PEMAKALAH: Jurnal Penelitian Manajemen Akuntansi Berkala Ilmiah

PENGARUH BRAND IMAGE DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN PADA E-COMMERCE SHOPEE (Studi Kasus Mahasiswa/i Semester I Program Studi Manajemen Kelas PAgi STIE Sultan Agung Tahun Akademik 2022/2023)

Natasia Pardede — 2024-05-06

The objectives of this study are: 1. To find out the description of brand image, promotion and purchasing decisions in Shopee e-commerce. 2. To determine the effect of brand image and promotion on purchasing decisions in Shopee e-commerce both simultaneously and partially. This research uses library and field research. The population in this study were all students who were active in First Semester in the STIE Sultan Agung of Management Program morning class for the 2022/2023 Academic, totaling 95 people and the sample used in this study were 50 students using purposive sampling. The data sources used are primary and secondary data. Data collection is done through questionnaires, interviews, and documentation. The research instrument test used is validity and reliability test. The data analysis technique used is normality test, qualitative descriptive analysis and quantitative descriptive analysis.The results of this study can be concluded as follows: 1. Brand image, promotion and purchasing decisions are good. 2. There is a positive influence between brand image and promotion on purchasing decisions both simultaneously and partially. 3.There is a moderately high between brand image and promotion with purchasing decisions. The purchasing decisions can be explained by brand image and promotion both simultaneously and partially. 4. H₀ is rejected, means that brand image and promotion have a positive and significant effect on purchasing decisions in Shopee e-commerce both simultaneously and partially.

PENGARUH WORD OF MOUTH DAN BRAND IMAGE TERHADAP MINAT BELI KONSUMEN PADA PRODUK IMPLORA CHEEK & LIP TINT (Studi Kasus Pada Mahasiswi Semester V Kelas Pagi Prodi Manajemen T.A. 2022/2023 STIE Sultan Agung)

Adilah Habibie — 2024-05-06

The purposes of this study are: 1. To determine the description of word of mouth, brand image and buying interest in Implora Cheek & Lip Tint products. 2. To determine the influence of word of mouth and brand image on buying interest n Implora Cheek & Lip Tint products both simultaneously and partially. This research uses the design of library research and field research. The sample in this research were 32 consumers who had used Implora Cheek & Lip Tint products. The type of data used in this study are qualitative data and quantitative data. Sources of data used in this study are primary data and secondary data. Data collection was carried out by interviews, questionnaires and documentation. Test the research instrument used is the validity test and reliability test. The analysis technique used is the normality test, qualitative descriptive analysis, and quantitative descriptive analysis. The results of this study can be summarized as follows: 1. Word of mouth, brand image and consumer buying interest are good. 2. Word of mouth and brand image have a positive effect on consumer buying interest. 3. There is moderately high correlation between word of mouth and brand image on consumer buying interest. The level of buying interest can be explained by word of mouth and brand image. 4. The results of the hypothesis test stated that H₀ was rejected, meaning that there was a positive and significant influence between word of mouth and brand image on consumer buying interest in Implora Cheek & Lip Tint products both simultaneously and partially.

PENGARUH MOTIVASI DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA KARYAWAN PADA PT POS (PERSERO) PEMATANG SIANTAR

Hertina Manurung — 2024-05-06

The objectives of this study are 1. To find out the picture of motivation, work environment and employee job satisfaction at PT Pos (Persero) Pematang Siantar. 2. To determine the effect of motivation, work environment and job satisfaction on PT Pos (Persero) Pematang Siantar 21100 both simultaneously and partially. This research are literature and field research design. The population is all organic employees at PT Pos (Persero) Pematang Siantar 21100 which amounts to 40 employees. The types of data are qualitative and quantitative data. The data sources are primary and secondary data. Data collection by questionnaires and documentation. Test instruments with validity and reliability tests. Data analysis techniques: normality test, qualitative and quantitative descriptive analysis. The results are: 1. Good motivation, good work environment and good job satisfaction. 2. There is a positive influence between motivation and work environment on job satisfaction. 3. There is a moderately high and positive correlation between motivation and work environment on employee job satisfaction. Then the high and low job satisfaction can be explained by motivation and work environment. 4. Hypothesis test result: H₀ is rejected, meaning that there is a significant influence of motivation and work environment on job satisfaction both simultaneously and partially.

PENGARUH KUALITAS PELAYANAN, HARGA DAN LOKASI TERHADAP KEPUASAN KONSUMEN PADA BOLON SALON PEMATANG SIANTAR

Luvi Yanti Lawolo — 2024-05-06

The purposes of this study were: 1. To describe the quality of service, price, location and customer satisfaction at Bolon Salon Pematang Siantar. 2. To determine the effect of service quality, price and location on customer satisfaction at Bolon Salon Pematang Siantar either simultaneously or partially. The research method used is qualitative analysis and quantitative analysis. The study uses a library research design and field research. The population in this study were consumers at Bolon Salon Pematang Siantar, totaling 35 people. The types of data used in this study are qualitative data and quantitative data. Sources of data used are primary data and secondary data. Data collection was carried out by interviews, documentation and questionnaires. The research instrument test used is the validity test and reliability test. Data analysis techniques consist of normality test, qualitative descriptive analysis and quantitative descriptive analysis. The results of this study can be summarized as follows: 1. Service quality, price and location are good and consumers satisfaction are satisfied. 2. There is a positive influence between service quality, price and location on customer satisfaction both simultaneously and partially. 3. There is a moderately high relationship between service quality, price and location with customer satisfaction. Then the low level of customer satisfaction can be explained by the quality of service, price and location. 4. The results of the hypothesis test stated that H0 was rejected, meaning that there was a positive and significant influence between service quality, price and location on customer satisfaction both simultaneously and partially.

PENGARUH KUALITAS PRODUK DAN BRAND EQUITY TERHADAP MINAT BELI PADA PRODUK BODY LATION NIVEA (Studi Kasus Pada Mahasiswa/i Semester VII Kelas Pagi Program Studi Manajemen T.A. 2022/2023 Di STIE Sultan Agung)

Nadya Dwisyarah — 2024-05-06

The purposes of this study are: 1. To determine the description of product quality, brand equity, and buying interest at Nivea Body Lotion Products (Case Study on Semester VII Students in the Morning Class of the Management Study Program T.A. 2022/2023 at STIE Sultan Agung). 2. To determine the effect of product quality and brand equity on buying interest at Nivea Body Lotion Products (Case Study on Semester VII Students in the Morning Class of the Management Study Program T.A. 2022/2023 at STIE Sultan Agung) both simultaneously and partially. This study uses library research and field research design. The population of this study were 84 people and the sample used in this study totaled 35 people, by using purposive sampling technique. The types of data used are qualitative data and quantitative data. Sources of data used are primary data and secondary data. Data collection is done by interviews, documentation, and questionnaires. The research instrument test used is validity test and reliability test. The analytical technique used is normality test, qualitative descriptive analysis, and quantitative descriptive analysis. The results of this study can be concluded as follows: 1. Product quality, brand equity, and buying interest are good. 2. There is positive effect between product quality and brand equity on buying interest either simultaneously or partially. 3. There is moderately high correlation between product quality and brand equity with buying interest. The level of buying interest can be explained by product quality and brand equity. 4. The results of the hypothesis test stated that H₀ is rejected, meaning that product quality and brand equity have positive and significant effect on buying interest both simultaneously and partially.

PENGARUH E-SERVICE QUALITY DAN E-LIFESTYLE TERHADAP REPURCHASE INTENTION PADA APLIKASI MOBILE KAI ACCESS DI PT KERETA API INDONESIA (PERSERO) STASIUN SIANTAR

Nurul Fadila — 2024-05-06

The objectives of this study were to determine: 1. Overview of e-service quality, e-lifestyle, and repurchase intention on the KAI Access mobile application at PT Kereta Api Indonesia (Persero) Stasiun Siantar. 2. The effect of e-service quality and e-lifestyle on repurchase intention on the KAI Access mobile application at PT Kereta Api Indonesia (Persero) Stasiun Siantar either simultaneously or partially. This research instrument test used validity test and reliability test. The data analysis techniques used were normality test, qualitative descriptive analysis and quantitative descriptive analysis. The results of this study could be concluded as follows: 1. E-Service quality, e-lifestyle and repurchase intention were good. 2. There was positive influence between e-service quality and e-lifestyle on repurchase intention. 3. There was moderately high correlation between e-service quality and e-lifestyle with repurchase intention. The level of repurchase intention could be explained by e-service quality and e-lifestyle. 4. The results of the hypothesis test state that H0 was rejected, meaning that there was positive effect between e-service quality and e-lifestyle on repurchase intention on the KAI Access mobile application at PT Kereta Api Indonesia (Persero) Stasiun Siantar both simultaneously and partially.

PENGARUH HARGA DAN WORD OF MOUTH TERHADAP MINAT BELI KONSUMEN PADA HANDBODY CITRA (Studi Kasus Pada Remaja Putri Desa Gur-gur Sawah 1 Kecamatan Panombeian Panei)

Okta Creis Serevina Nainggolan — 2024-05-06

The purposes of this study are: 1. To determine the description of price, word of mouth and consumer buying interest in handbody citra. 2. To determine the effect of price and word of mouth on consumer buying interest in handbody images, either simultaneously or partially. This research is done by using the design of library research and field research. The sample in the study were 33 young women from the village of Gur-Gur Sawah 1. The types of data used in this research are qualitative data and quantitative data. Source of data using primary data and secondary data. Data collection techniques were carried out using questionnaires, interviews and documentation. The test of this research instrument is the validity test and reliability test. The data analysis technique used is the normality test, qualitative descriptive analysis and quantitative descriptive analysis. The results of this study can be summarized as follows: 1. Prices and word of mouth are good and consumer buying interest is good. 2. The results of the regression analysis show that there is a positive influence between price and word of mouth on consumer buying interest either simultaneously or partially. 3. The results of the correlation coefficient analysis show that there is a very strong relationship between price and word of mouth with consumer buying interest. Whether or not consumer buying interest can be explained by price and word of mouth.4. The results of the hypothesis test stated that H0 was rejected, meaning that price and word of mouth had a positive and significant effect on consumer buying interest both simultaneously and partially.

PENGARUH LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERATING PADA KANTOR KEMENTERIAN AGAMA KOTA PEMATANG SIANTAR

Ratry Widya Ningrum — 2024-05-06

The objectives of this study are: 1. To determine the description of the work environment, organizational culture and employee performance at Kantor Kementerian Agama Kota Pematang Siantar. 2. To determine the effect of the work environment on employee performance at Kantor Kementerian Agama Kota Pematang Siantar. 3. To determine the effect of the work environment on employee performance moderated by organizational culture at Kantor Kementerian Agama Kota Pematang Siantar. This research uses library research design and field research. The population in this study were all Civil Servants (PNS) at the Kantor Kementerian Agama Kota Pematang Siantar totaling 51 employees. The types of data used in this study are qualitative data and quantitative data. The data sources used are primary data and secondary data. Data collection techniques were carried out by questionnaire, interview and documentation. The research instrument test includes validity test and reliability test. Data analysis techniques include normality test, qualitative descriptive analysis and quantitative descriptive analysis consisting of simple linear regression, correlation coefficient and coefficient of determination, and hypothesis testing. The research results are as follows: 1. Work environment are good, organizational culture are strong and employee performance are good. 2. There is positive effect between work environment on employee performance, then there is a positive influence between the work environment on employee performance with organizational culture as moderating variable. 3. There is moderately high correlation between work environment and employee performance, and moderately high correlation between work environment and employee performance moderated by organizational culture. Furthermore, the level of employee performance can be explained by work environment and organizational culture as moderating variable. 4. The results of the hypothesis H₀ are rejected, meaning that work environment has positive and significant effect on employee performance, then organizational culture is able to significantly moderate the effect of the work environment on employee performance.

PENGARUH PERSONAL SELLING DAN PERSEPSI KONSUMEN TERHADAP MINAT BELI KONSUMEN PADA TOKO SERBA 35 PEMATANG SIANTAR

Yani Octaviani Siallagan — 2024-05-06

In every business activity, basically aims to obtain optimal profits to maintain the company's existence in the competition. This study aims to examine how personal selling and consumer perceptions influence consumer buying interest at the 35 Pematangsiantar Department Store. Questionnaires, interviews and documentation were used to collect data. Validity and reliability tests applied to research instruments. Normality, qualitative descriptive analysis, and quantitative descriptive analysis are all types of data analysis approaches. Validity and reliability tests were applied to research instruments. Normality, qualitative descriptive analysis, and quantitative descriptive analysis are all types of data analysis approaches. The findings of this study support the idea that personal sales and consumer perceptions of purchase intention have a positive and significant relationship. According to the analysis of the correlation coefficient, personal selling and consumer perceptions of purchase intention are weak and positive. Personal selling and consumer perceptions can be used to explain high and low consumer buying interest. The results of the hypothesis test show that H0 is rejected, indicating that personal sales and consumer perceptions have a positive and significant influence on purchase intention either simultaneously or partially.

PENGARUH BRAND IMAGE DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PRODUK MADAME GIE (STUDI KASUS MAHASIWA/I SEMESTER VII PROGRAM STUDI MANAJEMEN KELAS PAGI T.A 2022/ 2023)

Youli Anisa Siahaan — 2024-05-06

The purposes of study were t: 1. Describe brand image, price and purchasing decisions for Madame Gie products (Case Study of Student Semester VII Morning Class Management Study Program Academic Year 2022/2023). 2.Determine the effect of brand image and price on purchasing decisions for Madame Gie products (Case Study Student Semester VII Morning Class Management Study Program Academic Year 2022/2023) either simultaneously or partially. Design research are library and field . The population were students who were active in Management study program in the morning class of semester VII T.A 2022/2023 STIE Sultan Agung, totaling 84 people and the sample was 50 people using the purposive sampling method. This sample was taken among students who were still active in the Morning Class Management Study Program in the first semester T.A. 2022/2023 STIE Sultan Agung uses Madame Gie products. Sources of data are primary and secondary. Data collection by questionnaires, interviews, and documentation. The instrument used the validity test and the reliability test. The analysis technique the normality test, qualitative and quantitative descriptive analysis. The results are : 1. Brand image, price and purchasing decisions for Madame Gie's products are good. 2. There is a positive influence between brand image and price on purchasing decisions of Madame Gie's products either simultaneously or partially. 3. There is moderately high correlation between brand image and price on purchasing decisions either simultaneously or partially. The high and low purchasing decisions of Madame Gie's products can be explained by the brand image and price simultaneously or partially. 4. H0 is rejected, meaning that brand image has a positive and significant effect on purchasing decisions for Madame Gie products (Case Study in Semester VII Students of the Morning Class Management Study Program at STIE Sultan Agung Academic Year 2022/2023) both simultaneously and partially.

ANALISIS KINERJA KEUANGAN DENGAN MENGGUNAKAN ECONOMIC VALUE ADDED PADA PT ULTRA JAYA MILK, TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA

Alrido Simanjuntak — 2024-05-06

The ipurpose iof ithis istudy iis ito ifind iout: i1. iAn ioverview iof ithe ifinancial iperformance iof iPT iUltra iJaya iMilk, iTbk iwhich iis ilisted ion ithe iIndonesia iStock iExchange i(IDX) ifor ithe i2017-2021 iperiod. i2. iThe ifactors ithat iled ito ian iincrease iin ithe ifinancial iperformance iof iPT iUltra iJaya iMilk, iTbk iusing iEconomic iValue iAdded. iThis iresearch idesign iuses ilibrary iresearch. iThis iresearch iwas iconducted iusing iqualitative idescriptive ianalysis itechniques, iand iinductive ianalysis itechniques. iThe iresults iof ithis istudy ican ibe isummarized ias ifollows: i1. iThe iaverage ivalue iof iNet iOperating iProfit iAfter iTax i(Nopat) ihas iincreased ievery iyear. iDue ito ithe iacquisition iof iprofit ibefore itax iand iinterest i(EBIT) iwhich itends ito iincrease iand ithe ivalue iof ithe itax irate iwhich itends ito idecrease. i2. iThe iaverage ivalue iof iInvested iCapital i(IC) ihas iincreased ievery iyear. iDue ito ithe iamount iof iequity iand ilong-term idebt ihas iincreased. i3. iThe iaverage ivalue iof ithe iWeight iAverage iCost iof iCapital i(WACC) ihas iincreased ievery iyear. iDue ito ithe iincrease iin ithe iamount iof inet iprofit iafter itax iobtained iwhile ithe iamount iof iequity iand ilong-term iliabilities ihas iincreased. i4. iThe iaverage iCapital iCharge i(CC) ivalue ihas iincreased. iBecause ithe iaverage iWACC ivalue ihas iincreased. i5. iThe iaverage ivalue iof iEconomic iValue iAdded i(EVA) ihas iincreased. iThis iis ibecause ithe iNOPAT ivalue ihas iincreased iand ithe iNOPAT iamount iis igreater ithan ithe irequired icapital icharge.

PENGARUH LIKUIDITAS, STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Binsar Parulian Hasibuan — 2024-05-06

The iobjectives iof ithis istudy iare: i1. iTo idetermine ithe idescription iof iliquidity, icapital istructure, iprofitability iand ivalue iof ithe icompany iin ithe iFood iand ibeverage iSub-sector icompanies ilisted ion ithe iIndonesia iStock iExchange. i2. iTo idetermine ithe ieffect iof iliquidity, icapital istructure, iand iprofitability ion ithe ivalue iof ithe icompany iin ithe iFood iand ibeverage iSub- isector icompanies ilisted ion ithe iIndonesia iStock iExchange, iboth isimultaneously iand ipartially. iThis istudy iwas iconducted iusing iqualitative idescriptive ianalysis iand iquantitative idescriptive ianalysis. iThe iobject iof ithis istudy iis ithe iFood iand ibeverage iSub-sector icompanies ilisted ion ithe iIndonesia iStock iExchange ifor ithe iperiod i2017-2021. iData icollection iis idone iby ithe imethod iof idocumentation. iThe iresults iof ithis istudy ican ibe iconcluded ias ifollows: i1. iThe iaverage iliquidity, icapital istructure iand ivalue iof ia icompany ifluctuate iand itend ito idecrease, iwhile iprofitability ifluctuates iand itends ito iincrease. i2. iThe itest iresults iof imultiple ilinear iregression ianalysis istates ithat iliquidity, icapital istructure iand iprofitability ihave ia ipositive ieffect ion ithe ivalue iof ithe icompany. i3. iThe iresults iof ia isimple ianalysis istates ithat iliquidity, icapital istructure iand iprofitability ihave ia ipositive ieffect ion ithe ivalue iof ithe icompany. i4. iThe iresults iof ithe icorrelation icoefficient ianalysis itest istated ithat ithere iis ia imoderate icorrelation ibetween ithe ivariables iof iliquidity, icapital istructure, iand iprofitability iwith ithe ivalue iof ithe icompany. i5. iThe iresults iof itest iF iliquidity, icapital istructure iand iprofitability isignificantly iaffect the value of the company. 6. The results of the liquidity t-test have a positive and significant effect on the value of the company, while the capital structure and profitability have a positive and insignificant effect on the value of the company.

PENGARUH LEVERAGE, PROFITABILITAS, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Nike Indah Girsang — 2024-05-29

To describe leverage, profitability, institutional ownership, and profit quality is the aim of this study. 2. The simultaneous and partial effects of institutional ownership, profitability, and leverage on profit quality. Design library research, qualitative descriptive analysis, and quantitative descriptive analysis were used to gather the research's findings. Documentation is the technique used to acquire data. The following conclusions are drawn from the research's findings: 1. There is a tendency for average leverage, profitability, institutional ownership, and earnings quality to fall and vary. 2. The study of leverage, profitability, and institutional ownership using multiple linear regression analysis detrimental impact on the quality of earnings. 3. The results of the correlation coefficient test indicate that, although profitability and earnings quality have a somewhat high connection, the link between leverage and institutional ownership factors on earnings quality is at a low correlation level. 4. The majority of the profits quality may be explained by tests of the coefficient of determination of leverage, profitability, and institutional ownership. 5. The quality of earnings is significantly and negatively impacted by the F test for leverage, profitability, and institutional ownership. 6. While profitability has a considerable impact on earnings quality, the leverage t test and institutional ownership have an effect but are not statistically significant.

ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING DALAM MENENTUKAN HARGA JUAL PADA BENGKEL LAS BUBUT SUMBER MOTOR PEMATANG SIANTAR

Jhoni Hara Sipahutar — 2024-05-06

The purpose of this study is: to determine 1) the calculation of cost of production and selling price at the welding workshop lathe Motor Pematang source Siantar, 2) Overview of the selling price at the welding workshop lathe Motor Pematang source Siantar. This study was conducted using the full costing method, this method determines the cost of production in determining the selling price that takes into account all elements of production costs consisting of raw materials, direct labor costs and factory overhead costs, both fixed and variable. The selling price can be obtained from the cost of production plus the expected profit. The results of this study indicate that the calculation of the cost of production of the fence at the lathe welding workshop sumber motor Pematang Siantar can be seen that the cost of production of the company's method with the full costing method has a difference in results, because the cost of production of the company's method does not include direct labor costs and factory overhead costs, and for the full costing method in determining the cost of production using accounting calculations classified as raw material costs, direct labor costs, and factory overhead costs, then the results of the analysis of the calculation of cost of production by using the method of full costing with persahaan method has changed, in determining the selling price, the company still uses the traditional calculation of the multiplication of each per meter of fence produced, in this analysis to determine the exact selling price and accurate then using the method of cost plus pricing, then the results of anaslisi determination of the selling price of the company's method with the method of cost plus pricing, the selling price of the company's method is too high.

PENGARUH LIKUIDITAS DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN SUB SEKTOR PERDAGANGAN BESAR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Joni Novrianto Simamora — 2024-05-06

The reason for this examination are to 1. Give a description of the liquidity, growth, and structure of the capita. 2. The impact of Iiquidity and saIes development on capitaI structure both simuItaneousIy and partiaIIy. The exploration was directed utilizing quaIitative unmistakable techniques and quantitative distinct anaIysis by utilizing IBM SPSS Measurement V.21 program programming. Information coIIection is finished by the strategy for documentation. The anaIysis method utilized is cIassicaI suspicion test, muItipIe Iinear relapse and simpIe Iinear relapse anaIiys, correIation coefficient, coefficient of assurance, and speculation test. The resuIts of this exploration can be summed up as foIIows: 1. The typical Iiquidity and capitaI structure have fIuctuated and would in general diminish, whiIe saIes development has fIuctuated and would in general increment. 2. A multiple regression analysis of liquidity and saEs growth has a negative impact on capitaI structure, and a single regression analysis of liquidity has a negative impact on capitaI structure. 3. CorreIation coefficient test there is a moderateIy correIation among Iiquidity and saIes development with capitaI structure. 4. Assurance coefficient trial of Iiquidity and saIes development can add to the capitaI structure. 5. The F trial of Iiquidity and saIes development affect capitaI structure. 6. The t-test Iiquidity fundamentally affects capitaI design, and saIes development significantly affects capitaI structure. Companies should increase assets and maximize product marketing strategies in order to increase profits and sales, which in turn should increase capitaI and manage debt properly so that there is no risk of default on debt payments, according to the findings of this study.

PENGARUH LEVERAGE, AKTIVITAS DAN KEBIJAKAN DIVIDEN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Melcia Lydia — 2024-05-06

The ipurpose iof ithis iresearch iare ito i1. iDetermine iof ileverage, iactivities, idividend ipolicy iand iprofit igrowth. i2. iThe ieffect iof ileverage, iactivities iand idividend ipolicy ion iprofit igrowth iboth isimultaneously iand ipartially. iThe iresults iof ithis iresearch iwas iconducted iusing idesign ilibrary iresearch, iqualitative idescriptive iand iquantitative idescriptive ianalysis imethods. iData icollection iis idone iby idocumentation imethod. iThe iresults iof ithis iresearch ican ibe isummarized ias ifollows: i1. iThe iaverage ileverage iand idividend ipolicy ifluctuate and tends to increase while activity and profit growth fluctuates and tend to descrease. 2. Multiple linear regression analysis of leverage, activity and dividend policy negatively affect profit growth, simple regression analysis of leverage and activity positively affect profit growth while dividend policy negatively affects profit growth. 3. The correlation coefficient there is a variable relationship between leverage and activity on profit growth is at a negligible correlation, while activity on profit growth is at a moderately correlation. 4. The coefficient of determination of leverage, activity and dividend policy can explain most of the profit growth. 5. F test leverage, activity and dividend policy have a positive and significant effect on profit growth. 6. The t-test of leverage, and activity has a positive and insignificant effect on profit growth, dividend policy has a negative and significant effect on partial profit growth.

REAKSI PASAR MODAL TERHADAP PERISTIWA KELANGKAAN MINYAK GORENG PADA INDEKS LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA

Rahel Deva Sonata Sibarani — 2024-05-06

The purpose of this study was to determine the description of abnormal returns and Trading Volume Activity (TVA) and to determine whether there are differences in abnormal returns and Trading Volume Activity (TVA) on the event of cooking oil scarcity in LQ-45 Index companies on the Indonesia Stock Exchange. The observation period is 15 days before and 15 days after the scarcity of cooking oil. The analysis technique used is comparative research, with an Event Study approach. The sample used was 45 LQ45 companies as a result of purposive sampling. This study uses the One Sample Kolmogorov-Smirnov test analysis to determine whether the data is normally distributed or not. Then test the hypothesis using the Paired Sample T-test, because the data is normally distributed. The results of this study can be concluded as follows: 1. Abnormal returns on LQ45 Index Companies listed on the Indonesia Stock Exchange fluctuate and tend to decrease. 2. Trading volume activity in the LQ45 Index Companies listed on the Indonesia Stock Exchange fluctuates and tends to increase. 3. Based on the results of the Paired Sample T-test, there is no difference in abnormal return and Trading Volume Activity (TVA) there is a difference before and after the scarcity of cooking oil.

PENGARUH LIKUIDITAS, LEVERAGE, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN SUB SEKTOR PERDAGANGAN ECERAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015–2021

Richard Martin Tamba — 2024-05-06

In the current era, economic growth is very rapid, causing company management to try to find ideas so that they can remain competitive to increase the company's potential. Not only solely so that the company can continue to operate, but to increase the value of the company. The purposes is determine the effect of liquidity, leverage, and dividend policy on firm value and whether profitability can moderate the effect of liquidity, leverage, and dividend policy on firm value. The method is the classical assumption test, multiple and simple linear regression analysis, correlation coefficient and determination, interaction test or Moderated Regression Analysis (MRA) and hypothesis testing. Tests were using IBM SPSS statistical program version 21. The results of multiple linear regression, it is known that liquidity, leverage and dividend policy have a positive effect on firm value. The result of the second of multiple linear regression with moderation, it is known that profitability weakens the effect of liquidity and leverage on firm value, but strengthens the effect of dividend policy on firm value

ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DALAM MENENTUKAN HARGA JUAL PADA TOKO ROTI NEKO-NEKO BAKERY & CAKE CABANG PEMATANG SIANTAR

Sri Rahwati — 2024-05-06

This study aims to: 1. Describe the cost of producing white bread and its selling price. 2. Research and examine the application of the full costing approach in estimating the selling price of white bread production costs. The findings of this study are summarized as follows: 1. Although production costs are still estimated using traditional methods, the selling price is determined using market price methodology. 2. Every year, the price of ingredients used to make white bread increases. 3. Although direct labor expenditure is determined by management factors, the salary of employees is selected based on experience. 4. The cost plus pricing approach results in a selling price in 2022 higher than the selling price set by the company.

ANALISIS KINERJA KEUANGAN DENGAN MENGGUNAKAN METODE DU PONT SISTEM PADA PT WEHA TRANSPORTASI INDONESIA, TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA

Tri Evani Siburian — 2024-05-06

The functions of this research are: 1. to explain economic overall performance using the du pont gadget approach. 2. To discover the elements that cause a decrease in financial overall performance through the use of the du pont gadget evaluation at PT Weha Transportasi Indonesia, Tbk which is listed on the Indonesia stock trade. The results of the have a look at may be summarized as follows: 1. NPM at PT Weha Transportasi Indonesia, Tbk fluctuates and tends to lower. 2. ATO at PT Weha Transportasi Indonesia, Tbk fluctuates and has a tendency to decrease. 3. ROA at PT Weha Transportasi Indonesia, Tbk fluctuates and tends to decrease. 4. EM at PT Weha Transportasi Indonesia, Tbk has a solid value. 5. ROE at PT Weha Transportasi Indonesia, Tbk fluctuates and tends to decrease. 6. The ROE indicates that the economic overall performance of PT Weha Transportasi Indonesia, Tbk for the 2017-2021 period tends to decline. 7. The elements that induced the financial performance of PT Weha Transportasi Indonesia, Tbk for the 2017-2021 length decreased, particularly decreased internet profit, decreased income, reduced overall property, reduced general fairness.