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PENGARUH PEMASARAN RELASIONAL TERHADAP LOYALITAS PELANGGAN PADA PT NAGAMAS MITRA SEJATI TEGAL 关系营销对客户忠诚度的影响，对PT NAGAMAS TEGAL真正的合作伙伴的影响
Review of Applied Accounting Research (RAAR) Pub Date : 2021-10-10 DOI: 10.30595/raar.v1i2.11928
N. Kamaluddin, Ari Susantiaji, Siti Amalia
{"title":"PENGARUH PEMASARAN RELASIONAL TERHADAP LOYALITAS PELANGGAN PADA PT NAGAMAS MITRA SEJATI TEGAL","authors":"N. Kamaluddin, Ari Susantiaji, Siti Amalia","doi":"10.30595/raar.v1i2.11928","DOIUrl":"https://doi.org/10.30595/raar.v1i2.11928","url":null,"abstract":"Relational marketing is one of the marketing strategies used by companies to maintain good long-term relationships with customers. This study aims to determine the partial and simultaneous effect of trust, commitment, and communication variables on customer loyalty at PT Nagamas Mitra Sejati Tegal. Methods of data collection using observation, questionnaires, and literature study. In this study, the population is consumers who have purchased a Honda motorcycle at PT Nagamas Mitra Sejati Tegal in January 2021, as many as 132 consumers. The sampling technique used was accidental random sampling with a sample size of 100 respondents. The analysis technique of the data used quantitative qualitative and then analyzed with multiple regression analysis techniques. Hypothesis testing using a t-test shows that partially the three independent variables studied affect the dependent variable. Then through the f test, the three independent variables simultaneously affect the dependent variable, namely customer loyalty. The conclusion is that partially and simultaneously, the variables of relational marketing, which consist of trust, commitment, and communication, influence customer loyalty at PT Nagamas Mitra Sejati Tegal. The dominant factor influencing customer loyalty at PT Nagamas Mitra Sejati Tegal is communication.","PeriodicalId":240439,"journal":{"name":"Review of Applied Accounting Research (RAAR)","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130520315","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PENGARUH DEWAN KOMISARIS, DEWAN PENGAWAS SYARIAH, FINANCING TO DEPOSIT RATIO (FDR), DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS. 监督委员会、伊斯兰教法监督委员会、存款基金(FDR)的影响，以及企业盈利能力的衡量。
Review of Applied Accounting Research (RAAR) Pub Date : 2021-10-10 DOI: 10.30595/raar.v1i2.11865
Raka Dwi Pangestu, S. Santoso
{"title":"PENGARUH DEWAN KOMISARIS, DEWAN PENGAWAS SYARIAH, FINANCING TO DEPOSIT RATIO (FDR), DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS.","authors":"Raka Dwi Pangestu, S. Santoso","doi":"10.30595/raar.v1i2.11865","DOIUrl":"https://doi.org/10.30595/raar.v1i2.11865","url":null,"abstract":"This study aims to determine the effect of the board of commissioners, sharia supervisory board, financing to deposit ratio, and company size on profitability as proxied by ROA (Return On Assets) in Islamic commercial bank companies registered with the Financial Services Authority for the period 2014-2018. The sampling technique used is the purposive sampling technique to obtain a sample of 14 companies with 70 observations. The data analysis technique used is multiple linear regression analysis with the help of the SPSS program. This study indicates that the variables of the board of commissioners, sharia supervisory board, and financing to deposit ratio do not affect profitability. However, another variable, namely the size of the company, has a positive effect on profitability.","PeriodicalId":240439,"journal":{"name":"Review of Applied Accounting Research (RAAR)","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122965283","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
ANALYSIS OF FINANCIAL DISTRESS IN TRANSPORTATION COMPANIES WITH THE ALTMAN Z-SCORE APPROACH 用altman z-score方法分析运输公司的财务困境
Review of Applied Accounting Research (RAAR) Pub Date : 2021-10-10 DOI: 10.30595/raar.v1i2.11861
A. Irawan, Adi Prasetyo, Dwi Irawan
{"title":"ANALYSIS OF FINANCIAL DISTRESS IN TRANSPORTATION COMPANIES WITH THE ALTMAN Z-SCORE APPROACH","authors":"A. Irawan, Adi Prasetyo, Dwi Irawan","doi":"10.30595/raar.v1i2.11861","DOIUrl":"https://doi.org/10.30595/raar.v1i2.11861","url":null,"abstract":"This study aims to analyze the potential for bankruptcy of companies in the public transportation sub-sector listed on the Indonesia Stock Exchange using the Altman Z-score model approach. The population of this study are transportation companies listed on the Indonesia Stock Exchange for the 2017-2019 period, the sample is only taken from the 3 largest transportation companies operating on land, sea and air. The results of calculations using the Altman Zscore method show that there is one company that is prone to bankruptcy. A business that is expected to go bankrupt in the year under review does not mean it will go bankrupt, it is just a warning to the business about the state of the business so that it can anticipate the most likely losses.","PeriodicalId":240439,"journal":{"name":"Review of Applied Accounting Research (RAAR)","volume":"31 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116635990","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
ANALISIS PEMBANGUNAN INSFRASTRUKTUR DAERAH TERHADAP PENDAPATAN ASLI DAERAH 区域结构建设与区域原始收入的分析
Review of Applied Accounting Research (RAAR) Pub Date : 2021-10-10 DOI: 10.30595/raar.v1i2.11926
Lilis Setyowati, Lukman Ary Himawan
{"title":"ANALISIS PEMBANGUNAN INSFRASTRUKTUR DAERAH TERHADAP PENDAPATAN ASLI DAERAH","authors":"Lilis Setyowati, Lukman Ary Himawan","doi":"10.30595/raar.v1i2.11926","DOIUrl":"https://doi.org/10.30595/raar.v1i2.11926","url":null,"abstract":"The purpose of this study is to analyze the long-term and short-term between road infrastructure development, tourism infrastructure development, health infrastructure development, and trade infrastructure development to local revenue in Semarang City. The method used in determining the sample is cluster random sampling. The data is obtained from local revenue and infrastructure development expenditures for eight years, namely from 2012-2019. The results show that health infrastructure development and trade infrastructure development in the long and short term contribute more and affect local revenue. In contrast, road infrastructure development and tourism infrastructure development do not contribute and do not affect local revenue.","PeriodicalId":240439,"journal":{"name":"Review of Applied Accounting Research (RAAR)","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123163015","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
COMPANY SIZE, MANAGERIAL, INTITUTIONAL OWNERSHIP AND ENVIRONMENTAL PERFORMANCE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES 公司规模、管理层、机构所有权和环境绩效对企业社会责任披露的影响
Review of Applied Accounting Research (RAAR) Pub Date : 2021-10-10 DOI: 10.30595/raar.v1i2.11863
Liana Mariam Ulfa, S. Azizah, Ira Hapsari
{"title":"COMPANY SIZE, MANAGERIAL, INTITUTIONAL OWNERSHIP AND ENVIRONMENTAL PERFORMANCE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES","authors":"Liana Mariam Ulfa, S. Azizah, Ira Hapsari","doi":"10.30595/raar.v1i2.11863","DOIUrl":"https://doi.org/10.30595/raar.v1i2.11863","url":null,"abstract":"The purpose of this study is to empirically prove the effect of firm size, board size, institutional ownership, and managerial ownership on CSR disclosure. The sample in this study were mining companies listed on the Indonesia Stock Exchange in 2015-2019 using the purposive sampling method. Based on the criteria, there were 67 samples of research data. The data analysis technique used in this research is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing. This study shows that, partially, company size, institutional ownership, and managerial ownership do not affect CSR disclosure. Meanwhile, the environmental performance has a positive effect on CSR disclosure","PeriodicalId":240439,"journal":{"name":"Review of Applied Accounting Research (RAAR)","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121073531","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PENGARUH PROFITABILITAS, KEBIJAKAN HUTANG, LIKUIDITAS, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN 盈利能力、债务政策、流动性和机构所有权对股利政策的影响
Review of Applied Accounting Research (RAAR) Pub Date : 2021-10-10 DOI: 10.30595/raar.v1i2.11864
Eri Septika, Rina Mudjiyanti, E. Hariyanto, Hardiyanto Wibowo
{"title":"PENGARUH PROFITABILITAS, KEBIJAKAN HUTANG, LIKUIDITAS, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN","authors":"Eri Septika, Rina Mudjiyanti, E. Hariyanto, Hardiyanto Wibowo","doi":"10.30595/raar.v1i2.11864","DOIUrl":"https://doi.org/10.30595/raar.v1i2.11864","url":null,"abstract":"Tujuan penelitian ini untuk mengetahui pengaruh profitabilitas, kebijakan hutang, likuiditas, dan Kepemilikan Institusional terhadap kebijakan dividen. Sampel dalam penelitian ini adalah perusahaan Food And Beverage yang terdaftar di Bursa Efek Indonesia Periode (2015-2019). Pemili0068an sampel dalam penelitian ini dilakukan dengan purposive sampling dan didapatkan sebanyak 59 sampel observasi.Teknik analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linear berganda, dan uji hipotesis. Hasil analisis menunjukan bahwa profitabilitas berpengaruh positif terhadap kebijakan dividen, kebijakan hutang berpengaruh positif terhadap kebijakan dividen, likuiditas tidak berpengaruh terhadap kebijakan dividen, dan kepemilikan institusional tidak berpengaruh terhadap kebijakan dividen.","PeriodicalId":240439,"journal":{"name":"Review of Applied Accounting Research (RAAR)","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126459593","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
PENERAPAN STANDAR AKUNTANSI PEMERINTAH, TEKNOLOGI INFORMASI, PENGENDALIAN INTERN, DAN MOTIVASI KERJA TERHADAP KUALITAS LAPORAN KEUANGAN 政府会计标准的应用、信息技术、内部控制和财务报表质量的动机
Review of Applied Accounting Research (RAAR) Pub Date : 2021-10-10 DOI: 10.30595/raar.v1i2.11909
Meliana Rahmawati, Rina Trisnawati
{"title":"PENERAPAN STANDAR AKUNTANSI PEMERINTAH, TEKNOLOGI INFORMASI, PENGENDALIAN INTERN, DAN MOTIVASI KERJA TERHADAP KUALITAS LAPORAN KEUANGAN","authors":"Meliana Rahmawati, Rina Trisnawati","doi":"10.30595/raar.v1i2.11909","DOIUrl":"https://doi.org/10.30595/raar.v1i2.11909","url":null,"abstract":"This study analyzes the effect of applying government accounting standards, the use of information technology, internal control systems, and work motivation on the quality of financial reports. The sample in this study was 19 Dinas in the Boyolali Regency. Methods of data collection by using a questionnaire to 52 respondents from the finance department. The sampling technique used was convenience sampling with a questionnaire. The data analysis technique used to test the hypothesis in this study is multiple linear regression analysis with the help of the SPSS program. This study indicates that government accounting standards, the use of information technology, and work motivation do not affect the quality of financial reports, while the internal control system affects the quality of financial reports.","PeriodicalId":240439,"journal":{"name":"Review of Applied Accounting Research (RAAR)","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134208757","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
ANALISIS PELAKSANAAN KEWAJIBAN ATAS PAJAK PENGHASILAN PASAL 21 PADA RUMAH SAKIT X DI KLATEN-JAWA TENGAH 分析了中爪哇省X医院履行所得税第21条的义务
Review of Applied Accounting Research (RAAR) Pub Date : 2021-10-10 DOI: 10.30595/raar.v1i2.11943
Nila Nurma Ningsih, Diska Arliena Hafni
{"title":"ANALISIS PELAKSANAAN KEWAJIBAN ATAS PAJAK PENGHASILAN PASAL 21 PADA RUMAH SAKIT X DI KLATEN-JAWA TENGAH","authors":"Nila Nurma Ningsih, Diska Arliena Hafni","doi":"10.30595/raar.v1i2.11943","DOIUrl":"https://doi.org/10.30595/raar.v1i2.11943","url":null,"abstract":"The purpose of research is to analyze the implementation of the obligations of Hospital X in Klaten on income tax Article 21. This study employed a qualitative research method using a descriptive approach. There were used primary data and secondary data. The data were collected by through observation, interviews and documentation. The data analysis techniques used were descriptive analysis and comparative analysis. The results of this study indicated that during 2017 until 2019, Hospital X carried out its obligations for income tax article 21 quite well, although in some cases, there were still errors. Based on the activities of calculating and withholding Article 21 Income Tax, Hospital X was still not in accordance with the tax law. In contrast to the calculation and withholding of Article 21 Income Tax, the activities of depositing and reporting taxes at Hospital X during 2017 until 2019 had carried out their obligations on time and in accordance with existing rules or laws.","PeriodicalId":240439,"journal":{"name":"Review of Applied Accounting Research (RAAR)","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127750078","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
ANALISIS FAKTOR- FAKTOR FINANCIAL DISTRESS FOOD AND BAVERAGE’S COMPANIES 分析食品和食品公司财务困境的方方面面
Review of Applied Accounting Research (RAAR) Pub Date : 2021-10-10 DOI: 10.30595/raar.v1i2.11942
P. Permatasari, Totok Susilo Pammuji Nugroho
{"title":"ANALISIS FAKTOR- FAKTOR FINANCIAL DISTRESS FOOD AND BAVERAGE’S COMPANIES","authors":"P. Permatasari, Totok Susilo Pammuji Nugroho","doi":"10.30595/raar.v1i2.11942","DOIUrl":"https://doi.org/10.30595/raar.v1i2.11942","url":null,"abstract":"This study aims to examine the effect of profitability, liquidity, leverage and growth ratio on financial distress in food and beverage companies listed on the Indonesia Stock Exchange in 2018 and 2019. This type of research is quantitative. The population in this study were food and beverage companies listed on the Indonesia Stock Exchange in 2018 and 2019. The sample in this study used the purposive sampling method and obtained 10 food and beverage companies that matched the predetermined criteria. The data analysis technique used is multiple regression analysis with SPSS 16.0 program. The results showed that the liquidity and growth ratio variables had no effect on financial distress. While the profitability and leverage variables have an effect on financial distress.","PeriodicalId":240439,"journal":{"name":"Review of Applied Accounting Research (RAAR)","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130489036","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
PENGARUH PROFITABILITAS, PERTUMBUHAN PERUSAHAAN, UKURAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN 盈利能力、企业增长、企业规模和资本结构对企业价值的影响
Review of Applied Accounting Research (RAAR) Pub Date : 2021-09-10 DOI: 10.30595/raar.v1i1.11720
Wina Ayu Isnaeni, S. Santoso, Erny Rachmawati, S. Santoso
{"title":"PENGARUH PROFITABILITAS, PERTUMBUHAN PERUSAHAAN, UKURAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN","authors":"Wina Ayu Isnaeni, S. Santoso, Erny Rachmawati, S. Santoso","doi":"10.30595/raar.v1i1.11720","DOIUrl":"https://doi.org/10.30595/raar.v1i1.11720","url":null,"abstract":"The purpose of this study was to examine the effect of profitability, firm growth, firm size andcapital structure on firm value as proxied by EPS (Earning Per Share) in Islamic commercial bankcompanies registered with OJK for the 2015-2019 period. The independent variables in this studyare profitability, firm growth, firm size and capital structure, while the dependent variable is firmvalue (EPS). The population in this study were Islamic commercial banking companies in the2015-2019 period. The data collection technique used was purposive sampling, in order to obtaina sample of 11 companies with 55 data that matched the criteria. The results of this study showthat profitability has a positive effect on firm value, firm growth does not have a positive effect onfirm value, firm size has a positive effect on firm value, and capital structure has a negative effecton firm value","PeriodicalId":240439,"journal":{"name":"Review of Applied Accounting Research (RAAR)","volume":"120 16","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113935090","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
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