Pub Date : 2023-08-29DOI: 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.
{"title":"Pengaruh Brand Image Dan Celebrity Endorser Terhadap Keputusan Pembelian Compact Powder Pixy (Studi Kasus Pada Mahasiswa Aktif Yang Ada di Surabaya)","authors":"Yuzy Febriyanti Ardi, Zumrotul Fitriyah","doi":"10.31539/costing.v7i1.7396","DOIUrl":"https://doi.org/10.31539/costing.v7i1.7396","url":null,"abstract":"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.","PeriodicalId":500904,"journal":{"name":"Costing","volume":"13 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":"136348936","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 : 2023-08-29DOI: 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
{"title":"Pengaruh Pengetahuan Perpajakan, Kondisi Keuangan, Dan Ajaran Tri-Nga Terhadap Kepatuhan Pembayaran Pajak Bumi Dan Bangunan (Studi Kasus Wajib Pajak Di Wilayah Kecamatan Mlati)","authors":"Nur Anita Chandra Putri, Aktian Difianti","doi":"10.31539/costing.v7i1.6333","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6333","url":null,"abstract":"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","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}
Pub Date : 2023-08-29DOI: 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
{"title":"Reaksi Pasar Saham di Indonesia terhadap Keterbukaan Informasi Terkait Transaksi Afiliasi","authors":"Olivia Sirait, Arief Wibisono Lubis","doi":"10.31539/costing.v7i1.6412","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6412","url":null,"abstract":"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
","PeriodicalId":500904,"journal":{"name":"Costing","volume":"46 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":"136348939","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 : 2023-08-29DOI: 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
{"title":"Pengaruh Kualitas Sistem Informasi Akademik, Kualitas Informasi Dan Kualitas Layanan Terhadap Kepuasan Mahasiswa Program Studi Akuntansi","authors":"Noer Siti Zahara, Nunung Aini Rahmah","doi":"10.31539/costing.v7i1.6254","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6254","url":null,"abstract":"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","PeriodicalId":500904,"journal":{"name":"Costing","volume":"5 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":"136348938","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 : 2023-08-29DOI: 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.
{"title":"Faktor-Faktor Kepatuhan Pajak Terhadap Insentif Pajak Sebagai Moderasi Dengan Pelaku UMKM Di Wilayah Kabupaten Brebes","authors":"Widha Fitria, Achmad Badjuri","doi":"10.31539/costing.v7i1.5985","DOIUrl":"https://doi.org/10.31539/costing.v7i1.5985","url":null,"abstract":"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.
","PeriodicalId":500904,"journal":{"name":"Costing","volume":"67 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":"136348932","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 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
{"title":"Analisis Pengaruh Economic Value Added (EVA), Return On Asset (ROA) Dan Return On Equity (ROE) Terhadap Market Value Added (MVA)","authors":"Luthfiyani Zahrah Alfairah, Palti Marulitua Sitorus","doi":"10.31539/costing.v7i1.6418","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6418","url":null,"abstract":"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","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}
Pub Date : 2023-08-28DOI: 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.
{"title":"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)","authors":"Reza Nurfaradila, Muslimin Muslimin","doi":"10.31539/costing.v7i1.6090","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6090","url":null,"abstract":"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.
","PeriodicalId":500904,"journal":{"name":"Costing","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135135102","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 : 2023-08-26DOI: 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.
{"title":"Pengaruh Pandemi, Restrukturisasi, Dan Pinjaman Agunan Terhadap Kepuasan Pengusaha Mikro PT Pegadaian Cabang Pringgan","authors":"Fernando Fernando, Warnita Halawa, Rizky Wulandini, Deni Faisal Mirza, Nur M Ridha Tarigan","doi":"10.31539/costing.v7i1.6776","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6776","url":null,"abstract":"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.","PeriodicalId":500904,"journal":{"name":"Costing","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135236676","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 : 2023-08-26DOI: 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
{"title":"Pengaruh Brand Image Dan Brand Ambassador Terhadap Keputusan Pembelian Sabun Muka Garnier Pada Mahasiswa di Surabaya","authors":"Achmad Dhani Winarno, Zumrotul Fitriyah","doi":"10.31539/costing.v7i1.7395","DOIUrl":"https://doi.org/10.31539/costing.v7i1.7395","url":null,"abstract":"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","PeriodicalId":500904,"journal":{"name":"Costing","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135236675","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 : 2023-08-26DOI: 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
{"title":"Moderasi Reward Pada Pengaruh Sistem Akuntansi Manajemen Dan Pengukuran Kinerja Terhadap Kinerja Manajerial (Studi Kasus Perusahaan Bumn Di Kota Medan)","authors":"Fadillah Anwar, Edisah Putra Nainggolan","doi":"10.31539/costing.v7i1.7275","DOIUrl":"https://doi.org/10.31539/costing.v7i1.7275","url":null,"abstract":"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","PeriodicalId":500904,"journal":{"name":"Costing","volume":"2012 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135236674","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}