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Analisis Brand Equity Minuman Isotonik Pocari Sweat pada Konsumen Minuman di Pontianak Hiong, Lauw Sun
MABIS Vol 2, No 1: Juli 2011
Publisher : MABIS

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Pocari Sweat Isotonic drink was first introduced in Indonesia in 1990 and distributed to Pontianak in 2006. Pocari Sweat which initially could not be accepted in the Indonesian market starts gaining its popularity. At present, the existence of high competition makes Pocari Sweat must be able to manage its brand to remain popular. The aim of this research was to analyse Pocari Sweat equity brand in terms of brand awareness, brand association, perceived quality and brand loyalty elements. This research used descriptive method. Data collection techniques used were observation, interview, questioner, and bibliography study. The number of samples in this research was 100 people using quota sampling method which used Slovin formula and purposive sampling with the respondents are those who have consumed Pocari Sweat at least three times, above 16 years old, and have ever consumed other brands isotonic drink. The technique analysis used was descriptive analysis, Cochran test, and Likert test.

ANALISIS PERSEPSI KONSUMEN TERHADAP KEBIJAKAN ATMOSFIR TOKO SERTA PENGARUHNYA TERHADAP KEPUTUSAN PEMBELIAN PADA RITEL XING MART DI PONTIANAK Hiong, Lauw Sun
MABIS Vol 4, No 1: Juni 2013
Publisher : MABIS

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Retail marketing is a way in which a smaller amount of sales compared to the no retail, however the retail market is not limited in number and also be flexible. There is a change in marketing activities, so that the company tends to sell large quantities of sales are now starting to serve with smaller quantities. Characteristics of the retail industry that does not require special skills and higher education to learn, so many Indonesian people especially those belonging to the category of small and medium enterprises is included in the retail industry. In relation with the situation, the marketing strategy should be a top priority of every company in order to achieve its goals. The main purpose of the marketing concept is to provide satisfaction to consumers in meeting their wants and needs. One of the marketing strategies in store or retail outlet is designing the atmosphere of the store. This study is a descriptive study using a quantitative survey methods and techniques of data collection using questionnaires. Test results of the multiple regression, showed variable exterior, interior, and salesperson influence on consumer purchase decisions. Based on partial test showed a result that store atmospheric variables such as, exterior, interior, and the clerk has a significant influence on the purchase decision variables.

PENERAPAN PELAPORAN SPT MASA PPN MENGGUNAKAN E-SPT PPN TERHADAP WAJIB PAJAK DITINJAU DARI PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM) Hiong, Lauw Sun
MABIS Vol 3, No 2: Desember 2012
Publisher : MABIS

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At this time the role of technology in human life and activity to carry out the work or solvethe problems they faced, has a very big role. System change from manual to computerized system that uses technology to process data into an information, will have a very big problem if the user does not have experience in the receiving culture and technology in the lives of their activities. E-SPT application is an application provided by the Director General of Taxation which can be used by the taxpayer to facilitate in making and reporting every month or year. The topics that will be discussed on the E-PPN SPT Masa. The main purpose of this application to answer and respond to the increasing needs and improve service to the taxpayer in terms of tax reports processing cost savings, especially the cost of paper or printing which has a high percentage of operating costs weighed on the company. To find out how much the individuals perception of using technology can be in the review of the technology acceptance model or commonly called the Technology Accepted Model (TAM). This model can be used to predict user acceptance of the new technology. The model introduced by Fred D. Davis in 1989 is the most widely used models in information systems research, because it produces good validity.

Dampak Faktor Pajak dan Profitabilitas Terhadap Tingkat Hutang: Studi Empiris pada Perusahaan-Perusahaan yang Tergabung Dalam Indeks Kompas-100 di Bursa Efek Indonesia Hiong, Lauw Sun
MABIS Vol 2, No 2: Desember 2011
Publisher : MABIS

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The aim of this research is to analyze the influence of Corporate Tax Ratio (CTR), Non Debt Tax Shield (NDTS), and Profitability (PR) variables against Leverage (LV) on the companies incorporated in kompas-100 index and listed in Indonesia Stock Exchange for period 2009-2011. The research employs a method of purposive sampling for sampling. Data â collected from 41 companies sampling â is obtained with a basis of Indonesian Capital Market Directory (ICMD) publication. The analysis technique employed is multiple regression analysis. With a basis of F statistic test, it indicates that both models meet fit criteria for their value of significance being less than 5% in a real rate. While t statistic-based test indicates that the corporate tax ratio (CTR) of the companies brings negative impact and is not significant against the policy of debt (Leverage) and this is proven from its value of significance being less than 5% in a real rate. Meanwhile Non Debt Tax Shield has positive and significant influence against the policy of debt (leverage) which is proven from its value of significance being less than 5% in a real rate. While profitability variable has a negative and significant influence, in line with the hypothesis formulated by the author, with a value of significance being less than 5% in real rate. The analysis results showed the significance of predictive ability of the three independent variables, such as Corporate Tax ratio, Non Debt Tax Shield, and profitability against policy of debt being at a rate of 11.6% indicated from the adjusted R2, the rest of which is as much as 88.4% being influenced by other variables beyond the model.

Pelatihan Penyusunan Laporan Keuangan pada Pegawai Koperasi Agro Tamang Makmur Nopiani Indah; Febriana Louw; Lauw Sun Hiong; Octavian Hartono
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 1 No. 4 (2022): Desember 2022
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v1i4.1308

Koperasi Agro Tamang Makmur is a producer cooperative which its main business is to produce goods or services by selling and buying with needs materials so that the prices of the materials and goods produced are lower. In running cooperative business, of course the administrators must be able to arrange the financial statement and report back to their members. Financial reporting is all processes related to the providing of financial information. The preparation of financial statement play an important role, among other things, for internal parties they can be used as a reference in making long-term decisions, and can analyze their performance. The purpose of this PKM activity is to provide training in the preparation of financial statement at Koperasi Agro Tamang Makmur. The assistance provided is in the form of giving basic accounting modules, preparation of financial statement and assistance in the analysis of financial statements that have been prepared. The results of this activity show a significant change from the answers before the training and after the training. The questions answered by the participants after the training were almost all correct. Before the test, there were only 50% of the answers that were answered correctly, after being given training, the correct answers increased to 85%.

STUDI TEORI FRAUD HEXAGON TERHADAP FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN YANG TERGABUNG DALAM INDEKS KOMPAS100 DI BURSA EFEK INDONESIA Verenn Tanuwijaya; Lauw Sun Hiong; Febriana Louw; Nopiani Indah
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

This study aims to determine the effect of the fraud hexagon on financial statement fraud in companies indexed by Kompas100 on the Indonesia Stock Exchange. In this study, pressure was measured by return on assets, measured by the BDOUT ratio, rationalization was measured using independent auditor changes, capability was measured by CEO change, arrogance was measured by CEO duality, collusion was measured by government cooperation projects, and fraudulent financial statements were measured by M-score. The data analysis technique used descriptive statistical analysis, classical assumption test, logistic logistics, model test and coefficient of determination as well as hypothesis testing which was carried out using the SPSS analysis tool. The result of this research is that the fraud hexagon has no effect on financial statement fraud.

Pembekalan Peningkatan Kinerja UMKM Melalui Orientasi Keuangan dan Penjualan (UMKM Makanan Ringan Jalan Merdeka Pontianak) Louw, Febriana; Indah, Nopiani; Santika, Dewi; Hiong, Lauw Sun
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 2 No. 4 (2023): Desember 2023
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v2i4.3004

The number of MSMEs in Indonesia continues to increase every year. MSMEs have an important role in Indonesia's national development. The presence of these businesses helps to absorb labor, so that people can have an income. The large number of food and beverage businesses is because food and beverage businesses are closely related to people's daily lives, can be built with little capital, and require little labor. Business people need to see changing market trends and know what consumers want in order to create the right products. Financial orientation is an activity that focuses on managing financial conditions related to using cash and generating cash returns. Meanwhile, sales orientation is focused on selling products, providing an overview of the product to customers, offering products based on company stock, and producing not based on customer needs. With the provision of financial and sales orientation, it is hoped that snack food MSMEs can improve their business results management methods and design better sales strategies so that they can improve their business performance.

HOW INTELLECTUAL CAPITAL MEDIATES THE RELATIONSHIP BETWEEN PROFITABILITY, TAX AVOIDANCE, CAPITAL INTENSITY, AND FIRM VALUE Joecelyn, Monica; Hiong, Lauw Sun
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 11, No 1 (2025): Vol 11, No. 1 (2025)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v11i1.10986

ABSTRACTThe purpose of this study is to examine the effect of profitability, tax avoidance, and capital intensity on intellectual capital and on firm value. In addition, it also examines the mediating effect of intellectual capital on profitability, tax avoidance, and capital intensity on firm value. The population of the study was companies in the Property and Real Estate Sector on the IDX. The sample was selected using non-probability sampling, and a sample of 51 companies from 2019 to 2022 was obtained—data analysis using Multiple Regression Analysis. The study results show that return on assets positively affects intellectual capital. Tax avoidance and capital intensity do not affect intellectual capital. Profitability does not affect firm value, and intellectual capital positively affects firm value. Profitability positively affects firm value mediated by intellectual capital, while tax avoidance and capital intensity through intellectual capital cannot affect firm value. Stockholders can use the implications of the results of this study in preparing and taking investment policies because firm value is one of the indicators that can explain the company's financial performance holistically.ABSTRAKTujuan dari penelitian ini adalah untuk menguji pengaruh tingkat profitabilitas, tax avoidance, dan capital intensity terhadap intellectual capital dan terhadap nilai perusahaan. Selain itu juga menguji pengaruh mediasi intellectual capital terhadap profitabilitas, tax avoidance, dan capital intensity pada nilai perusahaan. Populasi penelitian adalah perusahan Sektor Property dan Real Estate di BEI. Sampel dipilih dengan non probability sampling dan diperoleh sampel sebanyak 51 perusahaan dari tahun 2019 -2022. Analisis data menggunakan Multiple Regression Analysis. Hasil penelitian menunjukan return on assets berpengaruh positif terhadap intellectual capital. Tax avoidance dan capital intensity tidak berpengaruh terhadap intellectual capital. Profitabilitas tidak berpengaruh terhadap nilai perusahaan dan intellectual capital berpengaruh positif terhadap nilai perusahaan. Profitabilitas berpengaruh positif terhadap nilai perusahaan dengan dimediasi intellectual capital, sedangkan tax avoidance dan capital intensity melalui intellectual capital tidak dapat mempengaruhi nilai perusahaan. Implikasi hasil penelitian ini dapat dihgunakan oleh stockholder dalam menyusun dan mengambil kebijakan investasi karena nilai perusahaan sebagai salah satu indikator yang dapat menjelaskan kinerja keuangan perusahaan secara holistik.

Design Kualitas Electronic Word of Mouth terhadap Kinerja Pemasaran Melalui Brand Image Selvi, Maria Jenia; Hiong, Lauw Sun
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 3 (September 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i3.1270

The ease of access to capital for MSMEs has led to their continued growth. It is known that food and beverage businesses in Pontianak are very diverse, and entrepreneurs can strive to build a positive image, for example by developing the appeal of their products, starting from unique packaging, guaranteed product quality, and marketing methods, both digitally and non-digitally. A good image plays an important role and can encourage existing customers to provide positive reviews. A strategy that entrepreneurs can implement in marketing is to utilize electronic word of mouth, with this information about products conveyed through a good brand image by customers will ultimately increase sales and profits. The study used a quantitative method and a causal approach, namely examining the cause-and-effect relationship between the variables EWOM (x), brand image (z) and marketing performance (y). Data were collected through a questionnaire based on a numeric rating scale, namely a value of 1 to 10. The research population was MSMEs in the food and beverage sector in Pontianak. The sample determined was 147 respondents with a purposive sampling technique, and the data were analyzed using analysis of moment structures (AMOS). The results of the study indicate that electronic word of mouth (EWOM) influences brand image, marketing performance, brand image, and marketing performance through brand image.

Design Kualitas Electronic Word of Mouth terhadap Kinerja Pemasaran Melalui Brand Image Selvi, Maria Jenia; Hiong, Lauw Sun
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 3 (September 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i3.1270

The ease of access to capital for MSMEs has led to their continued growth. It is known that food and beverage businesses in Pontianak are very diverse, and entrepreneurs can strive to build a positive image, for example by developing the appeal of their products, starting from unique packaging, guaranteed product quality, and marketing methods, both digitally and non-digitally. A good image plays an important role and can encourage existing customers to provide positive reviews. A strategy that entrepreneurs can implement in marketing is to utilize electronic word of mouth, with this information about products conveyed through a good brand image by customers will ultimately increase sales and profits. The study used a quantitative method and a causal approach, namely examining the cause-and-effect relationship between the variables EWOM (x), brand image (z) and marketing performance (y). Data were collected through a questionnaire based on a numeric rating scale, namely a value of 1 to 10. The research population was MSMEs in the food and beverage sector in Pontianak. The sample determined was 147 respondents with a purposive sampling technique, and the data were analyzed using analysis of moment structures (AMOS). The results of the study indicate that electronic word of mouth (EWOM) influences brand image, marketing performance, brand image, and marketing performance through brand image.

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