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Pengaruh Brand Image Dan Celebrity Endorser Terhadap Keputusan Pembelian Compact Powder Pixy (Studi Kasus Pada Mahasiswa Aktif Yang Ada di Surabaya) 品牌形象和名人代言人对购买 Pixy 紧凑型粉饼决策的影响(泗水活跃学生案例研究)
Pub Date : 2023-08-29 DOI: 10.31539/costing.v7i1.7396
Yuzy Febriyanti Ardi, Zumrotul Fitriyah
Penelitian tersebut mempunyai tujuan guna memahami dampak brand image dan celebrity endorser bagi keputusan dalam membeli bedak Pixy di kalangan mahasiswa aktif di Surabaya. Penelitian tersebut menerapkan metode kuantitatif dengan mengambil responden sebanyak 110 responden yang diidentifikasi menerapkan teknik sampling berbasis pedoman Ghozali. Populasi penelitian tersebut adalah mahasiswa aktif di Surabaya. Teknik pengumpulan informasi yang dipergunakan dalam penelitian tersebut ialah non-probability sampling dengan purposive sampling. Sampelnya adalah orang-orang yang membeli dan menggunakan produk bedak padat Pixy secara online maupun offline. Penelitian tersebut mempergunakan data primer dan sekunder. Penelitian tersebut menerapkan teknik analisa yakni (PLS) dengan uji validitas, uji reliabilitas dan uji hipotesis. Hasilnya menunjukkan bahwasanya brand image memiliki dampak positif yang signifikan bagi keputusan pembelian. Celebrity endorser memiliki dampak positif yang signifikan bagi keputusan pembelian.
这项研究的目的是了解品牌形象和明星内啡肽对购买泗水活跃学生皮克斯粉的决定的影响。该研究采用定量方法,将多达110名已知的受访者采用基于Ghozali准则的抽样技术。研究对象是泗水市活跃的学生。在该研究中使用的信息收集技术是非概率采样与采样。样本是那些在网上或离线购买和使用Pixy固体爽身粉产品的人。该研究使用原始和次要数据。该研究采用的分析技术为(请)有效性、可靠性测试和假设测试。结果表明,品牌形象对购买决策产生了积极的影响。名人内啡肽对购买决策产生了积极的影响。
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引用次数: 0
Pengaruh Pengetahuan Perpajakan, Kondisi Keuangan, Dan Ajaran Tri-Nga Terhadap Kepatuhan Pembayaran Pajak Bumi Dan Bangunan (Studi Kasus Wajib Pajak Di Wilayah Kecamatan Mlati) 税收知识、财务状况和三不加对地球和建筑纳税的影响(Mlati地区的纳税人案例研究)
Pub Date : 2023-08-29 DOI: 10.31539/costing.v7i1.6333
Nur Anita Chandra Putri, Aktian Difianti
The purpose of this study is to find out whether taxpayer compliance in paying land and building taxes is influenced by their knowledge of taxation, financial conditions, and Tri-Nga teachings. The study was conducted in Mlati District, Sleman Regency with a sample of 103 taxpayer respondents. The sampling strategy used is simple random sampling. Primary data is collected by distributing questionnaires to taxpayers. Answers to the questionnaire used in this study were quantified through scores or numerical values. The findings show that knowledge of taxation has no effect on taxpayer compliance with land and building tax payments, while economic conditions have a positive effect on land and building tax payer compliance and Tri-Nga teachings have a positive effect on land and building tax payer compliance. Keywords: Tax Knowledge, Financial Condition, Tri-Nga Teachings, and Taxpayer Compliance
本研究的目的是要找出纳税人在缴纳土地及建筑税时的依从性是否会受到他们的税务知识、财务状况及三法教义的影响。该研究在Sleman Regency的Mlati区进行,样本为103名纳税人。使用的抽样策略是简单的随机抽样。主要数据是通过向纳税人分发调查问卷收集的。本研究中使用的问卷答案通过分数或数值进行量化。研究结果表明,税收知识对纳税人的土地和建筑纳税合规没有影响,而经济条件对土地和建筑纳税人的合规有积极影响,三nga教义对土地和建筑纳税人的合规有积极影响。 关键词:税务知识、财务状况、三益法、纳税人合规
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 Keywords: Tax Knowledge, Financial Condition, Tri-Nga Teachings, and Taxpayer Compliance","PeriodicalId":500904,"journal":{"name":"Costing","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136348937","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}
引用次数: 0
Reaksi Pasar Saham di Indonesia terhadap Keterbukaan Informasi Terkait Transaksi Afiliasi 印尼股市对子公司交易开放信息的反应
Pub Date : 2023-08-29 DOI: 10.31539/costing.v7i1.6412
Olivia Sirait, Arief Wibisono Lubis
Affiliated transaction or also known as related party transaction (RPT) refers to a transaction involving two or more parties with a special or related relationship. Due to this relationship, the transactions may not be conducted according to the arm's length principle or cause a potential agency problem. Therefore, information disclosure to the public is necessary to provide a material information regarding affiliated transactions and as a key aspect of adhering to principles of good corporate governance. The aim of this study is to analyze whether there is a significant and positive impact on Indonesian stock market, in response to the RPT Announcements by issuers in Indonesia. Despite the prevalence of affiliated transactions among group companies in Indonesia, there is little research focused on the impact of RPT announcements on stock market reactions in Indonesia. Using event study as the method, in this study assess whether stock prices adjust in a timely manner upon the arrival of new public information. The results indicate that there is a significant and positive average abnormal return on the third trading day before RPT Announcement, and a significant and negative average abnormal return on the fourth trading day after RPT Announcement. Keywords: Stock market reaction, RPT announcement, affiliated transaction, event study
关联交易,又称关联方交易,是指具有特殊或关联关系的两个或两个以上当事人之间的交易。由于这种关系,交易可能不会按照公平原则进行,也可能会产生潜在的代理问题。因此,向公众披露信息对于提供有关关联交易的重要信息是必要的,也是坚持良好公司治理原则的关键方面。本研究的目的是分析印度尼西亚发行人对RPT公告的回应是否对印度尼西亚股票市场产生了显著的积极影响。尽管印度尼西亚集团公司之间的关联交易普遍存在,但很少有研究关注RPT公告对印度尼西亚股市反应的影响。本研究以事件研究为方法,评估在新的公开信息到来时,股票价格是否及时调整。结果表明,在RPT公告发布前第3个交易日平均异常收益显著且为正,在RPT公告发布后第4个交易日平均异常收益显著且为负。& # x0D;& # x0D;关键词:股市反应,RPT公告,关联交易,事件研究;
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 Keywords: Stock market reaction, RPT announcement, affiliated transaction, event study
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引用次数: 0
Pengaruh Kualitas Sistem Informasi Akademik, Kualitas Informasi Dan Kualitas Layanan Terhadap Kepuasan Mahasiswa Program Studi Akuntansi 学术信息系统质量、信息质量和服务质量对会计学习项目学生满意度的影响
Pub Date : 2023-08-29 DOI: 10.31539/costing.v7i1.6254
Noer Siti Zahara, Nunung Aini Rahmah
This study aims to determine the effect of Academic Information System Quality, Information Quality and Service Quality on Student Satisfaction in the Accounting study program at the Faculty of Economics and Business, Jenderal Achmad Yani University. This study uses quantitative data with a descriptive-associative approach. The analysis technique used is Probability Sampling and Simple Random Sampling with 305 samples from a population of 1,283 active students of the Accounting study program class of 2017-2022. The research data was obtained directly from the original source from the Google form by distributing questionnaires to respondents online. The results showed that partially the Quality of Academic Information Systems had a negative and significant effect on Student Satisfaction, while Information Quality had a positive and significant effect on Student Satisfaction and Service Quality had a positive and significant effect on Student Satisfaction. While simultaneously the Quality of Academic Information Systems, Information Quality and Service Quality have a significant effect on Student Satisfaction. Keywords: Academic Information System Quality, Information Quality, Service Quality
本研究旨在探讨学术资讯系统品质、资讯品质与服务品质对雅尼大学经济与商业学院会计学专业学生满意度的影响。本研究使用描述性联想方法的定量数据。使用的分析技术是概率抽样和简单随机抽样,从2017-2022年会计学习项目班级的1,283名活跃学生中抽取305个样本。研究数据直接从谷歌表格的原始来源获得,通过在线向受访者分发问卷。结果表明,学术信息系统质量对学生满意度有部分负向显著影响,而信息质量对学生满意度有正向显著影响,服务质量对学生满意度有正向显著影响。同时,学术信息系统质量、信息质量和服务质量对学生满意度有显著影响。 关键词:学术信息系统质量,信息质量,服务质量
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引用次数: 0
Faktor-Faktor Kepatuhan Pajak Terhadap Insentif Pajak Sebagai Moderasi Dengan Pelaku UMKM Di Wilayah Kabupaten Brebes 在布雷比斯摄政时期,对税收激励的顺从因素是温和的
Pub Date : 2023-08-29 DOI: 10.31539/costing.v7i1.5985
Widha Fitria, Achmad Badjuri
One of the regions in Indonesia with a fairly high growth of MSMEs is Brebes, Central Java. UMKMs in Brebes district continue to increase from 2016 to 2021. This research was conducted to determine the effect of tax understanding, income turnover and digitization of tax services using tax incentives as moderation. This study used a quantitative method with the sampling technique used was purposive sampling and obtained a number of 100 samples of UMKM’s in the Brebes area. As for the analytical method used in this study is descriptive statistical analysis and moderated regression analysis.. The result of this study is that tax understanding has a significant positive effect on taxpayer compliance. Then income turnover has a significant positive effect on taxpayer compliance. Furthermore, digitalization of tax services has no significant positive effect on taxpayer compliance. Meanwhile, tax incentives have a significant positive effect on tax understanding of taxpayer compliance. However, tax incentives do not have a significant positive effect on income turnover on taxpayer compliance. While tax incentives do not have a significant positive effect on digitalization of services on taxpayer compliance. Keyword : Tax understanding, income turnover, digitalization of services, tax incentives, taxpayer compliance.
印度尼西亚中小微企业增长较快的地区之一是中爪哇的布雷布。从2016年到2021年,布雷布地区的umkm继续增加。本研究采用税收优惠作为调节,以确定税收理解、收入周转和税务服务数字化的影响。本研究采用定量方法,采用有目的抽样技术,在布里布地区获得了100多份umkm样本。本研究采用的分析方法是描述性统计分析和有调节回归分析。本研究的结果是,税收理解对纳税人合规有显著的正向影响。所得周转对纳税人合规有显著的正向影响。此外,税务服务数字化对纳税人合规没有显著的正向影响。同时,税收优惠对纳税人合规的税收认知有显著的正向影响。然而,税收优惠对收入周转和纳税人合规性没有显著的正向影响。虽然税收优惠对纳税人合规的数字化服务没有显著的积极影响。 关键词:税收理解、收入周转、服务数字化、税收优惠、纳税人合规;
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 Keyword : Tax understanding, income turnover, digitalization of services, tax incentives, taxpayer compliance.
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引用次数: 0
Analisis Pengaruh Economic Value Added (EVA), Return On Asset (ROA) Dan Return On Equity (ROE) Terhadap Market Value Added (MVA) 经济增加值(EVA)、资产收益率(ROA)、净资产收益率(ROE)、市场增加值(MVA)分析
Pub Date : 2023-08-29 DOI: 10.31539/costing.v7i1.6418
Luthfiyani Zahrah Alfairah, Palti Marulitua Sitorus
This study aims to find out the influence of EVA, ROA, and ROE on MVA both partially and simultaneously on companies listed in the highway, airport, port, and allied products sub-sector on the Indonesian Stock Exchange in 2017-2021. The sum of EVA, ROA, and ROE as free variables (independent), while MVA variables as bound variables dependent). The population in this study is listed in the Sub-sector of toll roads, airports, ports, and allied products on the Indonesia Stock Exchange from 2017-2021. Three companies used samples. The sampling technique used in this study was purposive sampling. The data analysis technique used is descriptive statistics. The results of the data obtained will be processed using IBM SPSS 26. Research results show that EVA partially has no significant relationship with MVA, while ROA and ROE have significant relationships with MVA. And EVA, ROA, and ROE simultaneously have no effect on MVA. The results of this study are expected to provide new knowledge to readers. Especially investors who will start investing are expected to pay attention to other factors besides EVA, ROA, and ROE. Keywords: Economic Value Added, Return On Assets, Return On Equity, Market Value Added, IBM SPSS 26
本研究旨在了解2017-2021年印尼证券交易所公路、机场、港口及相关产品细分行业公司的EVA、ROA和ROE对MVA的部分和同时影响。将EVA、ROA和ROE作为自由变量(独立),而MVA变量作为约束变量(依赖)。本研究中的人口从2017-2021年在印度尼西亚证券交易所的收费公路、机场、港口和相关产品分行业中列出。三家公司使用了样本。本研究采用的抽样技术是有目的抽样。使用的数据分析技术是描述性统计。所得数据的结果将使用IBM SPSS 26进行处理。研究结果表明,EVA与MVA部分不显著相关,而ROA和ROE与MVA显著相关。EVA、ROA和ROE同时对MVA没有影响。本研究的结果有望为读者提供新的知识。特别是即将开始投资的投资者,应该关注EVA、ROA和ROE之外的其他因素。 & # x0D;关键词:经济增加值,资产收益率,净资产收益率,市场增加值,IBM SPSS 26
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 Keywords: Economic Value Added, Return On Assets, Return On Equity, Market Value Added, IBM SPSS 26","PeriodicalId":500904,"journal":{"name":"Costing","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136348931","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}
引用次数: 0
Pengaruh Profitabilitas, Free Cash Flow, Ukuran Perusahaan Dan Kebijakan Dividen Terhadap Nilai Perusahaan (Studi Kasus Pada Sub Sektor Perbankan Yang Terdaftar Di BEI 2017-2021) 盈利能力、自由现金流动、企业规模和股息政策的影响(北2017-2021年注册的亚银行区域案例研究)
Pub Date : 2023-08-28 DOI: 10.31539/costing.v7i1.6090
Reza Nurfaradila, Muslimin Muslimin
This study aims to examine and analyze the effect of profitability, free cash flow, firm size and dividend policy on firm value. The population in this study were 46 companies registered on the IDX and using a purposive sampling technique, a sample of 10 companies was obtained and there were 5 periods starting from 2019 to 2021, a total sample of 50 is obtained. From the analysis of the results of the research, it shows that profitability and company size affect firm value and free cash flow and dividend policy do not affect firm value. Then the F test simultaneously shows that the variable profitability, free cash flow, company size and dividend policy together have a significant effect on firm value Keywords: Profitability, Free Cash Flow, Company Size, Dividend Policy, Firm Value.
本研究旨在检验和分析盈利能力、自由现金流、企业规模和股利政策对企业价值的影响。本研究的人口为在IDX注册的46家公司,采用有目的抽样技术,从2019年到2021年分5个时期,共获得10家公司的样本,共获得50家样本。从研究结果的分析来看,盈利能力和公司规模影响公司价值,自由现金流和股利政策不影响公司价值。然后F检验同时表明,可变盈利能力、自由现金流、公司规模和股利政策共同对公司价值有显著影响 关键词:盈利能力,自由现金流,公司规模,股利政策,公司价值
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 Keywords: Profitability, Free Cash Flow, Company Size, Dividend Policy, Firm Value.
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引用次数: 0
Pengaruh Pandemi, Restrukturisasi, Dan Pinjaman Agunan Terhadap Kepuasan Pengusaha Mikro PT Pegadaian Cabang Pringgan 大流行病、重组和抵押贷款对小企业PT抵押贷款满意度的影响
Pub Date : 2023-08-26 DOI: 10.31539/costing.v7i1.6776
Fernando Fernando, Warnita Halawa, Rizky Wulandini, Deni Faisal Mirza, Nur M Ridha Tarigan
This study was conducted at Pt Pegadaian Pringgan Branch. The purpose of this study was to examine the effect of the pandemic, restructuring and collateral loans on the satisfaction of microentrepreneurs at PT. Pringgan Branch Pawnshop. The approach in this study is a quantitative approach. This type of research is a quantitative descriptive research. The population was 250 personnel employees and the sample was 71 personnel employees. Sampling technique Using Simple Random Samplin. Data collection using questionnaires, interviews and documentation. Data analysis techniques using multiple linear regression análisis. The conclusion of this study states that the pandemic has a significant effect on the satisfaction of micro entrepreneurs fostered by PT Pegadaian where the Sig value is < 0.05. Restructuring significantly affect the satisfaction of micro entrepreneurs fostered by PT Pegadaian where the value of GIS <0.05. Collateral loans have a significant effect on the satisfaction of micro entrepreneurs fostered by PT Pegadaian where the Sig value is < 0.05. Simultaneously with the pandemic, restructuring and collateral loans had a significant effect on the satisfaction of microentrepreneurs fostered by PT Pegadaian, where the Sig value was < 0.05. Adjusted value of RSquare is 0.733 or 73.30%, meaning that the research variables contribute greatly in explaining the satisfaction of micro entrepreneurs fostered by Pt Pegadaian at 73.30% while the remaining 26.70% is influenced by other factors outside this study. Keywords: Collateral loans, Pandemic, Restructuring, Satisfaction of Microentrepreneurs.
本研究在Pt Pegadaian Pringgan分行进行。本研究的目的是考察疫情、重组和抵押贷款对PT. Pringgan分行典当行的微型企业家满意度的影响。本研究的方法是定量方法。这类研究属于定量描述性研究。总体为250名员工,样本为71名员工。使用简单随机抽样的抽样技术。使用问卷调查、访谈和文件收集数据。使用多元线性回归的数据分析技术anÃ。本研究的结论表明,疫情对PT Pegadaian培养的微企业家满意度有显著影响,Sig值为<0.05. 重组显著影响PT Pegadaian培养的微企业家满意度,其中GIS值为0.05。担保贷款对PT Pegadaian培养的微企业家满意度有显著影响,Sig值为<0.05. 在疫情发生的同时,重组和抵押贷款对PT Pegadaian培养的微型企业家的满意度产生了显著影响,Sig值为<0.05. RSquare调整值为0.733,即73.30%,说明研究变量在解释Pt Pegadaian培养的微企业家满意度方面贡献较大,为73.30%,其余26.70%受本研究之外的其他因素影响。 关键词:抵押贷款;流行病;重组;
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引用次数: 0
Pengaruh Brand Image Dan Brand Ambassador Terhadap Keputusan Pembelian Sabun Muka Garnier Pada Mahasiswa di Surabaya 品牌形象和品牌大使对泗水学生购买 Garnier 洁面皂决策的影响
Pub Date : 2023-08-26 DOI: 10.31539/costing.v7i1.7395
Achmad Dhani Winarno, Zumrotul Fitriyah
The reason of this ponder was to discover out how brand picture and brand envoys impact the choice to buy Garnier facial cleanser for understudies in Surabaya. This investigate strategy is quantitative by taking a test of 110 respondents. The populace in this think about were understudies in Surabaya. Whereas the test in this ponder was taken by nonprobability testing strategy with accidental examining strategy. The test comprised of respondents who had acquired Garnier facial cleanser. The information utilized in this consider are essential information and auxiliary information. The investigation procedure utilized in this inquire about is (PLS) with legitimacy test, unwavering quality test and speculation test. The comes about of this think about demonstrate that brand picture incorporates a noteworthy (positive) impact on buy choice. Brand envoy has no noteworthy (positive) impact on acquiring choices. Keywords: Brand Image Brand Ambassador, Purchase Decision
这个思考的原因是为了发现品牌形象和品牌特使如何影响在泗水为替补购买卡尼尔洗面奶的选择。这种调查策略是量化的,通过对110名受访者进行测试。这些人都是泗水的学生。而本研究中的检验则采用非概率检验策略和偶然检验策略。该测试由获得卡尼尔洗面奶的受访者组成。本文所使用的信息包括基本信息和辅助信息。本次调查采用的调查程序为合法性检验、质量检验和推测检验。这一思考的结果表明,品牌形象对购买选择具有显著的(积极的)影响。品牌使者对获取选择没有显著(正向)影响。 & # x0D;关键词:品牌形象品牌大使购买决策
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引用次数: 0
Moderasi Reward Pada Pengaruh Sistem Akuntansi Manajemen Dan Pengukuran Kinerja Terhadap Kinerja Manajerial (Studi Kasus Perusahaan Bumn Di Kota Medan) 适度奖励管理会计制度和管理绩效测量的影响(Medan城市企业案例研究)
Pub Date : 2023-08-26 DOI: 10.31539/costing.v7i1.7275
Fadillah Anwar, Edisah Putra Nainggolan
The purpose of this study was to determine the relationship between Managerial Performance (Y) and the Influence of Rewards (X1), Management Accounting Systems (X2), and Performance Measurement (X3). The research method used is descriptive quantitative. The Likert scale is used to assess factors and methods of collecting data through surveys. A total of 30 BUMN companies in Medan City were sampled for the population of BUMN companies in the city in this study. Partial Least Square-Structural Equation Modeling (PLS-SEM), which was performed using SmartPLS version 3.0 software, is the data analysis method used in this study. The research findings show that the reward variable partially has a positive and significant effect on managerial performance. The management accounting system variable partially has a positive and significant effect on managerial performance. The performance measurement variable partially has a negative and insignificant effect on managerial performance. Keywords: Reward, Management Accounting System, Performance Measurement and Managerial Performance
本研究的目的是确定管理绩效(Y)与奖励(X1)、管理会计制度(X2)和绩效衡量(X3)的影响之间的关系。本研究采用描述性定量研究方法。李克特量表用于评估因素和通过调查收集数据的方法。本研究选取棉兰市共有30家BUMN公司作为棉兰市BUMN公司人口的样本。本研究使用的数据分析方法是偏最小二乘结构方程建模(PLS-SEM),使用SmartPLS 3.0版本软件进行。研究结果表明,薪酬变量对管理绩效有部分显著的正向影响。管理会计制度变量部分对管理绩效有显著的正向影响。绩效衡量变量对管理者绩效的影响部分为负且不显著。 关键词:薪酬,管理会计制度,绩效衡量,管理绩效
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引用次数: 1
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Costing
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