SUSI LESTARI
Jurusan Teknologi Hasil Perikanan Fakultas Pertanian Universitas Sriwijaya, Indralaya, Ogan Ilir 30662 Sumatera Selatan Telp./Fax. (0711) 580934

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Effects of Using Hashtag, Celebrity Endorsement and Paid Promotion Objective Achievement in Instagram (Case Study:Women Fashion Brand) Lestari, Susi; Aldianto, Leo
Journal of Innovation, Business and Entrepreneurship Vol 1, No 1 (2016)
Publisher : Journal of Innovation, Business and Entrepreneurship

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Abstract.The effort of promotion through Instagram doesn’t significantly affect the objective of promotion if brand can’t understand effective promotion tool and can influence audiences in their process of recognizing brand until deciding to buy a product of the brand. There are some promotion tools that can be effectively optimized to influence that process. Based on interview with 10 women who are active Instagram users, it was known that the use of hashtag, celebrity endorsement, and paid promote can effect their process of recognizing until making decision to buy a product of a brand. The objective of the research is to estimate the effect of using hashtag, celebrity endorsement, and paid promote in Instagram women fashion brand to promotion objective achievement. Research was executed in Bandung. By using Probability Sampling Purposive Technic, questionnaires in the effect of using hashtag, celebrity endorsement, and paid promote to promotion objective achievement (concern of brand, connection of brand to intention of buying) were given to 100 18-30 years old active women Instagram users who like to search for information about women fashion brands through Instagram. The responses were recorded in Microsoft Excel to be tested for validity and reliability by using statistic methods. Then, data were analyzed by using Path Analysis to understand the connection of variables and their effect to promotion objective achievement. The result showed that the use of hashtag and celebrity endorsement significantly affect short promotion objective achievement, then the use of paid promote minimally affect short promotion objective. Hashtag, Celebrity Endorsement and Paid Promote significantly affect long promotion objective achievement. Keywords: Social Media Objective, Instagram, Hashtag, Celebrity Endorsement, Paid Promote
PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Achyani, Fatchan; Lestari, Susi
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.8063

Abstract

This study aims to examine the effect of tax planning on earnings management. In addition, several factors that are thougt to also affect earnings management are also tested, among others: deferred tax expense, deferred tax assets, managerial ownership, and free cash flow. The data used in this study is the annual report of companies listed on Indonesia Stock Exchange in the period 2015-2017. Jones modifications are used to measure earnings management. This study uses multiple regression analysis tools. The results showed that only free cash flow can affect earnings management while tax planning, deferred tax expense, deferred tax assets, and managerial ownership do not affect earnings management.