Claim Missing Document
Check
Articles

Found 12 Documents
Search

Analisis Penerapan SAK ETAP dalam Penyusunan Laporan Keuangan pada Koperasi Unit Desa Karya Bakti Sucinaraja Garut Ai Azizatul Badriyah; Wahyuningsih Wahyuningsih; Erik Kartiko
Jurnal Wahana Akuntansi : Sarana Informasi Ekonomi dan Akuntansi Vol 7, No 2 (2022): Jurnal Wahana Akuntansi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwa.v7i2.2241

Abstract

Penelitian dibuat untuk meninjau seperti apa pengaplikasian sak etap pada pembuatan laporan keuangan. Metode yang dipakai yaitu deskriptif dengan pendekatan kualitatif. Sumber nya menggunakan data primer serta sekunder. Data dikumpulkan dengan menggunakan studi pustaka serta penelitian lapangan dengan cara wawancara serta dokumentasi. Teknik analisis menggunakan analisis data kualitatif. Teknik keabsahan memakai triangulasi sumber. Hasil pada pengaplikasiannya standar ini belum diterapkan di koperasi.
Media Exposure and Information Quality Impact on Online Purchase Intention through Recipient Satisfaction Effectiveness Ira Murwenie; Erik Kartiko; Alam Avrianto
Jurnal Manajemen dan Kewirausahaan Vol. 13 No. 1 (2025): June (2025)
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v13i1.15691

Abstract

The rapid development of information and communication technology has transformed consumer behavior toward online shopping as part of a modern lifestyle. This study aims to analyze the influence of media exposure, information quality, and digital marketing on online purchase intention, with recipient satisfaction as a mediating variable. The research was conducted on Shopee users in Malang City, representing active online consumers. The population of this study includes all Shopee users in Malang, while the sample was determined using Malhotra’s formula based on the total number of observed indicators, resulting in 105 respondents. Data were collected through a structured questionnaire using a Likert scale and analyzed using path analysis with SPSS to examine direct and indirect effects among variables. The findings show that information quality and digital marketing have a positive and significant effect on recipient satisfaction, whereas media exposure has no significant effect. Furthermore, recipient satisfaction significantly influences online purchase intention and mediates the relationship between information quality, digital marketing, and purchase intention. These results highlight the critical role of satisfaction and information quality in strengthening consumer purchasing behavior in the digital marketplace.