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Determinan Kelemahan Sistem Pengendalian Intern pada Laporan Keuangan Pemerintah Kabupaten dan Kota Se-Kalimantan Barat Bob Mustafa; Mahyus Mahyus
Eksos Vol 13 No 2 (2017): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v13i2.71

Abstract

This study aims to investigate the influence of variables of regional complexity, capital expenditure, local revenue, and economic growth on the weakness of internal control of district and city government financial reporting for West Kalimantan for the period 2010-2014. The study used a saturated sample consisting of 14 district and city governments in West Kalimantan. Significant test of multiple linear regression analysis of panel data is done through software Eviews 9. The results show that partially complexity of area and PAD have significant influence to SPI weakness variable, while capital expenditure and economic growth partially have no significant influence to SPI weakness. The result of F test shows that together variables of regional complexity, capital expenditure, PAD, and economic growth have significant influence to SPI weakness.
Pengaruh Keputusan Pembelian Minat Beli Konsumen terhadap Penjualan Minuman Yotta di Kota Makassar Muhammad Nadhar; Mahyus Mahyus; Andi Annisa Basri
YUME : Journal of Management Vol 5, No 1 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2568/yum.v5i1.1428

Abstract

Abstrak Penelitian ini untuk menguji dan menganalisis: (1) pengaruh keputusan pembelian konsumen terhadap penjualan. (2) pengaruh minat beli konsumen terhadap penjualan. (3) pengaruh keputusan minat beli konsumen terhadap penjualan minuman yotta di kota makassar. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan teknik pengumpulan data menggunakan ilmu pasti yang melalui observasi, kuesioner dan dokumentasi yang teknik analisis datanya menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa: (1) Keputusan Pembelian mempunyai pengaruh signifikansi terhadap penjualan., dengan t hitung = 3,840 > t tabel 1,674 dan signifikansi 0,000. (2) Minat Beli mempunyai pengaruh signifikan terhadap penjualan , dengan t hitung = 1,619 > t tabel 1,674 dan signifikan 0,000. (3) Keputusan Pembelian dan Minat Beli secara simultan  mempunyai pengaruh signifikan terhadap penjualan, dengan f hitung = 40,586 > f tabel 2,41 dan signifikansi 0,000.Kata Kunci : Keputusan; Pembelian; Minat Beli Konsumen; PenjualanAbstractThis study is to examine and analyze: (1) the effect of consumer purchasing decisions on sales. (2) the influence of consumer buying interest on sales. (3) the influence of consumer buying interest decisions on the sale of yotta drinks in the city of Makassar.The type of research used is quantitative research with data collection techniques using exact science through observation, questionnaires and documentation whose data analysis techniques use multiple linear regression analysis. The results showed that: (1) Purchase decisions have a significant effect on sales, with t count = 3.840 > t table 1.674 and a significance of 0.000. (2) Purchase intention has a significant effect on sales, with t count = 1.619 > t table 1.674 and significant 0.000. (3) Purchase Decision and Purchase Interest simultaneously have a significant effect on sales, with f count = 40,586 > f table 2,41 and a significance of 0,000. Keywords: Decision; Purchase; Consumer Buying Interest; Sales