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INDONESIA
Equivalent : Journal of Economic, Accounting and Management
ISSN : 29868777     EISSN : 29858089     DOI : https://doi.org/10.61994/equivalent
Core Subject : Economy,
Focus - Equivalent : journal Of Economic, Accounting and Management is a scientific journal published by CV. Doki Course and Training. The papers to be published in Equivalent are research articles in the field of Economic, Accounting and Management. Scope - Equivalent : journal Of Economic, Accounting and Management calls for scientific articles on Economics, Financial Accounting, Management Accounting, Public Sector Accounting, Banking, Taxation, Capital Market, Auditing, Financial Management, Human Resouce Management, Marketing Management, Organizational Behaviour, Strategic Management, Entrepreneurship, E-Business.
Articles 62 Documents
ANALISIS PENDISTRIBUSIAN DANA ZAKAT, INFAQ, DAN SEDEKAH (ZIS) YANG TIDAK PRODUKTIF DI INDONESIA Sakinah Fakiriyah; Nabila Hana; Agung Ramadani; Maya Panorama
Equivalent : Journal of Economic, Accounting and Management Vol. 1 No. 1 (2023): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v1i1.21

Abstract

The purpose of this study is to examine how ZIS zakat, infaq, and alms funds are distributed ineffectively in Indonesia. In this study, a qualitative approach was combined with a descriptive methodology. Planning, structuring, serving, and managing are all involved in almsgiving, zakat distribution, and infaq distribution. ZIS money is distributed to individuals who are eligible to receive it, or ZIS is distributed. Through the body in charge of zakat, cash will be channeled from muzzaki to mustahiq. To keep human property, property, and soul in a state of fitrah, zakat has two purposes. In addition, it serves as a communal fund used for charitable purposes. Zakat funds can be distributed in various ways, including individually or through amili zakat organizations such as BAZNAS. There is still a need for improvement in the zakat distribution method used by many zakat amyl institutions. Some ZIS payments are not evenly distributed as a result of this zakat distribution mechanism. Abstrak Tujuan dari penelitian ini adalah untuk mengkaji bagaimana dana zakat, infaq, dan sedekah ZIS disalurkan secara tidak efektif di Indonesia. Di dalam penelitian ini, pendekatan kualitatif dikombinasikan dengan metodologi deskriptif. Perencanaan, penataan, penjabatan, dan pengelolaan semuanya terlibat dalam pemberian sedekah, penyaluran zakat, dan penyaluran infaq. Uang ZIS didistribusikan kepada individu yang memenuhi syarat untuk menerimanya, atau ZIS didistribusikan. Melalui badan yang bertugas zakat, uang tunai akan disalurkan dari muzzaki ke mustahiq. Untuk menjaga harta benda, harta, dan jiwa manusia dalam keadaan fitrah, zakat memiliki dua tujuan. Selain itu, ini berfungsi sebagai dana komunal yang digunakan untuk tujuan amal. Dana zakat dapat disalurkan dengan berbagai cara, termasuk secara individu maupun melalui organisasi amili zakat seperti BAZNAS. Masih perlu perbaikan dalam metode penyaluran zakat yang digunakan oleh banyak lembaga zakat amil. Beberapa pembayaran ZIS tidak tersebar merata sebagai akibat dari mekanisme penyaluran zakat ini.
PENGARUH GROSS PROFIT MARGIN, NET PROFIT MARGIN DAN CURRENT RATIO TERHADAP PROFITABILITAS Febri Endang Ramadhon
Equivalent : Journal of Economic, Accounting and Management Vol. 1 No. 1 (2023): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v1i1.23

Abstract

The purpose of this study is to analyze the partial effect of Gross Profit Margin, Net Profit Margin, Current Ratio on profitability, namely to analyze the effect of one by one of each of these variables. In addition, these factors are analyzed simultaneously in order to determine the overall effect of Gross Profit Margin, Net Profit Margin, Current Ratio on profitability. The analytical technique used in this study is multiple linear regression analysis. Before carrying out the regression analysis, the assumptions were tested first. The classic assumption test used is the multicollinearity test, heteroscedasticity test, and autocorrelation test. The results of partial simultaneous testing using the F test and t test show that the variables gross profit margin, Net Profit Margin and Current Ratio have an effect on profitability. Abstrak  Tujuan penelitian ini untuk menganalisis pengaruh secara parsial antara Gross Profit Margin, Net Profit Margin, Current Ratio terhadap profitabilitas yaitu menganalisis pengaruhsatuper satu dari masing-masing variabel tersebut. Selain itu faktor-faktor tersebut dianalisis secara simultan guna mengetahui pengaruh keseluruhan Gross Profit Margin, Net Profit Margin, Current Ratio terhadap profitabilitas. Teknik analisis yang digunakan dalam penelitian ini yaitu analisis regresi linier berganda. Sebelum melakukan analisis regresi terlebih dahulu dilakukan pengujian asumsi. Uji asumsi klasik yang digunakan adalahuji multikoliniearitas, uji heteroskedastisitas, dan uji autokorelasi. Hasil pengujian secara simultan parsial menggunakan uji F dan uji t menunjukkan bahwa  variabel Gross Profit Margin, Net Profit Margin dan Current Ratio berpengaruh terhadap profitabilitas.
IMPLEMENTASI KNOWLEDGE MANAGEMENT : MENGUJI PENGARUH FAKTOR-FAKTOR TERHADAP KINERJA KARYAWAN Trie Sartika Pratiwi; Azrai’e Kamaludin Rosni
Equivalent : Journal of Economic, Accounting and Management Vol. 1 No. 1 (2023): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v1i1.24

Abstract

In  information  systems  research  DeLone  and  McLean  (1992,  2003)  is  a model  that  can  be  used  as  a  reference  tool  in  measuring  the  success  of information  systems.  This  model  is  considered  to  represent  each  dimension measurement of the success of information systems applications. This  study  refers  to  and  modifies  the  model  of  success  DeLone  and McLean  (2003)  to  measure  the  success  of  the  application  of  KMS  through employee  performance  variables.  In  this  study  researchers  included  several factors that  are taken from the model of DeLone and McLean (2003), models of Davis (1989) as well as models of Igbaria et al., (1997). Abstrak Dalam penelitian sistem informasi DeLone dan McLean (1992, 2003) merupakan model yang dapat dijadikan sebagai alat acuan dalam mengukur keberhasilan sistem informasi. Model ini dianggap mewakili setiap dimensi pengukuran keberhasilan aplikasi sistem informasi. Penelitian ini mengacu dan memodifikasi model kesuksesan DeLone dan McLean (2003) untuk mengukur keberhasilan penerapan KMS melalui variabel kinerja karyawan. Dalam penelitian ini peneliti memasukkan beberapa faktor yang diambil dari model DeLone dan McLean (2003), model Davis (1989) serta model Igbaria et al., (1997)
PENGARUH FINANCIAL DISTRESS, RISIKO KUALITAS AUDIT, DAN OPPORTUNITIES TO MANIPULATE INCOME TERHADAP AUDITOR SWITCHING Adelia Fildzah Nadhilah
Equivalent : Journal of Economic, Accounting and Management Vol. 1 No. 1 (2023): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v1i1.25

Abstract

ABSTRACK This study aims to examine the effect of Financial Distress, Audit Quality Risk, and Opportunities to Manipulate Income with the control variable, namely Company Size on Auditor Switching before and during the Covid-19 pandemic. The data used in this study is secondary data with a population of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2020 period. The sampling technique in this study used a purposive sampling technique and produced a total sample of 100 companies. The results showed that Audit Quality Risk and Opportunities to Manipulate Income had an effect on Auditor Switching while Financial Distress controlled by Firm Size had no effect on Auditor Switching. Keywords: Auditor Switching, Financial Distress, Audit Quality Risk, Opportunities to Manipulate Income, Company Size, Covid-19 Pandemic. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh dari Financial Distress, Risiko Kualitas Audit, dan Opportunities to Manipulate Income dengan variabel kontrol yaitu Ukuran Perusahaan terhadap Auditor Switching pada sebelum dan pada masa pandemi covid-19. Data yang digunakan dalam penelitian ini adalah data sekunder dengan populasi perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019-2020. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling dan menghasilkan jumlah sampel sebanyak 100 perusahaan. Hasil penelitian menunjukkan bahwa Risiko Kualitas Audit dan Opportunities to Manipulate Income berpengaruh terhadap Auditor Switching sedangkan Financial Distress dengan dikontrol Ukuran Perusahaan tidak memiliki pengaruh terhadap Auditor Switching.
ANALISIS AUDIT SUMBER DAYA MANUSIA PADA BADAN AMIL ZAKAT NASIONAL Indah Wulandari; Padriyansyah
Equivalent : Journal of Economic, Accounting and Management Vol. 1 No. 1 (2023): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v1i1.34

Abstract

The National Amil Zakat Agency for South Sumatra Province is a zakat management agency whose job is to collect and distribute zakat, infaq and alms funds. This study used a qualitative research method, namely analyzing human resource audits at the Amil Zakat Board of South Sumatra Province to assess the effectiveness of the programs being carried out. The collection of data used is interview, observation and documentation. Based on the research results, it was found that planning, selection, compensation for employee services and employee satisfaction at the Amil Zakat Agency of South Sumatra Province were not effective. However, recruitment, training and development activities as well as termination of employment (PHK) have been carried out effectively. Advice that can be given is to make standard procedures in planning, recruitment process, compensation and remuneration as well as employee satisfaction so that turnover decreases or even doesn't exist Abstrak   Badan Amil Zakat Nasional Provinsi Sumatera Selatan merupakan badan pengelolaan zakat yang bertugas menghimpun dan mendistribusikan dana zakat, infaq dan sedekah. Penelitian ini menggunakan metode penelitian kualitatif, yaitu menganalisa audit sumber daya manusia pada Badan Amil Zakat Provinsi Sumatera Selatan untuk menilai efektivitas program-program yang dilakukan. Pengumpulan data yang digunakan adalah wawancara, observasi dan dokumentasi. Berdasarkan hasil penelitian yang diperoleh bahwa pada aktivitas perencanaan, seleksi, kompensasi atas jasa karyawan dan kepuasan karyawan pada Badan Amil Zakat Provinsi Sumatera Selatan belum efektif. Namun, pada aktivitas rekrutmen, pelatihan dan pengembangan serta pemutusan hubungan kerja (PHK) sudah dilaksanakan secara efektif. Saran yang bisa diberikan adalah membuat standar prosedur pada perencanaan, proses rekrutmen, kompensasi dan balas jasa serta kepuasan karyawan sehingga mengakibatkan turnover menurun bahkan tidak ada.
PENGARUH HUMAN RELATION, DISIPLIN KERJA DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. NASMOCO KARANGJATI SEMARANG Nabila Nada Oktaviana; Sutrisno; Ratih Hesty Utami P
Equivalent : Journal of Economic, Accounting and Management Vol. 1 No. 2 (2023): Equivalent : Journal of Economic, Accounting and Management
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v1i2.48

Abstract

The purpose of this study is to analyze human relations, work discipline and job satisfaction on employee performance at PT. Nasmoco Karangjati branch and the sample of this study were 72 respondents. This data collection by distributing questionnaires through online surveys. The data analysis technique used is Multiple Linear Regression. The result of this study is that human relations has no effect on employee performance. It can be seen based on the regression analysis that the human relations variable shows a significant value of 0.456, so H1 is thus rejected. Work discipline has no positive effect on employee performance. It can be seen based on the regression analysis that the work discipline variable shows a significant value of 0.486, so H2 is thus rejected. Job satisfaction has a positive effect on employee performance. It can be seen based on the regression analysis that the variable job satisfaction shows a significant value of 0.001, so H3 is accepted. Abstrak Tujuan penelitian ini adalah menganalisis human relation, disiplin kerja dan kepuasan kerja terhadap kinerja karyawan di PT. Nasmoco cabang Karangjati dan sampel penelitian ini sebanyak 72 responden. Pengumpulan data ini dengan cara menyebar kuesioner melalui survey online. Teknik analisis data yang digunakan yaitu Regresi Linier Berganda. Hasil penelitian ini adalah  human relation tidak berpengaruh terhadap kinerja karyawan. Hal ini dapat dilihat berdasarkan analisis regresi bahwa variabel human relation menunjukan nilai signifikan 0,456, maka dengan demikian H1 di tolak. Disiplin kerja tidak  berpengaruh positif terhadap kinerja karyawan. Hal ini dapat dilihat berdasarkan analisis regresi bahwa variabel disiplin kerja menunjukkan nilai signifikan 0,486, maka dengan demikian H2 ditolak. Kepuasan kerja berpengaruh positif terhadap kinerja karyawan. Hal ini dapat dilihat berdasarkan analisis regresi bahwa variabel kepuasan kerja menunjukkan nilai signifikan 0,001,  maka dengan demikian H3 diterima
PENGARUH PERSEPSI KUALITAS, PERSEPSI HARGA, DAN DIGITAL MARKETING TERHADAP KEPUTUSAN PEMBELIAN MELALUI BRAND IMAGE Alfi Afriana Akhyani
Equivalent : Journal of Economic, Accounting and Management Vol. 1 No. 2 (2023): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v1i2.51

Abstract

This research examines the Food and Beverage Products of Demak Regency MSMEs. This study aims to influence perceived quality, perceived price, and Digital Marketing on purchasing decisions through Brand Image in Demak Regency MSMEs. The research method in this research is quantitative research method. The population in this study were all consumers of food and beverage products for MSMEs in Demak Regency, while the sample in this study were 150 consumers. Determination of the sample size using the proprability sampling technique method and selecting respondents using purposive sampling technique. Data analysis in this study used the SmartPLS version 3 program. The data analysis technique used is the Structural Equation Modeling (SEM) equation model. The results of the analysis and discussion show that the perceived quality variable affects brand image, perceived price affects brand image, Digital Marketing affects brand image, perceived quality affects purchasing decisions on Demak Regency MSME Food and Beverage Products which are mediated by brand image, perceived price affects purchasing decisions on Demak Regency MSME Food and Beverage Products which are mediated by brand image, and Digital Marketing affects purchasing decisions on Demak Regency MSME Food and Beverage Products which are mediated by brand image. Abstrak Penelitian ini mengkaji Produk Makanan dan Minuman UMKM Kabupaten Demak. Penelitian ini bertujuan untuk mengetahui pengaruh persepsi kualitas, persepsi harga, dan Digital Marketing terhadap keputusan pembelian melalui Brand Image pada UMKM Kabupaten Demak. Metode penelitian dalam penelitian ini adalah metode penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh konsumen produk makanan dan minuman UMKM di Kabupaten Demak, sedangkan sampel dalam penelitian ini adalah 150 konsumen. Penentuan besar sampel menggunakan metode teknik proprability sampling dan pemilihan responden menggunakan teknik purposive sampling. Analisis data pada penelitian ini menggunakan program SmartPLS versi 3. Teknik analisis data yang digunakan adalah model persamaan Structural Equation Modeling (SEM). Hasil analisis dan pembahasan menunjukkan bahwa variabel persepsi kualitas berpengaruh terhadap brand image, persepsi harga berpengaruh terhadap brand image, Digital Marketing berpengaruh terhadap brand image, persepsi kualitas berpengaruh terhadap keputusan pembelian pada Produk Makanan dan Minuman UMKM Kabupaten Demak yang dimediasi oleh brand image, persepsi harga mempengaruhi keputusan pembelian pada Produk UMKM Makanan dan Minuman Kabupaten Demak yang dimediasi oleh brand image, dan Digital Marketing mempengaruhi keputusan pembelian pada Produk Makanan dan Minuman UMKM Kabupaten Demak yang dimediasi oleh brand image.
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, EFEKTIVITAS KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN (STUDI KASUS PADA DINAS PELAYANAN MODAL DAN PELAYANAN TERPADU SATU PINTU KABUPATEN PEMALANG) Dwi Cahyaningtias; Ratih Hesty Utami P; Rita Meiriyanti
Equivalent : Journal of Economic, Accounting and Management Vol. 1 No. 2 (2023): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v1i2.55

Abstract

This study aims to determine the influence of Human Resource Capacity, Work Effectiveness and Work Environment on Employee Performance at the Investment Service and One Stop Integrated Service in Pemalang Regency. This research uses quantitative research methods. The population in this study were all employees, totaling 63 respondents. Meanwhile, the sampling technique used a saturated sample of 63 respondents. The data analysis technique used in this study is multiple linear analysis techniques. The primary data that has been obtained is then processed using the IBM SPSS Statistics Version 25 data analysis tool. The results of this study indicate that the capacity of Human Resources has a significant positive effect on employee performance seen by a test of 2.146 and a significance of 0.036 <0.05. Work effectiveness has a significant positive effect on employee performance seen by the t test of 8.148 and a significance of 0.000 <0.05. The work environment has a positive and significant effect on employee performance as seen by the t-test of 3.304 and a significance value of 0.02 <0.05. Human Resource Capacity, Work Effectiveness, and Work Environment have a positive and significant effect on Employee Performance. Simultaneously, it can be seen from the F test that the calculated F value is 37,995 and a significance value of 0.000 <0.05. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh Pengaruh Kapasitas Sumber Daya Manusia, Efektivitas Kerja dan Lingkungn Kerja terhadap Kinerja Karyawan pada Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kabupaten Pemalang. Peneliian ini menggunakan metode penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh karyawan yang berjumlah 63 responden. Sedangkan teknik pengambilan sampel menggunakan sampel jenuh sebanyak 63 responden. Teknik analisis data yang digunakan dalam penelitian ini yairu teknik analisis linear berganda. Data primer yang telah diperoleh kemudian diolah menggunakan alat analisi data IBM SPSS Statistics Version 25. Hasil penelitian ini menunjukan bahwa kapasitas Sumber Daya Manusia berpengaruh positif signifikan terhadap kinerja karyawan dilihat uji sebesar 2,146 dan signifikansi sebesar 0,036 < 0,05. Efektivitas kerja berpengaruh positif signifikan terhadap kinerja karyawan dilihat uji t  sebesar 8,148 dan signifikansi sebesar 0,000 < 0,05. Lingkungan Kerja berpengaruh positif dan signifikan terhadap kinerja karyawan dilihat uji t hitung sebesar sebesar 3,304  dan nilai signifikansi sebesar 0,02 < 0,05. Kapasitas Sumber Daya Manusia, Efektivitas Kerja, dan Lingkungan Kerja berpengaruh positif dan signifikan terhadap Kinerja Karyawan secara silmutan dapat dilihat uji F dihasilkan nilai F hitung sebesar 37.995 dan nilai signifikansi sebesar 0,000 < 0,05 .
SINERGISITAS PEMANGKU KEPENTINGAN DALAM MENGIMPLEMENTASIKAN INKLUSI KEUANGAN PADA PERBANKAN SYARIAH DI INDONESIA Novia Nengsih
Equivalent : Journal of Economic, Accounting and Management Vol. 1 No. 2 (2023): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v1i2.61

Abstract

This study aims to analyze the synergy of stakeholders in supporting the implementation of financial inclusion in Islamic banking in Indonesia. This research is a field research using a qualitative approach. The research results show that Bank Indonesia and the Financial Services Authority (OJK) make policies that are responsive and synergistic in supporting financial inclusion. Bank Indonesia formulated the National Financial Inclusion Strategy (SNKI) as a reference for implementing financial inclusion in Indonesia. The six pillars of the National Strategy for Financial Inclusion (SNKI), namely financial education, public financial facilities, mapping of financial information, supporting policies/regulations, intermediation and distribution channels as well as consumer protection, were created in order to support financial inclusion. Bank Indonesia, which has now been handed over to the OJK, has also made a policy on the obligation to provide banking financing of at least 20 percent to be channeled to Micro, Small and Medium Enterprises (MSMEs). The Financial Services Authority (OJK) supports the implementation of financial inclusion through 3 pillars which are translated into several activities. The three pillars are education programs and national financial literacy campaigns, strengthening financial literacy infrastructure, and developing affordable financial products and services. Abstrak Penelitian ini bertujuan untuk menganalisis sinergisitas pemangku kepentingan dalam mendukung implementasi inklusi keuangan pada perbankan syariah di Indonesia. Penelitian ini merupakan penelitian lapangan menggunakan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa Bank Indonesia dan Otoritas Jasa keuangan (OJK) membuat kebijakan yang responsif dan sinergis dalam mendukung inklusi keuangan. Bank Indonesia merumuskan Strategi Nasional Keuangan Inklusif (SNKI) sebagai acuan pengimplementasian financial inclusion di Indonesia. Enam pilar Strategi Nasional Keuangan Inklusif (SNKI), yaitu edukasi keuangan, fasilitas keuangan public, pemetaan informasi keuangan, kebijakan/peraturan pendukung, intermediasi dan saluran distribusi serta perlindungan konsumen, dibuat dalam rangka mendukung financial inclusion. Bank Indonesia yang sekarang diserahkan kepada OJK juga membuat kebijakan kewajiban pemberian pembiayaan perbankan minimal 20 persen disalurkan kepada Usaha Mikro Kecil dan Menengah (UMKM). Otoritas Jasa Keuangan (OJK) mendukung pengimplementasian financial inclusion melalui 3 pilar yang dijabarkan ke dalam beberapa kegiatan. Tiga pilar tersebut adalah program edukasi dan kampanye nasional literasi keuangan, penguatan infrastruktur literasi keuangan, dan pengembangan produk dan layanan jasa keuangan yang terjangkau.
PENGARUH DESAIN PRODUK, DAYA TARIK IKLAN DAN CITRA MEREK TERHADAP MINAT BELI SEPEDA MOTOR YAMAHA N-MAX DI KECAMATAN REMBANG Rachmad Fajar Riandi; Ming Ming Lukiarti
Equivalent : Journal of Economic, Accounting and Management Vol. 1 No. 2 (2023): Equivalent : Journal of Economic, Accounting and Management
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v1i2.63

Abstract

The purpose of this study was to prove the influence of the individual variables of each independent variable, namely product design, advertising attractiveness and brand image on the dependent variable, namely buying interest in Yamaha N-Max motorbikes in Remang District. The research population is Yamaha N-Max motorbike users in Rembang District. The number of samples is 100 respondents with the sampling technique using accidental sampling. The results of hypothesis testing show that product design and brand image have a positive and significant effect on the intention to buy Yamaha N-Max motorbikes in Rembang District, while advertising attractiveness has no significant negative effect on the intention to buy Yamaha N-Max motorbikes in Rembang District. The results of the determination test showed that the product design, advertising attractiveness and brand image variables were only able to explain the purchase intention variable by 68.9%, the remaining 31.1% was influenced by other variables outside of this study. Abstrak Tujuan penelitian ini adalah untuk membuktikan pengaruh variabel secara individual masing-masing variabel independen yaitu desain produk, daya tarik iklan dan citra merek terhadap variabel dependen yaitu minat beli sepeda Motor Yamaha N-Max di Kecamatan Remang. Populasi penelitian adalah pengguna sepeda motor Yamaha N-Max di Kecamatan Rembang. Jumlah sampel sebanyak 100 responden dengan teknik pengambilan sampel menggunaka accidental sampling. hasil uji hipotesis menunjukkan bahwa desain produk dan citra merek perpengaruh positif dan signifikan terhadap minat beli sepeda motor Yamaha N-Max di Kecamatan Rembang, sedangkan daya tarik iklan berpengaruh negatif tidak signifikan terhadap minat beli sepeda motor Yamaha N-Max di Kecamatan Rembang. Hasil uji determinasi menunjukkan bahwa variabel desain produk, daya tarik iklan dan citra merek hanya mampu menjelaskan variabel minat beli sebesar 68,9%, sisanya 31,1% dipengaruhi oleh variabel lain diluar penelitian ini.