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THE INFLUENCE OF ONLINE CUSTOMER REVIEW AND PERCEIVED QUALITY TOWARD CUSTOMER PURCHASE DECISION AT LAZADA ONLINE RETAIL COMPANY 在线顾客评价和感知质量对lazada在线零售公司顾客购买决策的影响

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2022-02-14 DOI: 10.48042/jurakunman.v15i1.84

Genesis Sembiring Depari, Natasya Ginting

引用次数: 0

Strategi Peningkatan Penjualan Produk Melalui Pendekatan Unique Selling Point Dalam Menunjang Eksistensi Bisnis HNI HPAI 通过独特的销售点方法来增加产品销售策略，支持HNI HPAI业务的存在

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2022-02-14 DOI: 10.48042/jurakunman.v15i1.88

A. Kusumastuti

引用次数: 1

THE INFLUENCE OF PRICE AND PRODUCT QUALITY ON IPHONE PURCHASE DECISIONS IPHONE IN THE CITY OF SURABAYA 价格和产品质量对iPhone购买决策的影响泗水市的iPhone

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2022-02-14 DOI: 10.48042/jurakunman.v15i1.100

Aufa Izzuddin Baihaqi

{"title":"THE INFLUENCE OF PRICE AND PRODUCT QUALITY ON IPHONE PURCHASE DECISIONS IPHONE IN THE CITY OF SURABAYA","authors":"Aufa Izzuddin Baihaqi","doi":"10.48042/jurakunman.v15i1.100","DOIUrl":"https://doi.org/10.48042/jurakunman.v15i1.100","url":null,"abstract":"Abstract The number of smartphone products that enter the market for sale today makes consumers make several considerations when choosing a smartphone. One of them is to think about practicality in carrying out daily activities using the smartphone. The purpose of this study was to determine the effect of price and product quality variables on purchasing decisions for iphone products in the city of Surabaya. The research method is to use a quantitative approach. The research conducted by the researcher refers to the use and measurement of the linkert scale which is calculated from 1 to 5. The number of samples used is 104 samples. The data analysis test used in this study refers to the multiple linear regression test. Based on the results of research that has been carried out by researchers, there are several conclusions. First, the results of this study have shown that there is a positive and significant influence between the price variables on purchasing decisions. Second, the product quality variable has a positive and significant influence on the purchasing decision variables. The three variables of price and product quality simultaneously have a positive and significant influence on the purchasing decision variables. Keywords: Price, Product Quality, and Purchase Decision ","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130306207","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 GOOD CORPORATE GOVERNANCE ( DEWAN DIREKSI, DEWAN KOMISARIS, DAN KOMITE AUDIT ) TERHADAP PROFITABILITAS 良好的公司治理对盈利能力的影响

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2021-08-20 DOI: 10.48042/jurakunman.v14i2.80

Thorman Lumbanraja

{"title":"PENGARUH GOOD CORPORATE GOVERNANCE ( DEWAN DIREKSI, DEWAN KOMISARIS, DAN KOMITE AUDIT ) TERHADAP PROFITABILITAS","authors":"Thorman Lumbanraja","doi":"10.48042/jurakunman.v14i2.80","DOIUrl":"https://doi.org/10.48042/jurakunman.v14i2.80","url":null,"abstract":"ABSTRAK \u0000 \u0000Penelitian ini dilakukan untuk mengetahui apakah good corporate governance memiliki pengaruh signifikan terhadap profitabilitas perusahaan manufaktur sektor barang dan konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun 2019. Pada penelitian ini variabel good corporate governance diproksikan dengan ukuran dewan komisaris, dewan direksi dan komite audit. Sedangkan variabel profitabilitas diproksikan dengan ROA (Return on Asset) dan ROE (Return on Equity). Sampel yang digunakan sebanyak 51 perusahaan dengan metode purposive sampling. \u0000Metode analisis data yang digunakan yaitu analisis statistik deskriptif dan uji asumsi klasik sedangkan hipotesisnya diuji dengan menggunakan analisis regresi linear berganda. Hasil yang diperoleh atas penelitian ini yaitu bahwa dewan komisaris berpengaruh positif dan tidak signifikan terhadap ROA namun berpengaruh positif dan signifikan terhadap ROE, dewan direksi berpengaruh negatif dan tidak signifikan terhadap ROA dan ROE serta komite audit berpengaruh positif dan tidak signifikan terhadap ROA dan ROE. Secara simultan dewan komisaris, dewan direksi dan komite audit berpengaruh signifikan terhadap ROA dan ROE. \u0000 \u0000Kata Kunci: Good Corporate Governance, Dewan Komisaris, Dewan Direksi, Komite Audit, Return on Asset dan Return on Equity.","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114996758","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 KOMITMEN ORGANISASI DAN MOTIVASI TERHADAP KINERJA PEGAWAI PT. PANIN Tbk MEDAN 组织承诺和动机对PT. PANIN Tbk MEDAN员工绩效的影响

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2021-08-20 DOI: 10.48042/jurakunman.v14i2.77

Hendri - Sembiring

引用次数: 0

ANALISIS HUBUNGAN MODAL KERJA DENGAN NET PROFIT MARGIN PT. BASILAM INDAH KABUPATEN BATUBARA

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2021-08-20 DOI: 10.48042/jurakunman.v14i2.79

Eva Sriwiyanti

{"title":"ANALISIS HUBUNGAN MODAL KERJA DENGAN NET PROFIT MARGIN PT. BASILAM INDAH KABUPATEN BATUBARA","authors":"Eva Sriwiyanti","doi":"10.48042/jurakunman.v14i2.79","DOIUrl":"https://doi.org/10.48042/jurakunman.v14i2.79","url":null,"abstract":"Abstract \u0000This study aims to analyze the relationship between working capital and net profit margin. Descriptive quantitative method where quantitative data that has been processed, the results are described in sentences. The data analysis technique used is quantitative descriptive analysis with reference to the calculation results of working capital and net profit margin. The results of this study indicate that the value of the Current Ratio (CR) in 2017 is 2.4%. in 2018 the value of the Current Ratio (CR) increased to 3.8%. Then in 2019 the Current Ratio (CR) value again increased to 7.6%. The difference in the Current Ratio (CR) value from 2017 to 2018 is 1.4%. The difference in the Current Ratio (CR) value from 2018 to 2019 is 3.8%. This means that the value of the Current Ratio (CR) has increased every year. \u0000The value of Net Profit Margin (NPM) in 2017 is 6%. In 2018 the Net Profit Margin (NPM) value increased to 7%. Then in 2019 the Net Profit Margin (NPM) value again increased to 8%. The difference in the value of the Net Profit Margin (NPM) from 2017 to 2018 is 1%. The difference in the value of the Net Profit Margin (NPM) from 2018 to 2019 is 1%. This means that the value of Net Profit Margin (NPM) has increased every year. \u0000 \u0000Keywords : Modal Kerja; Net Profit Margin,","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133758549","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

PENGAMBILAN KEPUTUSAN INVESTASI SAHAM DENGAN ANALISIS FUNDAMENTAL MELALUI PENDEKATAN PRICE EARNING RATIO (PER) (STUDI PADA SAHAM-SAHAM PERUSAHAAN YANG TERDAFTAR DI INDEKS LQ45 PERIODE 2016-2018 股票投资决策与价格EARNING RATIO (PER)方法的基本分析(2016-2018年上市的LQ45公司股票的研究)

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2021-08-20 DOI: 10.48042/jurakunman.v14i2.78

Adat Muli Peranginangin

{"title":"PENGAMBILAN KEPUTUSAN INVESTASI SAHAM DENGAN ANALISIS FUNDAMENTAL MELALUI PENDEKATAN PRICE EARNING RATIO (PER) (STUDI PADA SAHAM-SAHAM PERUSAHAAN YANG TERDAFTAR DI INDEKS LQ45 PERIODE 2016-2018","authors":"Adat Muli Peranginangin","doi":"10.48042/jurakunman.v14i2.78","DOIUrl":"https://doi.org/10.48042/jurakunman.v14i2.78","url":null,"abstract":"ABSTRAK \u0000 \u0000Penelitian ini bertujuan untuk memberikan saran kepada investor dan masyarakat yang berencana menginvestasikan uangnya kedalam pasar modal dan berharap investor selalu menghitung nilai saham sebelum mengambil keputusan dalam berinvestasi. Dalam menilai saham dapat dilakukan dengan menganalisis internal maupun secara eksternal perusahaan. Analisis saham yang digunakan adalah analisis fundamental dimana berfokus pada analisis internal perusahaan. Dengan demikian hal ini selaras dengan tujuan untuk mengetahui gambaran kinerja keuangan perusahaan dan mengetahui kewajaran saham menggunakan price earning ratio. Dalam memilih sampel penelitian pada perusahaan yang terdaftar di Indeks LQ45 pada tahun 2016 – 2018 dengan metode purposive sampling dari populasi sejumlah 59 saham perusahaan diambil sampel sejumlah delapan perusahaan, yaitu AKR Corporindo Tbk, Astra International Tbk, Bank Central Asia Tbk, Indofood CBP Sukses Makmur Tbk, Indofood Sukses Makmur Tbk, Surya Citra Media Tbk, United Tractors Tbk, Unilever Indonesia Tbk. Adapun metode dalam melakukan analisis perusahaan menggunakan metode pendeketan Price Earning Ratio. Hasil dari penelitian menunjukan bahwa pada delapan saham perusahaan yang dijadikan sampel penelitian menghasilkan berbeda-beda kondisi empat perusahaan mengalami kondisi Undervalued, tiga perusahaan lainnya mengalami kondisi Overvalued dan satu perusahaan terahkir mengalami kondisi Correctly valued. \u0000 \u0000Keyword : Investasi Analisis Fundamental,Price Earning Ratio, Indeks LQ45, Keputusan investasi","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"141 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128974490","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 INTERAKSI ANTARA TOTAL QUALITY MANAGEMENT DENGAN SISTEM PENGUKURAN KINERJA DALAM SISTEM PENGHARGAAN TERHADAP KINERJA MANAJERIAL (Studi Empiris pada Telkom Sumatera Utara) 管理绩效与绩效测量系统(北苏门答腊电信实证研究)总合作用的影响

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2021-08-20 DOI: 10.48042/jurakunman.v14i2.76

N. Limbong

引用次数: 0

ANALISIS PENGARUH UKURAN PERUSAHAAN, KUALITAS AUDITOR, PROFITABILITAS, DAN LIKUIDITAS TERHADAP OPINI GOING CONCERN PADA PERUSAHAAN JASA YANG TERCATAT DI BURSA EFEK INDONESIA PERIODE 2016-2018 分析公司规模、审计质量、盈利能力和流动性对服务公司在2018年至2018年上市记录的工作意见的影响

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2021-08-20 DOI: 10.48042/jurakunman.v14i2.75

Daniel N.I Simanjuntak

{"title":"ANALISIS PENGARUH UKURAN PERUSAHAAN, KUALITAS AUDITOR, PROFITABILITAS, DAN LIKUIDITAS TERHADAP OPINI GOING CONCERN PADA PERUSAHAAN JASA YANG TERCATAT DI BURSA EFEK INDONESIA PERIODE 2016-2018","authors":"Daniel N.I Simanjuntak","doi":"10.48042/jurakunman.v14i2.75","DOIUrl":"https://doi.org/10.48042/jurakunman.v14i2.75","url":null,"abstract":"ABSTRACT \u0000 The purpose of this study is to analyse the effects of company size, auditor’s quality, profitability and liquidity on going concern opinion of the service companies listed on Indonesia Stock Exchange in the period of 2016 to 2018. \u0000 This study is a quantitative research with causal comparative method and used secondary data. The population in this study covers all sectors of the service companies listed on Indonesia Stock Exchange which amounted 417 companies. There are 33 (thirty three) companies used as samples in this study, with the purposive sampling as the sampling technique and logistic regression for the data analysis. \u0000 The results of this study indicates that auditor’s quality and liquidity have negative effect and significant on acceptance of going concern opinion with the significance level are 0,014 and 0,010. Meanwhile, company size has positive effect but not significant and profitability has negative effect but not significant to the acceptance of going concern opinion with the significance level are 0,555 and 0,431. And simultaneously independent variables such as company size, auditor’s quality, profitability, and liquidity are all having significant affect on dependent variable which is going concern opinion with the significance level of 88% with the rest of 12% affected by other variables apart from the research.","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"112 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122327571","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 RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PERUSAHAAN PT. SEKAR LAUT, TBK 分析财务比率，以评估PT. SEKAR sea company TBK的财务表现

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2020-07-31 DOI: 10.48042/jurakunman.v13i2.53

Adat Muli Peranginangin, Anggi Stella Manurung

{"title":"ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PERUSAHAAN PT. SEKAR LAUT, TBK","authors":"Adat Muli Peranginangin, Anggi Stella Manurung","doi":"10.48042/jurakunman.v13i2.53","DOIUrl":"https://doi.org/10.48042/jurakunman.v13i2.53","url":null,"abstract":"ABSTRAK \u0000 \u0000Tujuan dari penelitian ini adalah untuk mengetahui bagaimana kondisi keuangan perusahaan bila dilihat dari rasio likuiditas, rasio solvabilitas dan rasio profitabilitas dan untuk mengetahui bagaimana kinerja perusahaan bila dilihat dari analisis laporan keuangan tersebut pada perusahaan PT. Sekar Laut, Tbk. Dalam penelitian ini penulis menggunakan metode deskriptif dan data yang digunakan dalam penelitian ini adalah data kuantitatif. Sumber data diperoleh dari laporan keuangan perusahaan PT. Sekar Laut, Tbk dari tahun 2016-2018 yang terdaftar di Bursa Efek Indonesia dengan mengakses www.idx.co.id. Dari hasil penelitian menunjukkan bahwa rasio likuiditas PT. Sekar Laut, Tbk pada tahun 201 6-2018 berada dibawah standar industri karena perusahaan belum mampu dalam mengelolah aktiva lancarnya dengan maksimal, sehingga hutang lancar perusahaan lebih besar dari aktiva lancar yang dimiliki perusahaan. Rasio solvabilitas dari tahun 2016-2018 dilihat dari rasio hutang terhadap aktiva dan rasio hutang terhadap modal dibawah standar industri atau tidak solvable karena perusahaan belum mampu mengelolah aktiva dan modal yang dimiliki dengan maksimal, sehingga hutangnya lebih besar dari aktiva yang dimiliki. Dan rasio profitabilitas tahun 2016-2018 menurun dan tidak efisien karena masih dibawah standar industri karena beban pokok penjualan dan biaya-biaya lainnya terlalu besar, sehingga laba yang diperoleh semakin kecil. Dengan demikian dapat disimpulkan bahwa kinerja PT. Sekar Laut, Tbk kurang baik. \u0000 \u0000Kata Kunci: Rasio Likuiditas, Rasio Solvabilitas, Rasio Profitabilitas dan Kinerja Perusahaan","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125588512","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