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KUALITAS PRODUK DAN KEPUTUSAN PEMBELIAN: PERAN BIAYA PEMASARAN SEBAGAI PEMODERASI Suhadarliyah Suhadarliyah; Dahlia Amelia; Ronald Tehupuring
ANALISIS Vol. 14 No. 01 (2024): ANALISIS VOL. 14 NO. 01 TAHUN 2024
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v14i01.3237

Abstract

The aim of this study is to test and analyze the effect of product quality on purchase decision which is moderated by marketing costs. The sample for this study uses food and staple retailing listed on the Indonesia Stock Exchange for the 2019-2022 period, while the analysis year used to test the hypothesis is the 2020-2022 period. This study uses a panel data regression approach with the help of eviews version 13. The results of this study find that product quality has a positive and significant effect on purchase decision, while marketing costs can not strengthen the effect of product quality on purchase decision. This study contributes to future studies because it fills the void of previous studies which have not used secondary data approaches to measure product quality and purchase decisions
Alokasi Dana Desa dan Pembangunan Desa: Peran Manajemen Keuangan Desa Sebagai Pemediasi ronald tehupuring
Jurnal Penelitian Manajemen Vol 1 No 01 (OKTOBER) (2023): JURNAL PENELITIAN MANAJEMEN
Publisher : Jurnal Penelitian Manajemen

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Abstract

Studi ini bertujuan untuk menguji dan menganalisis pengaruh alokasi dana desa terhadap pembangunan desa yang dimediasi oleh manajemen keuangan desa. Studi ini menggunakan seluruh pemerintah provinsi di Indonesia sebagai sampel melalui metode purposive sampling. Pendekatan analisis menggunakan regresi data panel dengan bantuan eviews versi 12. Hasil studi ini menemukan bahwa alokasi dana desa berpengaruh positif dan signifikan terhadap pembangunan desa, alokasi dana desa berpengaruh positif dan signifikan terhadap manajemen keuangan desa, manajemen keuangan desa berpengaruh positif dan signifikan terhadap pembangunan desa, dan manajemen keuangan desa dapat memediasi secara parsial (komplementer) pengaruh alokasi dana desa terhadap pembangunan desa.
EKSPLORASI PENGARUH e-WOM TERHADAP KEPUTUSAN PEMBELIAN ( STUDI KASUS KONSUMEN RICHEESE FACTORY) Puri Swastika Gusti Krisna Dewi; Fajar Nurcahyo; Andreas Bramantyo; Ronald Tehupuring; Yohana Deo Utami Silaban; Utari Srilestari; Yulia Krismael Lembu; Akhmad Fauzan
Jurnal Penelitian Manajemen Vol 2 No 01 (Maret) (2024): JURNAL PENELITIAN MANAJEMEN
Publisher : Jurnal Penelitian Manajemen

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Abstract

Penelitian ini berupaya untuk mengeksplorasi pengaruh electronic word of mouth (e-WOM) terhadap keputusan pembelian dalam studi kasus konsumen Richeese Factory. Penelitian ini menggunakan pendekatan kualitatif guna melihat dan mendalami faktor-faktor yang mendasari serta memperkuat sikap konsumen terhadap produk terkait. Melalui wawancara mendalam dan analisis terhadapnya, penelitian ini berupaya mencari pemahaman mendalam tentang bagaimana e-WOM berperan dalam membentuk persepsi konsumen yang pada akhirnya memengaruhi proses keputusan pembelian.
Premarital Training as an Effort to Prevent Divorce Caused by Financial Problems Weri Aprilia; Ronald Tehupuring
Jurnal Pengabdian Kepada Masyarakat Vol 1 No 1 (JUNI) (2023): JURNAL PENGABDIAN KEPADA MASYARAKAT (BHAKTIMAS)
Publisher : UNIT PENGABDIAN KEPADA MASYARAKAT - UTPAS

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Abstract

During the COVID-19 pandemic, the divorce rate in Indonesia increased. The increase in divorce is caused by many factors including financial problems. In this case the financial factor does not always mean that the household has no income at all, but rather mistakes in managing household finances. The Research and Community Service Institute of Lepisi Higher Education held Pre-marital guidance at the GPIB Samaria Church, Tangerang city. The purpose of this activity is to provide basic financial knowledge to couples who are getting married so that they are scientifically prepared to manage young household finances and minimize the rate of divorce caused by financial problems.
SISTEM PENGENDALIAN INTERN SEBAGAI PREDIKTOR KECURANGAN AKUNTANSI PADA PEMERINTAH DAERAH. DAPATKAH LOYALITAS INDIVIDU MEMITIGASINYA? Ronald Tehupuring; Rafli Alvaro Lingga
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2017: JTAKEN Vol. 3 No. 2 December 2017
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v3i2.111

Abstract

Berbagai kasus korupsi yang terjadi pada sektor pemerintah serta belum optimalnya perolehan opini audit Wajar Tanpa Pengecualian (WTP) atas laporan keuangan pemerintah daerah pada beberapa daerah di Indonesia menunjukkan masih lemahnya sistem pengendalian intern serta kurangnya loyalitas individu dalam mencapai tujuan organisasi. Hal tersebut memicu terjadinya praktik kecurangan akuntansi. Penelitian ini bertujuan untuk menguji pengaruh sistem pengendalian intern terhadap kecurangan akuntansi dengan loyalitas individu sebagai variabel moderasi. Responden penelitian adalah mahasiswa sarjana akuntansi Universitas Gadjah Mada. Metode pengambilan sampel menggunakan purposive sampling dengan menyebarkan modul penelitian melalui skenario sebagai pengantar bagi responden dalam menjawab pertanyaan penelitian. Alat analisis menggunakan SmartPLS versi 3.0. Hasil penelitian menunjukkan bahwa ketika pengendalian intern organisasi pemerintah daerah semakin tinggi, praktik kecurangan akuntansi akan semakin rendah. Sebaliknya ketika sistem pengendalian intern rendah, kecurangan akuntansi akan semakin tinggi. Sedangkan interaksi antara pengendalian intern dan loyalitas tidak mempengaruhi individu melakukan kecurangan akuntansi di pemerintah daerah.
UNQUALIFIED OPINION AND LEVEL OF CORRUPTION: THE TRIANGULATION APPROACH Ronald Tehupuring
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 2 December 2018
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v4i2.170

Abstract

Corruption cases that occur in almost all provinces throughout Indonesia potentially bring financial harm to the government, drawing public attention in the last few years. A large number of provinces where such cases occur have received Unqualified Opinion. As a result there is a discrepancy between the public's perception and the findings of the BPK, Indonesia's supreme audit institution. The public is assured that government institutions or agencies that have received unqualified opinion are free from potential corruption. On the other hand, there are still potential corruption found that can cause financial harm to the state. Meanwhile, the government (BPK) has not conducted any audit on the financial reports to detect corruption. This inconsistency between public perception and the perception of the government, in this case the BPK, is referred to as an expectation gap. This study aims to prove that an unqualified opinion does not relate to level of corruption. The research method uses a combination of qualitative and quantitative/triangulation approach (mixed method). The study collects samples from 31 provinces throughout Indonesia. The result of this study indicates that an unqualified opinion represents the good governance of an organization. However, such opinion does not necessarily guarantee that the institution is free from potential corruption. The reason is that a BPK audit is not designed to detect corruption, but rather to determine the fairness of information presented in financial reports. Result of quantitative testing conducted during the study also confirms the result of the qualitative testing, and thus it can be affirmed that an unqualified opinion does not significantly relate to corruption level.
Mapping of budget stress in Indonesia: Consequence on budget implementation Ronald Tehupuring
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 7 No. 1 (2021): JTAKEN Vol. 7 No. 1 June 2021
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v7i1.542

Abstract

The phenomenon of a budget deficit in local governments at the provincial, regency, and city levels shows that there is budget stress. Budget stress is a regional fiscal condition reflected in the lower revenue budget, while regional expenditure is getting higher. The consequence of budget stress is low budget implementation, and it reduces the quality of services to the public. This study aims to map the regions experiencing budget stress at the local government levels. Furthermore, this study examines and analyzes the consequences of budgetary stress on budget implementation. The research sample used local governments at the provincial, regency, city levels throughout Indonesia during 2016-2020. This study uses Ordinary Least Square (OLS) to test the research hypothesis. This study groups the five regions with the highest budget stress during 2016-2020. The results of this study can contribute to the theory, methodology, and implementation related to the budget. The theory's contribution is that the political budget cycle can maintain government performance through various efforts to reduce budget stress. This study also found that budget stress can reduce budget implementation. Therefore, the government needs to pay attention to indicators of budget stress.