Articles
Menakar Akar Penentu Pembelian Jasa Wisata
Aprih Santoso
Jurnal Kepariwisataan Indonesia: Jurnal Penelitian dan Pengembangan Kepariwisataan Indonesia Vol. 15 No. 1 (2021): June 2021
Publisher : Ministry of Tourism and Creative Economy/Tourism and Creative Economy Agency Republic of Indonesia
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DOI: 10.47608/jki.v15i12021.1-8
This study aims to examine how the effect of service quality on the purchase of tourism services with price perceptions as a moderating variable in the tourist attraction at Goa Kreo Semarang. The population in this study is the visitor society who makes purchases of tourist services at the tourist attraction of Goa Kreo Semarang, where the number is unknown. The sampling method was accident sampling and the sample was 100 people. The results of this study indicate that the variable service quality has a positive and significant effect on the purchase of tourism services at Goa Kreo Semarang. The price perception variable is positively and significantly able to strengthen the relationship between service quality and the purchase of tourist services at Goa Kreo Semarang.
Early Detection of Determination Factors Stock Price Increase
Rifqi Aliza Syukhron;
Aprih Santoso;
Ardiani Ika Sulistyawati
SENTRALISASI Vol. 11 No. 1 (2022): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong
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DOI: 10.33506/sl.v11i1.1490
The purpose of this study was to examine the effect of CR, ROE, DER, ROA on stock prices of pharmaceutical sub-sector companies listed on IDX) 2013-2019. The population of this research is all pharmaceutical sub-sector companies listed on IDX during 2013-2019, which amount to 8 companies. The technique of determining the sample is by purposive sampling. The test instruments used in this research are: normality test, heteroscedasticity test, multicollinearity test, coefficient of determination, model test (F test) and hypothesis test (t test). The data analysis method used multiple linear regression. The results show that there is no influence between CR, DER and ROE on stock prices in pharmaceutical sub-sector companies listed on IDX in 2013-2019. . There is a positive and significant influence between ROA on the company's stock price, in the pharmaceutical sub-sector companies listed on IDX in 2013-2019).
Measuring Quality Determinants of Financial Statements
Widya Andelina;
Aprih Santoso
Journal of Business and Management Review Vol. 2 No. 12 (2021): (Issue-December)
Publisher : Profesional Muda Cendekia Publishing
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DOI: 10.47153/jbmr212.2082021
The research aims to study the impact of the role of internal audit, the application of regional accounting systems, and human resource competencies on the quality of financial statements. A sample of 141 employees according to the purposive sampling method and by distributing questionnaires. It turned out that the questionnaire returned was only from 138 employees. Data analyzed through moderate regression analysis (MRA) from the SPSS program. The results of the study stated that the role of internal audit has a negative impact on the quality of financial statements, the application of regional accounting systems and human resource competencies have a positive impact on the quality of financial statements
DETEKSI DETERMINAN KEPUTUSAN TRANSFER PRICING
Ardiani Ika Sulistyawati;
Aprih Santoso;
Liana Rokhawati
Adbis: Jurnal Administrasi dan Bisnis Vol 13, No 1 (2019): JURNAL ADMINISTRASI DAN BISNIS 2019
Publisher : Politeknik Negeri Malang
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DOI: 10.33795/j-adbis.v13i1.61
This study aims to verify and analyze the effect of tax minimization, tunneling incentive and bonus mechanisms against the decision of transfer pricing. The population in this study are all companies registered in the Indonesia Stock Exchange unless the moving company financial sector during the period 2013-2015. While the sampling process using purposive sampling method and sample obtained as many as 132 companies. Tax minimization proxied using ETR (effective tax rate), tunneling incentive proxied using the percentage of foreign ownership above 20%, and a mechanism that is measured by the percentage of net profit in year t to the year t-1. This research is a quantitative research and data used in this research is secondary data obtained from the company's annual report in 2013-2015 sourced from www.idx.co.id. This study data analysis using logistic regression with SPSS 21.0. The results of this study indicate that tax minimization variables influence the decision of transfer pricing. This study also shows that the tunneling incentive effect on transfer pricing decisions. While the variable bonus mechanism does not affect the decision of transfer pricing.
Determinants of Masks Purchasing Decisions
Lis Nurkhasanah;
Aprih Santoso
Jurnal Studi Manajemen dan Bisnis Vol 7, No 1 (2020): Juni
Publisher : Trunojoyo University of Madura
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DOI: 10.21107/jsmb.v7i1.7048
The purpose of the study was to analyze the effect of product quality, price perception and promotion on purchase decisions. Data collection techniques using questionnaires with a sample of 66 respondents. This study uses multiple regression analysis techniques. The results of this study indicate the quality of the product. perceived price and promotion influence purchase decisions. Product quality variable on purchasing decisions is a significant positive effect. has a standardized estimate (regression weight) of 0.328, (2) the variable price perception on purchasing decisions is a significant positive effect that has a standardized estimate (regression weight) of 0.159, (3) the variable price perception on the purchase decisions is a significant positive effect has a standardized estimate (regression weight) of 0.601.
Peran Karakteristik Individu Sebagai Salah Satu Penentu Peningkatan Kinerja Karyawan
Devi Ika Agustina;
Aprih Santoso
Jurnal Studi Manajemen dan Bisnis Vol 8, No 1 (2021): Juni
Publisher : Trunojoyo University of Madura
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DOI: 10.21107/jsmb.v8i1.10825
This research is motivated by a decrease in targets and realization in 2019 at PT. Bitratex Industries Semarang. The purpose of this research is to analyze the factors that influence employee performance. Samples were taken by purposive sampling technique. Analysis tool with multiple linear regression, hypothesis testing (t, F and coefficient of determination) and model accuracy test. The results showed that there was a positive and significant effect of individual characteristics, organizational commitment, intrinsic motivation and supervision where the better the employee's performance will increase. For the work environment is well formed then it has no effect on employee performance. The value of the coefficient of determination of 0.616 means that individual characteristics, organizational commitment, intrinsic motivation, supervision and work environment can affect employee performance by 61.6% and the remaining 38.4% is influenced by other variables.
Determinants of Islamic Banking Performance: An Empirical Study in Indonesia
Taufikur Rahman;
Aprih Santoso
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 10, No 2 (2019): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga
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DOI: 10.18326/muqtasid.v10i2.139-154
AbstractThis study aimed to examine the effects of Capital Adequacy Ratio (CAR) and Good Corporate Governance (GCG) on Return On Asset (ROA) with Non-Performing Financing (NPF) as a moderating variable. The sample used in this study is 14 Islamic commercial banks listed on Bank Indonesia from 2014-2018. The sampling technique used in this research is purposive sampling with the type of data used in this research is panel data. To analyze the data, the researchers use a statistical test that includes classical assumption test, t-test, F-test, the coefficient of determination (R2), and Moderated Regression Analysis (MRA). The process of data analysis is using a means of IBM SPSS Statistics 23. The results of this study show that CAR has a negative and significant effect on ROA, and GCG does not have a substantial impact on ROA. This study indicates that NPF is unable to moderate the effect of CAR on ROA. However, NPF is significantly able to moderate the effect of GCG on ROAAbstrakPenelitian ini bertujuan untuk menguji pengaruh rasio kecukupan modal (CAR) dan tata kelola perusahaan yang baik (GCG) terhadap pengembalian asset (ROA) dengan pembiayaan bermasalah (NPF) sebagai variabel moderasi. Sampel yang digunakan dalam penelitian ini adalah 14 bank syariah yang terdaftar di Bank Indonesia periode 2014-2018. Teknik pengambilan sampel dalam penelitian ini adalah teknik purposive sampling dengan data yang digunakan adalah data panel. Teknik analisis yang digunakan adalah uji statistik meliputi uji asumsi klasik, uji t test, F-test, koefisien determinasi (R2), dan Moderated Regression Analysis (MRA). Pengolahan data dalam penelitian ini menggunakan alat bantu IBM SPSS Statistics 23. Hasil penelitian ini menunjukkan bahwa CAR berpengaruh negatif dan signifikan terhadap ROA dan GCG tidak berpengaruh secara signifikan terhadap ROA. Penelitian ini juga menunjukkan bahwa NPF tidak mampu memoderasi pengaruh CAR terhadap ROA. Namun, NPF secara signifikan mampu memoderasi pengaruh GCG terhadap ROA.
Halal Label: The Determinants of Purchase Decision
Aprih Santoso;
Nir Setyo Wahdia;
M. Hasan Ma'ruf
AMAR (Andalas Management Review) Vol 5 No 2 (2021)
Publisher : Management Institute Faculty of Economics Universitas Andalas
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DOI: 10.25077/amar.6.2.14-37.2021
This study aims to analyze the effect of the halal label, product quality, financial literacy and price on purchasing decisions for REVLON lipstick products in Semarang. The number of samples in this study were 100 respondents, the sampling technique was purposive sampling. The analytical tool used is path analysis, where previously tested the validity and reliability as well as the classical assumption test. The test results show that the halal label, financial literacy and price have a positive and significant effect on purchasing decisions for REVLON lipstick products in Semarang, while product quality has a negative effect on purchasing decisions. This study uses the halal variable as one of the determinants of purchasing decisions because it is still rarely used by previous marketing research studies with Muslim women as respondents. Research limitations: 1. The object used in this research only focuses on one product. 2. This study only uses 4 (four) independent variables, namely: Halal Label, Product Quality, Financial Literacy and Price. 3. This study only used a limited sample of 100 respondents.
Peningkatan Kinerja Manajerial berbasis Anggaran Partisipasi
Aprih Santoso;
Andre Setyo Nugroho;
M. Hasan Ma'ruf
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan
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DOI: 10.33395/owner.v6i2.759
This study examines the effect of budgetary participation and perception of innovation on managerial performance and tests whether perception of innovation mediates the effect of budgetary participation on managerial performance in public sector organizations. The study was conducted at the Semarang City Health Office and Semarang City Health Centers, with 60 respondents from echelon officials, using the path analysis method. The results of the analysis show there is a direct influence between budgetary participation and the perception of innovation on managerial performance and the perception of innovation not being able to mediate the relationship between budgetary participation on managerial performance in the Semarang City Health Service and Puskesmas throughout the City of Semarang
Pelatihan Pemasaran Online Bagi Kelompok Usaha Bersama (KUB) “SRIKANDI"
Emaya Kurniawati;
Aprih Santoso;
Sri Yuni Widowati
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 2, No 2 (2019): Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS)
Publisher : University of Islam Malang
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DOI: 10.33474/jipemas.v2i2.2722
Members of Kelompok Usaha Bersama (KUB) “SRIKANDI” which is engaged in the health and food business so far its sales have not experienced an increase because its marketing is only carried out in the surrounding area or sold to close relatives and their own families, it requires a more productive marketing by using technological advances namely on-line marketing that utilizes the networkinternet to promote their products. The purpose of this Community Service program is to carry out online marketing training for Kelompok Usaha Bersama (KUB) “SRIKANDI”. The results of on-line marketing training are members of Kelompok Usaha Bersama (KUB) “SRIKANDI” that can produce marketing and promotion on line for their production results widely so as to increase sales which will also have an impact on increase income of Kelompok Usaha Bersama (KUB) “SRIKANDI”