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All Journal Journal of Economic, Bussines and Accounting (COSTING) EKUITAS (Jurnal Ekonomi dan Keuangan) JIMEK
Sahala Manalu
Universitas Ma Chung
Economics, Econometrics & Finance

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ANALISIS KOMPARATIF EARNINGS MANAGEMENT PADA PERUSAHAAN FORCED DAN VOLUNTARY DELISTING PADA BURSA EFEK INDONESIA Winne Carissa Hidayat; Sahala Manalu; Rony Joyo Negoro Octavianus
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 19 No 4 (2015)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2015.v19.i4.79

Abstract

From 2005 until early 2015, as many as 52 companies perform delisting. Meanwhile, the practice of earnings management will be found on all companies including the delisted companies. Previously earnings management are found on discretionary accruals, but because it is often used and can be detected easily managers began to switch to manipulate earnings through operating activities or real activities manipulation. The purpose of this study is to analyze the practices of earnings management through real activities manipulation in companies that perform forced and voluntary delisting. Obtained each of 14 companies forced and voluntary delisting during observation from 2005 to 2014 who meet the criteria of purposive sampling. The results using independent t-test found there were no difference in the average earnings management in forced and voluntary delisting companies, which in both earnings management done to lower profits. It is analyzed as the company's goals for the restructuring of debt, save on tax payments as well as the distribution of dividends and employee bonuses. Thus, earnings management to do more to efficient contracting perspective
Pengaruh Motivasi Dan Lingkungan Kerja Terhadap Loyalitas Karyawan Pada PT Java Indosinergi Creative Sahala Manalu; Hartomy Akbar Basory; Aldi Bambang Hermanto
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11849

Abstract

Latar belakang masalah adalah loyalitas karyawan sangatlah penting, mengingat potensi dampaknya di berbagai aspek dalam lingkup internal perusahaan. Motivasi kerja dan lingkungan kerja sebagai variabel independen merupakan aspek penting dalam meningkatkan variabel dependen, loyalitas. Penelitian ini memiliki tujuan untuk mengetahui tingkat motivasi kerja karyawan dan kondisi lingkungan kerja dalam memengaruhi loyalitas karyawan. Penelitian menggunakan metode survei didukung metode kuantitaif untuk membantu pendekatan penelitian dengan menggunakan pendekatan fenomenologi untuk menganalisis tingkat motivasi dan lingkungan kerja terhadap loyalitas karyawan di salah satu Pperusahaan yang bergerak di bidang pengolahan makanan. Teknik pengumpulan data meliputi observasi, dan kuesioner dari divisi pengemasan produk pangan, menggunakan sampel 40 partisipan dengan puposive sampling untuk mengetahui tingkat turnover intention di perusahaan. Hasil penelitian ini adalah hasil analisia pada pegawai di perusahaan tersebut mempunyai pengaruh dari motivasi kerja terhadap loyalitas dan pengaruh lingkungan kerja secara parsial terhadap loyalitas serta menganalisis pengaruh motivasi, lingkungan kerja secara bersama sama terhadap loyalitas karyawan,perlunya pendekatan persuasif dan pelatihan pegawai. Penelitian ini menggunakan data primer dan juga sekunder dengan pendekatan kuantitatif dengan metode regresi linier berganda. Setelah penelitian ini dikerjakan, perusahaan mencoba mengimplementasikan hasil penelitian yaitu perlunya pendekatan persuasif dan pelatihan pegawai berdasarkan motivasi dan lingkungan kerja untuk meningkatnya loyalitas pegawai.
Pengaruh Metaverse Marketing terhadap Consumer Perception dengan Roblox Experience sebagai Variabel Mediasi pada Pengguna Roblox Indonesia yang Terpapar Kampanye Adidas Muhammad Elfan Hernantyo; Catharina Aprilia Hellyani; Santi Widyaningrum; Sahala Manalu; Teofilus Karnalim
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 2 (2026): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i2.12010

Abstract

Digital transformation encourages global brands to adopt marketing strategies within virtual environments to engage young consumers. This study analyzes the impact of metaverse marketing on consumer perception, with Roblox experience as a mediating variable among Roblox platform users in Indonesia exposed to the Adidas campaign. The research is backgrounded by the growth of the creative fashion sector and the shift toward immersive brand experiences. The methodology employs a quantitative approach utilizing Partial Least Squares–Structural Equation Modeling (PLS-SEM). Primary data were gathered via online questionnaires from 103 Roblox users in Indonesia selected through purposive sampling. All constructs were evaluated using reflective indicators on a Likert scale and analyzed with SmartPLS software. The structural model assessment reveals that metaverse marketing does not exert a significant direct effect on consumer perception. Conversely, metaverse marketing demonstrates a strong positive and significant impact on Roblox experience, which subsequently enhances consumer perception. Furthermore, indirect effect testing confirms that Roblox experience fully mediates the relationship. In conclusion, virtual marketing stimuli cannot automatically generate positive evaluations; campaigns must be converted into interactive experiences to optimally construct consumer perception.
Co-Authors Aldi Bambang Hermanto Catharina Aprilia Hellyani Hartomy Akbar Basory Karnalim, Teofilus Muhammad Elfan Hernantyo Rony Joyo Negoro Octavianus Santi Widyaningrum Winne Carissa Hidayat