Journal Description Journal title : Jurnal Ilmiah Ekonomi dan Kewirausahaan Initials : JIEK Frequency : 2 issues per year (March & October) Prefiks DOI : 10.59112 Online ISSN : 2963 - 6396 Editor In Chief : Dr. Sapta Aji Sri Margiutomo, S.Kom.,M.M. Publisher : Universitas Nusa Megarkencana The Jurnal Ilmiah Ekonomi dan Kewirausahaan (JEK) is an open-access, peer-reviewed journal published by Universitas Nusa Megarkencana, Yogyakarta. The journal is issued twice a year (March and October). Its scope includes Economics, Management, Accounting, and Entrepreneurship.
PENGARUH LITERASI KEUANGAN TERHADAP PERILAKU MAHASISWA DALAM PEMBELIAN DI E-COMMERCE
The development of digital technology has reshaped students’ shopping habits, particularly through e- commerce platforms. Online shopping provides convenience and saves time, yet it also tends to encourage consumptive behavior. This study explores the influence of e-commerce and financial literacy on students’ consumer behavior. Literature shows that financial literacy plays a vital role in helping students manage their money, distinguish between needs and wants, and avoid impulsive purchases. However, many students still lack sufficient financial understanding, making them vulnerable to promotions, trends, and the ease of digital shopping features. Therefore, strengthening financial literacy is crucial to help students become more responsible and mindful in managing their expenses in today’s digital era.
Copyright (c) 2025 Jurnal Ilmiah Ekonomi dan Kewirausahaan
PENGARUH PENGALAMAN WISATAWAN, MOTIVASI PERJALANAN, DAN CITRA DESTINASI TERHADAP NIAT MENGUNJUNGI KEMBALI: STUDI PADA PENGUNJUNG TAMAN MINI INDONESIA INDAH
Indonesia possesses substantial potential in the tourism sector due to its natural wealth, cultural diversity, and historical heritage. One of the most prominent cultural tourism destinations representing the nation’s identity is Taman Mini Indonesia Indah (TMII). This study aims to examine the influence of tourist experience, travel motivation, and destination image on revisit intention among visitors of TMII. A quantitative approach was employed using primary data collected from 130 respondents through a structured questionnaire. The sampling technique applied was non-probability sampling. Data analysis involved validity and reliability testing, classical assumption testing, multiple linear regression analysis, coefficient of determination, and t- and F-tests, conducted using SPSS version 25. The results reveal that tourist experience, travel motivation, and destination image significantly affect revisit intention. Collectively, the all variables significantly explain revisit intention among TMII visitors, with tourist experience emerging as the most dominant factor driving tourists’ intention to revisit. These findings provide valuable insights for destination managers and policymakers in designing effective strategies to enhance visitor satisfaction and loyalty in cultural tourism destinations.
PENGARUH CELEBRITY ENDORSMENT DAN PRODUCT PLACEMENT TERHADAP MINAT BELI REALFOOD JELLY DALAM KONTEN “GOING SEVENTEEN EP.106”
The purpose of this research is to analyze the effect of celebrity endorsement and product placement on purchase intention on Realfood Jelly in the content of “GOING SEVENTEEN EP.106”. The approach used in this research is quantitative, with primary data obtained through questionnaires. Data testing includes validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression, t test, f test, and coefficient of determination. The research sample consisted of 150 respondents, selected using non-probability sampling method with purposive sampling technique. The analysis was performed using SPSS version 27. The results showed that partially celebrity endorsement have a significant influence on purchase intention, while product placement does not have a significant effect.
ANALISIS PENGARUH ELECTRONIC WORD OF MOUTH, BRAND IMAGE, DAN PERSEPSI HARGA TERHADAP MINAT BELI ALBUM MUSIK SECRET NUMBER DIKALANGAN PENGGEMAR MUSIK KPOP GENERASI Z
K-pop music is currently one of the most popular types of music among Indonesians, especially Gen-Z, so that interest in buying music albums among Gen-Z continues to grow along with the increasing influence of digital media and popular culture trends. This study aims to determine the influence of electronic word of mouth, brand image, and price perception on the interest in buying Secret Number's music album among Gen-Z. The sample of this study amounted to 100 respondents. The sampling technique used in this study was the purposive sampling method. The type of data used was primary data obtained through the distribution of online questionnaires using Google Forms. The tests carried out included validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, partial t-tests, simultaneous f-tests, and coefficient of determination tests. The results of the study indicate that electronic word of mouth, brand image, and price perception simultaneously influence the interest in buying Secret Number's music album among Gen-Z. Partially, these three variables also influence purchase interest, with the price perception variable being the most dominant factor influencing the interest in buying Secret Number's music album among Gen-Z.
PENGARUH PERSEPSI MANFAAT DAN PERSEPSI KEMUDAHAN PENGGUNAAN TERHADAP KEPUTUSAN PENGGUNAAN QRIS PADA UMKM DI KOTA DEPOK
This study analyzes the effect of perceived benefits and perceived ease of use on QRIS (Quick Response Code Indonesian Standard) adoption decisions among MSMEs in Depok City. Using a quantitative method, data were collected from 100 MSME respondents through questionnaires. The analysis included validity, reliability, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination (R²). The results show that both perceived benefits and perceived ease of use have a positive and significant effect, both simultaneously and partially, on QRIS adoption decisions. These findings provide insights for MSME actors and policymakers to strengthen QRIS adoption through education on its benefits and ease of use.
PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY, DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2022
Taxes are used by the government to carry out state responsibilities in various sectors of life to achieve general welfare. The company as one of the taxpayers has an obligation to pay taxes, the amount of which is calculated from the net profit it earns. This study aims to analyze the effect of Capital Intensity, Inventory Intensity, and Leverage on Tax Avoidance in the food and beverage subsector for the period 2021-2022. The sampling technique in this study used purposive sampling method and obtained 5 companies as research samples listed on the Indonesia Stock Exchange (IDX) in 2021-2022. Capital Intensity, Inventory Intensity, and Leverage are used as indicators in financial statements that affect tax avoidance. The results of this study indicate that Leverage (DAR), Capital Intensity, and Inventory Intensity simultaneously have a significant effect on Tax Avoidance. Partially, Leverage has no effect on Tax Avoidance, Capital Intensity has a positive effect on Tax Avoidance,and Inventory Intensity has a negative effect on Tax Avoidance.
FAKTOR YANG MEMPENGARUHI KINERJA PEMASARAN PADA UMKM DI KOTA DEPOK
The use of information and communication technology is driving the acceleration of marketing change, namely marketing using social media platforms, e-commerce, and the other platforms. The research objective is to find out the factors that influence marketing performance This research uses primary data, with a purposive sampling technique, a sample of 100 respondents. The sample in this research is MSMEs in the city of Depok wich have used social media and market place in their marketing. Research data wash tested using research instrument quality testing and hypothesis testing (t-test). The research results show that e-commerce, social media and innovation have an influence on marketing performance of MSMEs in Depok City
ANALISIS PENERAPAN PSAK 14 TENTANG AKUNTANSI PERSEDIAAN STUDI KASUS PT XYZ
Inventory is one of the assets owned by a company which is used to support the smooth running of the company's activities. Errors in inventory accounting cause the resulting financial reports to be invalid and unreliable for consideration in decision making. This research aims to analyze the accounting of merchandise inventory at PT XYZ in accordance with PSAK 14. The data collection method is through field studies using documentation and interview techniques. The results of the research show that the accounting for merchandise inventory at PT XYZ is in accordance with PSAK 14. The recording method applied by the company is the perpetual method. Recognition of inventory at the time of purchase is recognized in the period in which the goods are received, recognition of sales revenue and recognition of expenses for goods sold are recognized in the period handing over the goods to the buyer. Inventories are recorded at cost and valued using the average method. Inventory is presented in the statement of financial position, the cost of goods sold is presented in the comprehensive income statement. The company makes disclosures related to policies relating to inventory accounting in the notes to the financial statements.
PENGARUH BEBAN KERJA, KONFLIK INTERPERSONAL, DAN KOMUNIKASI TERHADAP STRES KERJA
The aim of this research is to prove whether there is a partial or simultaneous effect of workload, interpersonal conflict, and communication on work stress with the object of research being teachers at SMK Negeri 1 Kota Magelang. This study used a quantitative approach. The data used are primary data and secondary data with collection techniques through observation, interviews, and questionnaires. The population of this study was 108, the sampling technique was purposive sampling and the number of samples was determined using the slovin formula with a margin of error of 5% so that 85 respondents were obtained. Data analysis techniques were carried out by testing data quality, classical assumption testing and multiple linear regression analysis using SPSS. The results of the statistical t test found that partially showing workload had no effect on work stress. While interpersonal conflict variables and communication variables affect work stress. Based on the results of the F test, it was proved that the variables of workload, interpersonal conflict, and communication simultaneously affected work stress.
interpersonal conflict and communication
ANALISIS DAMPAK PENJUALAN MELALUI RESELLER DI UMKM SEMPRONG MUBAROK NGAMPEL
Micro, Small and Medium Enterprises (UMKM) Semprong Mubarok Ngampel is a household business MSME founded by an entrepreneur named Ali Rokhmat Nur Rokhmat. This business has received permits, MUI and P-IRT halal certification, this business operates in the production and sales sector of semprong and is located in Ngampel Village, Pituruh District, Purworejo Regency. Sales are made to Semprong Mubarok MSMEs through a shop reseller system, where the turnover from sales is still uncertain, causing problems. This research aims to analyze the factors that influence sales to resellers in Semprong Mubarok Ngampel MSMEs. This research uses analytical research methods. The type of data used by the author is quantitative and qualitative data. Data analysis in this research uses multiple linear regression with the SPSS version 24 program. Based on the results of the T test research, it appears that product variables have no effect on resellers and price variables have a significant effect on reseller decisions. F test analysis shows that product and price variables have a significant effect on Mubarok Ngampel MSME resellers.
PENGARUH NILAI KURS DAN INFLASI TERHADAP NILAI EKSPOR UDANG PUTIH BEKU UTUH INDONESIA KE JEPANG TAHUN 2017-2021 PADA MASA SEBELUM DAN SAAT PANDEMI COVID-19
The aim of this research is to analyze the influence of the Indonesian Rupiah exchange rate with the United States Dollar and the inflation rate on the export value of Indonesian whole frozen white shrimp to Japan in 2017-2021. This research uses quantitative secondary data, the test stages carried out are: multicollinearity test, heteroscedasticity, autocorrelation, ECM, partial t, simultaneous F and paired sample t test. The data used in this research uses data obtained from BPS and the Ministry of Trade for 2017-2021. The paired t test differentiates the period before the pandemic and during the pandemic, in 2018-2019 for the period before the pandemic and 2020-2021 for the period during the pandemic. The research results show that the two independent variables, the rupiah exchange rate and the rupiah inflation rate, do not have a significant effect on the export value of Indonesian white shrimp commodities to Japan during 2017-2021, either partially or simultaneously. The second result shows that there is no average difference in the export value of Indonesian white shrimp commodities to Japan before and during the COVID-19 pandemic.
PENGARUH CITRA MEREK, KUALITAS PRODUK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN LAPTOP ACER PADA MAHASISWA STIE NUSA MEGARKENCANA
In an increasingly modern era, information technology has become very important. As technology advances, electronic devices also develop. One electronic device that plays an important role in supporting student activities is a laptop. Laptops have many brands and types. One of them is Acer. The purpose of this research is to determine the influence of brand image, product quality and price on the decision to purchase Acer laptops among Stie Nusa Megarkencana students. This research is quantitative research. Sampling uses the Cochran formula as many as 100 people. Data collection was carried out by distributing questionnaires via Google Forms. Data analysis techniques use instrument tests, classical assumption tests, multiple linear regression analysis, t tests, f tests and coefficient of determination tests. The results of the research show that the brand image variable has a value of tcount = 0.882 < ttable = 1.984, for the product quality variable the value of tcount = 5.428 > ttable = 1.984, for the price variable the value of tcount = 2.071 > ttable = 1.984 and for brand image, product quality and price the value of Fcount = 26.275 > Ftable = 2.70. Or the research results show that brand image has no partial effect, product quality has a partial effect, price has a partial effect and brand image, product quality and price have a simultaneous effect on purchasing decisions.
ANALISIS PENERAPAN PRINSIP 5 C DALAM PENGAMBILAN KEPUTUSAN PEMBERIAN KREDIT PADA PT. BPR UGM YOGYAKARTA
Credit is one of the products owned by bank and non-bank financial institutions which carries a considerable risk. To gain confidence and protect the bank, the bank must conduct a careful assessment. This analysis seeks to determine the debtor's ability to return the credit received. The purpose of this study was to determine the application of 5C analysis in making credit decisions at PT. BPR UGM Yogyakarta. The research method used by the author is observation in order to obtain the required information and information related to the application of 5C analysis. In addition, the authors collect data by conducting field work practices and conducting literature studies which include books, journals, and documents related to the object of research. The 5C principle (Character, Capacity, Capital, Collateral, and Condition of economy) is the principle of 5C analysis of prospective customers in the process of providing credit. The results of the study show that to minimize the risk of non- performing loans that can lead to the occurrence of NonPerforming Loans, the 5C analysis is very important in making credit decisions. With the principle of prudence in assessing the character, ability, capital, collateral and business prospects of prospective customers in accordance with the provisions of Law No. 10 of 1998 concerning Banking and applying a guideline in credit based on the principles determined by Bank Indonesia.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, PENERAPAN STANDAR AKUNTANSI PEMERINTAH (SAP), DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI EMPIRIS PADA SATUAN KERJA LINGKUP WILAYAH KPPN D.I. YOGYAKARTA)
The high number of financial report fraud cases that occur in the government sector can weaken the level of public trust in government performance. Producing quality financial statements is an effort to increase government accountability and transparency to restore public trust. The quality of financial reports is influenced by several factors. This study aims to analyze the effect of human resources competency, the advantage of information technology, application of Government Accounting Standards (SAP), and Internal Control on the quality of financial reports. The population of this study is a work unit within the scope of the Yogyakarta KPPN area with a total sample of 76 employees. The data analysis technique used is SEM (Structural Equation Model) using SmartPLS 3.0 software. The results of this study indicate that the use of information technology and internal control systems has a positive and significant relationship to the quality of financial reports. While the competence of human resources and the application of Government Accounting Standards (SAP) has a positive but not significant relationship to the quality of financial reports.
Application of Government Accounting Standards (SAP)
The Advantage of Information Technology Internal Control Systems
PENGARUH PELATIHAN KERJA, DISIPLIN KERJA DAN BUDAYA KERJA DALAM MENINGKATKAAN KINERJA KARYAWAN DI PT GRAHA NUSA PRATAMA YOGYAKARTA
Internal problems that occur at PT Graha Nusa Pratama consist of weak human resources, training for employee performance, culture for employee performance and discipline itself at PT Graha Nusa Pratama. These weaknesses have an impact on the performance of PT. Graha Nusa Pratama employees which can result in the Company's goals not being achieved. Here researchers want to examine how employees perform in carrying out their work. This research aims to determine: (1) the influence of training on employee performance at PT. Graha Nusa Pratama, (2) the influence of work discipline on employee performance at PT Graha Nusa Pratama and (3) the influence of work culture on employee performance at PT. Graha Nusa Primary. The method used in this research is a qualitative method. The sources used are primary data and secondary data. Based on the results of data management using the SPSS 21 program, the Multiple Determination Coefficient (R Square) was obtained at R2=0.462, meaning that together training and work discipline contributed to influencing employee performance by 43.3%. From the analysis, the value of the multiple correlation coefficient (R) = 0.680 was also obtained. This means that the relationship between training and work discipline and employee performance (Y) is very close. Together it can be explained by the F test (Simultaneous Test) showing Fcount of 5,809 while Ftable 2,542 > 3.52 with a significant value of 0.00 < 0.05 so it can be concluded that H0 is rejected and Ha is accepted which means the Training and discipline variable work if tested together or simultaneously has a positive effect on employee performance.
PENGARUH PRODUCT QUALITY, BRAND IMAGE & PRICE TERHADAP KEPUTUSAN PEMBELIAN SEPATU VOLLY MEREK MIZUNO DI CLUB VOLI V9 WONOGIRI
Current developments have entered the era of high technology. Technological developments have a positive impact on many things. In sports, technological advances can encourage athletes to achieve more and more. Sports shoes are a very important sports support tool. This research aims to analyze the influence of Product Quality, Brand Image and Price on the decision to purchase Mizuno brand volleyball shoes at the V9 Wonogiri volleyball club. The research method used was a survey via a questionnaire distributed to respondents who were consumers of Mizuno volleyball shoes at the V9 Wonogiri volleyball club. This research sample consisted of 100 respondents in the Wonogiri area. Before being analyzed, a test was first carried out on the research instrument which included validity and reliability tests. Next, data analysis was carried out using multiple linear regression, t test, f test and analysis of the coefficient of determination. The research results show that Product Quality, Brand Image, and price have a significant influence on the decision to purchase Mizuno brand volleyball shoes at the V9 Wonogiri club. The managerial implication of this research is the importance of companies paying attention to and improving Product Quality, Brand Image and Price in order to increase consumer purchasing decisions for Mizuno brand volleyball shoes. This research contributes to the understanding of the factors that influence purchasing decisions in the sports shoe industry, especially Mizuno brand volleyball shoes.
FAKTOR-FAKTOR DETERMINAN MINAT BELI MAKE OVER DI TANGERANG
The purpose of this study was to determine the effect of Celebrity Endorser, E-WOM, Lifestyle and Brand Image on Buying Interest in Make Over in Tangerang City. The data used in this study are primary data with a sample size of 155 respondents with the criteria of women aged <18 - >40 years who have an interest in buying Make Over products. This study uses non-probability sampling technique with incidental sampling method. The testing tool used is SmartPLS 3.0. The results showed that Celebrity Endorser, Lifestyle and Brand Image partially had a positive and significant effect on Purchase Intention, while E-WOM had no positive and significant effect on Make Over Purchase Intention in Tangerang City. The variable that has the greatest influence on Make Over Purchase Intention in Tangerang City is Celebrity Endorser.
PENGARUH PENGETAHUAN PAJAK, SANKSI PAJAK, KESADARAN WAJIB PAJAK, MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI SAMSAT KOTA YOGYAKARTA
Motor vehicle tax is the highest source of income in the DI Yogyakarta Region with tax realization in 2022 up to 102% of IDR 961 billion of the total PAD target of 2.2 trillion. This success cannot be separated from the various efforts that have been made by the government, apart from that there are other factors that influence taxpayer compliance. This study aims to determine the influence of tax knowledge, tax sanctions, taxpayer awareness, and modernization of the tax administration system on motor vehicle taxpayer compliance in the Yogyakarta City Samsat. The number of samples used in the study was 100 respondents calculated based on the slovin formula with the accidental sampling method. Data collection was carried out using a questionnaire method distributed using a google form and processed using SPSS statistics. The research methods used to achieve this study include descriptive statistical analysis, data quality testing (validity test, reliability test), classical assumption test (normality test, multicollinearity test, heteroscedasticity test), multiple linear regression analysis test, operational hypothesis (partial t test, simultaneous F test, determination coefficient test). The results of this study indicate that tax knowledge and tax sanctions have a positive and significant effect, while taxpayer awareness and modernization of the tax administration system do not have a significant effect on taxpayer compliance. Tax knowledge, tax sanctions, taxpayer awareness, and modernization of the tax administration system simultaneously have a positive and significant effect on motor vehicle taxpayer compliance at the Samsat of Kota Yogyakarta.
modernization of the tax administration system
PENGARUH EFEKTIVITAS PROGRAM KELUARGA HARAPAN DAN BANTUAN PANGAN NON TUNAI TERHADAP KESEJAHTERAAN MASYARAKAT DESA BATURETNO KECAMATAN BANGUNTAPAN KABUPATEN BANTUL
The Family Hope Program (PKH) and Non – Cash Food Assistance (BPNT) are aid programs issued by the government as an effort to increase the economic independence of the poor and as an effort to alleviate poverty. This research aims to determine the influence of The Family Hope Program on the welfare of the Baturetno village community, to determine the influence of Non – Cash Food Assistance on the welfare of the community in Baturetno village and to determine the influence of the effectiveness of PKH and BPNT together of the welfare of the Baturetno village community. This research method uses quantitative methods. The population used was PKH and BPNT recipients with a sample size of 68 respondents. The data collection techniques used are questionnaires and documentation. Analytical techniques in this research are validation and reliability tests, class assumption tests, multiple regression tests and hypothesis tests. The result of this research are the influence of PKH with the calculated r value obtained at 4.138 > t table 1.668 and a significance value of 0.05 which has a significant effect on community welfare. The effect of BPNT was obtained at 1.788 > t table 1.668 and a significance value 0f 0.078 > 0.05 did not have a significant effect on community welfare. The influence of the effectiveness of PKH and BPNT is obtained by F count of 17.591 > F table 3.136 and significance value of 0.000 < 0.05, so it can be concluded that the effectiveness of PKH and BPNT has a significant effect together for the welfare of the people of Baturetno village.
ANALISIS PENGARUH HARGA, KUALITAS PRODUK, LOKASI DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN
Intense business competition requires companies to be creative and innovative in marketing. According to Kotler, marketing involves managing consumer relationships with a focus on the 4Ps: Product, Price, Place, and Promotion. In Yogyakarta, companies must be adaptive to global and local changes and create effective marketing strategies to maintain market share. This study targets visitors of Waroeng Kelapa Muda Arjoona Yogyakarta, with the research objects including Price, Product Quality, Place, and Promotion as the independent variables (X), and purchase decisions as the dependent variable (Y). The sample size determination uses Lemeshow's formula due to an unknown or infinite population. Data was collected through questionnaires as primary data sources. The research findings indicate that price does not significantly affect purchase decisions, while product quality and promotion have significant influences. Place also does not have a significant impact. However, collectively, price, product quality, place, and promotion have a significant positive effect on purchase decisions. Therefore, companies must maintain product quality, improve promotional strategies, consider location factors, and analyze competitors. Future researchers are advised to explore location factors in more detail, study consumer preferences, analyze innovative promotional strategies, and compare results with similar companies to gain broader perspectives in product and marketing management.
PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), DAN RETURN ON EQUITY (ROE) TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SUB_SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
Stock price is a tool used to measure the level of effectiveness and performance of a company due to fluctuations over time. Stock price is one of the considerations of investors in investment decisions. Changes in stock prices can provide benefits or even cause significant losses for investors. The purpose of this study was to determine the effect of Current Ratio, Debt to Equity Ratio, and Return On Equity on stock prices partially and simultaneously. The results of this study indicate that the Current Ratio (CR) and Return On Equity (ROE) variables have a significant effect on the stock price of food and beverage sub-sector manufacturing companies. While the Debt to Equity Ratio (DER) variable does not have a significant effect on the stock price of food and beverage sub-sector manufacturing companies. Simultaneously (together) the Current Ratio (CR), Debt to Equity Ratio (DER), and Return On Equity (ROE) variables have a significant effect on stock prices in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 20182022 period.
PENGARUH E-COMMERCE, UANG SAKU, DAN LITERASI KEUANGAN TERHADAP PERILAKU KONSUMTIF DI KALANGAN MAHASISWA JAKARTA
Students' living needs will always evolve with the times, both daily living needs and other needs. Consumptive behavior is synonymous with students because of the ability and facilities to shop. The aim of this research is to determine the influence of e-commerce, pocket money, and financial literacy on consumer behavior among students in Jakarta. This research sample consisted of 100 respondents. The sampling technique applied in this research is a simple random sampling method. The type of data in this research is primary data obtained by distributing questionnaires aimed at students in Jakarta. Tests carried out include validity tests, reliability tests, classical assumption tests, multiple regression analysis, partial t tests, simultaneous f tests and coefficient of determination tests. The final results of the test show that pocket money has a positive influence and influences the consumer behavior of students in Jakarta. Meanwhile, e-commerce and financial literacy do not influence the consumer behavior of students in Jakarta.
ANALISIS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANGAN CV ADIKUSUMO MALIOBORO YOGYAKARTA
Companies must have a good internal control system to improve efficiency and effectiveness in operations, ensure the reliability of information and protect assets, and comply with applicable regulations and policies. With a good system, procedures in every company activity are really considered so that there are not many losses experienced by the company. The purpose of this study was to determine and analyze the internal control system over trade goods inventory at CV Adikusumo by referring to the COSO framework which consists of five components, namely: 1) control environment, 2) risk assessment, 3) control activities, 4) information and communication, 5) monitoring. The analysis is carried out by evaluating the five components of COSO internal control. The research method used is descriptive qualitative method, namely by conducting direct observations, interviews and supported by literature studies. The results of the study indicate that the existing system at CV Adikusumo has been running quite well seen from the control environment, risk assessment, control activities, information and communication and monitoring. However, there is still something that is not appropriate where there are multiple tasks in running the organization because there is no replacement for the position needed by the company and there is a difference in stock due to negligence and lack of accuracy in duty.
ANALISIS SISTEM INFORMASI PERSEDIAAN BARANG “SIDIAN” UNTUK MENINGKATKAN EFEKTIFITAS PELAPORAN PERSEDIAAN BARANG HABIS PAKAI DI RSUD SLEMAN
Hospitals provide healthcare services. Inventory management systems in any institution are inseparable from healthcare services. RSUD Sleman has implemented an inventory information system using the SIDIAN application, which can support activities and operations effectively and efficiently. Inventory reporting is crucial for RSUD Sleman as one of the Regional Work Units in Sleman Regency, as RSUD Sleman is one that is always subject to sampling audits by the Badan Pemeriksa Keungan (BPK) every year. This research aims to determine the use of the SIDIAN application used in RSUD Sleman for inventory reporting at RSUD Sleman The research method employs a qualitative descriptive method, with data collected through direct observation, interviews, and literature review. The analysis results indicate that the inventory recording procedures at RSUD Sleman have been running smoothly. The SIDIAN application significantly assists in recording the management of consumable inventory at RSUD Sleman, leading to more effective reporting. The SIDIAN application has the potential to enhance the effectiveness of consumable inventory reporting at RSUD Sleman. However, in the implementation of inventory recording in the Pharmacy warehouse within the SIDIAN application, there is still a lack of detail due to the vast variety and quantity of drugs in the pharmacy warehouse. This results in less effective reporting of the Pharmacy Warehouse inventory in the SIDIAN output system when detailed reports are required from the SIDIAN application.
PENGARUH BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN PADA HARIAN JOGJA
This study aims to identify and analyze employee performance at Harian Jogja. In relation to this, the research investigates how employees can perform effectively under the influence of organizational culture. Accordingly, this research seeks to demonstrate the significance of organizational culture (X) on employee performance (Y). The population used in this study consisted of 40 individuals. Data were collected using a questionnaire method. The data analysis technique employed was multiple linear regression using the Statistical Product and Service Solution (SPSS). The simple linear regression equation produced the following formula: Y = 14.760 + 0.755X. The results of the study indicate that the organizational culture variable contributes positively to employee performance. The calculated t-value was 6.163 > t-table value of 2.022, with a significance level (sig.) of 0.000 < 0.05. The adjusted R² value obtained from the regression model was 0.487, which means that the model explains 48.7% of the variance in employee performance (Y) due to organizational culture (X), while the remaining 51.3% is influenced by other factors not included in this study. Therefore, the null hypothesis (H0) is rejected and the alternative hypothesis (H1) is accepted, indicating that organizational culture (X) has a significant influence on employee performance (Y).
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN INDUSTRI PT GUDANG GARAM Tbk DAN PT H.M SAMPOERNA Tbk
This research aims to analyze the comparative financial performance of PT Gudang Garam Tbk and PT HM Sampoerna Tbk. The research focus covers the 2018-2022 period, using quantitative descriptive analysis methods to evaluate liquidity, solvency, profitability and activity ratios based on the financial reports of the two companies. The data in this research uses a documentary method, and the results of the analysis show significant variations in the financial performance of these cigarette industry companies over the research period. The main findings are that PT HM Sampoerna has a higher current ratio, a greater quick ratio and a higher cash ratio as well as stronger liquidity management in the cigarette industry. These results provide valuable insight into companies' responses to economic challenges..
ANALISIS PENGARUH KUALITAS PRODUK, HARGA, DAN REPURCHASE TERHADAP KEPUASAN KONSUMEN PRODUK VIVA DI KOTA YOGYAKARTA
Cosmetics are one of the things that can improve a woman's mood and be a support in appearance. In order to get quality cosmetics, people are often willing to spend more to meet their needs. Viva Cosmetic is the first cosmetic brand to declare "Made In Indonesia". Since 1962 one of the leading cosmetics in Indonesia until now from Surabaya. PT. Vithaparm produced for the manufacture of creams, lipsticks, and liquids in 2008, as well as powders and compact powders in 2009. Using advanced technological machines, Viva Cosmetic contains halal and safe raw materials because it is created for the comfort of women who use it. This study aims to determine the analysis of the influence of product quality, price, and repurchase on consumer satisfaction of viva products in the city of Yogyakarta (a study on users or those who have used viva products in the city of Yogyakarta). This research method uses a quantitative method. The population in this study is all consumers who have used viva products in the city of Yogyakarta, with a sample of 100 people. Data collection techniques using questionnaires The analysis method in this study uses SPSS v29. Then validity tests, reliability tests, multiple linear regression analysis tests, and hypothesis tests were carried out on the data that had been obtained. Based on the results of this study, it shows that partially, the variables of product quality, price, and repurchase have a positive effect on consumer satisfaction. Meanwhile, simultaneously the variables of product quality, price, and repurchase have a positive and significant effect on consumer satisfaction in users of viva products of PT. Vithaparm.
ANALYSIS OF THE EFFECT OF AUDIT TENURE AND DEBT DEFAULT ON GOING CONCERN AUDIT OPINIONS IN PROPERTY & REAL ESTATE SECTOR COMPANIES
This study aims to analyze the effect of audit tenure and debt default on the issuance of going concern audit opinions in property & real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. Going concern audit opinion is one of the opinions given by auditors if there is serious significant doubt about the company's ability to continue its operations. The independent variables in this study are audit tenure, which measures the length of engagement between the auditor and the client, and debt default, which refers to the failure of the debtor (company) to make timely principal or interest payments. The research method used is a quantitative approach with logistic regression analysis. The research sample consisted of 15 companies selected using purposive sampling techniques, with a total of 60 observations based on four financial reporting periods. Hypothesis testing was carried out through a t-test for partial effects and an F-test for simultaneous effects. The results of the study partially showed that audit tenure has a significant effect on going concern audit opinions. Conversely, debt default does not have a significant effect on going concern audit opinions. Simultaneously, audit tenure and debt default together have a significant influence on the issuance of going concern audit opinions.