Article Per Year (5 Year)
p-Index From 2021 - 2026
3.731
P-Index
This Author published in this journals
All Journal JEMMA | Journal of Economic, Management and Accounting INTERACTION: Jurnal Pendidikan Bahasa Akrab Juara : Jurnal Ilmu-ilmu Sosial Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal AbdiMas Nusa Mandiri Dynamic Management Journal Jurnal Administrasi Bisnis (J-Adbis) Jurnal Indonesia Sosial Sains Jurnal Multidisiplin Sahombu JMAEKA: Jurnal Manajemen Ekonomi Akuntansi JURNAL MANAJEMEN DAN AKUNTANSI CAKRAWARTI
Dian Berliansyah Putra
Universitas Bina Sarana Informatika
Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Physics Social Sciences Other

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 21 Documents
Search

 1   2   3 
The Influence of Capital Structure and Asset Efficiency on Profitability and Corporate Income Tax Kurniawan, Andrie; Putra, Dian Berliansyah; Sofyanty, Devy; Aryadi, Heri
Jurnal Multidisiplin Sahombu Vol. 5 No. 5 (2025): Jurnal Multidisiplin Sahombu, July - August (2025)
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study investigates the influence of asset efficiency and capital structure on profitability and corporate income tax in primary consumer goods sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. Using purposive sampling, 25 companies were selected, and data from audited financial statements were analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS. Asset efficiency, measured by Fixed Asset Turnover (FATO), shows no significant effect on profitability or corporate income tax, indicating that asset utilization alone is insufficient to enhance financial outcomes. Capital structure, proxied by the Debt-to-Equity Ratio (DER), significantly reduces profitability but does not significantly influence corporate income tax. Profitability has a positive and significant effect on corporate income tax, aligning with the Trade-Off Theory. These findings highlight the need for optimal leverage management, operational improvements beyond asset utilization, and effective tax strategies to ensure sustainable corporate performance.
Alasan Pemilihan Tempat Dan Ketersediaan Produk Terhadap Kesinambungan Bisnis PT. Sumber Alfaria Trijaya, Tbk Dian Berliansyah Putra
Jurnal Indonesia Sosial Sains Vol. 1 No. 05 (2020): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v1i05.71

Abstract

Abstrak: Tujuan dalam penelitian ini ialah: 1. Untuk menelaah efek memilih tempat terhadap kelangsungan bisnis bagi Alfamart. 2. Untuk menganalisis pengaruh ketersediaan produk pada kelangsungan bisnis bagi Alfamart.  Metodologi observasi yang dipakai ialah deskriptif kuantitatif dan analisis regresi linier berganda. Pemrosesan data dilakukan dengan SPSS versi 22 yang meliputi tes validitas, reliabilitas, normalitas, multikolinieritas, heteroskedastisitas, uji hipotesis (uji t parsial dan F simultan), dan uji koefisien determinasi (r2). hasil penelitian sebagai berikut: (a.) Variabel PemilihanTempat memiliki pengaruh negatif dan tidak signifikan terhadap Kesinambungan Bisnis. (b.) Variabel Ketersediaan Produk berpengaruh positif dan signifikan terhadap Kesinambungan Bisnis.
Pelaksanaan Dekonsentrasi dan Tugas Pembantuan dalam Penyelenggaraan Pemerintahan di Indonesia Berliansyah Putra, Dian; Wahyuhening Fibriany, Firstianty; Aryadi, Heri
Jurnal Indonesia Sosial Sains Vol. 3 No. 01 (2022): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v3i01.516

Abstract

Undang-Undang Dasar Negara Republik Indonesia Tahun 1945 mengamanatkan untuk menyelenggarakan otonomi daerah dalam kerangka Negara Kesatuan Republik Indonesia. Dalam penyelenggaraan otonomi daerah tersebut, Pemerintah menerapkan asas Desentralisasi, asas Dekonsentrasi dan asas Tugas Pembantuan. Ketiga asas tersebut tentunya diikuti dengan pendanaan untuk mendukung perimbangan keuangan antara Pemerintah Pusat dengan Pemerintah Daerah, yang berasal dari Anggaran Pendapatan dan Belanja Negara (APBN). Dana Desentralisasi merupakan dana yang pengalokasian, pengelolaan dan pertanggungjawabannya diserahkan kepada Pemerintah Daerah. Sedangkan Dana Dekonsentrasi dan Tugas Pembantuan merupakan dana yang digunakan oleh Pemerintah Daerah untuk melaksanakan kewenangan dan tugas pembantuan yang kegiatannya sudah ditetapkan oleh Pemerintah Pusat, yang kemudian untuk dijalankan di daerah otonom tersebut. Penelitian ini bertujuan untuk melihat pelaksanaan dekonsentrasi dan tugas pembantuan dalam penyelenggaraan pemerintahan di Indonesia, guna mendukung pemerataan pembangunan dan perimbangan keuangan secara proporsional diseluruh wilayah Negara Kesatuan Republik Indonesia. Metode Penelitian yang digunakan ialah deskriptif kualitatif. Hasil penelitian menggambarkan bahwa masih terdapat kekeliruan pemahaman sebagian Kementerian/Lembaga dan Pemerintah Daerah tentang dekonsentrasi dan tugas pembantuan, yang terlihat dari masih adanya tumpang tindih pembiayaan yang seharusnya membiayai urusan pemerintah pusat didaerah, justru digunakan untuk membiayai urusan yang menjadi kewenangan Pemerintah Daerah.
“COMMUNICATION STRATEGY OF STARBUCKS INDONESIA'S IN RESPONDING TO THE CRISIS AND REBUILDING BRAND REPUTATION” Sri Wulandari; Nur Ridwan; Windu Tiastuti; Dian Berliansyah Putra
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 10 No. 4 (2025): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Starbucks Indonesia is independently operated by PT Sari Coffee Indonesia and has no direct affiliation with United States foreign policy or geopolitical conflicts involving Israel and Palestine. However, Starbucks remains the target of a consumer boycott in Indonesia due to the widespread and global issues. Starbucks also experienced a communication crisis management, which left customers wavering and its reputation severely shaken. As a result, Starbucks suffered losses and several stores were closed. The method used in this study is a qualitative method to reveal the steps taken by Starbucks Indonesia in overcoming the crisis. Through analysis of social media content and official company statements, it was found that Starbucks Indonesia emphasized transparency, clarification of neutral positions on political issues, and a commitment to the value of diversity. Communication strategies on social media became a primary tool in shaping a positive narrative and strengthening a humanistic brand image. Data collection was carried out from various official online media news sources, social media, official company statements, journal articles, and references from various websites. The results of the study indicate that Starbucks successfully restored its reputation and still enjoys the trust of the Indonesian public in general. These findings contribute to academic understanding regarding the application of SCCT theory and serve as a practical reference for companies facing reputational crises
Pengaruh Current Ratio dan ROI terhadap Harga Saham pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2012-2017 Miftahul Mizan; Zahra Zahra; Dian Berliansyah Putra
Jurnal Administrasi Bisnis Vol. 4 No. 1 (2024): Mei 2024
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jab.v4i1.3464

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Current Rasio, dan ROI terhadap harga saham pada perusahaan sector keuangan yang terdaftar di Bursa Efek Indonesia periode 2012-2017. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif dengan menggunakan data sekunder time series yang diambil dari website resmi Bursa Efek Indonesia berupa laporan keuangan dengan range waktu tahun 2012 hingga tahun 2027. Populasi dalam penelitian ini adalah perusahaan sektor keuangan sub perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2012 hingga 2017. Sedangkan Sampel yang digunakan dalam penelitian ini adalah purposiv sampling dengan jumlah sample sebanyak 30 data. Berdasarkan hasil penelitian tersebut, dapat disimpulkan bahwa Current Rasio tidak memiliki pengaruh signifikan terhadap harga saham. ROI tidak memiliki pengaruh signifikan terhadap harga saham. Kemudian Current Rasio, dan ROI secara simultan tidak mampu mempengaruhi secara signifikan terhadap harga saham karena nilai signifikansi hanya mampu menyumbang sebesar 21.6%.
Pengaruh Promosi Media Sosial, Kualitas Produk Dan Brand Awareness Terhadap Keputusan Pembelian Poroduk Kosmetik Wardah Di Jakarta Selatan: The Influence of Social Media Promotion, Product Quality, and Brand Awareness on Wardah Cosmetic Product Purchase Decisions In the city of South Jakarta. Nadiya Nurfazah Fadilah; Tri Lestari; Dian Berliansyah Putra
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 2 (2026): Juli 2026 - September 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i2.98

Abstract

The rapid growth of Indonesia's cosmetic industry, along with the increasing use of social media, has intensified competition among cosmetic brands. This condition encourages companies to strengthen their social media promotion, product quality, and Brand Awareness strategies to influence consumers' purchasing decisions. This study aims to analyze the influence of social media promotion, product quality, and Brand Awareness on the purchasing decisions of Wardah cosmetic products in South Jakarta. This research employed a quantitative approach using a purposive sampling technique. The sample consisted of 100 respondents who were Wardah consumers in South Jakarta and had purchased Wardah products within the last six months. Data were collected through questionnaires distributed via Google Forms. Data analysis was conducted using SPSS version 26, including validity testing, reliability testing, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination analysis. The results indicate that social media promotion has a positive and significant effect on purchasing decisions, with a significance value of 0.013. Product quality also has a positive and significant effect on purchasing decisions, with a significance value of 0.017. Brand Awareness is the most dominant variable influencing purchasing decisions. Simultaneously, social media promotion, product quality, and Brand Awareness have a positive and significant effect on purchasing decisions, with a significance value of 0.000. The Adjusted R Square value of 0.937 indicates that these three independent variables explain 93.7% of the variation in purchasing decisions, while the remaining 6.3% is influenced by other factors outside the scope of this study.
Pengaruh Diskon dan Gratis Ongkos Kirim Terhadap Impulsive Buying Konsumen Pada TikTok Shop Saat Event Promo 12.12: The Effect of Discounts and Free Shipping on Impulsive Buying of Consumers on TikTok Shop During Promo Event 12.12 Nadiah Vidia Tsani; Dian Berliansyah Putra
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 3 No 1 (2026): Desember 2026 - Februari 2027
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v3i1.619

Abstract

The rapid growth of the e-commerce industry, which continues to increase every year, has had a significant impact on shifting consumer shopping behavior towards a more consumptive one. This phenomenon requires businesses to implement more aggressive marketing strategies to attract customers. TikTok Shop is a social commerce platform that actively utilizes sales promotion strategies as its main pillar. This study aims to determine the effect of discounts and free shipping, both partially and simultaneously, on consumer Impulsive Buying at TikTok Shop during the 12.12 promo event in South Jakarta. The data collection method in this study used a questionnaire. The results showed that partially, discounts had a positive and significant effect on Impulsive Buying with a calculated t-value of 2.313 > t-table 1.984. Conversely, the free shipping variable partially did not have a significant effect on Impulsive Buying because the calculated t-value was 1.854 > t-table 1.984. However, simultaneous testing proves that the discount and free shipping variables together have a positive and significant effect on consumer Impulsive Buying, as indicated by the F-count value of 5.691, which is greater than the F-table of 3.09.
Pengaruh Penggunaan E-Wallet, Kemudahan Teknologi, dan Literasi Keuangan Terhadap Perilaku Konsumtif Generasi Z di Jakarta Utara: The Effect of E-Wallet Use, Ease of Technology, and Financial Literacy on Generation Z's Consumptive Behavior in North Jakarta Fatmah Ningrum; Tri Lestari; Dian Berliansyah Putra
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 2 (2026): Juli 2026 - September 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i2.117

Abstract

The development of digital technology has brought about changes in people’s transaction patterns. The use of e-wallets, increasingly convenient access to technology, and individuals’ ability to manage their finances are factors that can influence consumer behavior. This study aims to analyze the influence of e-wallet use, technological convenience, and financial literacy on the consumer behavior of Generation Z in North Jakarta. This study employs a quantitative method using non-probability sampling via purposive sampling. The sample consists of 100 respondents who are members of Generation Z in North Jakarta and use e-wallets and digital payments in their daily lives. Data collection was conducted by distributing a questionnaire via Google Forms. Data analysis was performed using SPSS version 25 through validity tests, reliability tests, classical assumption tests, T-tests, F-tests, coefficient of determination tests, and regression coefficient tests. The results of this study indicate that e-wallet usage has a positive and significant effect on consumption behavior, with a significance value of 0.049. Meanwhile, technological convenience does not have a significant effect on consumer behavior, as the resulting significance value is 0.241. Meanwhile, financial literacy has a negative and significant effect on consumer behavior with a significance value of 0.000. The adjusted R-squared value of 0.271 indicates that the three variables account for 27.1% of the variation in purchasing decisions, while the remaining 72.9% is influenced by other factors outside the scope of this study.
Pengaruh fanatisme dan harga terhadap keputusan pembelian Official Merchandise Persib Bandung di Kota Tasikmalaya: The Influence of Fanaticism and Price on the Decision to Buy Official Persib Bandung Merchandise in Tasikmalaya City Muhammad Hervy Riyaldy; Tri Lestari; Dian Berliansyah Putra
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 3 (2026): Oktober 2026 - Desember 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i3.162

Abstract

This study was motivated by the rapid growth of the football industry, which has increased the role of official merchandise as an important source of club revenue. Supporters' fanaticism and price perception are considered factors that may influence purchasing decisions for persib bandung official merchandise, particularly in tasikmalaya city. The study aimed to examine the effect of fanaticism and price on purchasing decisions, both partially and simultaneously. A quantitative approach with a causal associative design was employed. The sample consisted of 100 persib bandung supporters residing in tasikmalaya city who had previously purchased official merchandise, selected using purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression, t-test, f-test, and coefficient of determination (r²). The findings indicate that both fanaticism and price have a positive and significant effect on purchasing decisions. Simultaneously, the two variables significantly influence purchasing decisions and explain 62.8% of the variation in purchasing decisions, while the remaining 37.2% is explained by other factors outside the research model. These findings suggest that stronger supporter fanaticism and favorable price perceptions contribute to higher purchasing decisions for persib bandung official merchandise.
Pengaruh Social Media Marketing dan Electronic Word of Mouth terhadap Keputusan Pembelian Produk Fashion pada Pengguna Tokopedia di Jakarta Timur: The Influence of Social Media Marketing and Electronic Word of Mouth on Fashion Product Purchase Decisions on Tokopedia Users in East Jakarta Maisyaroh Maisyaroh; Tri Lestari; Dian Berliansyah Putra
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 4
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i4.266

Abstract

Information technology has changed consumer behavior in making online purchases. This research aims to analyze the partial and simultaneous effects of Social Media Marketing and Electronic Word of Mouth (E-WOM) on fashion product purchasing decisions among Tokopedia users in East Jakarta. This research used a quantitative approach by distributing questionnaires to 100 respondents using a non-probability sampling technique. Data analysis included validity testing, reliability testing, classical assumption tests, t-test, F-test, coefficient of determination, and regression coefficients using IBM SPSS Statistics. The results showed that Social Media Marketing had a positive and significant partial effect on purchasing decisions, with a t-value of 9.826 and a significance value of 0.000. E-WOM also had a positive and significant effect, with a t-value of 4.586 and a significance value of 0.000. Simultaneously, Social Media Marketing and E-WOM had a significant effect on purchasing decisions, with an F-value of 143.800 and a significance value of 0.000. The Adjusted R Square value of 0.743 indicates that the two variables explain 74.3% of the variation in purchasing decisions. The implication of this research highlights the importance of optimizing digital marketing and managing E-WOM for fashion industry players.
Co-Authors Abd. Rasyid Syamsuri Agus Tri Indah K Andrie Kurniawan Ani Rakhmanita Bisri Bisri Dedi Supriadi Devy Sofyanty Eka Putri Handayani Fatmah Ningrum Firstianty Wahyuhening Fibriany Heirunissa Heirunissa heri aryadi Heri Aryadi heri aryadi, heri Intan Permata Desi Maisyaroh Maria Lapriska Dian Ela Revita Miftahul Mizan Mizan, Miftahul Muhammad Fajri Daryansyah Muhammad Hervy Riyaldy Nadiah Vidia Tsani Nadiya Nurfazah Fadilah Natal Indra Nur Ridwan Saputri, Rasyiqah Zatalini Sashi Bilqis Felisa Siti Zahra Giffanisa SRI WULANDARI Suryanto Sosrowidigdo Syukron Sazly Tri Lestari Universitas Bina Sarana Informatika, Zahra Warsono Windu Tiastuti Yumi Novita Dewi Zahra Zahra