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All Journal Jurnal Mandiri EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Dinasti International Journal of Management Science Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Manajemen Kesatuan Responsive: Jurnal Pemikiran dan Penelitian Administrasi, Sosial, Humaniora dan Kebijakan Publik Enrichment : Journal of Management Akrab Juara : Jurnal Ilmu-ilmu Sosial Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal AbdiMas Nusa Mandiri Indonesian Journal of Society Engagement (IJSE) Jurnal Abdimas Ekonomi dan Bisnis Jurnal Ekonomi EKONOMIKA45 Matriks
Wahid Akbar Basudani
Fakultas Ekonomi Dan Bisnis, Universitas Nusa Mandiri
Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Mathematics Medicine & Pharmacology Neuroscience Physics Social Sciences Other

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Journal : EAJ (ECONOMICS AND ACCOUNTING JOURNAL)

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The Effect of Tax Planning, Accrual Basis, Company Growth, and Operating Cash Flow on Profit Management Wahid Akbar Basudani; Wiharso, Gani
EAJ (Economic and Accounting Journal) Vol. 8 No. 1 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i1.y2025.p66-74

Abstract

The objective of this research is to analyze the impact of tax planning, accrual basis, growth, and operating cash flow on earnings management. This research is an associative quantitative research. The data used are in the form of secondary data of the audited financial report and published by each manufacturing company within the consumer goods industry listed on the Indonesia Stock Exchange (IDX) for the period 2015– 2019. The sampling technique in this study uses purposive sampling technique, from the 56 company population determined in the consumer goods industry listed on the Indonesia Stock Exchange obtained a sample of 16 companies for 5 years so that the total sampled is 80 samples. The data analysis in this research uses panel data regression which is processed with the help of the Eviews 9 program. The results of this study indicate that tax planning, accrual basis, growth, and operating cash flow simultaneously affect earnings management. Partially, tax planning has no effect on earnings management. The accrual basis has a positive effect on earnings management. Growth has no effect on earnings management. Operating cash flow has a negative effect on earnings management.
Analysis of Purchasing Decisions and Customer Satisfaction on Sports Equipment Brand MOKS Fitryana, Destika; Zahwa, Putri; Ula, Masrifatul; Zuniarti, Ida; Basudani, Wahid Akbar
EAJ (Economic and Accounting Journal) Vol. 8 No. 2 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i2.y2025.p155-171

Abstract

This study aims to analyze the influence of product quality, brand image, and promotion on purchasing decisions and customer satisfaction for the Moks brand of sports equipment among taekwondo athletes in the Jabodetabek area. Data was collected through a questionnaire distributed to 105 respondents and analyzed using the Structural Equation Model (SEM) with Smart PLS 3.2.9. The results showed that brand image and promotion had a positive and significant influence on purchasing decisions and customer satisfaction, while product quality did not significantly affect purchasing decisions and customer satisfaction. Promotion also had an indirect effect on customer satisfaction through purchasing decisions. These findings highlight the importance of brand strength and effective promotional strategies in increasing customer satisfaction, especially in the competitive sports equipment market. Companies are advised to continue to strengthen their brand image and optimize promotion programs to enhance purchasing decisions and customer satisfaction.
Co-Authors Adam Hidayah Andini Eka Saputri Febrianto Fitryana, Destika Gani Wiharso Givan, Bryan Hamzah, Zeze Zakaria Hary Mulyadi Herman Hidayah, Adam Ida Zuniarti Ida Zuniarti, Ida Instianti Elyana Joko Ariawan Moch. Benny Alexandri Muhammad Abdullah Muhammad Abdullah Mujito Mulyadi, Harry Mulyadi, Hary Mutiara Rofingi Nurcahyo Kumolo Marsono Nursah, Muchamad Prasetyo, Johan Hendri Purwadi Purwadi Purwadi Purwanto , Obi Eko Purwanto, Oby Eko Rindiyani, Syafira Risda Novita Sari Rofingi, Mutiara Rudiyono, Denny Sari, Risda Novita Sri Rusiyati Ula, Masrifatul Valentine Theresia Simamora Valentine Theresia Simamora Zahwa, Putri