Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Journal Title : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Initials : JURIMEA Frequency : Maret, Juli dan November Print ISSN : 2827-8119 Online ISSN : 2809-7793 Editor in Chief : Febryantahanuji, S.Kom., M.Si., M.Kom DOI : 10.55606 Publisher : Lembaga Pengembangan Kinerja Dosen Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi E-ISSN: 2809-7793 (Online) / P-ISSN: 2827-8119 (print) adalah untuk menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai Ilmu bidang Manajemen, Ekonomi Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia dan jurnal ini terakreditasi SINTA (SK Direktur Jenderal Pendidikan Tinggi, Riset, dan Teknologi Nomor 152/E/KPT/2023 tentang Peringkat Akreditasi Jurnal Ilmiah Periode II Tahun 2023), dimulai dari Volume 2 Nomor 1 Tahun 2022 sampai Volume 6 Nomor 3 Tahun 2026. Adapun ruang lingkup Jurnal JURIMEA adalah: Ilmu Ekonomi, Ilmu Akuntansi, Ilmu Manajemen, Manajemen Teknologi, Manajemen Pendidikan, Bisnis, Pendidikan Akuntansi, Pasar Modal dan Bank, Audit Pajak, Akuntansi Sektor Publik, Akuntansi Syariah dan Perdagangan, E-Bisnis, Sistem Informasi Manajemen, Manajemen Informatika. Periode terbit jurnal bulan Maret, Juli dan November. Indexed by : Journal Sponsors and Partners :
Analisis Efektivitas Kebijakan Pemutihan Pajak Kendaraan Bermotor Pada Kepatuhan Wajib Pajak di Provinsi Jawa Barat
In the context of local government in Indonesia, one of the main challenges is to increase local own-source revenue (PAD), which is an indicator of the economic independence of a region. One important component of PAD is local taxes, including vehicle taxes. However, the level of taxpayer compliance is still low, with a decline in tax payments in 2020 affecting tax revenue and hampering regional development. The step taken by the local government is to provide tax incentives through the tax write-off policy program. When this policy was enacted, there was a short-term increase in tax revenue, but there was a perception among taxpayers that tax penalties could be waived periodically, which encouraged the postponement of future tax payments and triggered non-compliance. This study aims to determine the effectiveness of motor vehicle tax write-off in increasing taxpayer compliance in its implementation, how this policy affects taxpayer perceptions and whether this policy has a sustainable impact. The method used is a qualitative approach. The results show that most taxpayers feel helped, but there are those who see tax write-off as an opportunity to delay payment. This policy is effective in increasing short-term revenue, but has not fully increased awareness to pay taxes in a disciplined manner without incentives. It has a positive impact on PAD in a certain period, but does not permanently improve tax compliance.
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Analisis Perencanaan Pajak Oleh Konsultan Pajak Dalam Meningkatkan Efektivitas Pengelolaan Pajak Klien (Studi Kasus Di Dwara Consulting)
Indonesia's tax ratio in 2020 only reached 10.1%, while the Asia Pacific average was 19.1%. One of the causes of the low tax ratio is the practice of tax evasion and tax avoidance, as well as the lack of understanding of taxpayers in implementing effective tax planning. Tax consultants can help ease the tax burden without breaking the rules through a strategy known as tax planning. Companies need proper tax planning so that companies pay taxes efficiently without violating laws and regulations. The purpose of this study is to analyze tax planning by Dwara Consulting in improving the effectiveness of client tax management. Researchers used a qualitative research method with a case study research type. In this study, the theory used is the theory of tax planning by Barry Spitz. The results showed that the stages of tax planning carried out by Dwara Consulting include, analyzing the existing database, making one or more tax size plans, evaluating tax planning, finding weaknesses and improving the tax plan, and updating the tax plan. The tax planning carried out is in accordance with the stages of tax planning proposed by Barry Spitz in helping clients optimize tax obligations legally and efficiently..
Analisis Penerapan Aturan Pajak Pertambahan Nilai (PPN) dan Pajak Penghasilan (PPh) Pasal 23 Pada CV Putri Prima Mandiri
Penelitian ini bertujuan untuk mengetahui bagaimana cara perhitungan PPN dan PPh Pasal 23 pada CV Putri Prima Mandiri, untuk mengetahui bagaimana cara pelaporan PPN dan PPh Pasal 23 pada CV Putri Prima Mandiri, untuk mengetahui bagaimana cara pembayaran PPN dan PPh Pasal 23 yang dilakukan oleh CV Putra Prima Mandiri, untuk mengetahui saluran pelaporan apa saja yang digunakan oleh CV Putri Prima Mandiri dalam melaporkan PPN dan PPH Pasal 23 serta untuk mengetahui kendala apa saja yang dialami oleh CV Putri Prima Mandiri dalam menerapkan PPN dan PPh Pasal 23. CV Putri Prima Mandiri yaitu sebuah perusahaan yang bergerak di bidang general supply dan bertempat di Bandung. Desain penelitian ini dilakukan dengan pendekatan studi kasus. Fokus penelitian meliputi proses perhitungan, pembayaran, pelaporan, saluran pelaporan, serta kendala yang dihadapi dalam penerapan kedua jenis pajak tersebut. Hasil penelitian menunjukkan bahwa CV Putri Prima Mandiri telah melakukan penerapan dengan melakukan perhitungan PPN sebesar 11% dari Dasar Pengenaan Pajak (DPP) dan PPh Pasal 23 sebesar 2% dari penghasilan bruto, sesuai dengan peraturan perpajakan yang berlaku. Namun, perhitungan masih dilakukan secara manual menggunakan Microsoft Excel, yang berpotensi menimbulkan kesalahan. Pelaporan PPN dan PPh Pasal 23 dilakukan secara elektronik melalui platform DJP Online, dan pembayaran PPN dan PPh dilakukan melalui Surat Setoran Pajak (SSP) ke Bank BJB. Kendala utama yang dihadapi meliputi keterbatasan sumber daya manusia, masalah teknis seperti gangguan jaringan, dan kesalahan administratif akibat ketergantungan pada sistem manual. Jenis penelitian ini menggunakan penelitian kualitatif deskriptif. Kata kunci: PPN, PPh Pasal 23, Perpajakan.
Pengaruh Motivasi Kerja Dan Gaya Kepemimpinan Terhadap Produktivitas Pekerja Di Pt. Hayyu Pratama Kaltim
This study aims to analyze the influence of work motivation and leadership style on worker productivity at PT. Hayyu Pratama Kaltim. The background of this research is based on the importance of productivity as a performance indicator in the construction services sector, as well as the emergence of issues related to motivation and leadership style within the company. The research method used is a quantitative approach with a survey technique through the distribution of questionnaires to 48 respondents out of a total of 92 permanent employees, selected using simple random sampling. Data analysis was conducted using multiple linear regression, t-test, F-test, and coefficient of determination. The results of the study indicate that leadership style has a positive and significant effect on productivity, while work motivation has a positive but insignificant effect. Simultaneously, both variables have a significant effect on productivity with a contribution of 38.7%, while the remainder is influenced by other factors. These findings indicate that leadership style is the dominant factor in improving worker productivity. The implications of this study highlight the importance of developing effective leadership and improving motivation systems to support enhanced workforce performance in the construction sector.
Profitabilitas Memediasi Hubungan Likuiditas dan Leverage Terhadap Kebijakan Dividen
Tujuan penelitian ini adalah untuk menganalisis peran profitabilitas dalam memediasi hubungan antara leverage dan likuiditas terhadap kebijakan dividen pada perusahaan sektor non-cyclicals yang tercatat di Bursa Efek Indonesia. Menggunakan metode kuantitatif dan analisis model Partial Least Squares-Structural Equation Modeling (PLS-SEM), penelitian ini menguji hubungan langsung maupun tidak langsung antara variabel independen, mediasi, dan dependen. Laporan keuangan perusahaan sektor non-cyclicals periode 2020-2023 merupakan data yang digunakan pada penelitian ini, dengan pemilihan sampel menggunakan kriteria tertentu atau metode purposive sampling. Temuan penelitian menunjukkan bahwa meskipun profitabilitas secara signifikan mempengaruhi kebijakan dividen, likuiditas dan leverage tidak berpengaruh. Hasil pengujian tidak langsung menunjukkan bahwa profitabilitas tidak mampu memediasi hubungan likuiditas terhadap kebijakan dividen, tetapi Profitabilitas mampu memediasi hubungan Leverage terhadap Kebijakan Dividen.
Dampak Penggunaan Quick Response Code Indonesia Standard (Qris) Terhadap Usaha Mikro Kecil Menengah (Umkm) Kecamatan Tanete Rilau Kab. Barru Sulawesi Selatan
This research is a type of quantitative research with the aim of determining the impact of the Quick Response Code Indonesia Standard (QRIS) payment system on MSMEs in Barru Regency, Tellumpanua Village, and to determine the obstacles to implementing the QRIS payment system on MSMEs in Barru Regency, Tellumpanua Village. This sample was taken from the BRI Bank branch, Tanete Rilau District, Barru Regency, South Sulawesi. with a population of 103 MSMEs and a sample of 51 MSMEs. In this study, the data sources used in data collection include prime data. Instruments Based on the results of data research using statistical calculations through the SPSS Version 27 application, that partially the results show that the use of the Quick Response Code Indonesian Standard (QRIS) has a positive and significant effect on the ease of MSME transactions in Tanete Rilau District, Barru Regency. it is concluded that there is a positive and significant impact on the ease of MSME transactions
Pengetahuan Investasi Dan Motivasi Dalam Meningkatkan Minat Mahasiswa Prodi Manajemen Berinvestasi Di Pasar Modal Melalui Galeri Investasi Universitas Muhammadiyah Makassar
The aim of this studys is to determine the effect of investment knowledge and motivation on students interest in investing in the capital market through the Investment Gallery of Muhammadiyah University of Makassar. The sample of the study consisted of 76 respondents from the 2021 student. This study uses a quantitative research method. The data source is primary data collected through questionnaires. The research instrument used a Likert scale method. Based on the results of the research using SPSS V 25, it was found that investment knowledge and motivation have a positive influence on students interest in investing in the capital market. The higher the investment knowledge and motivation, the greater the stidents interest in investing in the capital market
Pengaruh Gaya Kepemimpinan Dan Stres Kerja Terhadap Kinerja Pegawai Pada Dinas Kependudukan Dan Catatan Sipil Kota Makassar
This study aims to determine the influence of leadership style and work stress on employee performance at the Population and Civil Registration Office of Makassar City. This is a quantitative research study. The sample consists of all 54 employees at the Population and Civil Registration Office, selected using a saturated sampling technique. The type of data used is quantitative data obtained from questionnaires distributed based on the research problem. Data collection techniques include observation, documentation, and questionnaire distribution.. Based on statistical analysis using SPSS version 26, the results showed that leadership style has a positive and significant effect on employee performance, with a t-count value of 2.515 > 2,008 and a significance value of 0.015 < 0.05. Work stress also has a positive and significant effect on employee performance, with a t-count value of 2.422 > 2,008 and a significance value of 0.019 < 0.05. Therefore, leadership style and work stress should be continuously improved and effectively managed, as both have a significant impact on enhancing employee performance.
Pengaruh Fasilitas Kerja Dan Kemampuan Komunikasi Aparat Terhadap Kualitas Pelayanan Publik Di Desa Kanaungan Kecamatan Labakkang Kabupaten Pangkajene Dan Kepulauan
This study aims to determine and analyze the Influence of Work Facilities and Communication Skills of Apparatus on the Quality of Public Services in Kanaungan Village, Labakkang District, Pangkajene and Kepulauan Regency. This type of research is quantitative. The data collection method used is observation and distribution of questionnaires to respondents, namely the community. The sampling data collection technique uses the Slovin formula. The data analysis technique used is multiple linear regression analysis. Based on the results of statistical calculations through the statistical for the social sciences (SPSS) application regarding work facilities and communication skills of civil servants on the quality of public services in Kanaungan Village, Labakkang District, Pangkajene and Kepulauan Regency, the author draws the conclusion that work facilities and communication skills of civil servants have a positive and significant effect on the quality of public services.
Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan Atas Penyaluran Kredit PT. Bank Neo Commerce Tbk.
. This study aims to analyze financial ratios in assessing the financial performance of credit distribution at PT. Bank Neo Commerce Tbk. during the 2019-2023. The research method used is descriptive quantitative, utilizing secondary data in the form of annual financial statements. The financial ratios analyzed include Loan to Deposit Ratio (LDR), Capital Adequancy Ratio (CAR), Return on Assets (ROA), Net Interest Margin (NIM), Operating Expenses to Operating Income (BOPO), Non-Performing Loan (NPL). The results show that LDR and CAR are categorized as healthy to very healthy. Meanwhile, ROA and BOPO are in an unhealthy category, reflecting low efficiency and profitability. NIM and NPL show very healthy performance, indicating effective credit management and strong interst margins. This research provides a comprehensive overview of the bank’s credit distribution and financial performance over the past five years.
Pengaruh Pengembangan Sumber Daya Manusia (SDM) Terhadap Kinerja Pegawai Pada Dinas Perdagangan Dan Perindustrian Kabupaten Gowa
The purpose of this study is to determine the influence of human resource development on employee performance at the Gowa Regency Trade and Industry Office. The type of research used in this study is quantitative using the SPSS 27 program data analysis method. The sample in this study is 34 people who are employees of the Gowa Regency Trade and Industry Office. The data analysis used was descriptive data analysis, research instrument analysis, classical assumption analysis, simple linear regression analysis and hypothesis testing.The results of this study show that based on the results of data analysis and t-test results obtained that the human resource development variable does not have a significant effect on employee performance at the Gowa Regency Trade and Industry Office, H0 is accepted and H1 is rejected. This is evidenced by the t-value of 1.910 > t-table 1.692, as well as the significance value of 0.065 > 0.05.
Pengaruh Sales Promotion, Fashion Involvement, dan Hedonic Shopping Motivation terhadap Impulsive Buying pada Konsumen Rabbani di Semarang
The growing tendency of consumers to engage in impulsive purchases of fashion products presents a compelling subject for further research. This study aims to examine the influence of sales promotion, fashion involvement, and hedonic shopping motivation on impulsive buying among Rabbani consumers in Semarang, Indonesia. A quantitative research approach was employed, employing multiple linear regression analysis as the primary method. The sample comprised 120 respondents selected through purposive sampling based on predetermined criteria. The results indicate that sales promotion and hedonic shopping motivation exert a positive and significant influence on impulsive buying behavior, whereas fashion involvement does not have a statistically significant effect
Analisis Return On Investment dan Return On Advertising Spend Client Perusahaan Nexcommerce (Studi Kasus Pada Brand Pakaian Tahun 2024)
The industrial revolution has advanced into the Society 5.0 era, where digital platforms dominate shopping activities, requiring businesses to adapt their marketing strategies. However, many lack understanding among business actors in managing advertising strategies via platforms leads to wasteful advertising costs. Digital marketing services such as those provided by Nexcommerce can help manage and evaluate the effectiveness of advertising investments on each platform using profitability ratios, Return On Investment and Return On Advertising Spend. The objective of this research is to analyze Return On Investment in measuring the effectiveness of financial performance in the allocation of marketing campaign investment costs and Return On Advertising Spend in measuring the effectiveness of financial performance in the allocation of advertising costs on the Shopee and TikTok platforms on 2024 for Nexcommerce's client, a clothing brand. This research uses a qualitative approach with a case study research design, utilizing primary and secondary data sources through observation, interviews, and documentation. The results show that the clothing brand's Return On Investment in 2024 had an average value of 573.22% (effective), while Return On Advertising Spend on the Shopee platform yielded an average of 8.0 (effective), and on the TikTok platform, an average of 10.1 (highly effective).
Pengaruh Social Media Marketing dan Variasi Produk terhadap Minat beli Konsumen pada CV. Blackpaint Printshop Pekanbaru
This study aims to determine the influence of social media marketing and product variety on consumers buying interest in CV. Blackpaint Printshop Pekanbaru. The study uses descriptive and quantitative statistical methods with the use of the Likert scale as a measurement. The population used is Blackpaint Printshop consumers. The sample of this study amounted to 100 respondents which were determined using accidental sampling techniques and using questionnaires in data collection techniques. The analysis of this study includes instrument tests, classical assumption tests and statistical tests processed with tools in the form of SPSS version 25. The results of this study show that social media marketing partially has a significant effect on consumer buying interest, product variation partially has a significant effect on consumer buying interest. Social media marketing and product variations simultaneously have a significant effect on consumer buying interest.
Pengaruh Literasi Keuangan dan Financial Technology terhadap Kinerja Keuangan pada UMKM Sektor Kuliner Pengguna QRIS di Kecamatan Binawidya
In the face of increasing business competition, MSMEs must have a competitive advantage such as financial capability and utilize technological innovation in order to continue to achieve the desired business financial performance. This study aims to determine how financial literacy and financial technology affect the financial performance on the QRIS users of culinary sector MSMEs in Binawidya District. This research uses quantitative descriptive methods. The sampling technique used was purposive sampling with a sample size of 79 respondents. The data obtained was processed using SPSS software version 27. The results showed that: (1) Financial literacy has a significant effect on financial performance, (2) financial technology has a significant effect on financial performance, (3) financial literacy and financial technology have a significant effect on the financial performance on the QRIS users of culinary sector MSMEs in Binawidya District
Pengaruh Biaya Produksi dan Volume Penjualan terhadap Laba Bersih di Padu Padan Tenun
This study aims to examine the effects of production costs and sales volume on net profit at Padu Padan Tenun in Kupang City, East Nusa Tenggara. The sample comprises monthly data on production costs, sales volume, and net profit for the period 2020–2023, totaling 48 observations. The data used are secondary data obtained from Padu Padan Tenun. The data analysis techniques employed are the classical assumption test and multiple linear regression analysis. The results of this study indicate that, simultaneously, production costs and sales volume have a significant effect on net profit. Partially, production costs have a negative and significant effect on net profit, while sales volume has a positive and significant effect.
Pengaruh Store Atmosphere dan Keragaman Menu Terhadap Keputusan Pembelian pada Samara Coffee Pekanbaru
In recent years, the cafe industry in Indonesia has experienced very rapid development. The increasingly dynamic lifestyle of society and the increasing interest in coffee have triggered the growth of coffee shops in various cities. This study aims to determine the effect of store atmosphere and menu diversity on purchasing decisions at Samara Coffee, Pekanbaru. This study uses a quantitative method. The sampling technique is non-probability sampling including incidental/accidental sampling with a sample size of 100 respondents. The data obtained were processed using SPSS software version 25. The results of this study are: (1) store atmosphere has a significant effect on purchasing decisions, (2) menu diversity has a significant effect on purchasing decisions, (3) store atmosphere and menu diversity have a significant effect on purchasing decisions.
Pengaruh Kualitas Pelayanan terhadap Loyalitas Konsumen Melalui Kepuasan Konsumen pada Bengkel Prima Sejahtera Pekanbaru
The rapid development of the automotive sector in Indonesia, especially on cars, has encouraged the growth of vehicle maintenance and repair service businesses. One of the workshops that is present to answer this need is Bengkel Prima Sejahtera on Jl. Sejahtera, Pekanbaru. This workshop always strives to provide the best quality of service to its consumers. The purpose of this study is to determine the direct and indirect influence of service quality (X) on consumer loyalty (Y) through consumer satisfaction (Z) at Bengkel Prima Sejahtera Pekanbaru. The research method is a quantitative method. This study shows (1) service quality directly has a positive and significant effect on consumer loyalty (2) service quality directly has a positive and significant effect on consumer satisfaction (3) consumer satisfaction directly has a positive and significant effect on consumer loyalty (4) service quality indirectly on consumer loyalty through consumer satisfaction has a positive and significant effect. This shows that good service quality will satisfy consumers so that it can increase consumer loyalty.
Pengaruh Gaya Kepemimpinan dan Motivasi Kerja terhadap Kinerja Karyawan PT. PLN (Persero) Unit Layanan Pelanggan Kota Kupang
This study aims to determine and explain the influence of leadership style and work motivation on the performance of employees at PT PLN (Persero) customer service unit in kupang city, as well as to analyze and explain the simultaneous influence of leadership style and work motivation on employee performance. This research is an associative study using a quantitative approach. It focuses on the relationships between variables and tests the hypotheses that have been previously formulated. The sample consisted of 35 employees selected using the saturated sampling technique. Data collection techinques in the field included questionnaires, interviews, observation, and documentation. The data were analyzed using Multiple Linear Regression Analysis with the help of SPSS version 22. The result show that leadership style has a positive and significant effect on employee performance, and work motivation also has a positive and significant effect on employee performance. Simultaneously, leadership style and work motivation have a positive and significant influence on employee performance. Based on the Adjusted R Square value, it is indicated that leadership style and work motivation contribute 56,7% to employeeperformance, while the remaining 40,8% is influenced by other variables outside the scope of this study
Pengaruh Digitalisasi terhadap Kinerja Karyawan melalui Kepuasan Kerja sebagai Variabel Intervening
This study aims to analyze the effect of digitalization on employee performance with job satisfaction as an intervening variable at PT. ASDP Indonesia Ferry (Persero) Kupang Branch. The research employs an associative quantitative approach, focusing on the relationships between variables and testing previously formulated hypotheses. A sample of 67 employees was selected using simple random sampling based on Slovin's formula, with probability sampling as the sampling technique. Data were collected through questionnaires, interviews, observations, and documentation. The analysis was conducted using SPSS version 22 to examine both the direct effect of digitalization on employee performance and the indirect effect mediated by job satisfaction. The results indicate that digitalization has a positive and significant impact on employee performance. Furthermore, job satisfaction serves as an intervening variable that strengthens the influence of digitalization on improving employee performance. These findings underscore the importance of effective digitalization management and enhancing job satisfaction to support organizational goals in the era of digital transformation
Pengaruh Kinerja Keuangan Dan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Pada PT. Bank Central Asia Tbk Periode 2015-2024
This study aims to analyze the effect of financial performance and Corporate Social Responsibility (CSR) on company value at PT. Bank Central Asia Tbk during the 2015-2024 period. The research method used is quantitative with a documentary study approach and multiple regression analysis to test the relationship between variables. The results of the study indicate that financial performance has a significant positive effect on company value, as well as CSR which makes a positive contribution to increasing stakeholder trust and the company's reputation. This finding confirms the importance of synergy between financial performance and social responsibility in increasing corporate value in the Islamic banking sector. The implication of this study is that companies need to continue to improve financial performance while optimizing CSR programs as a strategy to maintain and increase corporate value.
Pengaruh Literasi Keuangan Dan Locus Of Control Terhadap Keputusan Investasi
This study aims to determine the influence of financial literacy and locus of control on the investment decisions of students at the faculty of economics and business, Universitas Muhammadiyah Makassar. This research employs a quantitative approach, with data collected through questionnaires distributed to 96 respondents. The data were analyzed using multiple linear regression with the assistance of SPSS 26 software. The results of the study indicate that financial literacy has a positive and significant effect on investment decisions. Likewise, locus of control also has a positive and significant effect on investment decisions. These findings suggest that the higher the level of financial literacy and locus of control possessed by students, the wiser they are in making investment decisions.
Pengaruh Keamanan, Ewom Dan Kemudahan Penggunaan Terhadap Keputusan Pembelian Pada Lazada Di Kota Batam
Kemajuan teknologi informasi di era digital telah mengubah secara signifikan cara perusahaan berinteraksi dengan konsumen, terutama melalui platform digital dan e-commerce. Penelitian ini bertujuan untuk mengetahui pengaruh keamanan, ewom, dan kemudahan penggunaan terhadap keputusan pembelian pada Lazada di Kota Batam. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan desain deskriptif. Populasi penelitian adalah seluruh pengguna Lazada di Batam, dengan jumlah yang tidak diketahui secara pasti. Teknik penentuan besar sampel menggunakan rumus Jacob Cohen yang menghasilkan 204 responden dengan teknik purposive sampling. Analisis data dalam penelitian ini akan mencakup uji kualitas data, uji asumsi klasik, analisis regresi linear berganda dan uji pengaruh untuk menguji pengaruh variabel yang dikaji. Hasil uji t menunjukkan bahwa secara parsial, keamanan berpengaruh dengan positif dan signifikan terhadap keputusan pembelian. Ewom memberikan pengaruh positif dan signifikan terhadap keputusan pembelian. Selain itu, kemudahan penggunaan juga dapat terbukti secara parsial berpengaruh positif dan signifikan. Melalui uji F, ditemukan bahwa keamanan, ewom, dan kemudahan penggunaan secara simultan berpengaruh positif dan signifikan terhadap keputusan pembelian di Lazada Kota Batam.
Pengaruh Daya Tarik Iklan, Kualitas Produk Dan Kepercayaan Konsumen Terhadap Minat Beli E-Commerce Tiktok Studi Kasus Jiniso
This study aims to examine the extent to which the elements of advertising appeal, product quality, and consumer trust influence the purchase intention of Jiniso products on the TikTok e-commerce platform. This study adopts a quantitative approach with a descriptive design as its main framework. The subjects of the study consisted of individuals who had made a purchase transaction for Jiniso products via TikTok in the Batam City area throughout 2025. Given that the population size cannot be identified with certainty, the sample size estimation was carried out by applying the Jacob Cohen formula and purposive sampling technique based on predetermined criteria, resulting in a total of 204 respondents. The data analysis techniques used include testing the validity and reliability of data, classical assumption tests, analysis of the influence between variables, and hypothesis testing through statistical analysis of the t-test and F-test. The findings show that the aspect of advertising appeal contributes 22.1% to the tendency to buy, while product quality contributes 40.9%, and the consumer trust factor contributes 23.6%. The results of the determination coefficient (R²) calculation show that the three independent variables together are able to explain 74.3% of the variability in consumer purchasing interest in Jiniso products, while the remaining 25.7% comes from external factors not included in this model. Statistical testing using the t-test and F-test confirms that the three factors have a significant and positive influence on increasing purchasing interest in Jiniso products through the TikTok platform in the Batam area.
Pengaruh Boikot, Brand Awareness dan Kepercayaan Konsumen Terhadap Keputusan Pembelian Produk Lokal di Kota Batam
This study focuses on identifying the influence of Boycott, Brand Awareness, and Consumer Trust on the Purchase Decision of Local Product in Batam City, both partially and simultaneously. The research aims to examine the effect of boycott, brand awareness, and consumer trust on the purchase decision of Sanford mineral water in Batam City. This study adopts a quantitative approach, involving a sample of 100 respondents, with data collected through the distribution of questionnaires. The results indicate that the variables of Boycott, Brand Awareness, and Consumer Trust have a positive and significant effect-both individually and collectively-on the purchase decision of Sanford mineral water
Pengaruh Desain Produk, Kualitas Produk dan Kreativitas Iklan Terhadap Keputusan Pembelian Produk Aerostreet di Kota Batam
The rapid growth of the local fashion industry, particularly footwear, demands companies like Aerostreet to enhance competitiveness through product innovation and effective marketing strategies. This paper analyzes how product design, product quality, and advertising creativity affect Aerostreet product purchase decisions in Batam City. Using a quantitative approach and data from 204 purposively selected consumers, the study applies multiple linear regression with SPSS 29. Results confirm that all three variables significantly influence consumer decisions, both independently and jointly. An adjusted R² score of 48.8% indicates strong explanatory power over consumer purchasing behavior. These findings suggest that a combination of attractive design, good quality, and creative advertising is crucial in encouraging consumers to purchase Aerostreet products
Pengaruh Pelayanan, Fasilitas, dan Harga terhadap Keputusan Konsumen
The purpose of this research is to examine the impact of service, facilities, and price on consumer decisions at JP Motor Purwoasri Showroom in Kediri. The method used is quantitative, with data collection in the form of figures analyzed using systematic, objective, and measurable statistical techniques. The population in this study consists of all customers over one month, averaging around 500 individuals. Meanwhile, using a non-probability sampling method, a sample of 100 respondents was taken, followed by data collection through observation, interviews, questionnaire distribution, and literature review. Testing was conducted using validity tests, reliability, multiple linear regression, and the coefficient of determination (R²). The results of the data testing reveal that partially, there is a significant influence of service, facilities, and price on consumer decisions (sig. < 0.05). Collectively, all three also have a significant influence based on the F test (sig. 0.002 < 0.05).
Analisis Kinerja Keuangan Pemerintah Kota Bandung Ditinjau Dari Rasio Efektivitas, Rasio Efisiensi dan Rasio Kemandirian Daerah
The purpose of this research is to shed light on the Bandung City Government's fiscal performance by analysing three key indicators: the Regional Independence Ratio, the Effectiveness Ratio, and the Efficiency Ratio. In this research, the three ratios were used to implement a qualitative methodology. According to the study's findings, the Bandung City Government has effective financial management and produces good financial outcomes generally. With an effectiveness ratio in the effective range for the years 2020–2023, the Bandung City Government should have no trouble reaching its (PAD) goal. It is necessary to reorganise the regional expenditure structure since, at the same time, the local government is deemed less efficient. The City of Bandung has moderate fiscal independence, according to the independence ratio, which indicates that the local government is beginning to have greater autonomy in managing the budget and development finance.
Pengaruh Influencer Marketing dan Conten Marketing Dimediasi oleh Online Customer Review Kepada Keputusan Pembelian
This study aims to analyze and identify the influence of Influencer Marketing and Content Marketing, mediated by Online Customer Review, on purchasing decisions. Competition in the beauty product industry is becoming increasingly intense due to the large number of brands circulating in the market. The research population consists of consumers who have purchased The Originote products in the Semarang area. The sample includes 100 respondents with the criteria of having purchased The Originote products at least twice and being students, university students, or workers. Data collection was carried out by distributing questionnaires to The Originote product consumers in the Semarang area. The testing in this study employed the Partial Least Squares Structural Equation Modeling (PLS-SEM) method for analysis. This research is expected to provide benefits to the field of knowledge and serve as a reference for the beauty industry in understanding the factors influencing consumers’ purchasing decisions
Peran Brand Trust pada Pengaruh Online Customer Review dan Perceived Value terhadap Purchase Intention
This study aims to analyze the influence of Online Customer Review (X₁) and Perceived Value (X₂) on Purchase Intention (Y), with Brand Trust (Z) as a mediating variable among consumers who purchase Samsung smartphones through the Samsung Official Store on Shopee. The research employs a quantitative approach by conducting a survey of 100 respondents in Semarang City who have either purchased or intend to purchase Samsung smartphones via Shopee. Data analysis was performed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) approach. The results reveal that Online Customer Review does not have a significant direct effect on Purchase Intention but has a positive and significant impact on Brand Trust. Perceived Value has a significant influence on Purchase Intention both directly and indirectly through Brand Trust mediation. Additionally, Brand Trust positively and significantly affects Purchase Intention, confirming its role as a mediator between Online Customer Review and Perceived Value toward Purchase Intention. These findings suggest that the Samsung Official Store on Shopee should improve the quality of customer reviews and the perceived value of products to strengthen brand trust and encourage consumers’ purchase intentions