Claim Missing Document
Check
Articles

Found 14 Documents
Search

PROFITABILITY OF FOOD AND BEVERAGES COMPANIES IN INDONESIA Kun Ismawati; Juni Trisnowati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i4.6642

Abstract

The effectiveness of good management can guarantee a maximum profit through sales and investment. Profitability is one of the tools to assess it. There are not many studies that highlight profitability as proxied by Return in Assets (ROA) and use independent variables in the form of Debt to Assets Ratio (DAR), Debt to Equity Ratio (DER), and Longterm Debt to Equity Ratio (LtDER). Some research about profitability proxied by ROA still showed different results among each other. The purpose of this study was to examine the effect of DAR, DER, and LtDER on ROA on food and beverage companies in Indonesia both partially and simultaneously. Data obtained from the Indonesia Stock Exchange (IDX) in the form of annual financial statements. The research sample included 36 time series data from 9 food and beverage companies during the period of 2016 to 2019. Data analysis using multiple linear regression, t-test, F test, and the coefficient of determination. The result of the study stated: 1) DAR has a negative significant effect on ROA, 2) DER has a negative effect but not significant on ROA, 3) LtDER has a significantly positive effect on ROA, 4) DAR, DER, and LtDER have significantly positive effect on ROA simultaneously. Those results illustrate that the higher ratio of DAR and DER will decrease ROA; on the contrary, the higher LtDER will increase ROA. Those results are important for stakeholders in their decision making process to maximize profits.
Systematic Review of Employee Performance Iwan Setiawan; Kun Ismawati; Abdul Halik
Business Management Vol. 4 No. 2 (2025): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i2.8653

Abstract

This study aims to analyze the factors that influence employee performance using a systematic observation method. A systematic review is a literature observation method that uses a systematic and transparent approach to identify, disseminate, and synthesize all research relevant to a particular research question. There are seventeen articles that are used as reference materials by the author with various variables and diverse results. The number of variables that can significantly influence employee performance indicates that employee performance is one of the important aspects in the sustainability of an organization or company in achieving goals and success both directly and indirectly. \ 
Faktor-faktor yang Mempengaruhi Kepuasan Pengguna Sistem Informasi Akuntansi di Shopee Paylater Arif Farida; Kun Ismawati; Handayani Tri Wijayanti
Riset Manajemen dan Akuntansi Vol 16, No 2 (2025): Volume 16 Nomor 2 November 2025
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v16i2.500

Abstract

Satisfaction in using the Accounting Information System (AIS) in Shopee PayLater is influenced by several factors, including Perceived Usefulness, Perceived Ease of Use, and Information System Quality. The purpose of this study is to examine the effect of these variables on user satisfaction of the Accounting Information System (AIS) in Shopee PayLater (SPayLater). This study uses primary data collected through questionnaires. The research method applied is a quantitative approach, with a sample of 40 respondents who have used SPayLater in the city of Surakarta. Hypothesis testing was conducted using SPSS Version 25 software. The results of this study indicate that only the Information System Quality variable has a significant effect on user satisfaction of the Accounting Information System in SPayLater.
Analisis Pengaruh Kualitas Produk, Harga, dan Promosi Terhadap Keputusan Pembelian Handphone Samsung pada Mahasiswa Kampus Negeri di Surakarta Tiara Puri Wardani; Kun Ismawati
Riset Manajemen dan Akuntansi Vol 16, No 2 (2025): Volume 16 Nomor 2 November 2025
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v16i2.497

Abstract

The main objective of this research is to examine how the quality of a product, pricing strategies, and promotional efforts influence the purchasing preferences of Samsung mobile phones among students attending public universities in Surakarta. Elements such as product reliability, affordability, and the appeal of marketing campaigns are considered important factors in shaping consumer behavior when choosing Samsung devices. This study employs a quantitative approach and uses purposive sampling to select 100 respondents from state university students in Surakarta in 2025, specifically those who have experience using Samsung mobile phones. Data was collected through a structured questionnaire distributed via Google Forms to obtain accurate and relevant insights from the participants. To analyze the relationship between the independent variables (product quality, price, and promotion) and the dependent variable (purchase decision), the study applied multiple linear regression analysis, along with the F-test, t-test, and coefficient of determination (R²). The findings reveal that product quality and promotional efforts have a significant impact on consumers' purchase decisions, whereas pricing does not show a substantial influence.