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ANALYSIS OF THE INFLUENCE OF PRODUCT, PRICE, DISTRIBUTION, AND PROMOTION ON CONSUMER PURCHASE DECISIONS USING GO FOOD APPLICATION DURING THE COVID PANDEMIC 2021 Dwi Supraptiningsih, Joelianti
Dinasti International Journal of Management Science Vol. 2 No. 5 (2021): Dinasti International Journal of Management Science (May - June 2021)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v2i5.878

Abstract

This study at to analyze the effect of product, price, place, and promotion on consumer purchasing decisions uses the Go Food application during the covid pandemic 2021 The research methodology used quantitative method with cross section data and primary data obtained from questionnaires. Mechanical sampling uses purposive sampling method. The data analysis technique used is multiple linear regression to test the validity, reliability test, normality test, classic assumption test (multicollinearity test, heteroscedasticity test) and hypothesis testing t-statistics and f-statistics to examine the effect together with a significance level of 5%. The results of this study showed that in partial variables of Product, Price, Place, and Promotion have a positive impact and significant impact on consumer purchasing decisions using the Go Food application. Meanwhile, independent variables of Product, Price, Place, and Promotion simultaneously have a significant relationship to the dependent variables, on consumer purchasing decisions using the Go Food application. Coefficient of determination from this study shows 83.01%. It shows that the variation of the independent variables are Product, Price, Place, and Promotion is able to explain the rise and fall of the dependent variable variation on consumer purchasing decisions using the Go Food application is 83.01%, while the remaining of 16.99% is affected by other independent variables.
ASSESSMENT OF FINANCIAL PERFORMANCE OF FOOD AND BEVERAGE COMPANIES IN INDONESIA WITH THE DUPONT SYSTEM METHOD Kusumaningtyas, Dyah Shinta; Ika Fitriyani, Salsa; Dwi Supraptiningsih, Joelianti
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 7 No. 1 (2025)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v7i1.1514

Abstract

This study aims to evaluate the financial performance of companies in the food and beverage subsector in Indonesia. A descriptive method integrated with a quantitative approach is utilized in this study to systematically analyze the research data. This system decomposes Return on Equity (ROE) into three key components: Net Profit Margin (NPM), Total Asset Turnover (TATO), and Equity Multiplier (EM). The analysis is based on financial data from nine food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. These companies include PT Indofood Sukses Makmur, PT Mayora Indah, PT Cisarua Mountain Dairy, PT Ultra Jaya Milk, PT Garudafood, PT Siantar Top, PT Campina Ice Cream, PT Sariguna Primatirta, and PT Akasha Wira International.The findings indicate that the overall financial performance of these companies is relatively stable and healthy. However, the efficiency of asset utilization remains suboptimal and requires improvement to enhance overall performance. The study recommends a greater focus on operational efficiency, particularly in managing both fixed and current assets. Furthermore, the results suggest that investors should consider not only the overall ROE but also its individual components when making investment decisions.
Pengaruh Perencanaan Pajak Dan Beban Pajak Tangguhan Terhadap Manajemen Laba Pada Perusahaan Kesehatan Yang Terdaftar Di Bursa Efek Indonesia Pada Periode Tahun 2020-2022 Nur Fajrina, Luthfi; Dwi Supraptiningsih, Joelianti; Sopian, Sopian
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Abstract

Pengaruh Perencanaan Pajak dan Beban Pajak Tangguhan terhadap Manajemen Laba pada Perusahaan Kesehatan yang Terdaftar di Bursa Efek Indonesia pada Periode Tahun 2020-2022. Pandemi Covid-19 memasuki Indonesia pada awal tahun 2020, hal ini sangat berpengaruh terhadap kehidupan sehari-hari. Dengan adanya pandemi virus covid-19 ini memberikan dampak yang buruk bagi Indonesia baik dari segi kesehatan dan sosial, terlebih dari segi perekonomian. Kesuksesan perusahaan dapat dilihat melalui pengelolaan laporan keuangan yang mencerminkan kinerja perusahaan. Hal ini yang menjadikan beberapa perusahaan meningkatkan kualitas kinerja perusahaan melalui laporan keuangan perusahaan, sehingga timbul beberapa upaya yang dilakukan manajemen agar menghasilkan hasil sesuai dengan yang diinginkan. Penelitian ini dengan menggunakan metode kuantitatif. Secara umum metode kuantitatif lebih menitikberatkan pada tujuan untuk generalisasi, dengan melakukan uji statistik, dan tidak tunduk pada pengaruh subjektif peneliti. Penelitian ini akan menganalisis Pengaruh Perencanaan Pajak dan Beban Pajak Tangguhan terhadap Manajemen Laba Perusahaan Kesehatan yang Terdaftar di Bursa Efek Indonesia pada periode tahun 2020-2022. Hasil pengujian simultan perencanaan pajak dan pajak tangguhan terhadap manajemen laba menunjukkan nilai signifikan sebesar 0,001 0,05 dan hasil analisis regresi linier berganda pada variabel independen Perencanaan Pajak menunjukkan nilai negatif sebesar -2,505 dan variabel independen Beban Pajak Tangguhan menunjukkan nilai positif sebesar 5,548. Berdasarkan penelitian deskriptif kuantitatif terhadap 18 perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia tahun 2020-2022 dengan menggunakan alat analisis regresi linier berganda, ditemukan dua ukuran manajemen laba independent yaitu perencanaan pajak dan beban pajak tangguhan. Hasil penelitian menunjukkan bahwa perencanaan tidak berpengaruh signifikan terhadap manajemen laba, sedangkan beban pajak tangguhan berpengaruh signifikan terhadap manajemen laba.