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All Journal Assyarikah : Journal of Islamic Economic Business Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen
Fathorrahman Fathorrahman
Universitas Madura
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH BRAND IMAGE DAN PRICE TERHADAP PURCHASE INTENTION HP OPPO DI TOKO PUSPITA CELL PAMEKASAN Fathorrahman Fathorrahman; Citra Larasathi Surya
Assyarikah: Journal of Islamic Economic Business Vol 2, No 2 (2021): Assyarikah
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v2i2.449

Abstract

The purpose of this study was to determine the effect of Brand Image and Price Simultaneously and Partially on Purchase Intention Oppo cellphones at the Puspita Cell Pamekasan Shop. The object of this research is consumers who buy Oppo Hp products at the Puspita Cell Pamekasan Shop. The sample of this study used a sample of 100 respondents using random sampling techniques. Data collection is based on distributing questionnaires. The research model used is by using multiple linear regression. The results of the study was Brand Image and Price simultaneously have a positive and significant effect on Purchase Intention and Brand Image and Price partially have a positive and significant effect on Purchase Intention.
ANALISIS PERBANDINGAN AKTIVA TETAP BERDASARKAN PSAK TERHADAP LAPORAN KEUANGAN PT. MARINAL INDOPRIMA Citra Larashati Surya; Fathorrahman Fathorrahman; Alfi Hasaniyah
Assyarikah: Journal of Islamic Economic Business Vol 2, No 1 (2021): Assyarikah
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.065 KB) | DOI: 10.28944/assyarikah.v2i1.450

Abstract

Companies in the face of increasingly advanced business developments, a company that is founded must have a goal in order to make the company live in One form of investment is fixed assets that are used in the company's normal activities, researchers conducted a study aimed at comparing the method of depreciation of fixed assets based on PSAK against financial statements at PT. Marinal Indoprima is long term, meaning that the company must maintain its viability in achieving its goals. The research method used is descriptive quantitative research type, and the type of data used is quantitative data sourced from secondary data and primary data as well as data collection procedures through documentation. The results showed that the company has applied the method of depreciation of fixed assets based on PSAK. In its application, the company has distinguished fixed assets and how to obtain them by way of cash or credit purchases and built themselves. And the way the company assesses it considers all the costs incurred by the company to get fixed assets until they are ready for use. Represents the acquisition cost of its fixed assets, for depreciation of its fixed assets the company uses the straight-line method. And the researcher compares with the method of the number of years and the double declining balance method. With the sum of years digits method, the depreciation expense is compared with the straight-line method. Smaller the number of years, whereas with the double-declining balance method compared to by the straight line method. For the termination or disposal of fixed assets must obtain approval from the board of directors and disclosure and reporting is done at the end of the year. 
ANALISIS PERBANDINGAN AKTIVA TETAP BERDASARKAN PSAK TERHADAP LAPORAN KEUANGAN PT. MARINAL INDOPRIMA Citra Larashati Surya; Fathorrahman Fathorrahman; Alfi Hasaniyah
Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen Vol 2, No 1 (2021): Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : Institut Dirosat Islamiyah Al-Amien Prenduan Sumenep

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.239 KB) | DOI: 10.28944/masyrif.v2i1.707

Abstract

Perusahaan dalam menghadapi perkembangan usaha yang semakin maju, sebuah perusahaan yang didirikan harus mermiliki suatu tujuan agar dapat membuat perusahaan hidup dalaSalah satu bentuk investasi tersebut adalah aktiva tetap yang digunakan dalam kegiatan normal perusahaan, peneliti melakukan penelitian bertujuan untuk membandingkan metode penyusutan aktiva tetap berdasarkan PSAK terhadap laporan keuangan pada PT. Marinal Indoprima.m jangka panjang, artinya perusahaan harus mempertahankan kelangsungan hidupnya dalam pencapaian tujuan. Metode penelitian yang digunakan adalah jenis penelitian deskriptif kuantitatif, dan jenis data yang digunakan adalah data kuantitatif yang bersumber dari data sekunder dan data primer serta prosedur pengumpulan data melalui dokumentasi.  Hasil penelitian menunjukkan bahwa perusahaan telah menerapkan metode penyusutan aktiva tetap yang berdasarkan PSAK. Dalam penerapannya perusahaan telah membedakan aktiva tetap serta cara perolehannya dengan cara pembelian tunai maupun kredit dan dibangun sendiri. Dan cara penilainya perusahaan menganggap semua biaya yang dikeluarkan oleh perusahaan untuk mendapatkan aktiva tetap sampai siap pakai. Merupakan harga perolehan aktiva tetapnya, untukpenyusutan aktiva tetapnya perusahaan menggunakan metode garis lurus. Dan peneliti membandingkan dengan metode jumlah angka tahun dan metode saldo menurun ganda. Dengan metode jumlah angka tahun hasilnya beban penyusutannya dibandingkan dengan metode garis lurus. Lebih kecil jumlah angka tahun, sedangkan dengan metode saldo menurun ganda dibandingkandengan metode garis lurus. Untuk penghentian atau penghapusan aktiva tetap harus mendapatkan persetujuan dari dewan direksi serta pengungkapan dan pelaporan dilakukan pada akhir tahun.
Co-Authors Alfi - Hasaniyah Citra Larasathi Surya Citra Larashati Surya