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This Author published in this journals
All Journal AFEBI Management and Business Review Journal of Intelligent Decision Support System (IDSS) International Journal Management and Economic (IJME) International Journal Multidisciplinary Science
Sigit Sukmono
Gunadarma University
Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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 1 
THE EFFECT OF SOCIAL MEDIA MARKETING AND BRAND AWARNESS ON PURCHASE DECISIONS WITH VIRAL MARKETING AS INTERVENING VARIABLES ON JANJI JIWA COFFEE CONSUMERS AMONG STUDENTS USING SOCIAL MEDIA AREA JABODETA Muhammad Nurfauzi Awaludin; Sigit Sukmono
AFEBI Management and Business Review Vol 5, No 1 (2020)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/ambr.v5i1.303

Abstract

The purpose of this study was to analyze the influence of social media marketing and brand awareness on purchasing decisions with viral marketing as an intervening variable in Janji Jiwa coffee consumers among students who use social media in Jabodeta. convenience sampling with samples used as many as 214 respondents to fill out an online questionnaire with certain criteria. This research uses two independent variables, namely social media marketing and brand awareness, the dependent variable is the purchase decision and as an intervening variable (mediation), namely viral marketing. The method used in this study uses path analysis which is the development of multiple linear regression andprocessed using SPSS software. From the research results, it is known that social media marketing has an effect on purchasing decisions both directly and indirectly through viral marketin mediation, and brand awareness influences purchasing decisions both directly and indirectly through viral marketing mediation. Of the two, the direct influence on purchasing decisions is greater than the indirect effect through viral marketing mediation.
Analysis of Financial Annual Reports for Bankruptcy Predictions Using Altman Z-Score Method Kasman Wicaksono; Purnawarman Musa; Apriana Anggraeini Bangun; Octarina Budi Lestari; Witari Aryunani; Sigit Sukmono
Journal of Intelligent Decision Support System (IDSS) Vol 5 No 2 (2022): June: Intelligent Decision Support System (IDSS)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/idss.v5i2.79

Abstract

The study focused on comparisons to investigate a company's financial health situation in diagnosing early bankruptcy of tobacco-producing companies using the Altman Z-Score formula. The bankruptcy risk predictions were analyzed from 2013 to 2018 on the Indonesia Stock Exchange website. The investigative data obtained at the www.idx.co.id website address used annual financial statement data from three tobacco companies in Indonesia for six consecutive years. Research illustrates that from 2013 to 2018, tobacco-producing companies are in the healthy and low-risk category. The total variable is the key to changing its health condition if it changes its value. Therefore, the results of this study can analyze the company, especially financial statements, for information on fulfilling its obligations to investors and creditors and managing assets to increase sales in generate profits.
THE EFFECT OF SOCIAL MEDIA MARKETING AND BRAND AWARNESS ON PURCHASE DECISIONS WITH VIRAL MARKETING AS INTERVENING VARIABLES ON JANJI JIWA COFFEE CONSUMERS AMONG STUDENTS USING SOCIAL MEDIA AREA JABODETA Muhammad Nurfauzi Awaludin; Sigit Sukmono
AFEBI Management and Business Review Vol. 5 No. 1 (2020): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/ambr.v5i1.303

Abstract

The purpose of this study was to analyze the influence of social media marketing and brand awareness on purchasing decisions with viral marketing as an intervening variable in Janji Jiwa coffee consumers among students who use social media in Jabodeta. convenience sampling with samples used as many as 214 respondents to fill out an online questionnaire with certain criteria. This research uses two independent variables, namely social media marketing and brand awareness, the dependent variable is the purchase decision and as an intervening variable (mediation), namely viral marketing. The method used in this study uses path analysis which is the development of multiple linear regression andprocessed using SPSS software. From the research results, it is known that social media marketing has an effect on purchasing decisions both directly and indirectly through viral marketin mediation, and brand awareness influences purchasing decisions both directly and indirectly through viral marketing mediation. Of the two, the direct influence on purchasing decisions is greater than the indirect effect through viral marketing mediation.
EVALUATION OF THE INTERNAL CONTROL SYSTEM FOR INVENTORY AT U.D NINA USMAN SPBU Sigit Sukmono; Jalinas Jalinas
International Journal Multidisciplinary Science Vol. 2 No. 3 (2023): October: International Journal Multidisciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v2i3.1133

Abstract

A trading company can be defined as an organization that carries out business activities by purchasing goods from other companies and then selling them back to the public. Inventory is merchandise that is purchased and then stored for sale in the company's normal operations so that the company can pay more attention to inventory. Inventory is highly susceptible to damage and theft. Internal control also aims to protect company assets and also ensure that information regarding company inventory can be trusted. With internal control analysis, it is hoped that companies will be able to determine inventory more effectively and adequately. With effective internal control, it is hoped that they can minimize the risk of errors and fraud in merchandise inventory and if errors and fraud occur they can be immediately identified and resolved. The aim of this research is to determine the implementation of the internal control system at UD Nina Usman, which plays a role in supporting the company's internal control of inventory, and to find out how well the company carries out internal inventory control. The data used is primary data. The method used was observation and interviews to obtain information from the U.D Nina Usman gas station. The results of this research indicate that the inventory system at the U.D Nina Usman gas station is in accordance with an adequate internal control system using the COSO (Committee of Sparing Organizations of Tradeway) method.
EXAMINING THE EFFECT OF AUDIT RISK, OPERATIONAL COMPLEXITY, AND INTERNAL CONTROL SYSTEMS ON AUDIT QUALITY Sigit Sukmono
International Journal Management and Economic Vol. 5 No. 2 (2026): May: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v5i2.3011

Abstract

This study aims to examine the effects of audit risk, operational complexity, and internal control systems on audit quality. High audit risk and increasingly complex business operations present significant challenges for auditors in obtaining sufficient and appropriate audit evidence, while effective internal control systems are expected to improve the reliability of financial reporting and support higher-quality audit outcomes. A quantitative research approach with an explanatory design was employed. Secondary data were collected from annual reports and audited financial statements of companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was selected using purposive sampling based on predetermined criteria. Data analysis was conducted using descriptive statistics, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination. The findings indicate that audit risk has a significant negative effect on audit quality, suggesting that higher audit risk increases the likelihood of material misstatements and reduces audit effectiveness. Operational complexity also has a significant negative effect on audit quality because diversified business activities require broader audit procedures and greater professional judgment. Conversely, internal control systems have a significant positive effect on audit quality by improving the reliability of financial information and reducing control risk. Furthermore, audit risk, operational complexity, and internal control systems simultaneously have a significant influence on audit quality. These findings highlight the importance of comprehensive risk assessment, effective internal control implementation, and appropriate audit planning in enhancing audit quality. The study contributes to the auditing literature by providing empirical evidence regarding the combined effects of organizational and audit-related factors on audit quality in publicly listed companies.
Co-Authors Apriana Anggraeini Bangun Aryunani ., Aryunani Jalinas Jalinas Kasman Wicaksono Muhammad Nurfauzi Awaludin Musa, Purnawarman Octarina Budi Lestari