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All Journal Journal of Public and Business Accounting Jurnal Informatika Ekonomi Bisnis
Amelia, Rissa
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Economics, Econometrics & Finance Social Sciences

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Pemanfaatan Marketplace Shopee dalam Peningkatan Volume Penjualan Jaket Hoodie Toko Mikayla Shop Amelia, Rissa; Sudrartono, Tiris
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 1 (March 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.81 KB) | DOI: 10.37034/infeb.v5i1.237

Abstract

This research was conducted to find out the problem of decreasing sales volume that occurred at the Mikayla Shop Store in 2022 by making several efforts by carrying out effective and efficient marketing strategies and implementing even better utilization of the marketplace. A descriptive qualitative method with which to do observations and interviews with the owner of the Mikayla Shop Store, to find out in more detail what problems are being faced, and in the end researcher will provide and explain what efforts the owner should make. The results of the study stated that the use of the right marketing strategy and an application of effective utilization of the shopee marketplace carried out by the Mikayla Shop Store could increase sales volume in January 2023 with the percentage of sales increasing by 5.45% from December 2022. The results of the research conducted there are problems faced by the owner, namely a lack of understanding in carrying out marketing strategies to compete with others such as a lack of promotion on social media, and not making good use of marketplace features, therefore owners must be able to be consistent in promoting on social media and using marketplace features shop is even better.
Pengaruh Leverage dan Growth opportunity Terhadap Konservatisme Akuntansi dengan Ukuran Perusahaan sebagai Variabel Moderasi: (Studi Empiris pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2023) Amelia, Rissa; Hasan, Khojana; Dwi Anggarani; bahri, syamsul
Journal of Public and Business Accounting Vol. 6 No. 1 (2025): Januari-Juni
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jopba.v6i1.411

Abstract

Penelitian ini bertujuan untuk memberikan dampak leverage dan peluang pertumbuhan terhadap praktik konservatisme dalam pelaporan akuntansi, dengan mempertimbangkan ukuran perusahaan sebagai variabel pemoderasi. Fokus penelitian diarahkan pada perusahaan manufaktur yang bergerak di subsektor makanan dan minuman dan dicatat di Bursa Efek Indonesia (BEI) selama kurun waktu 2019 hingga 2023. Pengambilan sampel dilakukan melalui metode purposive sampling, menghasilkan 15 perusahaan dari total 26 perusahaan dalam populasi. Analisis data menggunakan pendekatan Structural Equation Modeling dengan teknik Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa baik leverage maupun growth opportunity memberikan pengaruh positif dan signifikan terhadap tingkat konservatisme akuntansi. Selain itu, ukuran perusahaan tidak hanya berkontribusi secara langsung terhadap konservatisme, tetapi juga memperkuat hubungan antara leverage dan growth opportunity terhadap konservatisme. Keseluruhan hasil ini menunjukkan bahwa faktor struktur permodalan, potensi pertumbuhan, serta besaran perusahaan yang berpartisipasi dalam membentuk sikap konservatif dalam penyusunan laporan keuangan.
Co-Authors Dwi Anggarani Hasan, Khojana Sudrartono, Tiris Syamsul Bahri