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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Journal of Economic, Bussines and Accounting (COSTING) Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Mantik Jurnal Informasi dan Teknologi Jurnal Attarbiyyah: Jurnal Ilmu Pendidikan Islam JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Desman Serius Nazara
Akademi Kebidanan Harapan Keluarga
Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH PERIKLANAN TERHADAP VOLUME PENJUALAN PADA TOKO TRICOMSEL GUNUNGSITOLI Nazara, Desman Serius
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 3 (2021): JE. Vol 9 No 3 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.726 KB) | DOI: 10.35794/emba.v9i3.35613

Abstract

Abstrak: Periklanan merupakan bagian dari promosi yang tujuannya antara lain untuk memperkenalkan produk baru, membujuk, menciptakan kesan dan memberi informasi, dengan periklanan yang tepat maka akan tercapai suatu hasil yang diharapkan dan nantinya dapat mempengaruhi tingkat volume penjualan. Penelitian ini dilakukan di toko Tricomsel yang berada di Jalan Sirao No. 101  Gunungsitoli. Penulis memilih jenis penelitian kuantitatif dengan metode deskriptif. Kuantitatif adalah menggunakan pendekatan etik, dalam arti bahwa penelitian mengumpulkan data dengan menetapkan terlebih dahulu konsep sebagai variabel-variabel yang berhubungan dari teori yang sudah ada yang dipilih oleh peneliti. Selanjutnya sampel secara sederhana dapat diartikan sebagai bagian dari populasi yang menjadi sumber data yang sebenarnya dalam suatu penelitian  atau dengan kata lain sifat sampel harus mewakili seluruh populasi yang ada. Karena populasi kurang dari 100 orang, maka peneliti mengambil semua populasi tersebut yang berjumlah 17 orang. Teknik  pengumpulan data yaitu Quesioner (angket) dimana teknik analisa data yang digunakan adalah : uji validitas data dengan rumus korelasi product moment, uji reliabilitas penelitian, dan uji hipotesis melalui regresi sederhana dan uji T. Dari penelitian yang dilakukan penulis, dapat ditarik kesimpulan bahwa pengaruh periklanan dalam meningkatkan volume penjualan sangat  berpengaruh positif pada usaha toko tricomsel dan kedua variabel berada pada hubungan yang sangat erat yakni 1,00. Toko tricomsel pada khususnya supaya meningkatkan promosi melalui iklan dimana disekitar toko tricomsel terdapat banyak persaingan yang menjual barang yang sama sehingga tingkat volume penjualan dapat meningkat dan mendapatkan laba sesuai yang diharapkan.Kata kunci: periklanan, volume penjualanAbstract: Advertising is part of a promotion whose objectives include introducing new products, persuading, creating an impression and providing information, with the right advertising it will achieve an expected result and can later affect the level of sales volume. This research was conducted at the Tricomsel store located at Jalan Sirao No. 101 Gunungsitoli. The author chooses the type of quantitative research with descriptive method. Quantitative is to use an ethical approach, in the sense that the research collects data by first determining the concept as related variables from the existing theory chosen by the researcher. Furthermore, the sample can simply be interpreted as part of the population which is the actual source of data in a study or in other words the nature of the sample must represent the entire existing population. Because the population is less than 100 people, the researchers took all 17 people from the population. The data collection technique is a questionnaire (questionnaire) where the data analysis techniques used are: data validity test with product moment correlation formula, research reliability test, and hypothesis testing through simple regression and T test. From the research conducted by the author, it can be concluded that the effect of advertising in increasing sales volume has a very positive effect on the Tricomsel store business and the two variables are in a very close relationship, namely 1.00. Tricomsel store in particular to increase promotion through advertising where around the tricomsel store there is a lot of competition selling the same goods so that the level of sales volume can increase and get the expected profit.Keywords: advertising, sales volume
A MEASURING THE FINANCIAL RATIO OF BNI SYARIAH BANK USING CAMEL ANALYSIS Elfina Damanik; Sartika; Risma Nuraini munthe; Desman Serius Nazara
Jurnal Mantik Vol. 6 No. 1 (2022): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

This study was conducted to determine the soundness of BNI Syariah Bank when reviewed using CAMEL analysis. As stated in Article 3 of Bank Indonesia Regulation Number 9/1/PBI/2007, the financial ratios used to measure the health of a bank are Capital, Asset, Management, Earning, and Liquidity (CAMEL). The research method used is the quantitative method, with data analysis of CAR, KAP, NPM, REO, ROA, CR. With 5 composite ratings, rating 1 reflects the bank is classified as very good, rating 2 is classified as good, rating 3 is quite good, rating 4 is classified as poor, and rating 5 is sensitive. The results of this study in 2017 received a Healthy predicate with a final score of 91.2 from the CAMEL factor, in 2018 it received a final score of 89.8 with a healthy predicate, in 2019 it received a final score of 88.7 with a healthy predicate, and in 2020 it received a healthy predicate. final score of 83.8 with a healthy predicate
The Role of Corporate Governance as a Moderating Variable in Relationship of Determinant Factors Stock Return Dian Rokhmawati; Desman Serius Nazara; Sutrisno; Muhammad Irvan; Deddy Novie Citra Arta
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.v9i1.917

Abstract

The objective of this study is to examine the role of corporate governance as moderating variable in relationship between all of independent variables toward stock return. The type of research used in this research is causal associative research. Casual associative research is research that aims to determine the effect or relationship between two or more variables. This research is also a quantitative study. The quantitative method is a scientific approach that views a reality as classifiable, concrete, observable and measurable, the variable relationship is causal in nature where the research data is in the form of numbers and the analysis uses statistics. The conclusion from this study is that the Liquidity Variable has no effect on Stock Returns. Profitability Variable influences Stock Return. Solvency variable has no effect on Stock Return. Accounting Profit Variable influences Stock Return. Operating Cash Flow Variable influences Stock Return. The Independent Commissioner variable cannot moderate the influence of Liquidity on Stock Returns. Independent Commissioners cannot moderate the influence of Profitability on Stock Returns. Independent Commissioners cannot moderate the influence of Solvency on Stock Returns. Independent Commissioners cannot moderate the influence of Accounting Profits on Stock Returns. Independent Commissioners cannot moderate the influence of Operating Cash Flow on Stock Returns. The Audit Committee cannot moderate the influence of Liquidity, Profitability, Solvency, Accounting Profit and Operating Cash Flow on Stock Returns.
Analysis of the Influence of Brand Equity Elements on Consumers Purchase Intention of Packaged Tea Products Desman Serius Nazara; Nugroho Djati Satmoko; Bambang Surahman; Sutrisno; Uli Wildan Nuryanto
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 2 (2023): April 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i2.1032

Abstract

The goal of this study was to examine the relationship between brand awareness, brand association, perceived quality, and brand loyalty and consumer preference, as well as the relationship between brand awareness, brand association, perceived quality, and brand loyalty and purchase intention. Additionally, it examined the relationship between consumer preference and interest in purchasing as an intervention variable. The research was conducted purposefully from November to December 2022. Data sources were obtained through online survey results (primary data) and through literature (secondary data). Sampling using the incidental sampling method based on the Lemes how formula with an unknown population size produces a minimum of 100 samples. Data collection used a questionnaire with a Likert scale of 1-4. Descriptive analysis and SEM-PLS, which are utilized to analyze the data, are processed using Smart PLS 3.0 software. The findings demonstrated that brand loyalty and brand awareness variables had a direct impact on consumer preferences, however brand association variables and quality judgments did not. While brand awareness, brand associations, and brand loyalty do not directly affect purchase intention, perceived quality characteristics did have an impact on customer buying interest. The intention to purchase does not indirectly depend on perceived quality.
The Role of Company Size as a Moderating Variable in the Relationship Between Tax Avoidance, Political Connections and Corporate Governance Desman Serius Nazara; Stellamaris Metekohy; Muhamad Irpan Nurhab; Aprilya Dwi Yandari; Roy Setiawan
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.6104

Abstract

With business size acting as a moderating variable, the goal of this study is to gather empirical data regarding the impact of political and corporate links on tax evasion. The manufacturing firms in the consumer products sector that were listed on the Indonesia Stock Exchange between 2017 and 2021 were the subject of this study. Purposive sampling is used to determine the sample. A total of 100 data samples from 20 firms over a 5-year period made up the study's sample size. the approach of data analysis that makes use of moderated regression analysis and multiple linear regression analysis. The findings demonstrate that institutional ownership and political ties have an impact on tax evasion, but independent commissioners and the audit committee have no impact. According to the results of the moderation test, business size can influence institutional ownership and independent commissioners but not audit committees or political links in terms of tax evasion.
Effect of Equity Financing and Debt Financing on Company Profitability Desman Serius Nazara; Deny Purwo Sambodo; Dede Hertina; Musran Munizu; Asri Ady Bakri
Journal of Corporate Finance Management and Banking System ( JCFMBS) ISSN : 2799-1059 Vol. 3 No. 06 (2023): Oct-Nov 2023
Publisher : HM Journals

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55529/jcfmbs.36.1.6

Abstract

This study aims to determine and analyze effect of equity financing and debt financing on company profitability. This type of research to support data analysis in this study uses quantitative research. Population in this research is Telecommunications Companies that went public on the Indonesia Stock Exchange for the 2017-2022 period. There are 30 samples, of which there are 5 telecommunications companies listed on the Indonesia Stock Exchange until the 2022 period, and each company contributing 6 samples. To answer the research hypothesis, multiple linear regression analysis is used. The results show that equity financing has a significant effect on company profitability. Debt financing has a significant effect on company profitability.
Analysis of The Influence of Situational Digital Advertising Through Online Video Sharing and Social Media Platform on Customers Intention to Purchase at E-Commerce Application Shopee Putri Ekaresty Haes; Donny Dharmawan; Desman Serius Nazara; Mokhamad Arwani; Eva Yuniarti Utami
Jurnal Informasi dan Teknologi 2023, Vol. 5, No. 4
Publisher : SEULANGA SYSTEM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60083/jidt.v5i4.455

Abstract

This research aims to determine the effect of advertising exposure on shopping interest. The paradigm used in this research is the positivism paradigm. This study uses a quantitative approach. This research uses non-experimental research methods with a type of method, namely the survey method. The population in this study were students. The number of samples in this research was 100. The primary data for this research uses data obtained from a questionnaire that has been distributed in the form of a Google Form. The linear regression test in this research uses product moments with SPSS version 24 for Windows. Based on the findings and discussion of the research that has been carried out, it can be concluded that the level of advertising exposure is in the medium category with a percentage of 60%. The level of interest in shopping through applications is also in the medium category, with a percentage of 40%. From the research results, it can be concluded that advertising exposure influences shopping interest. Based on the results of the t-value, namely 3.5 > 1.98, The coefficient of determination in this equation has a positive value of 12.5%. This figure means that the advertising exposure variable does not have a big influence on shopping interest at 12.5%. Other factors that were not considered in this study contributed the remaining 87.5%. So the conclusion is that if the advertising exposure variable increases, then interest in shopping through the application will also increase. Vice versa, if advertising exposure decreases, shopping interest also decreases.
Analysis Of Perceived Value of Benefit Cash on Delivery Payment Method Customers When Using Digital Wallet Application Desman Serius Nazara; Ratnawita; Silvia Ekasari; Emma Budi Sulistiarini; Eva Yuniarti Utami
Jurnal Informasi dan Teknologi 2024, Vol. 6, No. 1
Publisher : SEULANGA SYSTEM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60083/jidt.v6i1.467

Abstract

The purpose of this study is to examine how secure and comfortable cash on delivery (COD) and e-wallet consumers feel about their payment options. Survey research is the method employed in this study. All students are the population in question. Purposive sampling was the method of sampling that was applied. 100 people made up the sample in this study. In order to collect data for this study, questionnaires, records, and interviews were used. Quantitative data analysis is the method employed. Two associated samples are compared in this study using a comparative analysis sample type. The study's conclusions revealed that consumers' comfort levels with cash-on-delivery and e-wallet payment options differ. Convenience with cash on delivery is valued at 48.5 on average, whereas e-wallet convenience is valued at 58.5. Consequently, it can be said that the e-wallet payment method offers more convenience than the cash on delivery payment option. Users of e-wallet payment options and cash on delivery have different levels of security. For COD security, the average value is 37.5, and for e-wallet security, it is 39.5. It is evident that there is little difference in the average value of cash on delivery security (2.5) between it and e-wallet security. Even so, the security level of e-wallets is higher than the security of cash on delivery (COD).
ANALISIS BIBLIOMETRIK PERKEMBANGAN FINANCIAL STATEMENT FRAUD DENGAN VOSVIEWER Desman Serius Nazara; Fitriana Fitriana; Rachmat Agus Santoso
Jurnal Review Pendidikan dan Pengajaran (JRPP) Vol. 6 No. 4 (2023): Volume 6 No 4 Tahun 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v6i4.21588

Abstract

Penelitian ini bertujuan untuk mengetahui perkembangan jumlah publikasi nasional dan internasional dengan topik financial statement fraud, penelitian juga bertujuan untuk mengetahui jurnal inti dalam publikasi internasional, mencari berapa banyak kluster  perkembangan publikasi dan juga ingin mengetahui  seberapa luas penyebaran publikasi dengan topik ini diseluruh dunia. Metode pengumpulan data dengan cara melakukan penelusuran data melalui pulikasi yang terindeks scopus pada aplikasi Publis On Persih dengan kata kunci financial statement fraud dengan katagori atau kata kunci pada judul artikeldalam kurun waktu 2010- 2020. Analisis dilakukan dengan Bibliometrik  menggunakan sofware VOSviewer 1.6.20 dan hasil penelitian menunjukkan bahwa perkembangan pertumbuhan publikasi financial statetement fraud pada umumnya mengalami peningkatan, data publikasi yang terindeks  di Scopus tertinggi terjadi pada tahun 2020 yang mencapai 75 publikasi (16,30%), yang terdiri dari  14 kluster dan terbanyak dipublikasikan pad Journal of Business Ethics.  
Navigating the Financial Landscape: The Importance of Budgeting Desman Serius Nazara; Linda Ayu Oktoriza; Rahimah Rahimah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10582

Abstract

This study investigates the intricate relationships between income management, expense tracking, budgeting practices, and financial stability among customers of Bank Sumut. Utilizing a quantitative approach with a sample size of 90 respondents, random sampling was employed to gather data. The analysis was conducted using Smart PLS (Partial Least Squares) to examine both direct and indirect effects. The findings revealed the significant influence of effective income management on financial stability, both directly and indirectly through structured budgeting behaviors. While expense tracking was found to be essential, its direct impact on financial stability through budgeting practices was not significant. These results underscore the importance of promoting comprehensive financial management strategies, particularly emphasizing income management and budgeting practices, to enhance financial resilience and well-being. This research contributes valuable insights for financial institutions, policymakers, and individuals, providing guidance for fostering greater financial stability in an ever-evolving economic landscape.
Co-Authors Aprilya Dwi Yandari Asri Ady Bakri Bambang Surahman Citra Arta, Deddy Novie Dede Hertina Deny Purwo Sambodo Dian Rokhmawati Donny Dharmawan Elfina Damanik Emma Budi Sulistiarini Eva Yuniarti Utami Fitriana Fitriana Hendri Hermawan Adinugraha Mokhamad Arwani Muhamad Irpan Nurhab Muhammad Irvan Musran Munizu Nasution, Annio Indah Lestari Nugroho Djati Satmoko Oktoriza, Linda Ayu Putri Ekaresty Haes Rachmat Agus Santoso Rahimah Ratnawita Roy Setiawan Sartika Silvia Ekasari Stellamaris Metekohy Uli Wildan Nuryanto