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All Journal Krisna: Kumpulan Riset Akuntansi Methosika: Jurnal Akuntansi dan Keuangan Methodist JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Siti Patimah
Sekolah Tinggi Ilmu Ekonomi Balikpapan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH PEMAHAMAN PERATURAN, SANKSI DAN KESADARAN WAJIB PAJAK USAHA MIKRO, KECIL DAN MENENGAH (UMKM) TERHADAP KEPATUHAN MEMBAYAR PAJAK DI BALIKPAPAN Hermin Nainggolan; Siti Patimah
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 2 (2019): Krisna: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (714.268 KB)

Abstract

This study aims to determine the effect of understanding the rules, sanctions and awareness of taxpayers of micro, small and medium enterprises (MSMEs) simultaneously on compliance with tax payments in Balikpapan and to find out which of the understanding of taxpayers, sanctions and awareness of taxpayers of micro, small and medium enterprises (MSME) partially which has a dominant influence on Tax Pay Compliance in Balikpapan. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of the research on the F test, the value of Fcount> Ftable (26,727> 2,70) at a significant level of 5% (0,000
PENGARUH BIAYA BAHAN BAKU, BIAYA TENAGA KERJA DAN BIAYA OVERHEAD PABRIK TERHADAP OMSET PENJUALAN PABRIK ROTI GEMBUNG KOTA RAJA KM. 3 BALIKPAPAN KALIMANTAN TIMUR Hermin Nainggolan; Siti Patimah
Methosika: Jurnal Akuntansi dan Keuangan Methodist Vol 4, No 1 (2020): Methosika: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Methosika: Jurnal Akuntansi dan Keuangan Methodist

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.v4i1.54

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Biaya Bahan Baku, Biaya Tenaga Kerja dan Biaya Overhead Pabrik secara simultan terhadap Omset Penjualan Pabrik Roti Gembung Kota Raja Km.3 Balikpapan dan untuk mengetahui manakah di antara Biaya Bahan Baku, Biaya Tenaga Kerja dan Biaya Overhead Pabrik secara parsial mempunyai pengaruh dominan terhadap Omset Penjualan Pabrik Roti Gembung Kota Raja Km.3 Balikpapan. Variabel yang digunakan adalah Omset Penjualan sebagai variabel dependen, sedangkan variabel independen adalah Biaya Bahan Baku (X1), Biaya Tenaga Kerja (X2) dan Biaya Overhead Pabrik (X3). Menggunakan model regresi linier berganda, metode asumsi klasik yaitu uji multikolinearitas,uji heteroskedastisitas dan uji autokorelasi, serta tes hipotesis dengan menggunakan uji F dan uji t. Berdasarkan hasil penelitian pada uji F diperoleh nilai Fhitung > Ftabel (27,465 > 3,10) pada tingkat signifikansi 5% (0,000 < 0,05) , yang menunjukan bahwa Biaya Bahan Baku, Biaya Tenaga Kerja dan Biaya Overhead Pabrik secara simultan berpengaruh signifikan terhadap Omset Penjualan. Pada uji t, Biaya Tenaga Kerja dan Biaya Overhead Pabrik mempunyai nilai thitung lebih besar dibandingkan ttabel, dimana secara berurutan nilai thitung sebesar 2,397 > ttabel sebesar 2,086 dan nilai thitung sebesar 4,941 > ttabel sebesar 2,086 dengan taraf signifikasi 5% (0,026 < 0,05) & (0,000 < 0,05), hal tersebut berarti variabel biaya tenaga kerja dan biaya overhead pabrik secara parsial memiliki pengaruh dominan dan signifikan terahadap omset penjualan Pabrik Pabrik Roti Gembung Kota Raja Km.3 Balikpapan. 
Analysis The Influence of Price, Promotion, Distribution, Product Quality and Brand Image on Purchase Decision of Cereal Product Siti Patimah; Muhammad Hasyim; Saipul Al Sukri; Didit Hadayanti; Hendrajaya
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 1 (2023): Februari 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i1.928

Abstract

The purpose of this study is to analyze product quality partially affect the purchasing decision process, to analyze the price partially affect the purchasing decision process, to analyze promotions partially affect the purchasing decision process, to analyze distribution channels partially affect the purchasing decision process , to analyze brand image partially influence the cereal purchasing decision process and to analyze product quality, price, promotion, distribution channels and brand image simultaneously influence the purchasing decision process of Nestle Koko Krunch breakfast cereal. The conclusion of this study is that all exogenous variables have a positive effect on endogenous variables, both partially and simultaneously. Based on the results of the research conducted, it can be seen that product quality, price, promotion, distribution channels, and brand image simultaneously influence purchasing decisions. Thus, the higher the quality of the product offered, the price offered is competent and competitive, the better the promotion that is informed, the easier it is to obtain and the more evenly distributed the product distribution location itself and is complemented by a strong and positive brand image from potential customers, it will encourage consumers in making purchasing decisions for breakfast cereals.
Co-Authors Didit Hadayanti Hendrajaya - Hermin Nainggolan Muhammad Hasyim Saipul Al Sukri