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All Journal Research Report - Social Science Media Riset Akuntansi Journal The Winners JAM : Jurnal Aplikasi Manajemen International Research Journal of Business Studies (E-Journal) Jurnal ASET (Akuntansi Riset) JURNAL PENDIDIKAN TAMBUSAI Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Aptisi Transactions on Technopreneurship (ATT) Journal of Innovation in Business and Economics Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Jurnal Bisnis Mahasiswa Journal of Social And Economics Research Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Jurnal Magister Akuntansi Trisakti QISTINA: Jurnal Multidisiplin Indonesia JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Artificial Intelligence and Digital Business Journal of Accounting Research, Organization and Economics (JAROE) Mizania : Jurnal Ekonomi dan Akuntansi International Research Journal of Business Studies Jurnal Ekonomi Dan Bisnis Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi
Sylvia Fettry E.M
Universitas Katolik Parahyangan
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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PENGARUH KUALITAS INFORMASI, ONLINE CUSTOMER REVIEW, DAN MINAT BELI TERHADAP KEPUTUSAN PEMBELIAN APLIKASI PENJUALAN E-COMMERCE GOTO GRUP Dermawan, Sharene Olivia; Sylvia Fettry Elvira Maratno
Journal of Social and Economics Research Vol 5 No 2 (2023): JSER, December 2023
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v5i2.104

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas informasi, ulasan pelanggan online, dan niat membeli terhadap keputusan pembelian pengguna aplikasi e-commerce GoTo Group. Kualitas informasi yang tinggi, ulasan pelanggan online, dan niat membeli dapat mempengaruhi keputusan pembelian pengguna pada aplikasi e-commerce GoTo Group. Jenis penelitian yang digunakan adalah penelitian kausal, yang berupaya membangun hubungan sebab-akibat atau menunjukkan bahwa variabel independen mempunyai dampak terhadap variabel dependen. Teknik pengumpulan datanya menggunakan data primer melalui kuesioner yang disebarkan melalui Google Forms kepada generasi milenial dan Generasi Z yang akrab dengan teknologi. Teknik purposive sampling khusus menyasar pengguna aplikasi e-commerce GoTo Group sehingga menghasilkan sampel sebanyak 100 responden. Teknik pengolahan dan analisis data meliputi pengujian data instrumen, pengujian asumsi klasik, pengujian hipotesis, pengujian koefisien determinasi, dan pengujian regresi linier berganda dengan menggunakan software SPSS 26. Hasil penelitian ini menunjukkan bahwa kualitas informasi dan niat pembelian mempunyai pengaruh secara parsial terhadap keputusan pembelian pengguna aplikasi e-commerce GoTo Group, sedangkan ulasan pelanggan online tidak mempunyai pengaruh yang signifikan secara statistik terhadap keputusan pembelian pengguna aplikasi e-commerce GoTo Group. Namun pada pengujian secara simultan ditemukan bahwa kualitas informasi, ulasan pelanggan online, dan niat membeli mempunyai pengaruh secara simultan terhadap keputusan pembelian pengguna aplikasi e-commerce GoTo Group. Kata kunci: kualitas informasi, online customer review, minat beli, keputusan pembelian, aplikasi e-commerce.
Stakeholder Analysis on Indonesian E-Commerce Taxation Setiawan, Amelia; Maratno, Sylvia Fettry Elvira; Rahayu, Puji Astuti; Dewanti, Monica Paramita Ratna Putri
International Research Journal of Business Studies Vol. 12 No. 3 (2019): December 2019-March 2020
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.12.3.277-288

Abstract

The growth of Indonesian online trading activities is predicted to be extremely high because of the huge number of internet users in Indonesia. This is perceived as a great chance to enter the online commercial trading market. The online marketplace makes it easy to buy and sell goods and services efficiently. However, there is little consideration on the taxation aspect of e-commerce transaction in Indonesia. This study analyzed Indonesian e-commerce taxation based on main group of stakeholders. The literature review is conducted to get comprehensive understanding on common e-commerce taxation. The analysis of e-commerce taxation grasps the comparison of practices between developed and developing countries. In order to get more depth understanding in Indonesian e-commerce taxation, questionnaires distributed to main group of stakeholders. The result has shown that the regulation applied for e-commerce transaction is considered sufficient. However, improvement on the e-commerce tax compliance of related parties must be enforced.
Enhancing Growth in Tourism SMEs: A Decision-Making Framework Utilizing the Analytic Hierarchy Process Hermawati, Adya; Sembhodo, Abimanyu Tuwuh; Fatmawati, Endang; Fettry, Sylvia; Wibowo, Teguh Setiawan
Jurnal Aplikasi Manajemen Vol. 22 No. 3 (2024)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2024.022.03.16

Abstract

The urgency of revitalizing Indonesia's tourism sector post-pandemic is critical as the industry continues to face significant challenges in recovery. This research objective is to identify the key variables and specific regions that should be prioritized to enhance national tourism statistics. Employing a cross-sectional survey methodology, data were collected from 1,320 employees across 440 tourism SMEs in 11 regions of East Java, alongside insights from 33 policymakers. The research utilized the Analytic Hierarchy Process (AHP) to systematically compare and prioritize variables, integrating quantitative and qualitative data. The findings reveal that market orientation is the most crucial factor for the success of tourism SMEs in East Java, with Banyuwangi identified as the region with the highest potential for maximizing tourism performance. The novelty of this research lies in the application of AHP as a methodological framework, which facilitates a structured decision-making process informed by the expertise of diverse stakeholders. The implications of this study suggest that by adopting a market-oriented approach and implementing tailored strategies for specific regions, tourism SMEs can enhance their competitive advantage and significantly contribute to the overall growth of the tourism sector. Prioritizing Banyuwangi could unlock substantial economic benefits, reinforcing the region's tourism potential and driving broader economic prosperity.
Pengaruh Struktur Modal, Ukuran Perusahaan, Total Asset Turnover, Likuiditas Dan Inflasi Terhadap Profitabilitas Pada Perusahaan Pangau, Angelia Christin; Dewi, Vera Intanie; Maratno, Sylvia Fettry Elvira
INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia Vol. 8 No. 1 (2024): INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia
Publisher : Forum Inovasi Bisnis dan Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31842/jurnalinobis.v8i1.353

Abstract

Sektor properti dan real estat, yang sebelumnya menjadi lokomotif pertumbuhan ekonomi di kawasan Asia-Pasifik, mengalami dinamika yang menarik pasca-pandemi COVID-19. Penelitian ini mengkaji faktor-faktor yang mempengaruhi profitabilitas perusahaan di subsektor ini dalam periode 2019-2022. Hasil penelitian menunjukkan bahwa tidak semua variabel keuangan yang diteliti memiliki pengaruh signifikan terhadap profitabilitas. Total Asset Turnover dan likuiditas terbukti menjadi faktor kunci yang dapat meningkatkan profitabilitas perusahaan. Hal ini mengindikasikan bahwa efisiensi penggunaan aset dan kemampuan perusahaan dalam memenuhi kewajiban jangka pendek sangat krusial dalam menghadapi tantangan bisnis yang semakin kompleks. Temuan yang menarik adalah tidak adanya perbedaan signifikan dalam profitabilitas perusahaan sebelum dan sesudah pandemi. Ini menunjukkan bahwa sektor properti memiliki ketahanan yang cukup baik dalam menghadapi krisis. Namun, perusahaan perlu terus beradaptasi dengan perubahan tren pasar dan preferensi konsumen.
Pengaruh Inventory Turnover terhadap Return on Total Assets (ROA) dalam Industri Ritel di Indonesia Alfio, Antonio; Maratno, Sylvia Fettry Elvira
Jurnal Bisnis Mahasiswa Vol 5 No 2 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.535

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh inventory turnover terhadap return on total assets (ROA) dalam industri ritel di Indonesia, menggunakan PT ACE Hardware Indonesia sebagai sampel penelitian selama periode 2014 hingga 2023. Metode yang digunakan adalah pendekatan kuantitatif dengan analisis regresi linear untuk menguji hubungan antara kedua variabel tersebut. Data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan PT ACE Hardware Indonesia, mencakup inventory, total assets, dan COGS. Hasil analisis menunjukkan bahwa inventory turnover memiliki pengaruh positif yang signifikan terhadap ROA dengan nilai Adjusted R Square sebesar 63.7%. Setiap kenaikan satu satuan inventory turnover berpotensi meningkatkan ROA sebesar 0.240 satuan. Temuan ini menunjukkan bahwa pengelolaan persediaan yang efektif dapat meningkatkan kinerja keuangan perusahaan, khususnya dalam optimalisasi penggunaan aset. Penelitian ini juga mengidentifikasi faktor eksternal lain yang mempengaruhi ROA, yang perlu dipertimbangkan dalam penelitian selanjutnya. Implikasi praktis dari penelitian ini adalah pentingnya penerapan strategi manajemen persediaan yang efisien untuk meningkatkan ROA perusahaan.
ROLE OF PERCEIVED VALUE ON CUSTOMER LOYALTY THROUGH OPTIMIZATION OF SERVICE QUALITY AND INNOVATION Husin, Husin; Hermawati, Adya; Purbaningsih, Yuli; Susriyanti, Susriyanti; Fettry, Sylvia; Ali, Shujahat
Jurnal Aplikasi Manajemen Vol. 21 No. 2 (2023)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2023.021.02.03

Abstract

Service providers must pay attention to customer satisfaction in their activities. They must focus on the quality of services provided and the need for innovation to increase customer value. It is important because service providers often pay little attention to the customer's perceived value in supporting service quality. The quantitative approach is used in this research. Data analysis is statistical and involves hypothesis tests. The survey is also conducted in which the data are obtained through a questionnaire. The object of research is service quality, innovation, perceived value, and customer loyalty. The research population is the customers of BPR Kedung Jaya Surabaya, with a sample of 100 respondents. The data collection instrument involves a questionnaire, documentation, and observation. The measurement scale is Likert Scale. The analysis technique in this research is a descriptive statistic and partial least square assisted by Smart PLS software. Results of the study show that: service quality has a significant effect on perceived value, innovation has a significant effect on perceived value, service quality has a significant effect on customer loyalty, innovation has a significant effect on customer loyalty, perceived value has a significant effect on customer loyalty, service quality significantly affects customer loyalty with the mediation of perceived value, and innovation significantly affects customer loyalty with the mediation of perceived value. This research implies that BPR Kedung Jaya Surabaya can use the results of this research as guidance to strengthen customer loyalty by examining all factors that influence research variables.
Innovation Capability of Learning Orientation Mediators on the Performance of Tourism Industry MSMEs Santoso, R Tri Priyono Budi; Fettry, Sylvia; Hermawati, Adya; Bahri, Syamsul; Fatmawati, Endang; Ali, Shujahat
Jurnal Aplikasi Manajemen Vol. 22 No. 1 (2024)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2024.022.01.08

Abstract

The aim of this research is to prove the influence of learning orientation on the innovation ability and performance of MSMEs. Innovation ability mediates the influence of learning orientation on the performance of tourism MSMEs in Greater Malang. A quantitative approach was used with 100 tourism MSME owners in Malang Raya, East Java, Indonesia. Using Structural Equation Modeling (SEM) analysis, it shows that learning orientation has an influence on innovation ability and MSME performance and innovation ability has an influence on MSME performance and innovation ability is able to mediate the relationship between learning orientation and the performance of tourism MSMEs in Malang Raya. Based on the research findings, suggestions are put forward that tourism MSME actors in Greater Malang must adapt to environmental changes so that future researchers can study the business environment and market orientation to improve the performance of tourism MSMEs in Greater Malang.
Menelusuri Keberhasilan dan Kendala Pemda di Provinsi Jawa Barat dalam Upaya Memperoleh Opini WTP dari BPK: Studi Kasus Pemerintah Daerah Kabupaten/Kota di Provinsi Jawa Barat: Kata Kunci: Keberhasilan, Kendala, Pengelolaan Keuangan, dan Opini Audit Puji Astuti Rahayu; Sylvia Fettry; Monica Paramita
Jurnal Akuntansi Vol. 12 No. 1 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i1.2288

Abstract

Financial management reforms to improve quality are continuously carried out. Regional financial management is carried out in an integrated system embodied in the Local Government Budget which is determined annually by regional regulations. The drafting of the Local Government Budget is guided by the Local Government Work in order to realize services to the community to achieve the goal of the state. It requires an inflow of funds to finance regional expenditure. Regional sources of revenue can be obtained from three sources: a) local own-source revenue, b) fiscal balance transfers from the central government to regions, c) other local own-source revenue. As a form of transparent and accountable regional financial management, it is necessary to prepare financial reports audited by the BPK. Based on the result of the audit, the local government experienced improvement and decreased Opinion on The Report On Local Government Finance from 2013 to 206. The opinion that has been achieved are an illustration of the success in the presenting of the financial statement and the constraints faced by the Regional Government in West Java Province in obtaining WTP Opinions from BPK. This research is descriptive, and data collection techniques are questionnaires, the study of literature from Report of Audit Findings and interviews with related parties
Pengaruh Biaya Produksi Terehadap Laba Bersih Pada Perusaahaan Manufaktur Subsektor Makanan dan Minuman Aurellya, Gleashella; Sylvia Fettry Elvira Maratno
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 5: Juli 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i5.8903

Abstract

Industri makanan dan minuman merupakan salah satu sektor dengan kontribusi terbesar terhadap perekonomian Indonesia. Sektor ini memiliki daya saing tinggi dan. menarik bagi investor, namun menghadapi tantangan dalam pengelolaan biaya produksi yang dapat memengaruhi profitabilitas. Efisiensi dalam biaya produksi menjadi faktor kunci untuk meningkatkan laba bersih tanpa mengurangi kualitas produk. Penelitian ini bertujuan untuk menganalisis pengaruh biaya produksi terhadap laba bersih pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Jenis penelitian ini merupakan jenis peneltiian kuantitatif dengan pendekatan kausal. Analisis dilakukan terhadap data sekunder dari laporan keuangan perusahaan. Hasil penelitian menunjukkan bahwa biaya produksi memiliki pengaruh signifikan terhadap laba bersih dalam subsektor ini, yang menegaskan pentingnya efisiensi biaya untuk menjaga daya saing dan keberlanjutan usaha.
The Effects Of Liquidity, Solvency, Type Of Industry, And Auditor Switching On Audit Report Lag In Lq45 Index Companies Fettry, Sylvia; Hersan, Kheren Yutinsia
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 2 No. 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v2i1.48

Abstract

Financial statement should provide high quality of information which is useful for stakeholder, especially investors to make investment decision. The important quality of a financial statement is timeliness. Otoritas Jasa Keuangan (OJK) has regulated that go public companies have to provide annual financial statement along with the audit report from public accountant that must be given to OJK not later than the end of third month after the financial year ends. Therefore, it is important for companies to pay attention in audit report lag. This research is focused on the effect of liquidity, solvability, type of industry and auditor switching toward audit report lag. This research is conducted at LQ45 Index Companies which are listed on Indonesia Stock Exchange in 2015 – 2018. The research method is causal study. The hypothesis is testing using panel data regression. This research founds that type of industry has a significant partial effect on audit report lag. Whereas, liquidity, solvability and auditor switching do not have significant partial effect on audit report lag. Furthermore, on simultaneous test, it is founded that liquidity, solvability, type of industry and auditor switching are simultaneously affecting audit report lag.
Co-Authors Adela Putri Hartanto Adya Hermawati Alfio, Antonio Ali, Shujahat Amelia Limijaya Amelia Setiawan Amrie Firmansyah Ariel Waluya Atty Yuniawati Aurelia Eka Padma Sari Aurellya, Gleashella Brigitta, Gabriella Christian C. Henry Damajanti Tanumihardja Daniel Fernando Haryono Dermawan, Sharene Olivia Dewanti, Monica Paramita Ratna Putri Elizabeth Tiur Manurung Elsje Kosasih Elsje Kosasih Endang Fatmawati Esthe Evan Yundra Felisia . Gita Paskah Melania Gleashella Aurellya Granita Chrysantiami Granita Chrysantiami, Granita Hamfri Djajadikerta Hanjaya, Sharon Callista Heavenly Melodious Hersan, Kheren Yutinsia Husin Husin, Husin Joychristy, Eveline Judith Tagal Gallena Sinaga Junika Budiyanto Putri Kheren Yutinsia Hersan Kinanti Permata Wiharja Kurnia, Tanto Lauwrencia Darmawan Lusanjaya, Gery Lusanjaya, Gery Raphael Lusy Suprajadi Lusy Suprajadi Luvina Prayitno Mandalaputri, Renata Margareta Jane Widyawa Michael Iskandar Michelle Angela Gunawan Monica Paramita Putri Dewanti Monica Paramita Ratna Muliawati Muliawati Nathania Amanda Muljadi Nirvan Manggala Pangau, Angelia Christin Paulina Permatasari Pranoto, Madeline Guenevere Puji Astuti Rahayu Purbaningsih, Yuli Rachel Nur Ruhama Simatupang Raissa Amanda Haryono Renata Mandalaputri Resi Ariyasa Qadri Rizki Indrawan SANTOSO, R Tri Priyono Budi Sembhodo, Abimanyu Tuwuh Sharon Callista Hanjaya Susriyanti, Susriyanti Syamsul Bahri Tulis S. Meliala Vera Intanie Dewi Verawati Suryaputra Vita Vita Wibowo, Teguh Setiawan Wijaya, Chandra Ferdinand