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All Journal Indonesian Journal of Economic & Management Sciences (IJEMS) Atestasi : Jurnal Ilmiah Akuntansi
Siti Fatimah
Universitas Islam Negeri Alauddin Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence of Brand Image, Promotion, and Location on Saving Decisions at Bank Syariah Indonesia Makassar Nur Annisa; Siti Fatimah; Trimulato
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 1 (2023): February, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i1.3191

Abstract

The purpose of this research is to analyze the effect of brand image, promotion, and location partially or simultaneously and which of the three factors has the most influence on the saving decision of Bank Syariah Indonesia customers in Makassar City. This research is a quantitative research with a correlational approach. The type of data and data sources used are primary data obtained through questionnaire tabulation of 71 respondents who are customers of Bank Syariah Indonesia in Makassar City. The data analysis method used is multiple linear regression analysis. The results of the study reveal that brand image, promotion, and location partially or simultaneously have a positive and significant effect on the saving decisions of Bank Syariah Indonesia customers in Makassar City. Furthermore, the brand image with the largest coefficient of influence and significant value is the factor that most influences the saving decision of Bank Syariah Indonesia customers in Makassar City. This research is expected to be able to provide information to Bank Syariah Indonesia and other parties regarding which factors have the greatest influence on the decision to save at Bank Syariah Indonesia
Examining the Factors Affecting Accounting Prudence Mukhammad Idrus; Siti Fatimah; Afiah Mukhtar; Karta Negara Salam
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i1.23

Abstract

This study examines the effect of managerial ownership, firm size, leverage, and growth opportunities on accounting prudence. This type of research includes causal research using quantitative methods. The population in this study were all mining companies listed on the BEI, as many as 28 companies. The sample in this study was determined by purposive sampling, so the full selection was 50 data from 10 financial statements of mining companies for five years. Secondary data was collected through the Indonesia Stock Exchange website and analyzed using Multiple Regression Analysis with the Ordinary Least Square model using the Eviews Version 12 software. The results found that managerial ownership positively and significantly affected accounting prudence. Meanwhile, firm size and leverage have no significant positive effect on accounting prudence. Meanwhile, the growth opportunities variable has a negative and significant impact on accounting prudence. The suggestions given by the author for further research are expected to consider other factors outside of this research that can affect accounting prudence such as litigation risk, taxes, and public ownership and can expand objects to other sectors and extend the research period to provide better results and more accurate.
Co-Authors Mukhammad Idrus Mukhtar, Afiah Nur Annisa Salam, Karta Negara Trimulato