Claim Missing Document
Check
Articles

The Effect of Audit Fees, Switching Auditors, Auditor Specialization, and Client Importance on Audit Quality Saria, Amalia Mustika; Meini, Zumratul; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 1 (2023): January 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i1.274

Abstract

This study aims to examine the effect of audit fees, switching auditors, audit specialization, and client importance on audit quality in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2016-2020. Data analysis in this study used secondary data taken from manufacturing companies in the consumer goods industry sector. The sample used is obtained in the purposive sampling method, which means that sampling is carried out based on certain criteria. With the criteria set, the number of samples used was 21 companies with 105 observations during the 2016-2020 research period. This study used the help of the SPSS application program version 25 using multiple regression analysis methods. The results of this study seen with the t-test show that audit fees affect audit quality, switching auditors does not affect audit quality, audit specialization affects audit quality, and client importance does not affect audit quality in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2016-2020.
Analysis of The Presentation of Financial Statements Based on ISAK No. 35 on The Financial Statements of Non-Profit Organizations: Case Study on Non-Profit Organizations: Palm Oil Farmers Union Rostika, Arlini; Yartono, Nungki; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 1 (2023): January 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i1.275

Abstract

This study aims to analyze the presentation of financial statements at a non-profit organization in the Palm Oil Farmers Union. Financial statements at the Palm Oil Farmers Union are regulated in PSAK 45, then on April 11, 2019, DSAK IAI officially ratified ISAK 35 and became effective on January 1, 2020, after this ratification IAI issued a statement on the withdrawal of financial accounting standards (PPSAK 13) containing the revocation of PSAK No. 45. This research data uses secondary data from the financial statements of the Palm Oil Farmers Union. Data analysis techniques using documentation techniques by "recording or accessing" secondary resources (internal and external). The results of this study are expected that each non-profit entity applies ISAK 35 which provides guidelines for presenting financial statements for non-profit entities and has been authorized by IAI
Analysis of the Effect of Profitability, Asset Structure, Liquidity, Sales Growth, and Company Size on the Capital Structure of State-Owned Companies Listed on the Indonesia Stock Exchange Tamara, Angie; Elwisam; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 1 (2023): January 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i1.276

Abstract

This study aims to analyze the effect of profitability, asset structure, liquidity, sales growth, and company size on the capital structure of state-owned companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The population in this study is all state-owned companies listed on the Indonesia Stock Exchange. The sample in this study was determined by purposive sampling based on the criteria obtained by samples from 16 state-owned companies. The data source used is secondary data with documentation methods using access to the IDX site. The analysis method used is multiple regression analysis using IBM SPSS 23. The results showed that the size of the company with proxies had a positive and significant effect, while the asset structure proxied with fixed asset ratio and liquidity proxied with current assets had a negative and significant influence, while profitability proxied with return on assets and sales growth proxied with growth did not influence the capital structure of state-owned companies listed on the stock exchange Indonesia period 2016-2020.
The Influence of Product Quality, Brand Image, and Price Perception on Alfamart's Cooking Oil Purchasing Decision in The Ciracas Area of East Jakarta Destiani, Anidya; Karyatun, Subur; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 1 (2023): January 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i1.277

Abstract

This study aims to determine the influence of product quality, brand image, and price perception on the purchase decision of Alfamart cooking oil in the Ciracas area of East Jakarta. The sample in this study was 100 respondents who made purchasing decisions in the Alfamart Ciracas area, East Jakarta. This study used primary data with a data collection method through questionnaires distributed to 100 respondents. Data analysis techniques using inferential analysis with multiple linear regression and using the Statistical Product and Service Solution (SPSS) program version 23.0. The t-test results show that product quality variables have a positive and significant effect on purchasing decisions, brand image variables have a positive and significant effect on purchasing decisions, and price perception variables have a positive and significant effect on purchasing decisions. Thus it can be concluded that product quality, brand image, and price perception influence purchasing decisions.
The Influence of Product Quality, Brand Image, and Price Perception on The Purchase Decision of Honda Vario Motorcycles in Depok Madani, Arfi Ulya; Karyatun, Subur; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 1 (2023): January 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i1.278

Abstract

This study has several objectives, namely to analyze the influence of the independent variables of this study in the form of product quality, product image, and price perception on the dependent variables of this study in the form of purchasing decisions for Honda Vario motorcycles. The method used is descriptive-quantitative with a group of respondents or specifically with consumers of Honda Vario motorcycles. There are (four) variables including three independent variables in the form of product quality (X1), brand image (X2), price perception (X3), and variables bound to this study in the form of purchasing decisions (Y). The sample of respondents to the study amounted to 100 people with purposive sampling techniques. When purposive sampling techniques are used, it is expected that the sample meets the requirements or criteria needed in this study. The data used were primary, dividing the questionnaire with a model test in the form of linear regression processed with SPSS 25. The results of this study after analysis using data processing concluded that product quality, brand image, and price perception have a positive and significant influence on purchasing decisions.
The Effect of Human Resource Development and Work Motivation on The Performance of Employees of PT. Tri Agung Nusantara Kurniawan, Arief; Elwisam; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 1 (2023): January 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i1.279

Abstract

This study aims to analyze the effect of Human Resource Development and Work Motivation on the performance of PT. Tri Agung Nusantara. The analysis method in this study is descriptive analysis. Data analysis of several tests namely instrument tests, classical assumption tests, model feasibility tests, multiple liner analysis, and t hypothesis testing using the Statistical Product and Service Solution (SPSS) Version 23.0 program. the subject of this study was an employee of PT. Tri Agung Nusantara with a total of 80 employees with data collection method through questionnaire. The results of regression analysis in this study show a positive and significant influence on performance, which is shown in the coefficient table in the regression equation model. The results of the model feasibility test are shown with significant values shown in the ANOVA table which means that the model in this study is feasible to use based on the significant value obtained. The results of the conclusion of the hypothesis with the t-test obtained significant values on the variables of Human Resource Development and Work Motivation. So it can be concluded that the two independent variables have a significant influence on the dependent variable.
The Influence of Brand Awareness, Brand Trust, and Sales Promotion on Le Minerale Bottled Water (AMDK) Purchasing Decisions in DKI Jakarta Izataki, Arina; Hardini, Resti; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 1 (2023): January 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i1.280

Abstract

This study aims to determine the Influence of Brand Awareness, Brand Trust, and Sales Promotion on Le Minerale Bottled Drinking Water (AMDK) Purchasing Decisions in DKI Jakarta. This sample and research was as many as 100 respondents who made purchasing decisions in DKI Jakarta. This study used primary data with a data collection method through questionnaires distributed to 100 respondents. Data analysis techniques using inferential analysis with multiple linear regression and using the Statistical Product and Service Solution (SPSS) program version 23.0. From the results of the t-test, this study shows that Brand Awareness (X1) has a positive and significant influence on Purchasing Decisions, this can be seen from the results of the t-test where (t-value of 6.694 > 1.660 t-table) and its significance (0.000 < 0.05). Brand Trust (X2) has a positive and significant influence on Purchasing Decisions, this can be seen from the results of the t-test where (t-value 2.931 > 1.660 t-table) and its significance (0.004 < 0.05). Sales Promotion (X3) has a positive and significant influence on Purchasing Decisions, this can be seen from the results of the t-test where (t-value 2.115 > 1.660 t-table) and its significance (0.037 < 0.05). That way it can be concluded that Brand Awareness, Brand Trust, and Sales Promotion have a positive and significant effect on Purchasing Decisions.
The Use of Digital Technology in Marketing Strategies to Attract Visitors' Intention: A Case Study of Penglipuran Tourist Village, Bali Setiawan, Anugrah Rega; Azizah, Fadilla Nur; Aprilya, Rani; Lestari, Rahayu; Hardini, Resti; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 1 (2023): January 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i1.281

Abstract

In the era of growing digitalization, digital-based marketing strategies have become a key component in increasing the attractiveness and competitiveness of tourist destinations. Penglipuran Tourism Village is one of the tourist destinations in Bali which has potential and is unique and attractive to tourists. Therefore, this research aims to analyze the marketing strategies implemented in Penglipuran Village Tourism and the extent to which the use of digital technology can contribute to increasing tourist visits. The research method used is qualitative by collecting data through observation and analysis of related documents. The research results show that the marketing strategy for Penglipuran Village Tourism involves the use of social media, websites, online advertising, user-generated content (UGC), and Google Business as channels to promote and communicate the attractions and activities in the tourist village. Creative content such as photos, videos, and interesting stories are used to attract tourist interest. Direct interaction with tourists via social media and being responsive to questions and responses is also an important part of the marketing strategy. The use of digital technology in marketing Penglipuran Village Tourism has had a significant positive impact, such as (1) Tourist visits have increased; (2) The use of social media, websites, online advertising, and user-generated content (UGC) has expanded the reach of promotions and (3) increased tourist awareness about the beauty and potential of the Penglipuran Village Tourism. Thus, the combination of the use of digital technology and marketing strategies has become the key to success in marketing the Penglipuran Village Tourism, inviting tourist interest and increasing the number of tourist visits.
Utilization of Social Media in Marketing Tourist Destinations in Indonesia Dharmawan, Rifky; Nur, Siti Utami Novia; Karimah, Hapsyah Nur; Lestari, Rahayu; Hardini, Resti; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 1 (2023): January 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i1.282

Abstract

The progress of the times requires every individual and organization to keep pace. In business, it cannot be separated from marketing which is closely related to sales. Technology that is currently very developed can be used as a means of marketing, for example, social media. Besides being able to advertise for free on social media, the reach of social media is also very wide. In the tourism sector, the perceived benefits of marketing through social media are the knowledge of tourist attractions by many people, thus affecting tourism demand. The purpose of this study is to review and analyze the relevance of social media in terms of marketing, and how much impact social media has on the tourism sector. The research method used is a review of literature studies with conceptual review techniques. In this research, the literature analysis process was carried out by collecting data in the form of relevant scientific articles sourced from Google Scholar published between 2019 and 2023. Furthermore, Vosviewer is used to visualize the most important topics in this subject
Development of Super Priority Tourism Destinations in Indonesia Through Human Resource Planning Sekarani, Shalsyadila Safira; Gibran, Hafiizh Muhammad; Lestari, Silvy Dwi; Lestari, Rahayu; Hardini, Resti; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 1 (2023): January 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i1.283

Abstract

This article discusses the importance of developing super-priority tourism destinations in Indonesia through human resource planning (HR). In Indonesia, there is still great potential for natural resources, culture, culinary and natural beauty that is not managed properly, and government initiatives supported by local communities can play an important role in developing this potential. Tourism in Indonesia is considered a strategic economic sector that can contribute significantly to economic growth, regional development, and improving community welfare. This article discusses the importance of the role of five types of tourism as a source of foreign exchange for the country, namely cultural, historical, natural, shopping, and religious tourism. Developing human resources in the tourism industry is essential to achieve sustainable tourism development goals and make a positive contribution to the local economy and society. Furthermore, this article highlights some of the leading destinations in Indonesia such as Lake Toba, Borobudur, Mandalika, Labuan Bajo, and Likupang, showing the importance of the role of quality human resource management in increasing the competitiveness of the tourism industry. Human resource management at the national and local levels, as well as the government's role in policy and strategic planning, are highlighted as key factors in maximizing Indonesia's tourism potential. This article contributes to a better understanding of how good human resource management can support the sustainable growth of the tourism industry and provide significant economic benefits to local communities in various tourist destinations in Indonesia.
Co-Authors Afifudin, Zen Agus Prasetyo Agustin, Reni Cahya Ainun Mardhiyah, Ainun Aisyah, Haydee Noor Alianti, Fiori Nika Andrian, Diky Andriani, Adinda Aprilya, Rani Ardhana, Astrid Arief Kurniawan Azizah, Fadilla Nur Bambang Subiyanto, Bambang Daroini , Selamet Debora, Grace Artha Destiani, Anidya Dharmawan, Rifky Dhieka Avrilia Lantana Divian, Dinda Tri Novianty Elwisam Fakih, Anas Firmansyah Gibran, Hafiizh Muhammad Handayani, Dyah Octavia Herawati, Amelia Putri Herawati, Ega Safira Herawati, Olis Izataki, Arina Jessica Karimah, Hapsyah Nur Karyatun, Subur Khoi, Boidatul Khoir, Ahmad Kristanti, Yosephine Lantana , Dhieka Avrilia Lestari, Silvy Dwi Lukman, Christylia Gita Fairy Madani, Arfi Ulya Maharani, Sari Maini, Zumratul Marwaziyyah, Nur Izzah Musthofa , Zaenal Musyaffa, Fadhel Nanda, Okvia Nopiani Nugraha, Aldi Satya NUR FITRIANI Nur, Siti Utami Novia Palupi, Anistya Pangastuti, Eka Sylvia Pinarsinta, Tira Pratama, Andhika Yoga Pratama, Muhammad Dzaqi Putri, Hardianti Eka Raharjo , Budi Rahayu Lestari Rahayu, Annisyah Sri Rahmawati, Oktaviani Ratmanasuci , Novinda Dian Adityaning Resti Hardini Ria Rini Ariyani, Rini Rista, Indriany Rossaliani, Sindy Rostika, Arlini Rusdi, Renovita Sabilah, Dinda Saputra, Reza Wiradhika Saria, Amalia Mustika Sekarani, Shalsyadila Safira Setiawan, Anugrah Rega Setiawan, Heru Dian Shofaturrahmah, Putri Dini Sinulingga, Herdiyana Br Sutikman Tamara, Angie Trilaksono, Agung Tyas , Mohamad Adiet Sandi Wardhana, Al Fiansyah Wiratama, Esmeralda Aprillia Wiyanti , Ani Wulandari, Lia Yanti, Dilla Madi Yartono , Nungki Yartono, Nungki Yeni, Wa Ode Sri Zulfikar , Ian Zulfikar, Ahya Zumratul Meini