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haryani -
stie dharmaputra smg
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : JURNAL EKONOMI MANAJEMEN AKUNTANSI

 1 
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PEMBELIAN SKINCARE PADA TOKO ONLINE GLUTA SKIN SEMARANG haryani -; Ita Purnamasari
JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol 28, No 50 (2021)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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ABSTRACTThis study aims to determine the effect of Celebrity Endorser, Online Customer Reviews andHalal Labels on the purchasing decision skincare at the Gluta Skin Semarang online shop. Thepopulation is all consumers who have made purchases at the Gluta Skin Semarang online shop.The research sample was 75 respondents using incidental sampling technique. Data analysis usedmultiple linear regression with the SPSS program. The test results (H1) show celebrity endorsershave a positive significant effect on purchasing decisions. This means that the better the quality ofthe celebrity chosen, the higher the consumer purchasing decisions. Hypothesis 2 testing (H2)shows that online customer reviews have a significant positive effect on purchasing decisions. Thismeans that the more reviews there are, the higher the purchase deci sion. Hypothesis testing 3 (H3)shows that the halal label has a significant positive effect on purchasing decisions. This means thatthe existence of a halal label makes consumers confident and improves consumer purchasingdecisions.Keywords: Celebrity Endorser, Online Customer Review, Halal Label, Purchase DecisionABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh Celebrity Endorser, Online CustomerReview dan Label Halal terhadap Keputusan Pembelian Skincare pada toko online Gluta SkinSemarang. Populasinya adalah seluruh konsumen yang pernah melakukan pembelian pada tokoonline Gluta Skin Semarang. Sampel penelitian sebanyak 75 responden menggunakan tekniksampling insidental. Analisis data menggunakan uji regresi linier berganda dengan program SPSS.Hasil pengujian (H1)menunjukkan celebrity endorser memiliki pengaruh signifikan positifterhadap keputusan pembelian. Artinya semakin bagus kualitas celebrity yang dipilih makasemakin tinggi keputusan pembelian konsumen. Pengujian hipotesis 2 (H2)menunjukkan onlinecustomer review memiliki pengaruh signifikan positif terhadap keputusan pembelian. Artinyasemakin banyak review yang ada maka semakin tinggi keputusan pembelian. Pengujian hipotesis 3(H3)menunjukkan label halal memiliki pengaruh signifikan positif terhadap keputusan pembelian.Artinya dengan adanya label halal membuat konsumen yakin dan meningkatkan keputusanpembelian konsumen.Kata Kunci : Celebrity Endorser, Online Customer Review, Label Halal, Keputusan Pembelian
PERAN AKUNTANSI DALAM PROSES REFORMASI BIROKRASI : STUDI KASUS PADA UNIT KERJA KEMENDIKNAS Haryani & M. Syafruddin haryani -
JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol 19, No 32 (2012)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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Abstract The objective of this research is to explore the role of accounting in the reform process of a continuously evolving govermental agency in one of sub units in ministary of national education. It is important that essentially birocratic reforms still in progress.Drawing on two complementary organizational change models, the paper investigates how the shifting objectives of Unit Kerja of National Education Department  rendered its financial management and accountability systems inadequate and how new accounting technologies introduced to anchor the reform process clashed with bureaucratic procedures to create a very challanging context for the organization’s management. The paper uses multiple research methods including inteviews, archival material and observation to understand the reform process at  one  of Unit Kerja of National Education Department and its implication for public sector accounting and public sector managemnet.The paper finds that the unique history and continuously evolving nature of Unit Kerja of National Education Department make it an important context for re-examining the dynamics of change process and the contribution of accounting technologies within that context. Since the late 2001, the Unit Kerja of National Education Department has transformed itself from the budget system was established by top down system called centralized budget system to participative budgeting called decentralized budget system. Keywords: Peran Akuntansi, Proses Reformasi Birokrasi 
ANALISIS PENGARUH KOMUNIKASI, MOTIVASI, DAN KEPEMIMPINAN TERHADAP KEPUASAN KERJA DALAM MENINGKATKAN KINERJA KARYAWAN PT ARISAMANDIRI PRATAMA haryani -
JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol 17, No 28 (2010)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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This research aims to analyze how the influence of communications, motivation, and leadership to job satisfaction of employee at PT Arisamandiri Pratama, how the influence of job satisfaction, communications, motivation, and leadership to employee performance at PT Arisamandiri Pratama, and how the influence of communications, motivation, dan leadership to employee performance through job satisfaction of employee at PT Arisamandiri Pratama. Hypothesis that submitted in this research are (1) It is anticipated communications, mptivation, dan leadership influential positive to job satisfaction of employee at PT Arisamandiri Pratama, (2) It is anticipated job satisfaction, communications, motivatios, and leadership influential positive to employee performance at PT Arisamandiri Pratama, (3) It is anticipated communication, motivation, and leadreship influential positive to employee performance through job satisfaction of employee at PT Arisamandiri Pratama.Population in this research is employees at PT Arisamandiri Pratama which amounts to 1503. While sample in research amounts to 100. Data is obtained by primary data and secondary data. Data analysis done by using Path Analysis.Result of this research indicates that (1) communications, motivation, and leadership influential positive to job satisfaction of employee at PT Arisamandiri Pratama, thereby hypothesis 1,2, and 3 are received, (2) job satisfaction, communications, motivation, and leadership influential positive to employee performance at PT Arisamandiri Pratama, thereby hypothesis 4,5,6, and 7 are received, (3) communications, motivation, and leadership influential smaller positive to employee performance through job satisfaction of employee at PT Arisamandiri Pratama, thereby hypothesis 8,9, and 10 are refused. Keywords: communications, motivation, leadership, job satisfaction, employee performance.
PENGARUH PENGUNGKAPAN STRUKTUR CORPORATE GOVERNANCE TERHADAP KECURANGAN PELAPORAN KEUANGAN Haryani -; Muchamad Syarifuddin
JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol 29, No 52 (2022)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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ABSTRACTThe purpose of this study is to examine the effect of corporate governance structure on the likelihood of fraudulent financial reporting. The dependent variable used in this study is fraudulent financial reporting. Meanwhile, independent variables used in this study are the disclosure of corporate governance structure such as the number of the board of commissioners member, board members with international experiece, audit committee effectiveness, internal audit effectiveness, and the existence of Big-4 audit firms. The population in this study consists of all manufacturing companies listed in Indonesia Stock Exchange during 2019-2020. The sampling method used is purposive sampling. The total number of samples in this study were 242 companies. Data analysis was performed by the descriptive statistic analysis and hypothesis test with logistic regression analysis. The result of this study shows that board members with the international experience, audit committee effectiveness, internal audit effectiveness, and the existence of Big-4 audit firms have significant positively effect in reducing the likelihood of fraudulent financial reporting. However, the number of the board of commissioners member have no significant effect on the likelihood of fraudulent financial reporting. Keywords:corporate governance, fraudulent financial reporting, board members, audit ABSTRAKTujuan dari penelitian ini adalah untuk menguji pengaruh struktur corporate governance terhadap kemungkinan terjadinya kecurangan pelaporan keuangan. Variabel terikat yang digunakan dalam penelitian ini adalah kecurangan pelaporan keuangan. Sedangkan variabel independen yang digunakan dalam penelitian ini adalah pengungkapan struktur corporate governance seperti jumlah dewan komisaris, anggota dewan dengan pengalaman internasional, efektivitas komite audit, efektivitas audit internal, dan keberadaan KAP Big-4. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2019-2020. Metode pengambilan sampel yang digunakan adalah purposive sampling. Jumlah sampel dalam penelitian ini sebanyak 242 perusahaan. Analisis data dilakukan dengan analisis statistik deskriptif dan uji hipotesis dengan analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa anggota dewan dengan pengalaman internasional, efektivitas komite audit, efektivitas audit internal, dan keberadaan KAP Big-4 berpengaruh positif signifikan dalam mengurangi kemungkinan terjadinya kecurangan pelaporan keuangan. Namun jumlah anggota dewan komisaris tidak berpengaruh signifikan terhadap kemungkinan terjadinya kecurangan pelaporan keuangan. Kata kunci: corporate governance, kecurangan pelaporan keuangan, anggota dewan, audit 
PENGARUH PROMOSI, PERSEPSI HARGA, DAN KEPERCAYAAN TERHADAP MINAT BELI KONSUMEN SHOPEE SAAT PANDEMI (Studi Kasus Pada Masyarakat Boja Kabupaten Kendal) Ginanjar Ahmad Saifudin; haryani -
JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol 29, No 53 (2022)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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ABSTRACTThe purpose of this study was to analyze the influence of promotions, price perceptions, and trust on the buying interest of Shopee consumers. The sampling technique used is a purposive sampling approach. The sample used was 100 respondents obtained by the unknown population formula. Data collection was carried out using a questionnaire. The analytical method used is multiple regression analysis using the SPSS program. The test results show that 63.2% of Shopee's consumer buying interest is influenced by promotions, price perceptions, and trust. The results of testing the hypothesis stated that promotions did not affect the buying interest of Shopee consumers. Meanwhile, trust and price perceptions affect the purchase intention of Shopee consumers. Keywords: promotion, price perception, trust, buying interest ABSTRAKTujuan penelitian ini untuk menganalisis pengaruh promosi, persepsi harga dan kepercayaan terhadap minat beli konsumen Shopee. Teknik pengambilan sampel yang digunakan adalah pendekatan purposive sampling. Sampel yang digunakan sebanyak 100 responden didapatkan dengan rumus unkown population. Pengumpulan data dilakukan dengan menggunakan kuesioner. Metode analisis  yang  digunakan adalah analisis regresi berganda menggunakan program SPSS. Hasil pengujian mendapatkan hasil 63,2% minat beli konsumen Shopee dipengaruhi oleh promosi, persepsi harga dan kepercayaan. Hasil pengujian hipotesis menyatakan bahwa promosi tidak berpengaruh terhadap minat beli konsumen Shopee. Sedangkan kepercayaan dan persepsi harga berpengaruh terhadap minat beli konsumen Shopee. Kata kunci: promosi, persepsi harga, kepercayaan, minat beli
Co-Authors Ginanjar Ahmad Saifudin Ita Purnamasari Muchamad Syarifuddin Yudia Risnawati