AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis最新文献_第2页

Pengaruh Manajemen Laba Sebelum Initial Public Offering (IPO) terhadap Kinerja Keuangan Perusahaan (Studi pada Perusahaan Sektor Properti, Real Estate, dan Konstruksi Bangunan Melakukan IPO Tahun 2018-2021 yang Terdaftar di Bursa Efek Indonesia) 首次公开募股（IPO）前的收益管理对企业财务业绩的影响（对 2018-2021 年在印尼证券交易所首次公开募股的物业、房地产和建筑施工行业公司的研究）

AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Pub Date : 2024-01-01 DOI: 10.37481/jmeb.v4i1.705

Maria Petra Angelina Br. Sihaloho, Manatap Berliana Lumban Gaol, Meilinda Stefani Harefa

引用次数: 0

Pengaruh Kualitas Produk dan Kualitas Pelayanan terhadap Keputusan Pembelian di Optik Sejahtera Depok 产品质量和服务质量对 Optik Sejahtera Depok 采购决策的影响

AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Pub Date : 2024-01-01 DOI: 10.37481/jmeb.v4i1.681

Veta Lidya Delima Pasaribu, R. Setiawan

{"title":"Pengaruh Kualitas Produk dan Kualitas Pelayanan terhadap Keputusan Pembelian di Optik Sejahtera Depok","authors":"Veta Lidya Delima Pasaribu, R. Setiawan","doi":"10.37481/jmeb.v4i1.681","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.681","url":null,"abstract":"The aim of this research is to obtain the necessary data and information and process it as comparison material with theories from library research to fulfill the requirements for writing a dissertation. find out how product quality influences purchasing decisions and find out how service quality influences purchasing decisions at Optik Sejahtera Depok. As well as to find out simultaneously the influence of product quality and service quality in purchasing decision making at Optik Sejahtera Depok. The following research analysis uses a quantitative approach analysis and the research population includes a purchasing decision population of 312 people. 76 The sample used in this research, the sampling technique used is non-probability, the sampling technique used is purposive sampling, and the determination formula The sample size is considered appropriate to represent the entire population, the Slovin formula is used, and the maximum margin is used. The maximum error or error is used. This formula sets the acceptable value to be 0.10 or 10% or 76 respondents. Product quality results can have a significant impact on purchasing decisions because the t count is 2.204 > 1.992 in the t table, and sig.< 0> t table 1.992 and the Sig. < 0> Table 3.12 and Sig value. <;0.05 (0.000 <0.05).","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"47 18","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140518196","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 Pengendalian Internal atas Persediaan Barang Dagang pada Alfamidi Belawan 对 Alfamidi Belawan 商品库存内部控制的分析

AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Pub Date : 2024-01-01 DOI: 10.37481/jmeb.v4i1.706

Putri Sinambela, Halomoan Sihombing, Hendrik Elisa Sutejo Samosir

引用次数: 0

Analisis Kinerja Keuangan pada Usaha Mikro Kecil (Studi Kasus Usaha Roti Kacang Mpok Atik di Kota Tebing Tinggi) 微型小型企业的财务绩效分析（特宾丁宜市 Mpok Atik 坚果面包企业案例研究）

AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Pub Date : 2024-01-01 DOI: 10.37481/jmeb.v4i1.704

Greace Havana Tamba, Hendrik Elisa Sutejo Samosir, A. Siahaan

{"title":"Analisis Kinerja Keuangan pada Usaha Mikro Kecil (Studi Kasus Usaha Roti Kacang Mpok Atik di Kota Tebing Tinggi)","authors":"Greace Havana Tamba, Hendrik Elisa Sutejo Samosir, A. Siahaan","doi":"10.37481/jmeb.v4i1.704","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.704","url":null,"abstract":"This study aims to find out about the financial performance development of small micro-enterprises in a case study of peanut butter bread in a high-rise city. This research is a kind of field research. (field research). The method used is qualitative descriptive. The data collection techniques used are observations, interviews and documents. The research uses qualitative data from financial statements such as financial position reports and profit and loss reports because in this study the researchers study, analyze and draw conclusions from the financial reports of the enterprise. Based on the results of the research and analysis of the profitability ratio using the formula GPM, NPM, ROA, and ROE show that the enterprise has increased and decreased each year, the financial performance of such enterprise is assessed well in the course of the last 3 years starting from 2021-2023 If the industry average is 30% to assess the good or badness of a enterprise, then that enterprise only good in the calculation of the gross profit margin (GPM) that is above the average of the industry. In the calculation of other profitability ratios, the business of sagu flour has experienced an increase in earning profits. (in-profit). But, the average calculation results of the enterprise starting in 2021-2023 are better than in 2022.","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"21 5-6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140517325","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 Karakteristik Komite Audit terhadap Manajemen Laba (Studi pada Perusahaan Manufaktur Sektor Konsumsi yang Terdaftar di BEI Periode 2020 – 2022) 审计委员会的特征对收益管理的影响（对 2020 - 2022 年期间在 IDX 上市的消费行业制造业公司的研究）

AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Pub Date : 2024-01-01 DOI: 10.37481/jmeb.v4i1.697

Lamtiur Simamora, D. Siboro, A. D. Saribu

引用次数: 0

Tinjauan Pengaruh Strategi Penetapan Harga pada Pembelian Barang Melalui Bisnis Digital 定价策略对通过数字企业购买商品的影响综述

AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Pub Date : 2024-01-01 DOI: 10.37481/jmeb.v4i1.711

Geri Suherman

{"title":"Tinjauan Pengaruh Strategi Penetapan Harga pada Pembelian Barang Melalui Bisnis Digital","authors":"Geri Suherman","doi":"10.37481/jmeb.v4i1.711","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.711","url":null,"abstract":"The study tested the price influence of the purchasing strategy of consumer goods. Also what was studied in this study was the influence of the internet (online presence) on informed purchasing decisions. The research is meant to answer the question of how much the price of a competitor affects the purchase of a product, how customers understand the concept of pricing based on the company's value, and how much online prices inform customer purchasing decisions. This paper is descriptive and historical and relies heavily on secondary sources of information. The findings from the data obtained suggest that consumers have a perception of value reflected in the price of the company's products. It also shows that the price of the competitor affects the purchase of the company's products and the online price informs and influences the purchase decision. This study contributes to knowledge on a range of issues related to price strategy and purchase decision-making processes. This research recommends that companies should focus on communicating customer value through price, companies should also pay attention to competitor prices and check how price affects their product purchase.","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"240 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140521679","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 Sales Growth dan Struktur Modal terhadap Harga Saham Dengan Ukuran Perusahaan Sebagai Variabel Moderating (Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclical yang Terdaftar di BEI Tahun 2017-2022) 以公司规模为调节变量的销售增长和资本结构对股价的影响（2017-2022年IDX非周期消费行业上市公司实证研究）

AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Pub Date : 2024-01-01 DOI: 10.37481/jmeb.v4i1.661

Andani Bias Febrina, Lyandra Aisyah Margie

引用次数: 0

Pengaruh Rasio Keuangan terhadap Pertumbuhan Laba pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022 财务比率对 2020-2022 年期间在印度尼西亚证券交易所上市的食品饮料子行业公司盈利增长的影响

AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Pub Date : 2024-01-01 DOI: 10.37481/jmeb.v4i1.703

Cinta Ruth Sipahutar, Manatap Berliana Lumban Gaol, D. Siboro

{"title":"Pengaruh Rasio Keuangan terhadap Pertumbuhan Laba pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022","authors":"Cinta Ruth Sipahutar, Manatap Berliana Lumban Gaol, D. Siboro","doi":"10.37481/jmeb.v4i1.703","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.703","url":null,"abstract":"This study aims to determine the effect of financial ratios on profit growth in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2020-2022. The dependent variable in this study is profit growth, the independent variables in this study are Return On Asset, Net Profit Margin, Current Ratio, Debt to Asset Ratio and Total Asset Turnover. The population in this study was 84 companies and the sample used was 30 companies with purposive sampling techniques. The data used in this study is secondary data sourced from the company's financial statements and annual reports. The research method used in this study is quantitative research with multiple linear regression analysis techniques and data processing using the SPSS program version 25. The results of this study show that NPM has a positive and significant effect on profit growth. ROA and CR have a negative and significant effect on profit growth. DAR has a negative and insignificant effect on profit growth, while TATO has a positive and insignificant effect on profit growth.","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"39 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140524722","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 Sistem Informasi Akuntansi terhadap Kinerja Usaha Mikro Kecil (UMK) di Kecamatan Kabanjahe 会计信息系统对卡班贾赫地区微型和小型企业（MSE）绩效的影响

AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Pub Date : 2024-01-01 DOI: 10.37481/jmeb.v4i1.709

Yosi Delmy Ocha Br Sinulingga, A. Siahaan, D. Siboro

引用次数: 0

Pengaruh Good Corporate Governance dan Kebijakan Hutang terhadap Manajemen Laba dengan Kinerja Keuangan sebagai Pemoderasi 以财务业绩为调节因素的良好公司治理和债务政策对收益管理的影响

AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Pub Date : 2024-01-01 DOI: 10.37481/jmeb.v4i1.687

Regina Deia Soeparyono

{"title":"Pengaruh Good Corporate Governance dan Kebijakan Hutang terhadap Manajemen Laba dengan Kinerja Keuangan sebagai Pemoderasi","authors":"Regina Deia Soeparyono","doi":"10.37481/jmeb.v4i1.687","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.687","url":null,"abstract":"This research aims to analyze the impact of good corporate governance and debt policy on earnings management practices, with financial performance as a moderator. The research method applied is an associative quantitative approach using secondary data. The population considered consists of non-cyclical companies listed on the Indonesia Stock Exchange during the period 2018-2022, totaling 113 companies. Samples were selected using purposive sampling method, with four specific criteria resulting in 32 companies as samples, yielding a total of 160 data observations. Data analysis was conducted through descriptive statistical techniques, panel data regression model estimation, classical assumption tests, hypothesis testing, and Moderated Regression Analysis (MRA) using Eviews 10 software. The research findings indicate that good corporate governance measured by the Board of Directors proxy partially significantly influences earnings management practices. However, the influence of good corporate governance measured by the Independent Commissioners proxy is not statistically significant on earnings management practices. Furthermore, debt policy also does not significantly affect earnings management practices. Additionally, it was found that financial performance does not moderate the relationship between the Board of Directors and Independent Commissioners with earnings management practices, nor does it moderate the relationship between debt policy and earnings management practices.","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"15 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140522589","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

AKADEMIK: Jurnal Mahasiswa Ekonomi &amp; Bisnis最新文献

AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis最新文献