Eksos

Studi Netnografi Produk Viral pada Media Sosial Instagram

Harry Setiawan — 2024-06-30

This research aims to understand and analyze Mixue's customer decisions and satisfaction on the social media platform Instagram. It also seeks to identify the factors that influence purchase decisions and customer satisfaction regarding Mixue products. Additionally, the research aims to provide recommendations to the company on how to improve customer decisions and satisfaction. The study utilizes a qualitative research method with a netnography approach. Based on the findings of the research, two types of responses from the participants were observed: positive and negative responses. Positive responses indicate satisfaction with the decisions made, while negative responses reflect dissatisfaction with the decisions. There are several triggers for customer satisfaction and dissatisfaction, including price, product quality, and product halal status. One limitation of this research is the relatively small number of participants. For future research, it is recommended to involve more than seven participants to enable comparisons. Additionally, the study was limited by the data collection methods, which relied on passive observation and literature review. Future research could benefit from using in-depth interviews to obtain more profound insights.

Pengaruh Penerapan PSAK Nomor 71 pada Kinerja Perbankan Indonesia yang Terdaftar di BEI

Fiorintari Fiorintari — 2024-06-30

This research was motivated by changes in the implementation of PSAK in the banking world, which initially used PSAK 50 and 55, then replaced with PSAK 71 to calculate the CKPN. This research aims to determine the effect of implementing PSAK 71 on CKPN on the performance of banks listed on the Indonesia Stock Exchange (BEI). This new policy standard for implementing PSAK 71 begins in 2020 and has an impact on CKPN and non-performing loans in a bank. Problematic credit can cause potential losses to banks. This research was conducted on banks in Indonesia and registered on the IDX. This study uses a quantitative approach. The data collection techniques used are documentation studies and library methods. The implementation of PSAK 71, which is proxied by CKPN, has a significant negative effect (0.010) on the profitability of banking companies with the largest assets in Indonesia which are listed on the BEI in 2019-2022. CKPN is formed in anticipation if the debtor (borrower) experiences default in the future during the loan period. The implementation of PSAK 71 requires banks to increase reserves (CKPN). This CKPN is recognized as a company expense. As the company's operational expenses increase, the company's profitability (ROA) decreases.

Optimizing Accounting for Amplang MSMEs in Ketapang through the Implementation of MSME Financial Accounting Standards using Google Spreadsheet

Dini Lestary — 2024-06-30

This article explores the optimization of accounting practices for Amplang Micro, Small, and Medium Enterprises (MSMEs) in Ketapang through the implementation of MSME Financial Accounting Standards (SAK EMKM). Leveraging the capabilities of Google Spreadsheet as a versatile application, this study focuses on streamlining financial reporting processes for MSMEs. The application of Google Spreadsheet allows for the automated input of journal transactions and initial balances, ensuring the validity of financial information. The results demonstrate that the utilization of spreadsheet applications enhances the practicality and ease of financial report preparation, particularly tailored for small and medium-sized enterprises like Amplang MSMEs. This research contributes valuable insights into the efficient integration of technology in accounting practices, fostering financial management improvements for businesses at the micro, small, and medium scales.

Pengaruh e-Sistem Pajak, Kualitas Pelayanan Pajak, dan Kesadaran WPOP terhadap Kepatuhan WPOP

Erna Julianti — 2024-06-30

This research aims to test and analyze the influence of e-tax systems, tax service quality, and taxpayer awareness on the compliance of individual taxpayers at the East Pontianak Primary Tax Office (KPP Pratama Pontianak Timur). The research was conducted using a quantitative descriptive method. This study was carried out by examining data from 108 respondents who filled out questionnaires at the East Pontianak Primary Tax Office. Data analysis was conducted using validity and reliability tests, classic assumption tests, multiple linear regression, hypothesis testing through t-tests and F-tests, as well as coefficient of determination tests. The results of the research show that e-tax systems, tax service quality, and taxpayer awareness simultaneously have a significant effect on the compliance of individual taxpayers in paying taxes, with the magnitude of the influence being 41.4%. Furthermore, partially, the e-tax system variable does not have a significant effect on the compliance of individual taxpayers in paying taxes. Meanwhile, tax service quality has a significant positive effect on the compliance of individual taxpayers in paying taxes. Taxpayer awareness has a significant positive effect on the compliance of individual taxpayers in paying taxes.

The Influence of Good Corporate Governance, Return on Assets and Financial Distress with Firm Size as a Moderating Variable on the Integrity of Financial Reports

Merry Triani — 2024-06-30

Quality financial reports are financial reports that are equipped with complete reports. To protect the rights of stakeholders. This research aims to see which is proxied by the audit committee, Return On Assets (ROA) and Financial Distress and to find out whether Firm Size is a Moderating Variable the influence of Good Corporate Governance on the Integrity of Financial Reports partially. This research uses quantitative research known as associative research. For the population, financial report data from companies in the manufacturing industry for 2018-2020 were used and a purposive sample was used. This study are multiple regression analysis and path analysis with Eviews 10 software for data analysis tools. The results of the research show that Good Corporate Governance as proxied by the audit committee, Return On Assets (ROA), and Financial Distress does not partially result the Integrity of Financial Reports, on the contrary Companies can weaken the affect of the audit committee on the integrity of financial reports and strengthen the influence ROA and financial distress on the integrity of financial reports.

Transformasi Digital Meningkatkan Kinerja Keuangan Koperasi di Kota Pontianak

Perdhiansyah Perdhiansyah — 2024-06-30

The digitalization of cooperative services the convenience, speed of service, comfort, and security are the main goals. for members when transacting with the cooperative. Improved financial performance illustrates a good level of financial health. When a process is assessed and monitored over time, the result is its performance. Knowing how the digitalization of services affects the financial performance of cooperatives in Pontianak City is the main objective of this research. This research uses a descriptive research strategy with quantitative methods. This research sample consists of all financial reports produced by institutions that have utilized the digitalization of cooperative services. The research results prove that digitalization of services has an effect on financial performance (ROA, ROE, BOPO). The digitalization of services has a major impact on the financial performance of cooperatives which grows along with advances in technology. This research is limited to the geographical area of Pontianak, so the results may not be generalizable to cooperatives in other locations.

Performa Lingkungan, Ukuran Perusahaan, dan Performa Perusahaan

Agus Widodo — 2024-06-30

This research aims to find the relationship between environmental performance and company performance in public companies included in the Basic Industry and Chemical subsector categories in 2016-2020. The sample was selected using a purposive sampling technique and obtained 13 companies using the multiple regression analysis method. The research results show that environmental performance variables (Proper) and firm size are proven to influence company performance (Stock prices) in companies that have implemented or are following the Proper program from Kementrian Lingkungan Hidup dan Kehutanan.