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All Journal MABIS Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Informatika Ekonomi Bisnis Management and Sustainable Development Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Amkop Management Accounting Review (AMAR) Jurnal Informatika Ekonomi Bisnis Conference Proceedings International Conference on Education Innovation and Social Science Economic: Journal Economic and Business Jurnal Pengabdian Masyarakat Mentari
Lauw Sun Hiong
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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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Abstract

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 – collected from 41 companies sampling – 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.
Co-Authors Andreas Ariesta, Ryan Cinda, Julianti Cristianto, Dwi Adnes Julians Dedi Haryadi Dewi Santika Ellin, Veronica Febriana Louw Graceallah, Georgerius Hengky Leon Joecelyn, Monica Julianti, J Melly Melly Nopiani Indah Novi, Nerika Putra, Cristian Natalis Ricky Ricky Rolland, Michael Fernanda Selvi, Maria Jenia Siam, Stivenes Tjin Verenn Tanuwijaya