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Menakar Peran Kepuasan Dalam Penciptaan Loyalitas Tamu Restoran Di Kawasan Kota Lama Semarang Kurniawati, Emaya; Santoso, Aprih
Jurnal Riptek Vol 18, No 1 (2024)
Publisher : Badan Riset dan Inovasi Daerah Kota Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35475/riptek.v18i1.245

Abstract

The aim of the research is to empirically test the quality of service, trust and loyalty towards restaurant guest satisfaction in the Old City area of Semarang. The research method used in this research is a quantitative method. Based on calculations using the Slovin formula, the research sample was 100 respondents. The research results show that service quality and trust have a positive and significant influence on restaurant guest loyalty in the Kota Lama area of Semarang. Loyalty also has a positive and significant effect on restaurant guest satisfaction in the area. Satisfaction mediates the influence of service quality on restaurant guest loyalty, as well as mediates the influence of trust on restaurant guest loyalty in the Kota Lama area of Semarang.
KAJIAN EMPIRIS FAKTOR-FAKTOR PENENTU KEMANDIRIAN KEUANGAN DAERAH Sulistyawati, Ardiani Ika; Illyasa, Nizar; Santoso, Aprih; Dwi Nugroho, Arief Himmawan; Gusmao, Cristino
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol. 5 No. 1 (2024): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v5i1.1266

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pajak daerah, retribusi daerah, dana alokasi umum, dan belanja modal terhadap kemandirian keuangan daerah pada kabupaten/kota di Provinsi Jawa Tengah Tahun 2019-2022. Populasi yang digunakan dalam penelitian ini adalah pemerintah kabupaten/kota di Provinsi Jawa Tengah. Metode pengambilan sampel dalam penelitian ini adalah sensus atau total sampling yang artinya seluruh populasi dijadikan sampel penelitian yaitu 29 kabupaten dan enam kota di Provinsi Jawa Tengah. Penelitian ini dilakukan selama empat tahun, yaitu pada tahun 2019-2022. Penelitian ini menggunakan data sekunder Laporan Realisasi APBD Pemerintah Provinsi Jawa Tengah. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa pajak daerah, retribusi daerah, dan belanja modal secara parsial mempunyai pengaruh signifikan dan positif terhadap kemandirian keuangan daerah. Sedangkan secara parsial dana alokasi umum berpengaruh signifikan dan negatif terhadap kemandirian keuangan daerah.
Instagram as Social Media and His Role in The Tourism Promotion Santoso, Aprih; Sulistyawati, Ardiani Ika; Vydia, Vensy
Indonesian Journal of Business and Entrepreneurship Vol. 8 No. 3 (2022): IJBE, Vol. 8 No. 3, September 2022
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.8.3.415

Abstract

The Covid-19 pandemic has brought significant changes in all fields, including the tourism sector. This qualitative descriptive study aims to describe tourism promotion through Instagram social media in the city of Semarang. This research is a qualitative descriptive study. Since the research was still ongoing during the Covid-19 pandemic, the research was carried out using an online system using the Questionnaire and Interview instrument which was also conducted online through the WA application. The informants are Instagram account admins, Instagram social media users, academics in the tourism sector, and travel agencies that use Instagram social media as a promotional medium. The result of the research is that tourism promotion in Semarang City through Instagram social media is carried out by designing content, determining platforms, designing programs, program applications, and monitoring and evaluation. Keywords: promotion, Instagram, tourism, content, covid
SWOT Analysis of Batik Semarangan Competitiveness in The Disruption Era Widiastuti, C. Tri; Santoso, Aprih
Indonesian Journal of Business and Entrepreneurship Vol. 8 No. 3 (2022): IJBE, Vol. 8 No. 3, September 2022
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.8.3.430

Abstract

The unique feature of batik semarangan lies in the concept of colour according to the characteristic of Semarang. This study aims to analyze the strengths, weaknesses, opportunities, and threats of the batik semarangan competitiveness in the era of disruption. A research method is a qualitative approach using primary data, namely data obtained directly from the object under study through procedures and data collection techniques in the form of observation and structured interviews. The data analysis technique used is SWOT analysis (strengths, Weaknesses, Opportunities, and Threats). The validity test of the data includes the credibility test (internal validity) and the triangulation of sources. The results showed that (1) the strengths are the quality of batik, a very strategic location and support from the government to improve its business, and good relations with suppliers; (2) the weaknesses are the production process with simple technology, the lack of marketing for batik products, as well as elderly human resources with common knowledge; (3) the opportunity is that marketing is still extensive and can be done online; (4) the threat is the lack of regeneration of batik craftsmen, batik printing at lower prices. Business actors should increase their skills and creativity, improve product quality, and develop online marketing to increase competitiveness. This study also revealed several managerial implications, which are 1) policymakers must be present and participate in decision making, 2) ease of access to information, promotion and collaboration with batik business actors in big cities, 3) training and assistance to increase innovation and creativity, and 4) encouraging improved branding of batik semarangan. Keywords: disruption era, batik semarangan, competitiveness, SWOT
Relationship Between Percepted Control Behavior, Intention, Facility and Behavior of Debt Return Santoso, Aprih; Nurhidayati; Susanto; Pratito, Dwi Widi
Indonesian Journal of Business and Entrepreneurship Vol. 10 No. 2 (2024): IJBE, Vol. 10 No. 2, May 2024
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.10.2.389

Abstract

Background: Formulation of the problem for this research is, how will the role of intention as a mediating variable and facilities as a moderating variable be able to play a role in influencing perceived control behavior on debt repayment behavior.Purpose: This study empirically investigates the influence of perceived control behavior on debt repayment behavior, debt repayment intentions, and facilities on debt repayment behavior. Design/methodology/approach: Most of the determinants of research variables were developed based on the Theory of Planned Behaviour (TPB). Surveys to 120 people of owned Medium Small Enterprises (MSEs) in the culinary sector who took credit debt from the Wibawa government program in the city of Semarang. Data were analyzed using the structural equation model (SEM PLS)Findings/Result: The results showed perceived control behavior had a positive effect on the intention to repay the debt of MSE owners who took out Wibawa's credit debt. Furthermore, perceived control behavior and debt repayment intention have a positive effect on debt repayment behavior. We found empirical evidence that facilities have a role in strengthening the influence of debt service intentions on debt service behavior. Conclusion: This study enhances the behavioral debt literature by employing more extensive measures to assess perceived control, behavior, and intention, while also introducing the use of facilities as an alternative measure for variables that reinforce behavioral intention.Originality/value (State of the art): The originality lies in its contribution to the existing literature on debt behavior, as it utilizes two dimensions to measure behavior and introduces facilities as a novel reinforcement measure. Keywords: return behavior, debt facilities, culinary MSMEs, control behavior
The Role of Pentagon Fraud in Detecting Fraudulent Financial Statements Rimadanti, Shevina; Santoso, Aprih; Sulistyawati, Ardiani Ika
Golden Ratio of Finance Management Vol. 2 No. 2 (2022): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v2i2.185

Abstract

Pentagon fraud is one type of financial fraud that occurs in companies. Pentagon fraud occurs when a company hides or deceives financial statements to reduce the amount of taxes it must withhold or to increase the value of the company for investors report. The purpose of this study was to examine and analyze the effect of the pentagon fraud variable on financial statement fraud with the dependent variable proxy being F-Scores. While the independent variables used in this study are financial stability (ACHANGE), financial target (ROA), nature of industry (RECEIVABLE), ineffective monitoring (BDOUT), change in auditor (CPA), change in directors (DCHANGE), and the frequent number of the CEO's picture (CEOPIC). This research use samples of consumption sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2016–2020. By using purposive sampling, there are 55 samples from 11 companies. The data analysis method used multiple linear regression analysis, with hypothesis testing t-test, f-test, descriptive test, coefficient of determination. The results of this research shows that financial stability, ineffective monitoring, change in auditor, and change in direction have no significant influence on financial fraud statements. But financial target, nature of industry, and frequent number of CEO's picture have significant influence on financial fraud statement.
Analysis toward purchase decision determinant factors Santoso, Aprih; Sispradana, Audi Redha
Asian Management and Business Review Volume 1 Issue 2, 2021
Publisher : Master of Management, Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.821 KB) | DOI: 10.20885/AMBR.vol1.iss2.art7

Abstract

The problem with this research is that there is a tendency to decrease demand for Hemart brand cooking oil in 2018-2019. This makes it a challenge for the Hemart cooking oil product distributor company to find out the factors that influence the decline in purchases. This study aims to analyze brand image, product quality, promotion and knowledge of sales promotion on the purchasing decisions of PT. Transfarma Semarang Branch. The population in this study were all consumers of PT. Transfarma Semarang Branch, which amounted to 566 consumers, while the sampling technique used was a non-probability sampling technique with purposive sampling and the analytical tool used in this study was multiple linear regression. The results showed that the variables of consumer confidence, consumer experience and sales promotion had a positive and significant effect on purchasing decisions of PT. Transfarma Semarang Branch and the results of the adjusted R square value in the regression model were obtained at 0.584, which means that 58.4 percent of the purchasing decision variables can be explained by the variables of consumer confidence, consumer experience and sales promotion while the remaining 41.6 percent is explained by other variables outside of this study.
The role of financial knowledge in realizing financial behavior: is it any mediating effect of financial attitudes and self-efficacy? Maulida H, Ardiana Nur; Indarto, Indarto; Santoso, Aprih
Asian Management and Business Review Volume 1 Issue 2, 2021
Publisher : Master of Management, Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.766 KB) | DOI: 10.20885/AMBR.vol1.iss2.art5

Abstract

The purpose of the study was to analyze the effect of financial knowledge on financial behavior with financial attitudes and self-efficacy as mediating variables. The population of this research is that all students in Semarang are unknown. The number of respondents to 96 people. The sample selection method is purposive sampling, namely: students have taken courses in financial management and intermediate financial accounting and the analytical tool used in this study was Warp PLS version 5.0. The results showed that financial knowledge has a positive and significant direct effect on financial attitudes, self-efficacy and financial behavior of students in Semarang City, so that the proposed hypothesis can be accepted. Financial attitudes and self-efficacy have a positive and significant direct effect on the financial behavior of students in Semarang City, so that the proposed hypothesis can be accepted. Financial attitudes and self-efficacy do not mediate the effect of financial knowledge on financial behavior of students in Semarang City.
Determinants of firm value with profitability as intervening variables Handayani, Ratih Hapsari; Indarto, Indarto; Santoso, Aprih
Asian Management and Business Review Volume 2 Issue 1, 2022
Publisher : Master of Management, Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/AMBR.vol2.iss1.art7

Abstract

The research objective is to analyze the factors affecting profitability and their impact on firm value of manufacturing companies on the IDX for the 2017-2019 period. Data collection is done by reading secondary data, with the number of companies that match the characteristics of 27 companies, so that the number of samples becomes 81. The analysis method uses SEM-PLS. The research results are asset structure and profitability influence to firm value, while leverage, capital structure, firm size, liquidity, and firm growth have no effect on firm value. The capital structure has an influence to profitability, but leverage, asset structure, firm size, liquidity, and company growth are not having significant results and profitability is not an intervening variable.
The effect of free cash flow and leverage on earnings management: Moderating role of good corporate governance Santoso, Aprih
Asian Management and Business Review Volume 3 Issue 1, 2023
Publisher : Master of Management, Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/AMBR.vol3.iss1.art2

Abstract

The purpose of this study is to provide empirical evidence on the impact of free cash flow and leverage on revenue management moderated by the variable of good corporate governance. The research sample consisted of 200 data samples drawn from 20 sub-sectors of the company's consumer products on 2011-2020. The sampling technique used was intentional sampling. Data were analyzed by Moderate Regression Analysis (MRA). The testing results show that free cash flow has a significant negative impact on earnings management, leverage has no impact on earnings management, good corporate governance can mitigate free cash flow, and lastly good corporate governance has a negative impact on earnings management. It shows that the effects of leverage cannot be mitigated. Discussion of the findings that are not in accordance with the initial hypothesis is explained in the final section and the implications of this article.
Co-Authors Abdul Karim Ades Rajayana Adhi Widyakto Adhi Widyakto Adhi Widyakto Adhitya Hendra Adi Setya Pamungkas Aditia Yusuf Setiawan Aditya Irfansyah Adolmando S. Amaral Adria Wuri Lestari Adrian Polim Aep Saefullah Afif Nur Rokhman Agus Hitopa Sukma Agusrina, Yohana Ahmad Budiono Ahmad Ershaid Nusair Ahmad Haris Ainun Muawanah Akriana, Fajar Albert Albert Alfan Bachtiar Alfiana Alfiana Alfiana Alfiana Ali Umar Dhani Amaral, Leonardo Bele Bau Anakka Nur Koliq Anandha Anandha Andre S Nugroho Andre Setyo Nugroho Anggraeni, Neni Anies Khaqul Yaqinah Anies Khaqul Yaqinah Annisa Ulfa Antonius Francis Rumapea Ardiani Ika Sulistyawati Ardiyanto, Agil Ari Beni Santoso Ari Purwanti Arief Himawan Dwi Nugroho Arief Himmawan Dwi Nugroho Arif Budiarto Arifiani, Bita Sari Kusuma Aristi Aprilia Asmaraputri Armiella, Adestya Ayu Arwin Tannuary Asri Ady Bakri Astuti, Selvy Indah Purwaning As’ad, Ihwana Aulia Nurlaili Kusuma Wardani Azhar Affandi Barus, Imelda Baskoro, Arbi Leo Bastanta Prawira Tarigan Bita Sari Kusuma Arifiani Budi Wahono BUDI WIBOWO Butar Butar, Ribka Sari C. Tri Widiastuti Chamami, M Rikza Chandra Murdiono Lisabe Chevy Herli Sumerli Citra Rizkiana Cristino Gusmao Cristino Gusmao Cristino Gusmao Cristino Gusmao Danang K Daryono Daryono David Triyono DC. Kuswardani Deddy Mendai Zuhriansyah Dede Hertina Dede Yusuf Maulana Denok Sunarsi Desi Anjarwati Desi Astuti Devi Ika Agustina Devvy Rusli Dian Indriana Hapsari Dian Triyani Dian Triyani Triyani Diana Puspitasari Dicky Jhon Anderson Butarbutar Didik Suhariyanto Dione Jeanette Violita Dipa Teruna Awaloedin Dipa Teruna Awaludin Djoko Santoso Djoko Santoso Djoko Santoso Djunaidi, Firman Gazali DWI MURTINI Dwi Norcahyaningsih Dwi Widi Pratito Sri Nugroho Edy Mulyantomo Edy Suryawardana Eka Puspita Sari Ekdjaja, Margarita Eko Sutrisno, Eko Elsa Yuniarti Emaya Kurniawati Emaya Kurniawati Emaya Kurniawati, Emaya Endah Yunianti Endang Tri Widyarti Ericke Fridatien Erina Alimin Evi Maulida Yanti Eviatiwi Kusumaningtyas Sugiyanto Faidh, Muhamad Iran Ferry Agus Setiawan Fitriyah Nurhidayah Flourien Nurul Ch Fridatien, Ericke Guruh Pambudi Gusmao, Cristino Handayani, Ratih Hapsari Hanifah, Risti Ulfi Hanik Ati Haris Murwanto Paramitayana Harling, Vina N. Van Hartono Hartono Hartono, Drajat Hartoto, Witjaksono Eko Harun Samsudin Hendra, Adhitya Herawati Herawati Herni Utami Rahmawati Hiswanti Hiswanti Ichsan Iin Indri Lestari Ika Khoirul Islamiyah Ika Khoirul Islamiyah Ikhwan Wicaksono Ilham Rahim Illyasa, Nizar Indarto Indarto Indarto Indarto Indarto Indarto Indarto Indarto Indarto Indraya Indraya Indraya, Indraya Indriyani Indriyani Intan Sujarwati Irsyad Kamal Iswahyu Pranawukir Iswahyu Pranawukir Joko Samboro Judijanto, Loso Juwariyah, Nurul Kampono Imam Yulianto Kampono Imam Yulianto Kridasusila, Andy Kuraesin, Arlis Dewi Kusnilawati, Nunik Kusnilawati, Nunik Kuswardani, D.C. Kuswardani, Dc Kuswardani, DC. Kuswardani, Diah Cori Lestari , Erika Puji Liana Rokhawati Lis Nurkhasanah Lisa Sari Widowati LISTIANA SRI MULATSIH Loso Judijanto Lulus Prapti M Rikza Chamami M. Hasan Ma'ruf M. Hasan Ma'ruf M. Hasan Ma’ruf M. Rikza Chamami Malik, Yulianti Margarita Ekdjaja Maria Assumpta Wikantari Marno Nugroho Martins, Celeste Maria Maryati Maryati Maulida H, Ardiana Nur Meitri Yana Wardani Milati, Nela Aini Misidawati, Dwi Novaria Misnan Misnan Miswanto Miswanto Mohamad Ashar Amin Mohammad Sigit Taruna Muhamad Irfan faidh Muhammad Nurtanto Muslim Mutiasari Mutiasari Najihatul Faridy Nasution, Annio Indah Lestari Ngurah Pandji Mertha Agung Durya Nicko Albart Niko Putra Helambang Nila Anggreani Nir Setyo Wahdi Nir Setyo Wahdi Nir Setyo Wahdi Nir Setyo Wahdi Nir Setyo Wahdia Nirsetyo Wahdi Nirsetyo Wahdi Noor Harini Novaria, Novi Novrini Hasti Nugroho, Anton Priyo Nur Hasanah Nur Hidayat NUR KHOLIFAH Nur Laily Nur Rokhim Nur Rokhim, Nur Nurasiah Nurasiah Nurhayati Nurhidayati Nurhidayati Nurhidayati Nurhidayati Nurlaili Rahmi Nurul Afifah Nurul Khamim Nusair, Ahmad Ershaid Obing Zaid Sobir Ophilia , Karisma Pandu Adi Cakranegara Pantun Pipin Sri Sudewi Pradiptya, Adhi Prastiti, Dina Sita Pratito, Dwi Widi Purwantini, Sri Purwati Purwati Purwati Purwati Puspa Rini PUSPITASARI, WAHYU Putri Angkasawati Putri Nur Pratiwi Putri Pratiwi Rachmawati, Ika Anis Radjawane, Louise Elizabeth Rahayu, Rina Mukti Rahmad . Kurniawan Rahman, Taufikur Rahmanda Hasna Putri Ratih Pratiwi Ratna Novita Sari RATNA WIJAYANTI Ratna Wijayanti Ratnawati Ratnawati Rawi, Rais Dera Pua Reni Diah Kusumawati Reyna Dika Ridwan Ridwan Rifqi Aliza Syukhron Rimadanti, Shevina Rina Mukti Rahayu Rinawati, Tri Rinawati, Tri Rinawati, Tri Rinawati, Tri Risti Ulfi Hanifah Rita Meiriyanti Rizkiana, Citra Rokhawati, Liana Rorlen Rorlen Rorlen, Rorlen Rosalina Anindia Sari Kartika Rosyati Rr. Lulus Prapti NSS Rudy Haryanto Rustaniah S. Amaral, Adolmando Sabil Sabil Saddewisasi, Wyati Saddewisasi, Wyati Saefudin Saefudin Saefudin Saefudin Saifudin Saifudin Saifudin Sail Barodin Santi Susanti Santoso, Joko Sari Wulandari Sari Wulandari Sari, Ratna Novita SATRIYAS ILYAS Sattar Sattar Sattar Sattar, Sattar Selamat Muliadi Septi Ratnasari Septiana, Shella Shofwani, Siti Aniqoh Sholohah, Silvia Almar’atus Sijabat, Rauly Siskya Nanda Prasika Sispradana, Audi Redha Siti Farikah Siti Intan Nurdiana Wong Abdullah Siti Sofiatun Siti Zubaidah SOEDARMADI SOEDARMADI Souisa, Johanis Sri Purwantini Sri Sulasmi Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sujarwati, Intan Sukmadewi, Yudhitia Dyah Surjanti, Rr. Lulus Prapti Nugroho Setiasih Surjawati Suryanto Suryanto SUSANTO Susanto Susanto, Susanto Susilowati, Teti Susilowati, Tetty Suwarsito Syawal Zakaria Sylvia Kartika Dhamayanti Syukhron, Rifqi Aliza Taufikur Rahman Taufikur Rahman Teguh Ariefiantoro Teguh Ariefiantoro Teti Susilowati Totok Wibisono Tri Endang Yani Tri Rinawati Tri Rinawati Tuti Dharmawati Ulin Ulfa Utari, Vika Marselisna Vensy Vydia Vita Briliana Vivi Oktavianti Wahdi, Nir Setyo Wahdi, Nirsetyo Wahdi, Nirsetyo Wahdi, Nirsetyo Wardani, Meitri Yana Wayan Ardani Wenny Desty Febrian Febrian Wibisono, Totok Wibisono, Totok Widaryanti Widaryanti Widiastuti, C Tri Widiastuti, C. Tri Widowariti, Sri Yuni Widowati, Lisa Sari Widowati, Sri Yuni Widowati, Sri Yuni Widya Andelina Widyaswati, Rahmatya Windi NR Wardhani Witjaksono E.H Witjaksono E.H Witjaksono Eko Hartoto Wulandari, Iswahyuni Wyati Sadewisasi Yani, Tri Endang Yaqinah, Anies Khaqul Yeremia Wijayanto Yuantari, Catur Yudhitia Dyah Sukmadewi YUDI NUR SUPRIADI Yuli Budiati Yulianti Yulianti Yulianti Yulianti2 Yulianti2 Yunita Noviasari Zakky Fahma Auliya Zanbaina, Ghafira Zara Tania Rahmadi Zulhendri , Zulhendri