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Organum: Jurnal Saintifik Manajemen dan Akuntansi
Published by Universitas Winaya Mukti
ISSN : 26208156     EISSN : 26208164     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Organum: Jurnal Saintifik Manajemen dan Akuntansi is published by Fakultas Ekonomi dan Bisnis, Universitas Winaya Mukti. This peer-reviewed journal is designated to publish articles that report the results of research in management and accounting science.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 4, No 1 (2021): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2021" : 6 Documents clear
Brand Loyalty dan Pengaruhnya terhadap Keputusan Pembelian Marisi Butarbutar; Efendi Efendi; Sudung Simatupang
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 4, No 1 (2021): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2021
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v4i1.130

Abstract

One of the famous culinary industry brands in Pematangsiantar City is Toko Roti Ganda. The famous brand Of Toko Roti Ganda makes many visitors who have an impact on traffic jams. The phenomenon is due to the famous Toko Roti Ganda in the community makes the brand a top priority of the community compared to other brands for visitors who come. This study aims to determine the effect of brand loyalty on purchasing decisions at Toko Roti Ganda. This research was conducted on all residents of Pematangsiantar City and Simalungun Regency who have ever made purchases at the Roti Ganda. Furthermore, the results of respondents obtained from the study were 123 respondents. The research method was carried out by qualitative and quantitative. The results show that the research criteria are declared valid and reliable with the indicators met. For normality results that all research variables are normally distributed, the coefficient of determination shows that brand loyalty can explain purchasing decisions by fifty-four percent. At the same time, the rest is influenced by other factors not discussed in the study. Then the regression equation test shows a positive effect of brand loyalty on purchasing decisions and accepts the hypothesis that brand loyalty affects purchasing decisions. It means that brand loyalty for consumers greatly influences them in making purchase decisions, and brand loyalty can be a factor that can make consumers make decisions about purchases.
Karakteristik Perusahaan dan Pengungkapan Corporate Social Responsibility Dimoderasi Good Corporate Governance terhadap Nilai Perusahaan Novi Yanti; Sarwani Sarwani; Novika Rosari
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 4, No 1 (2021): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2021
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v4i1.129

Abstract

Company value is considered necessary for interested parties both internally and externally when making investments. This study examines and analyzes the influence of Company Characteristics (Firm Size, Capital Structure, and Profitability) and Corporate Social Responsibility (CSR) Disclosure moderated by Good Corporate Governance on Firm Value. There are 188 manufacturing companies on the Indonesia Stock Exchange (IDX), the population with 22 sample companies in the 2016-2018 period. The sampling technique was the purposive sampling method. Data were analyzed using multiple linear regression and moderated regression analysis on SPSS. This study indicates that the capital structure and good governance affect firm value, and the firm size variable shows a negative effect. Good Corporate Governance can strengthen the influence of firm size, capital structure, and CSR disclosure on firm value, while good governance weakens the effect of profitability on firm value, which is of interest. 
Leverage, Tata Kelola Perusahaan, dan Manajemen Laba Riil Ananto Prabowo; Indah Sari Pangestu
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 4, No 1 (2021): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2021
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v4i1.133

Abstract

Earnings management is conducted by key internal personels within a firm through the utility of accounting policy judgements which then mislead financial reports. The level of leverage and corporate governance have the ability to influence the degree of earnings management implementation. This research has an objective to examine the leverage and corporate governance mechanisms influence on real earnings management. This research population is included in 50 companies with the best corporate governance implementation in Indonesia for the period of 2012-2018. By using the purposive sampling method, 126 observations fit the sample criteria. This research uses a quantitative approach and secondary data with a random effects’ regression model. This research shows leverage and corporate governance mechanisms, when combined, affect real earnings management. This research's supplementary results show that leverage cannot limit real earnings management practice and consecutively on corporate governance mechanism. Independent board of commissioner negatively and significantly exert influence on real earnings management, followed by the audit committee, reducing real earnings management practice. Meanwhile, institutional and managerial ownership do not present a significant merit on real earnings management. This research implicates the policy maker in justifying good corporate governance and practioners to look upon the possibility of real activities manipulation.
Analisis Kinerja Keuangan Digital Startups Sebelum dan Sesudah Initial Public Offering di Bursa Efek Indonesia pada Tahun 2017 dan 2018 Rafa Dwisono; Nenden Kostini; Mas Rasmini
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 4, No 1 (2021): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2021
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v4i1.115

Abstract

The objective of this research is to analyze the differences of financial performance before and after Initial Public Offering digital startups which are listed in Indonesian Stock Exchange in 2017 and 2018. The sample of this research is all of digital startups which are listed in Indonesian Stock Exchange in 2017 and 2018. The sample is 5 digital startups. This research used Paired Sample t-test and Wilcoxon Sign test as the data analysis. The finding indicated financial performance which calculated by debt to asset ratio was significant difference on digital startups between before and after Initial Public Offering. The result of this research indicated that the financial performance of digital startups before and after Initial Public Offering had an insignificant difference. The financial performance of digital startups increased after Initial Public Offering.
Sikap Keuangan, Kontrol Perilaku, Efikasi Diri dan Perilaku Keuangan Eka Yusnita Nila Sari; A. Khoirul Anam
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 4, No 1 (2021): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2021
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v4i1.134

Abstract

The practice of personal financial management among young people is currently getting serious attention, including among students. The problem is based on the implementation of basic financial knowledge which is still minimal. The development of good financial behaviour in students requires special attention because aspects of financial behaviour have a significant influence on their lives after graduating. This study aims to determine the effect of financial attitudes, behavioral control, and self-efficacy on financial behaviour. The type of research carried out is quantitative with primary data through a structured questionnaire. The research sample was selected from one college student with a total of 75 respondents. The sampling technique was purposive sampling on active status students and had completed the Financial Management course. This research is based on The Theory of Planned Behaviour (TPB). The results revealed that financial attitudes and self-efficacy affected financial behaviour, while behavioral control did not affect financial behaviour. Good financial behaviour helps improve financial well-being where positive financial behaviour is associated with positive life outcomes
The Role of Profitability, Company Size, Capital Structure, and Liquidity Risk on Firm Value of Indonesian Banks Fenty Fauziah; Rafiqoh Rafiqoh
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 4, No 1 (2021): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2021
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v4i1.110

Abstract

The main objective of any firm is to maximize shareholder's wealth, which can be seen from firm value.  This study aims to analyze and explain the effect of profitability, company size, capital structure, and liquidity risk on firm value banking companies in Indonesia. The population of this study is all banking companies listed on the Indonesia Stock Exchange, with an observation period of 2017-2018. The sample selection using a purposive sampling method. Data have both cross-section and time variation. Analysis and hypothesis testing were carried out by using a linear regression analysis using Eviews 11. The results showed that investors viewed that the company's overall profits from its business activities could increase its share price. The capital structure owned by the public relatively small, which meant that the company could provide a source of funds from within the company in the form of the owner's capital or retained earnings. Funds obtained from loans, if they were not followed by the ability to manage funds or were not channeled back to the community, would cause interest expenses and destroy profits. This condition results in investors selling their shares. Investors in making investment decisions paid attention to one indicator at a time and paid attention to all the factors that determined the company's value.

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