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Pengaruh Celebirty Endorser, Word of Mouth dan Citra Merek Terhadap Keputusan Pembelian dengan Lokasi Sebagai Variabel Moderasi (Studi Empiris pada Ayam Geprek Bensu di Kota Depok) Ferdianto, Mario; Mutmainah, Isbandriyati; Yulia, Iis Anisa
Jurnal EMT KITA Vol 8 No 2 (2024): APRIL 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i2.2210

Abstract

This research aims to determine respondents' perceptions regarding Celebrity Endorsers, Word Of Mouth, brand image, purchasing decisions and location and to test the influence of Celebrity Endorser, Word Of Mouth and Brand Image on Purchasing Decisions with Location as a Moderating Variable. The sample used in this research was all Geprek Bensu Chicken consumers in Depok City using 152 respondents. Data was collected using the Non-Probability Sampling method, namely Saturated Sampling (census) and hypothesis testing using multiple linear regression methods and Moderated Regression Analysis (MRA). The results of this research show that Celebrity Endorsers, Word Of Mouth and brand image partially have a positive and significant effect on purchasing decisions. The test results with MRA show that the location variable is able to moderate the influence of Celebrity Endorsers, Word Of Mouth and brand image on purchasing decisions for Ayam Geprek Bensu. The results of the F test show that Celebrity Endorsers, Word Of Mouth and brand image simultaneously have a positive and significant influence on purchasing decisions for Ayam Geprek Bensu
Perbandingan EVA, MVA dan FVA Perusahaan Sub Sektor Farmasi yang Terdaftar di BEI Pada Saat dan Sesudah Pandemi Covid 19 Handayani, Tutut; Yulia, Iis Anisa; Fitrianti, Dewi
Jurnal EMT KITA Vol 8 No 4 (2024): OCTOBER 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i4.2216

Abstract

This research investigates the financial performance of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) during and after the COVID-19 pandemic by analyzing Economic Value Added (EVA), Market Value Added (MVA), and Financial Value Added (FVA). The study aims to determine the impact of the pandemic on these companies' ability to create value for their shareholders and improve financial performance. A sample of 11 pharmaceutical companies was selected using purposive sampling, focusing on firms that have consistently reported financial data before, during, and after the pandemic. The Wilcoxon Signed Ranks Test was employed to assess the significance of differences in performance metrics over the two periods. Results show that there is no significant difference in the financial performance during and after the pandemic when measured using the EVA and FVA methods, indicating resilience in the intrinsic value creation capabilities of these companies. However, a notable difference was found in the MVA, reflecting changes in market perceptions and investor confidence. These findings suggest that while intrinsic financial metrics remained stable, external market factors significantly influenced company valuations.
Pengaruh Pengungkapan Enviromental, Social dan Governance (ESG) Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar di BEI Tahun 2023) Nasution, Maulana Ikbal Saputra; Yulia, Iis Anisa; Fitrianti, Dewi
Jurnal EMT KITA Vol 8 No 4 (2024): OCTOBER 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i4.2939

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This study aims to analyze the impact of Environmental, Social, and Governance (ESG) disclosures on firm value. The sample consists of banking companies listed on the Indonesia Stock Exchange (IDX) in 2023. The sampling method employed is purposive sampling, with hypothesis testing conducted using multiple linear regression. The results indicate that Environmental Disclosure has a significant impact on firm value, while Social Disclosure does not have a significant effect. Governance Disclosure also has a significant impact on firm value. Furthermore, simultaneous analysis reveals that ESG disclosures, as a collective, significantly affect firm value. These findings suggest that although Social Disclosure does not individually impact firm value, the overall integration of ESG aspects influences investors' perception of a company's value
Pengaruh CAR, NPL, dan LDR Terhadap ROE Pada Perusahaan Perbankan Yang Terdaftar di BEI Tahun 2023 Satriandi , Meiludin Putra; Yulia, Iis Anisa; Pranamulia, Agus
Jurnal EMT KITA Vol 8 No 4 (2024): OCTOBER 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i4.2940

Abstract

This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), and Loan to Deposit Ratio (LDR) on Return on Equity (ROE) in banking companies listed on the Indonesia Stock Exchange (IDX) in 2023. The sample consists of 19 banking companies selected based on specific criteria using purposive sampling, a method categorized under non-probability sampling. Hypothesis testing was conducted using multiple linear regression analysis. The results indicate that CAR and NPL have a significant partial effect on ROE, while LDR has no significant effect on ROE. The F-test results show that CAR, NPL, and LDR collectively have a significant effect on ROE.
Pengaruh Pajak Hotel, Pajak Restoran, Pajak Hiburan, dan Pajak Reklame terhadap Pendapatan Asli Daerah Kota Bogor Azis, Nia Fakhriyah; Susanto, Heri; Yulia, Iis Anisa
Jurnal EMT KITA Vol 8 No 4 (2024): OCTOBER 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i4.2942

Abstract

This research aims to analyze the influence of Hotel Tax, Restaurant Tax, Entertainment Tax, and Advertisement Tax on Regional Original Income in the City of Bogor. The sample used in this research consists of data from the last 10 years, from 2014 to 2023. Data was collected using a purposive sampling method, and hypothesis testing was conducted using Multiple Linear Regression Analysis. The results of this research show that Hotel Tax has a significant effect on Regional Original Income, Restaurant Tax has a significant effect on Regional Original Income, Entertainment Tax has a significant effect on Regional Original Income, and Advertisement Tax has a significant effect on Regional Original Income. Furthermore, Hotel Tax, Restaurant Tax, Entertainment Tax, and Advertisement Tax have a simultaneous effect on Regional Original Income
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS AKUNTANSI LINGKUNGAN PADA UKM DI KOTA DAN KABUPATEN BOGOR Susanto, Heri; Wahidhani, Eha Hasni; Mutmainah, Isbandriyati; Yulia, Iis Anisa; Marnilin, Feni; Maad, Faizal
Jurnal Abdi Inovatif : Pengabdian kepada Masyarakat Vol. 1 No. 1 (2022): Jurnal Abdi Inovatif : Pengabdian kepada Masyarakat
Publisher : Universitas Nusa Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (711.874 KB) | DOI: 10.31938/jai.v1i1.396

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Abstract Community service is one of the three activities of the Tri Dharma of Higher Education which in its implementation involves all the academic community of higher education. In 2021, the Lecturer Team of the Faculty of Economics and Business will hold Community Service activities with the theme of Training in the preparation of environmental accounting-based financial reports for SMEs (Small and Medium Enterprises) in the City and Regency of Bogor. This theme is important considering that there are externalities from the company's business activities that have not been fully understood, known and responded to by business actors, especially SMEs. Community service activities are carried out with three methods, namely counseling, training, and making simple accounting applications for the preparation of environmental accounting-based financial reports that can be used by business actors who become community service suggestions. Based on the information obtained during the training, it was known that SME participants have not implemented environmental accounting-based financial reports in their business activities, so their understanding of the importance of environmental accounting and its application is very limited. Participants were very enthusiastic because the training could open their horizons and thoughts about good and correct bookkeeping. SME participants are expected to be able to compile financial reports even though they are still in a simple form. In addition, SMEs are more concerned about the environment both internally and externally and can choose raw materials for production and products that are environmentally friendly. AbstrakPengabdian pada masyarakat merupakan salah satu dari tiga kegiatan Tri Dharma Perguruan Tinggi yang dalam pelaksanaannya melibatkan semua civitas akademika perguruan tinggi. Tahun 2021, Tim Dosen Fakultas Ekonomi dan Bisnis menyelenggarakan kegiatan Pengabdian pada Masyarakat dengan tema Pelatihan penyusunan laporan keuangan berbasis akuntansi lingkungan pada  UKM (Usaha Kecil dan Menengah) di Kota dan Kabupaten Bogor. Tema ini penting mengingat adanya eksternalitas dari kegiatan bisnis perusahaan yang belum sepenuhnya dipahami, diketahui dan direspon oleh para pelaku usaha khususnya UKM. Kegiatan pengabdian masyarakat dilaksanakan dengan tiga metode, yaitu penyuluhan, pelatihan, dan pembuatan aplikasi akuntansi sederhana untuk penyusunan laporan keuangan berbasis akuntansi lingkungan yang dapat digunakan oleh pelaku usaha yang menjadi saran pengabdian masyarakat. Berdasarkan informasi yang diperoleh saat pelatihan, diketahui bahwa peserta UKM belum menerapkan laporan keuangan berbasis akuntansi lingkungan dalam kegiatan usahanya, sehingga pemahaman tentang pentingnya akuntansi lingkungan dan penerapannya sangat terbatas. Peserta sangat antusias karena pelatihan tersebut dapat membuka wawasan dan pemikiran mereka mengenai pembukuan yang baik dan benar. Peserta UKM diharapkan dapat menyusun laporan keuangan walaupun masih dalam bentuk sederhana. Selain itu pelaku UKM lebih peduli terhadap lingkungan baik internal maupun eksternal serta dapat memilih bahan baku untuk produksi dan produk yang ramah lingkungan.
Pengaruh Return on Equity Dan Price To Book Value Terhadap Harga Saham: Studi Kasus Pada Perusahaan Sektor Consumer Goods yang Terdaftar di Indeks SRI-KEHATI Yulia, Iis Anisa; Widjaja, Ichwan Rahmanu; Putra, Mulyana Gustira
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1607

Abstract

The SRI-KEHATI index is one type of index on the Indonesia Stock Exchange. Companies selected and listed on the SRI-KEHATI Index are companies that have concern for the environment and surrounding communities, good corporate governance, participate in the shift to a sustainable economy, and contribute to achieving sustainable development goals both nationally and internationally. The SRI-KEHATI index is an indicator of stock price movements that can be used as a guide for investors who will invest their funds in stocks that have environmental concerns and contribute to a sustainable economy. Based on the SRI-KEHATI index, the stock prices of companies in the consumer goods sector experienced a significant decline for five years from 2017-2021. This decrease can be influenced by several factors such as Return On Equity (ROE) and Price to Book Value (PBV) factors. This study uses fundamental analysis with financial ratio analysis. This study aims to examine the effect of Return On Equity (ROE) and Price to Book Value (PBV) on stock prices of companies in the consumer goods sector. The sampling method used purposive sampling. The sample used was 3 companies during the 2017-2021 period. The total data processed were 15 observations. The data used is secondary data from the company's financial statements published on the Indonesia Stock Exchange (IDX) in the form of panel data. The analysis technique used is multiple linear regression analysis. The results showed that partially and simultaneously Return On Equity (ROE) and Price to Book Value (PBV) had a significant effect on stock prices. Keywords: Stock Price; Return On Equity; Price to Book Value
Effect of Sales, Production Cost and Operating Cost on Net Profit: Case Study in Cosmetic Companies and Household Good Listed on The Indonesia Stock Exchange Ningrum, Rafika Resti Astri; Yulia, Iis Anisa; Wahidhani, Eha
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 2 (2024): JIAKES Edisi April 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i2.2061

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This study aims to determine the effect of sales, production cost, and operating costs on net profit either partially or simultaneously. The analytical method used is panel data linear regression with the dependent variable, namely net income, and the independent variables, namely sales, production costs and operating costs. The result of the research show that sales, production cost and operating costs have an effect on net income either particially or simultaneously. Keywords: Sales, Production Costs, Operating Costs and Net Income
Pelatihan Pembuatan Konten Promosi Wisata dalam Rangka Penguatan Kapasitas Pengetahuan dan Keterampilan Kelompok Perhutanan Sosial dalam Pengelolaan Potensi Wisata di Kabupaten Garut Yulia, Iis Anisa; Setyaningsih, Luluk; Anen, Nengsih; Sasongko, Dwi Agus; Mutmainah, Isbandriyati
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 5 No. 2 (2024): Mei
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v5i2.748

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Social forestry is a sustainable forest management system implemented in state forest areas or private forests. Local communities or customary law communities implement customary forests as the main actors in improving their welfare. The Social Forestry Program aims to enhance community welfare through empowerment patterns while still being guided by sustainability aspects. Communities around forests are given equal and broadest opportunities to apply for forest area management rights to the government. Communities can cultivate and benefit from forests in environmentally friendly ways. One way to utilize forest areas is to make them tourist attractions. Good management of tourist attractions requires skills in planning and implementation. Garut Regency is one area that has many sustainable forest locations that have been used as tourist locations and have the potential to increase people's income, but these tourist attractions still need to bestill need to be well promoted to the wider community. Therefore, training in creating tourism promotional content is required in order to strengthen the knowledge and skills capacity of social forestry groups in managing tourism potential in the Garut Regency. This community service activity aims to increase the knowledge and skills capacity of the Forest Farmers Group (KTH) in creating promotional content for tourist attractions. The result of this activity is that KTH members are able to create promotional content for tourist attractions using the Canva and CapCut applications so that they can increase the number of visitors to their tourist attractions.
Pengaruh Return On Asset, Debt To Equity Ratio Dan Suku Bunga Terhadap Return Saham Perusahaan Property Dan Real Estate yang Terdaftar di BEI Tahun 2017-2019 Yulia, Iis Anisa
Jurnal Ilmiah Manajemen Kesatuan Vol. 9 No. 3 (2021): JIMKES Edisi Desember 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v9i3.791

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Return on Asset (ROA), Debt to Equity Ratio (DER) dan Suku Bunga terhadap Return saham perusahaan Property dan Real Estate yang terdaftar di BEI tahun 2017-2019. Populasi dalam penelitian ini adalah berjumlah 61 perusahaan dengan sampel penelitian berjumlah 39 perusahaan. Metode analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel Return on Asset (ROA) berpengaruh positif terhadap Return saham, sedangkan variabel Debt to Equity Ratio (DER) dan Suku Bunga berpengaruh negatif terhadap Return saham. Secara simultan variabel Return on Asset (ROA), Debt to Equity Ratio (DER) dan Suku Bunga secara bersama-sama berpengaruh terhadap Return saham. Kata Kunci : Return on Asset, Debt to Equity Ratio, Suku Bunga, Return Saham