{"title":"PERAN PEMASARAN MEDIA SOSIAL DALAM MENCIPTAKAN KEPUTUSAN PEMBELIAN MELALUI KESADARAN MEREK (Studi pada Instagram Clothing Line Bangjo)","authors":"Yayah Robiatul Adhawiyah, M. Anshori, Fathor As","doi":"10.35448/jte.v14i2.6530","DOIUrl":"https://doi.org/10.35448/jte.v14i2.6530","url":null,"abstract":"The development and great effects of the internet are beginning to be understood by many people, and competitors have made many innovations and sales through the internet. Therefore social media marketing which is part of internet marketing was chosen as the focus of research. This study aims to determine how the influence of social media marketing on purchasing decisions through brand awareness. The independent variable studied was social media marketing (X), purchasing decision (Y) as the dependent variable, while the intervening variable was brand awareness (Z). The research approach used in this study is quantitative with explanatory methods (explanatory research). The object of research is Bangjo, a clothing business that carries out marketing through online media, Instagram. The population in this study is not known for its exact number, so that in the sample calculation a formula with an infinite population is used. The sampling technique used is non-probability sampling with purposive sampling technique. With the selected sample criteria are those who use Instagram and have made purchases on Bangjo Clothing line. Data collection techniques are carried out through observation, questionnaires, interviews and documentation. The results of the analysis show the influence of social media marketing which is able to influence the creation of brand awareness by 77.3%, social media marketing towards purchasing decisions 45.7%, brand awareness of purchasing decisions by 41%, social media marketing has impact on purchasing decisions through brand awareness by 31.7%. Keyword : Social media marketing, brand awareness, purchasing decision.","PeriodicalId":162841,"journal":{"name":"Tirtayasa Ekonomika","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131463663","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}
{"title":"PENGARUH FAKTOR-FAKTOR FRAUD TRIANGLE TERHADAP FRAUDULENT FINANCIAL REPORTING","authors":"Dabella Yunia, M. Nawawi","doi":"10.35448/JTE.V14I1.5413","DOIUrl":"https://doi.org/10.35448/JTE.V14I1.5413","url":null,"abstract":"Tujuan penelitian ini adalah memberikan bukti bahwa factor-faktor fraud triangle dapat mempengaruhi terjadinya fraudulent financial reporting . Fraudulent financial reporting diukur dengan menggunakan discretionary accrual . Pengujian faktor-faktor fraud triangle diukur dengan persentase perubahan total aset, efektivitas pengawasan, dan transaksi pihak istimewa. Penelitian ini diuji dengan menggunakan uji regresi liner berganda. Hasil pengujian menunjukkan bahwa total aset tidak berpenaruh terhadap fraudulent financial reporting. Efektivitas pengawasan dan transaksi pihak istimewa berpengaruh terhadap fraudulent financial reporting","PeriodicalId":162841,"journal":{"name":"Tirtayasa Ekonomika","volume":"124 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134391991","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}
{"title":"PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DI INDUSTRI PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA DENGAN COMPETITIVE ADVANTAGE SEBAGAI VARIABEL INTERVENING","authors":"E. Nurhayati, Bustanul Arifin, Windu Mulyasari","doi":"10.35448/JTE.V14I1.5424","DOIUrl":"https://doi.org/10.35448/JTE.V14I1.5424","url":null,"abstract":"This study aims to empirically examine the effect of intellectual capital on the performance of firm and competitive advantage as a mediating variable. Firm performance used in this study measured using Return On Asset (ROA), and Return On Equity (ROE). While intellectual capital is measured by using VAIC™ method developed by Pulic (1998 ). Competitive advantage is measured by cost of RDFirm Size;Competitive Advantage;FirmPerformance;Banking","PeriodicalId":162841,"journal":{"name":"Tirtayasa Ekonomika","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130943932","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}
{"title":"FAKTOR – FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING (STUDI EMPIRIS PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2014 – 2017)","authors":"Nunung Harnanto, A. Wijayanti, E. Masitoh","doi":"10.35448/JTE.V14I1.5428","DOIUrl":"https://doi.org/10.35448/JTE.V14I1.5428","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh opini audit, financial distress dan ukuran KAP terhadap audit switching perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Sampel perusahaan ini adalah perusahaan perbankan yang melaporkan laporan keuangan secara berturut – turut periode 2014 – 2017. Jenis data yang digunakan adalah data sekunder. Data analisis ini menggunakan SPSS 23.0. Teknik pengambilan sampel menggunakan teknik purposive sampling sehingga mendapatkan 39 perusahaan perbankan yang terdaftar di BEI periode 2014 – 2017 yang dijadikan sampel. Data yang terkumpul di analisis menggunakan uji regresi logistik. Penelitian ini mengggunakan regresi logistik. Hasil dari uji regresi logistik penelitian ini menunjukan opini audit tidak berpengaruh terhadap auditor switching , financial distress tidak berpengaruh terhadap auditor switching , dan ukuran KAP berpengaruh terhadap audit switching","PeriodicalId":162841,"journal":{"name":"Tirtayasa Ekonomika","volume":"54 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131514659","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}
{"title":"FAKTOR-FAKTOR PENENTU INKLUSI KEUANGAN DI INDONESIA PERIODE TAHUN 2012-2016","authors":"Y. Annisa, Sugeng Setyadi, Samsul Arifin","doi":"10.35448/JTE.V14I1.5425","DOIUrl":"https://doi.org/10.35448/JTE.V14I1.5425","url":null,"abstract":"This study aims to determine the effect of inflation, gross domestic product (GDP) per capita, Micro, Small and Medium Enterprises (MSMEs) and Non Performing Loans (NPL) on financial inclusion in Indonesia, with indicators of 33 provinces during the period of 2012-2016. The method used in processing data is the panel data. The results showed that the inflation variable have effect on financial inclusion, GDP per capita have effect on financial inclusion and the NPL have effect on financial inclusion in Indonesia for the period of 2012-2016. However, MSMEs have no effect on financial inclusion in Indonesia for the period of 2012-2016","PeriodicalId":162841,"journal":{"name":"Tirtayasa Ekonomika","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122967445","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}
{"title":"PENGARUH STRUKTUR MODAL (LEVERAGE, DEBT EQUITY RATIO, LONG TERM DEBT TO ASSET RATIO), PROFITABILITAS, & BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN TERHUTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE TAHUN 2015 – 2017","authors":"Roni Dwi Laksono","doi":"10.35448/JTE.V14I1.5427","DOIUrl":"https://doi.org/10.35448/JTE.V14I1.5427","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal, profitabilitas, dan biaya operasional terhadap pajak penghasilan badan terutang pada perusahaan manufaktur yang terdaftar di BEI periode tahun 2015 – 2017. Teknik pengambilan sampel dengan menggunakan metode purposive sampling. Sampel yang didapat dalalm penelitian berjumlah 126 perusahaan manufaktur selama periode 2015 – 2017. Teknik analisis data menggunakan uji asumsi klasik dan analisis regresi linier berganda dengan SPSS versi 18.00. Hasil analisis data menerangkan bahwa struktur modal, DER, biaya operasional, dan profitabilitas berpengaruh terhadap struktur modal, sedangkan LDAR tidak berpengaruh terhadap struktur modal","PeriodicalId":162841,"journal":{"name":"Tirtayasa Ekonomika","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129037182","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}
{"title":"ANALISIS PERHITUNGAN DAN PENETAPAN PAJAK PENGHASILAN ATAS WAJIB PAJAK YANG MEMILIKI PEREDARAN BRUTO TERTENTU SERTA PELAPORANNYA PADA PT. ARTAMAS PRIMA NUSANTARA","authors":"Faisal Amri","doi":"10.35448/JTE.V14I1.5416","DOIUrl":"https://doi.org/10.35448/JTE.V14I1.5416","url":null,"abstract":"Income tax is the tax imposed on the subject of tax on income received or obtained in the tax year. This study aims to determine whether the calculation and determination of income tax of PT. Artamas Prima Nusantara and its reporting are in accordance with applicable tax regulations. The data analysis method used is a qualitative method with a descriptive approach that describes, describes a situation or data and describes and applies a situation in such a way that conclusions can be drawn to answer existing problems. The results of the calculation, determination, deposit and income tax reporting of PT. Artamas Prima Nusantara in the first semester of 2018 in accordance with PP No. 46 of 2013 while in the second semester the results of calculation, stipulation, deposit, and income tax reporting of PT. Artamas Prima Nusantara in accordance with PP No. 23 of 2018 in which the income tax is imposed in a final and deposited every month and the report is set at the Annual Taxpayer Income Tax Return.","PeriodicalId":162841,"journal":{"name":"Tirtayasa Ekonomika","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115325847","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}
{"title":"PENINGKATAN KINERJA BISNIS UMKM BATIK SEMARANG DENGAN MENCIPTAKAN KEUNGGULAN BERSAING","authors":"Rahmi Yuliana, Eldes Willy Filatrovi","doi":"10.35448/JTE.V14I1.5415","DOIUrl":"https://doi.org/10.35448/JTE.V14I1.5415","url":null,"abstract":"The number of micro, small and medium enterprises (SMEs) in 2017 was recorded at 45 million business units. The majority of our economic actors are small and medium enterprises. In addition, this sector also absorbs 79 million people from the 100 million Indonesian workforce. Therefore, there must be various efforts made to develop small businesses in Indonesia, so that this sector develops better. Semarang City and Semarang Regency are the lowest cities for the number of batik entrepreneurs, therefore batik from Semarang City and Semarang Regency is the focus of research. If Semarangan Batik UKM cannot maintain its existence and make improvements to deal with market behavior that is increasingly open in the future, Semarangan Batik will be left far behind other batik-producing districts. population is 150 Semarangan Batik UMKM players in Semarang City and Semarang Regency as many as 150. The results of testing the effect of information technology utilization on competitive advantage is information technology has a positive effect on competitive advantage, the use of information technology has a positive effect on business performance, innovation strategies have a positive effect on excellence competing, innovation strategies do not have a positive effect on business performance and competitive advantage has a positive effect on business performance","PeriodicalId":162841,"journal":{"name":"Tirtayasa Ekonomika","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124626324","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}
{"title":"MENGELOLA TEAMWORK DAN EMOTIONAL INTELLIGENCE SUMBER DAYA MANUSIA TENAGA KEPENDIDIKAN DI KOTA SERANG","authors":"R. Pancasasti","doi":"10.35448/JTE.V14I1.5414","DOIUrl":"https://doi.org/10.35448/JTE.V14I1.5414","url":null,"abstract":"The purpose of this study was to analyze the magnitude of the influence: (1) transformational leadership on teamwork, (2) organizational climate on teamwork, (3) emotional intelligence on teamwork. The data obtained in this study were analyzed using quantitative and qualitative analysis methods. The population in this study were Human Resources for elementary school (SD) education staff in Serang City totaling 433 people. Sampling is done by random sampling method of 100 respondents. Primary data in this study comes directly from respondents. Secondary data was sourced from the Education Office and the Serang City and Banten Province Statistic Center, books, internet, and other parties related to this research. Data collection techniques were carried out by interviews, questionnaires, and documentation studies. The data obtained in this study were analyzed using quantitative and qualitative analysis methods (tabulation analysis methods, descriptive, focus group discussion (FGD), and root case analysis (RCA)). In accordance with the results of this study that Transformational Leadership (X1) has a direct effect on Teamwork (Y), Organizational Climate (X2) has a positive direct effect on Teamwork (Y), Emotional Intelliegence (X3) has a positive direct effect on Teamwork (Y)","PeriodicalId":162841,"journal":{"name":"Tirtayasa Ekonomika","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130838020","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}
Purnama Siddi, F. Marwati, Yuli Chomsatu Samrotun Samrotun
{"title":"ANTESEDEN DAN KONSEKUENSI PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR)","authors":"Purnama Siddi, F. Marwati, Yuli Chomsatu Samrotun Samrotun","doi":"10.35448/JTE.V14I1.5409","DOIUrl":"https://doi.org/10.35448/JTE.V14I1.5409","url":null,"abstract":"Pelakasanaan CSR dalam konteks islam, terlihat dalam Islamic Social Reporting atau ISR . Akan tetapi pelaporan Islamic Social Reporting (ISR) dalam praktek dan pengungkapannya masih bersifat voluntary. Hal ini disebabkan tidak adanya standart baku secara syariah yang mengatur tentang pelaporan CSR syariah. Standar tentang pengungkapan CSR syariah yang dikeluarkan oleh Accounting and Auditing Organization for Islamic Financial Institution (AAOIFI) tidak dapat dijadikan sebagai standar pengungkapan CSR karena tidak menyebutkankan keseluruhan item-item terkait CSR yang harus diungkapkan suatu perusahaan . Tujuan penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi (Anteseden) dan Faktor-faktor yang dipengaruhi (Konsekuensi) pengungkapan Islamic Social Reporting (ISR) pada perusahaan yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) tahun 201 4 -201 6. Faktor-faktor yang mempengaruhi (ante s eden) digunakan dalam penelitian ini, antara lain: ukuran perusahaan, profitabilitas, dan kinerja lingkungan.. Sedangkan variabe l yang dipengaruhi ISR (konsekuensi) adalah kinerja keuangan. Populasi penelitian ini adalah perusahaan yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) tahun 2014-2016 , dengan tekhnik pengambilan sampel mengggunakan purposive sampling. Alat analisis menggunakan regresi linear berganda , yang sebelumnya akan dilakukan u ji asumsi klasik yang meliputi: uji normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi . Hasil penelitian menunjukan bahwa Ukuran perusahaan berpengaruh terhadap Pengungkapan ISR dan Pengungkapan ISR berpengaruh terhadap nilai perusahaan. Sedangkan Profitabilitas berpengaruh langsung terhadap nilai perusahaan. Hal ini menunjukkan bahwa variabel antecedent pengungkapan ISR hanya ukuran perusahaan dan variabel konsekuensinya adalah Nilai perusahaan.","PeriodicalId":162841,"journal":{"name":"Tirtayasa Ekonomika","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127684177","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}