3-year observation period. The data was obtained by taking from the Summary Reports of Supreme Audit Board RI (BPK-RI), the Provincial Government Financial Report, and the Attorney General of Indonesia Annual Report in 2014-2016. The technique way used by multiple regression analysis with data panel approached. The findings showed that the Audit Findings has a significant positive effect on indication of corruption, meanwhile the follow-up audit and audit opinion has a significant negative effect on indication of corruption.
{"title":"Audit Pemerintah dan Indikasi Tindak Pidana Korupsi","authors":"Rafrini Amyulianthy, Iqbal Tejokusumo, Nelyumna Amyulianthy","doi":"10.35814/jrb.v5i2.1468","DOIUrl":"https://doi.org/10.35814/jrb.v5i2.1468","url":null,"abstract":"Evidence of poor governance in a country because the weakness of government's role in managing public resources which can be addressed by the phenomenon of corruption. Thus, the need for monitoring from an independent bodies to examine the financial accountability of state finances to the public. The purpose of this study was to determine the effect of audit finding, follow-up audit, and audit opinion on indication of corruption. This research was conducted at the Indonesian provincial government with a purposive sampling method. Samples obtained were 33 provincial governments from 34 provincial governments with 3-year observation period. The data was obtained by taking from the Summary Reports of Supreme Audit Board RI (BPK-RI), the Provincial Government Financial Report, and the Attorney General of Indonesia Annual Report in 2014-2016. The technique way used by multiple regression analysis with data panel approached. The findings showed that the Audit Findings has a significant positive effect on indication of corruption, meanwhile the follow-up audit and audit opinion has a significant negative effect on indication of corruption.","PeriodicalId":383717,"journal":{"name":"JRB-Jurnal Riset Bisnis","volume":"94 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126238662","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 mengeksplorasi potensi dan daya tarik produk kuliner Cilegon, mengetahui kendala yang dihadapi para pelaku UMKM kuliner dan mengembangkan strategi bisnis kuliner kota cilegon di tengah pandemi covid-19. Urgensi penelitian ini dibuat untuk membantu pelaku UMKM kuliner untuk bangkit dan produktif kembali. Sehingga usaha kuliner yang dijalankan bisa berkembang dan memaksimalkan potensi yang ada. Hasil temuan penelitian diharapkan dapat menjadi referensi bagi pengembangan strategi bisnis kuliner kota Cilegon pada masa pandemi. Data yang diperoleh dianalisis menggunakan metode kualitatif dengan pendekatan konsep manajemen strategis dan dianalisis secara deskriptif. Sedangkan data kuantitatif dianalisis dengan menggunakan alat analisis IFE, EFE, IE dan SWOT. Analisis ini digunakan untuk memperoleh gambaran secara mendalam mengenai objek penelitian. Informasi disajikan dalam bentuk tabulasi angka, gambar, dan matriks sesuai dengan hasil yang diperoleh. Luaran penelitian yang ditargetkan adalah membantu pelaku UMKM kuliner untuk bangkit dan produktif kembali melalui strategi pengembangan bisnis. Sehingga usaha kuliner yang dijalankan bisa berkembang dan memaksimalkan potensi yang ada. Hasil temuan penelitian diharapkan dapat menjadi referensi bagi pengembangan strategi bisnis kuliner kota Cilegon pada masa pandemi.
{"title":"Strategi Pengembangan Usaha Pelaku Umkm Kuliner Pada Masa Pandemi Covid - 19","authors":"Nurul Hilmiyah, Erwin Permana, Iha Haryani Hatta, Murti Widyaningsih","doi":"10.35814/jrb.v5i2.3391","DOIUrl":"https://doi.org/10.35814/jrb.v5i2.3391","url":null,"abstract":"Penelitian ini bertujuan untuk mengeksplorasi potensi dan daya tarik produk kuliner Cilegon, mengetahui kendala yang dihadapi para pelaku UMKM kuliner dan mengembangkan strategi bisnis kuliner kota cilegon di tengah pandemi covid-19. Urgensi penelitian ini dibuat untuk membantu pelaku UMKM kuliner untuk bangkit dan produktif kembali. Sehingga usaha kuliner yang dijalankan bisa berkembang dan memaksimalkan potensi yang ada. Hasil temuan penelitian diharapkan dapat menjadi referensi bagi pengembangan strategi bisnis kuliner kota Cilegon pada masa pandemi. Data yang diperoleh dianalisis menggunakan metode kualitatif dengan pendekatan konsep manajemen strategis dan dianalisis secara deskriptif. Sedangkan data kuantitatif dianalisis dengan menggunakan alat analisis IFE, EFE, IE dan SWOT. Analisis ini digunakan untuk memperoleh gambaran secara mendalam mengenai objek penelitian. Informasi disajikan dalam bentuk tabulasi angka, gambar, dan matriks sesuai dengan hasil yang diperoleh. Luaran penelitian yang ditargetkan adalah membantu pelaku UMKM kuliner untuk bangkit dan produktif kembali melalui strategi pengembangan bisnis. Sehingga usaha kuliner yang dijalankan bisa berkembang dan memaksimalkan potensi yang ada. Hasil temuan penelitian diharapkan dapat menjadi referensi bagi pengembangan strategi bisnis kuliner kota Cilegon pada masa pandemi.","PeriodicalId":383717,"journal":{"name":"JRB-Jurnal Riset Bisnis","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114849766","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 mengetahui seberapa besar pengaruh kualitas layanan dan harga terhadap citra perusahaan dengan kepuasan konsumen sebagai variabel intervening pada jasa pengiriman JNE. Metode pengambilan sampel yang digunakan adalah Sampling Purposive. Sampel penelitian ini terdiri dari 175 orang responden konsumen pengguna jasa PT. Tiki Jalur Nugraha Ekakurir (JNE) di wilayah Depok dan Jakarta Selatan. Data penelitian ini didapat dari hasil penyebaran kuisioner yang selanjutnya dianalisis dengan menggunakan Structural Eqution Modelling (SEM) dengan pendekatan Path analysis menggunakan sofware Smart PLS (Partial Least Square) versi 2.0. Berdasarkan hasil uji path analysis diperoleh hasil bahwa semua variabel independent yaitu kualitas layanan (X1), harga (X2) secara langsung tidak berhasil mempengaruhi citra perusahaan (Y) dan kepuasan konsumen (Z) secara positif dan signifikan mempengaruhi citra perusahaan (Y). Dalam penelitian ini kepuasan konsumen berhasil menjadi mediasi intervening antara kualitas layanan terhadap citra perusahaan dan mediasi antara harga dengan citra perusahaan. Dengan meningkatkan kualitas layanan (memberikan respon yang cepat tanggap dalam setiap keluhan konsumen) serta memberikan harga yang terjangkau bagi semua kalangan, diharapkan Jasa Pengiriman JNE menjadi pilihan utama bagi konsumen dalam melakukan pengiriman melalui JNE.
本研究的目的是了解服务质量和价格对企业形象的影响，即消费者满意度对JNE交付服务的可变影响。采用的抽样方法是采样目的。该研究样本由来自Depok和雅加达南部地区的PT. Tiki line Nugraha Ekakurir (JNE)客户的175人组成。本研究的数据来自于在第二版中使用strectural Eqution Modelling (SEM)进行分析的问卷数据。根据测试路径分析结果据英国《独立报》说,所有变量的结果就是服务质量(X1)、价格(xn)直接不成功影响企业形象(Y)和消费者满意度(Z)积极而显著地影响企业形象(Y)。这项研究成功调解intervening消费者满意度中服务质量对企业形象和价格之间的中介公司的形象。通过提高服务质量(对每一种消费者投诉给予迅速反应)，并为所有人提供负担得起的价格，预计JNE快递服务将成为消费者通过JNE交付的主要选择。
{"title":"Pengaruh Kualitas Layanan dan Harga Terhadap Citra Perusahaan Dengan Kepuasan Konsumen Sebagai Variabel Intervening pada Jasa Pengiriman JNE","authors":"Supriadi Thalib, Harimurti Wulandjani","doi":"10.35814/jrb.v5i1.2725","DOIUrl":"https://doi.org/10.35814/jrb.v5i1.2725","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh kualitas layanan dan harga terhadap citra perusahaan dengan kepuasan konsumen sebagai variabel intervening pada jasa pengiriman JNE. Metode pengambilan sampel yang digunakan adalah Sampling Purposive. Sampel penelitian ini terdiri dari 175 orang responden konsumen pengguna jasa PT. Tiki Jalur Nugraha Ekakurir (JNE) di wilayah Depok dan Jakarta Selatan. Data penelitian ini didapat dari hasil penyebaran kuisioner yang selanjutnya dianalisis dengan menggunakan Structural Eqution Modelling (SEM) dengan pendekatan Path analysis menggunakan sofware Smart PLS (Partial Least Square) versi 2.0. Berdasarkan hasil uji path analysis diperoleh hasil bahwa semua variabel independent yaitu kualitas layanan (X1), harga (X2) secara langsung tidak berhasil mempengaruhi citra perusahaan (Y) dan kepuasan konsumen (Z) secara positif dan signifikan mempengaruhi citra perusahaan (Y). Dalam penelitian ini kepuasan konsumen berhasil menjadi mediasi intervening antara kualitas layanan terhadap citra perusahaan dan mediasi antara harga dengan citra perusahaan. Dengan meningkatkan kualitas layanan (memberikan respon yang cepat tanggap dalam setiap keluhan konsumen) serta memberikan harga yang terjangkau bagi semua kalangan, diharapkan Jasa Pengiriman JNE menjadi pilihan utama bagi konsumen dalam melakukan pengiriman melalui JNE.","PeriodicalId":383717,"journal":{"name":"JRB-Jurnal Riset Bisnis","volume":"78 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129424283","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}
Tujuan dari penelitian kuantitatif ini adalah untuk melihat bagaimana dompet digital, lokus kontrol, dan gaya hidup mempengaruhi perilaku keuangan Generasi Z di kalangan mahasiswa UPN Veteran Jakarta. Pemilihan sampel menggunakan metode non-probability sampling dengan strategi kuota, dengan 210 responden diambil dari seluruh fakultas. Data dikumpulkan dengan menggunakan Google Forms untuk mengirim kuesioner. Aplikasi Smart PLS 3 digunakan untuk menguji analisis data, validitas dan reliabilitas, serta hipotesis dengan taraf signifikansi 0,05. Diperoleh hasil yaitu variabel penggunaan dompet digital berpengaruh positif dan signifikan terhadap perilaku keuangan, variabel lokus kontrol berpengaruh positif dan signifikan terhadap perilaku keuangan, dan variabel gaya hidup berpengaruh positif dan signifikan terhadap perilaku keuangan. Kata Kunci: penggunaan dompet digital, lokus kontrol, gaya hidup
{"title":"Analisis Perilaku Keuangan Generasi Z Pada Mahasiswa UPN Veteran Jakarta di Masa Pandemi","authors":"Syifa Nur Aini, Wahyudi, Tri Siswantini","doi":"10.35814/jrb.v5i1.2605","DOIUrl":"https://doi.org/10.35814/jrb.v5i1.2605","url":null,"abstract":"Tujuan dari penelitian kuantitatif ini adalah untuk melihat bagaimana dompet digital, lokus kontrol, dan gaya hidup mempengaruhi perilaku keuangan Generasi Z di kalangan mahasiswa UPN Veteran Jakarta. Pemilihan sampel menggunakan metode non-probability sampling dengan strategi kuota, dengan 210 responden diambil dari seluruh fakultas. Data dikumpulkan dengan menggunakan Google Forms untuk mengirim kuesioner. Aplikasi Smart PLS 3 digunakan untuk menguji analisis data, validitas dan reliabilitas, serta hipotesis dengan taraf signifikansi 0,05. Diperoleh hasil yaitu variabel penggunaan dompet digital berpengaruh positif dan signifikan terhadap perilaku keuangan, variabel lokus kontrol berpengaruh positif dan signifikan terhadap perilaku keuangan, dan variabel gaya hidup berpengaruh positif dan signifikan terhadap perilaku keuangan. \u0000Kata Kunci: penggunaan dompet digital, lokus kontrol, gaya hidup","PeriodicalId":383717,"journal":{"name":"JRB-Jurnal Riset Bisnis","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128746073","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}
A. A. D. Ridwan, Fanny Setiawan, Hizkia Davino Gratia Saragih, M. N. Aminnulloh, Phillo Putra Guntur Satiadhi, Istijanto
Penelitian ini bertujuan untuk menguji secara komprehensif faktor-faktor yang mempengaruhi niat konsumen membeli produk yang ramah lingkungan. Faktor-faktor yang diadopsi dari Model EAPIM yang terdiri dari sikap terhadap lingkungan, norma subyektif terhadap lingkungan, kendali yang dirasakan, kualitas yang dirasakan, dan citra diri; diperluas dengan menambah variabel harga. Konteks yang diteliti adalah produk ramah lingkungan yaitu furnitur daur ulang. Jumlah responden yang terlibat sebanyak 394 orang dan sampel diambil dengan metode konvenien. Metode analisis yang digunakan adalah analisis faktor dan regresi berganda. Hasil penelitian menunjukkan bahwa kualitas produk yang dirasakan, dan harga memiliki pengaruh yang positif terhadap niat membeli konsumen terhadap produk ramah lingkungan. Temuan ini secara teori mengindikasikan bahwa perilaku konsumen terhadap niat membeli lebih banyak dipengaruhi secara individu dibandingkan pengaruh karena norma subyektif dari orang lain. Bagi praktisi, temuan ini sangat berguna dalam merancang strategi bisnis untuk mendorong konsumen membeli produk ramah lingkungan. Kata Kunci: Faktor, Produk Ramah Lingkungan, Niat Membeli, Mebel Daur Ulang
{"title":"Factors Affecting Consumers' Intention to Purchase Environmentally Friendly Products: Recycle Furnitures","authors":"A. A. D. Ridwan, Fanny Setiawan, Hizkia Davino Gratia Saragih, M. N. Aminnulloh, Phillo Putra Guntur Satiadhi, Istijanto","doi":"10.35814/jrb.v5i1.2736","DOIUrl":"https://doi.org/10.35814/jrb.v5i1.2736","url":null,"abstract":"Penelitian ini bertujuan untuk menguji secara komprehensif faktor-faktor yang mempengaruhi niat konsumen membeli produk yang ramah lingkungan. Faktor-faktor yang diadopsi dari Model EAPIM yang terdiri dari sikap terhadap lingkungan, norma subyektif terhadap lingkungan, kendali yang dirasakan, kualitas yang dirasakan, dan citra diri; diperluas dengan menambah variabel harga. Konteks yang diteliti adalah produk ramah lingkungan yaitu furnitur daur ulang. Jumlah responden yang terlibat sebanyak 394 orang dan sampel diambil dengan metode konvenien. Metode analisis yang digunakan adalah analisis faktor dan regresi berganda. Hasil penelitian menunjukkan bahwa kualitas produk yang dirasakan, dan harga memiliki pengaruh yang positif terhadap niat membeli konsumen terhadap produk ramah lingkungan. Temuan ini secara teori mengindikasikan bahwa perilaku konsumen terhadap niat membeli lebih banyak dipengaruhi secara individu dibandingkan pengaruh karena norma subyektif dari orang lain. Bagi praktisi, temuan ini sangat berguna dalam merancang strategi bisnis untuk mendorong konsumen membeli produk ramah lingkungan. \u0000 \u0000Kata Kunci: Faktor, Produk Ramah Lingkungan, Niat Membeli, Mebel Daur Ulang","PeriodicalId":383717,"journal":{"name":"JRB-Jurnal Riset Bisnis","volume":"97 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121287508","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}
Audit quality is a finding of violations by the auditor in recording the client's financial statements. Audit quality is strongly influenced by the auditor as the party auditing the financial statements, so the auditor needs to follow and carry out his duties by the auditing standards that apply during the audit process. This investigation expects to analyze the impact of integrity, professionalism, and self-efficacy of auditors on audit quality. The populace in this investigation were all autonomous auditors who work in Public Accounting Firm which are enlisted with the Republic of Indonesia's Financial Audit institution. The sampling technique used in this study was simple random sampling. Data collection techniques in this study using library research and questionnaires. Hypothesis testing in this study uses multiple regression data analysis techniques using SPSS version 25.0. The results of this study indicate that integrity, professionalism, and self-efficacy have a positive effect on audit quality. The implications of this research are academic implications to determine the factors that can affect audit quality and can be used as material for developing research and knowledge, especially in the field of accounting related to audit quality and practical implications for developing further research in the auditing field.
{"title":"The Impact of Integrity, Professionalism, and Self-Efficacy of Auditors on Audit Quality","authors":"Kenny Ardillah","doi":"10.35814/jrb.v5i1.2554","DOIUrl":"https://doi.org/10.35814/jrb.v5i1.2554","url":null,"abstract":"Audit quality is a finding of violations by the auditor in recording the client's financial statements. Audit quality is strongly influenced by the auditor as the party auditing the financial statements, so the auditor needs to follow and carry out his duties by the auditing standards that apply during the audit process. This investigation expects to analyze the impact of integrity, professionalism, and self-efficacy of auditors on audit quality. The populace in this investigation were all autonomous auditors who work in Public Accounting Firm which are enlisted with the Republic of Indonesia's Financial Audit institution. The sampling technique used in this study was simple random sampling. Data collection techniques in this study using library research and questionnaires. Hypothesis testing in this study uses multiple regression data analysis techniques using SPSS version 25.0. The results of this study indicate that integrity, professionalism, and self-efficacy have a positive effect on audit quality. The implications of this research are academic implications to determine the factors that can affect audit quality and can be used as material for developing research and knowledge, especially in the field of accounting related to audit quality and practical implications for developing further research in the auditing field.","PeriodicalId":383717,"journal":{"name":"JRB-Jurnal Riset Bisnis","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123821579","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：