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All Journal Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Journal of Multidimensional Management
M. Abdul Rahman
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Physics Social Sciences

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The Relationship Between Price and Location with the Interest of the Academic Community of FPP Laundry at Unp Hospitality Laundry M. Abdul Rahman; Retnaningtyas Susanti
Journal of Multidimensional Management Vol. 2 No. 2 (2025): Journal of Multidimensional Management (JoMM)
Publisher : Pt. Threeple Herphi Educate

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63076/jomm.v2i2.38

Abstract

This study investigates the influence of price and location on purchase intention in the context of UNP Hospitality Laundry, Indonesia. Using a quantitative approach, data were collected from 150 respondents through purposive sampling and analyzed using descriptive statistics, classical assumption tests, and multiple regression analysis. Results reveal that both price and location have positive and significant effects on purchase intention, with price showing a slightly stronger standardized coefficient. These findings support the Price–Value Theory and Location Theory, emphasizing that competitive pricing aligned with perceived quality, along with strategic and accessible location, are critical determinants of consumer decision-making in service industries. Theoretically, this research extends the application of these theories to the hospitality laundry sector, a relatively underexplored service niche in emerging markets. Practically, the results suggest that service providers should maintain price–quality alignment, improve price accessibility, and enhance location visibility beyond regular operational hours to attract more customers. For hospitality managers, integrating competitive pricing strategies with location-based service improvements may increase customer purchase intention and strengthen market competitiveness. Future studies could incorporate additional variables such as service quality, customer satisfaction, and brand image to provide a more comprehensive understanding of purchase behavior in hospitality services.
Pengaruh Corporate Governance, Leverage, dan Kualitas Audit Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan BUMN dan Swasta Pada Tahun 2016-2020): The Effect of Corporate Governance, Leverage, and Audit Quality on Profit Management (Empirical Study of State Owned Company and Private Company in 2016-2020 M. Abdul Rahman; Irawan, Tony; Aruddy
Jurnal Aplikasi Bisnis dan Manajemen Vol. 10 No. 2 (2024): JABM, Vol. 10 No. 2, Mei 2024
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.10.2.624

Abstract

Background: Earnings management practices are generally carried out by company management to give a good impression to shareholders or investors regarding the company's performance in one reporting period. Earnings management is carried out, generally by recording profits in the company's financial statements, based on the wishes of the parties interested in it, with the intention of showing that the company has posted good performance and has good performance prospects in the future.Purpose: This study aims to examine the effect of corporate governance which consists of the proportion of independent commissioners, audit committees, and managerial ownership, leverage, and audit quality on earnings management in companies in the BUMN and private sectors in 2016-2020.Design/methodology/approach: The data analysis process in this study used panel data regression analysis.Findings/Result: The results of this study indicate that in the BUMN sector the audit committee and leverage variables have a significant effect on earnings management, while in the private sector the managerial ownership, audit committee and leverage variables have a significant effect on earnings management.Conclusion: The conclusion of this research is that the income minimization pattern often occurs in companies in the private sector with 22 distribution points whose motive is tax avoidance management, but the income maximization pattern often occurs in companies in the BUMN sector with 32 distribution points shown whose main motive is political agenda from the managerial level.Originality/value (State of the art): This research objectively examines companies in the State-Owned Enterprises (BUMN) and Private sectors across various types of industries without focusing on a single specific field. Additionally, the research employs a more diverse sampling method compared to other studies, allowing it to address issues more comprehensively. Keywords: earnings management, corporate governance, leverage, audit quality, financial performance, income minimization, income maximization.
Co-Authors Aruddy Retnaningtyas Susanti Tony Irawan