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PENGARUH KONDISI KEUANGAN, RASIO KEGAGALAN HUTANG, UKURAN PERUSAHAAN DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP PENERIMAAN OPINI GOING CONCERN
Ardianto, Yuli
Manajemen Bisnis Kompetensi Vol. 09 No.01 Juni 2014
Publisher : Manajemen Bisnis Kompetensi
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ABSTRACTÃÂ The use of financial condition variable and the debt default is based on the assumption that Going Concern Opinion (GCO) is given only when the company experience financial distress. The size of the company, then, is used as variable due to the reason that the bigger the company, the easier it is to overcome the financial distress as it has stronger board of management. Therefore, the possibility to accept GCO is less compare to the smaller company. Professional accountant public offices keep their reputation by giving opinion according to the auditing result even when they have financial distress and is being audited by bigger Public Accountant Office. The possibility to receive GCO is bigger. The results showed that the financial condition of all significant variables, all three have a significance level of less than 5%. Financial ratios reflect the companys ability to complete its obligations so that all three ratios may affect the likelihood of receiving going-concern opinion. While the other variables, including the failure of debt, company size and reputation of a public accounting firm, they were not significant because it has a greater significance level of 5%. This indicates that the auditor only concerned with financial factors will make a decision at the time of going concern opinionÃÂ Keywords: Going Concern Opinion, Financial Ratio, Reputation Of Accountant Public, ÃÂ Financial ConditionÃÂ ÃÂ
ANALISIS KEPUTUSAN PEMBELIAN MAKANAN KHAS DAERAH DITINJAU DARI PENGARUH WORD OF MOUTH DAN KUALITAS PRODUK SERTA DAMPAKNYA PADA LOYALITAS PELANGGAN
Thalib, Supriadi;
Setiarini, Setiarini;
Ardianto, Yuli
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 5 No 3 (2020)
Publisher : Economic Faculty, Attahiriyah Islamic University
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Purpose- This study analyzes the effect of word of mouth, product quality on consumer purchasing decisions, and simultaneously analyzes purchasing decisions, word of mouth, and product quality on customer loyalty. Design/methodology/approach- Data were collected from 150 respondents from 3 (three) areas Jakarta, Depok, and Bogor. Data analysis techniques using Path Analysis. Findings- word of mouth and product quality have a positive effect on purchasing decisions, as well as simultaneous purchasing decisions, word of mouth affects customer loyalty but not product quality. Product quality does not affect loyalty consumption of local specialties in the city of Bogor-Depok Implications-Local culinary SMEs are advised to maintain consumer satisfaction by interacting with them to create a positive impression. Consumers who have a positive impression will provide the word of mouth so as to increase purchasing decisions and customer loyaltyKeywords: Word of Mouth, Quality Product, Purchasing Decision, Loyalty
PENGARUH KONDISI KEUANGAN, RASIO KEGAGALAN HUTANG, UKURAN PERUSAHAAN DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP PENERIMAAN OPINI GOING CONCERN
Ardianto, Yuli
Manajemen Bisnis Kompetensi Vol. 09 No.01 Juni 2014
Publisher : Manajemen Bisnis Kompetensi
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ABSTRACT The use of financial condition variable and the debt default is based on the assumption that Going Concern Opinion (GCO) is given only when the company experience financial distress. The size of the company, then, is used as variable due to the reason that the bigger the company, the easier it is to overcome the financial distress as it has stronger board of management. Therefore, the possibility to accept GCO is less compare to the smaller company. Professional accountant public offices keep their reputation by giving opinion according to the auditing result even when they have financial distress and is being audited by bigger Public Accountant Office. The possibility to receive GCO is bigger. The results showed that the financial condition of all significant variables, all three have a significance level of less than 5%. Financial ratios reflect the company's ability to complete its obligations so that all three ratios may affect the likelihood of receiving going-concern opinion. While the other variables, including the failure of debt, company size and reputation of a public accounting firm, they were not significant because it has a greater significance level of 5%. This indicates that the auditor only concerned with financial factors will make a decision at the time of going concern opinion Keywords: Going Concern Opinion, Financial Ratio, Reputation Of Accountant Public,  Financial Condition ÂÂ
Pengaruh Corporate Social Responsibility Terhadap Agresivitas Pajak dengan Insentif Pajak Sebagai Pemoderasi. (Studi pada perusahaan pertambangan di Indonesia)
Warsono Warsono;
Yuli Ardianto
Jurnal Manajemen dan Bisnis Indonesia Vol 2 No 2 (2015): Jurnal Manajemen Bisnis Indonesia - Edisi Februari 2015
Publisher : Forum Manajemen Indonesia (FMI)
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DOI: 10.31843/jmbi.v2i2.52
This study aims toexamine the effectofcorporatesocialresponsibility(CSR) to taxaggresiveness with the tax incentive as a moderator. The study population used is the mining companies listed in Indonesia Stock Exchange. Sampling method using purposive samplingobtained by 34 companies of reach with 2011-2015. This study used Corporate Social Responsibility (as independend variable) and Tax Aggressiveness(as dependend variable) and Tax Incentive (as moderating vatriable). Tocontrol the effect of CSR to tax aggresiveness,primarily as a result of the use of moderating variable,this study used variable controls :Leverage, Size, Return on Assets (ROA), Capital Intensity and Inventory Intensity. The dependent variable in this study is tax aggressiveness. It was measured by usingproxy :effective tax rate(ETR).CSR has been carried out by using Corporate Social Responsibility Index (CSRI).Data analysis technique has been done by using Moderated Regression Analysis (MRA). The data was processed using SPSS 22. The result shows that CSR has negative influence to tax agressiveness. The higherthelevelof CSR disclosure of acorporation, thelower isthelevelof tax aggressiveness.Tax incentives is proven and capable to strenghthen the relations between CSR and Tax Aggressivenes. CSR stimultantly tested with the control variables showed similar result that it has negative influence the higherthe levelof CSR disclosure of acorporation, thelower isthelevelof tax aggressiveness. Keywords: Corporate Social Responsibility, Tax Aggressiveness, Efective Tax Rate
SERVICE QUALITY, PRICE AND PRODUCT PROMOTION TOWARDS CUSTOMER TRUST, IMPACT ON CUSTOMER LOYALTY GRAB BIKE DEPOK REGION
Dian Riskarini;
Yuli Ardianto
Journal of Business, Management, & Accounting Vol. 3 No. 1 (2021): March
Publisher : Kusuma Negara Business School
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Technological developments have offered solutions for the community in facing the level of congestion in Jabodetabek. Online transportation is one of the accesses that answer the phenomenon of people's need to be on time and get transportation options with various benefits, one of which is Grab Bike as a transportation service that is managed by an online system. This study was conducted to determine whether service quality, price and product promotion directly or indirectly affect customer trust and have an impact on customer loyalty Grab Bike Depok area. The population in this study was Grab Bike Depok customers with a sample size of 100 respondents using the Purposive Random Sampling technique. Using this type of quantitative research by analyzing respondents' primary data questionnaires. Data analysis techniques using the Path Analysis. The results of the study of service quality significantly influence customer trust where if the quality of service is getting better then Grab Bike customer trust will increase as well. Similarly, the variable price significantly influences customer trust. With better customer perceptions of the price of Grab Bike services, it will be able to increase the trust of Grab Bike customers. The promotion variable influences customer trust, with increasing promotion it will be able to increase the trust of Grab Bike customers. Service quality variables significantly influence customer loyalty. With better service quality, Grab Bike customers can increase customer loyalty. Price variable significantly influences customer loyalty. This means that applying the right price will increase Grab Bike customer loyalty. Promotional variables significantly influence customer loyalty. This means that with increased promotion, Grab Bike customers can increase loyalty. Based on the test results, it can be concluded clearly that Service Quality, Price and Promotion have a significant partial and simultaneous effect on the increasing trust of grab Bike customers in the Depok area and have an impact on customer loyalty to continue using Grab Bike online transportation services. Keywords: Service Quality, Price, Product Promotion, Customer Trust, Customer Loyalty
LOYALITAS WISATAWAN DAMPAK KEPUASAN WISATAWAN, PROMOSI DAN SADAR WISATA MASYARAKAT PULAU TIDUNG
Dian Riskarini;
Yuli Ardianto;
Reffy Reffy
Jurnal Ekobis : Ekonomi Bisnis & Manajemen Vol 11, No 1 (2021): Jurnal Ekobis: Ekonomi Bisnis dan Manajemen
Publisher : STIE Muhammadiyah Jakarta
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DOI: 10.37932/j.e.v11i1.217
Tidung Island is one of the islands in the Thousand Islands and has become a tourist attraction for visitors to enjoy panoramic views, water tourism and underwater reefs. Local people take advantage of this opportunity to be managed independently in an effort to support the tourism potential in their area. This study aims to analyze the loyalty of tourists visiting Tidung Island due to the influence of tourist satisfaction which is supported by promotion and awareness of community tourism. The data used in this study are primary data obtained from questionnaires. The number of samples of 200 respondents using descriptive quantitative purposive sampling method. The data analysis technique used path analysis. The results showed that promotion and awareness of community tourism had a positive and significant effect on tourist satisfaction. Tourist satisfaction has a positive and significant effect on tourist loyalty. Promotion and awareness of community tourism have a positive and significant effect on tourist loyalty. Keywords: promotion, awareness of community tourism, tourist satisfaction, tourist loyalty.
Analisis Repurchase Intention Melalui Customer Satisfaction Dilihat Dari Experiental Marketing dan Servicescape
Yuli Ardianto;
Supriadi Thalib;
Dian Riskarini
JRB-Jurnal Riset Bisnis Vol 4 No 2 (2021): April
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila
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DOI: 10.35814/jrb.v4i2.1724
Abstrak Kepuasan konsumen perlu diberikan deferensiasi terhadap apa yang disuguhkan kepada konsumen yaitu menciptakan suasana yang berbeda sebagai bukti diferensiasi. Physical evidence atau bukti fisik dari karakteristik jasa merupakan salah satu unsur penting dalam pemasaran jasa. Tujuan penelitian ini adalah untuk mengetahui apakah experiential marketing berpengaruh terhadap customer satisfaction, apakah sevicescape berpengaruh terhadap customer satisfaction, apa experiential marketing berpengaruh terhadap repurchase intention, apakah servicescape berpengaruh terhadap repurchase intention, dan mengetahui apakah customer satisfaction berpengaruh terhadap repurchase intention. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan pendekatan fath analysis. Hasil uji membuktikan bahwa variabel experiential marketing berpengaruh signifikan terhadap customer satisfaction pada resto dan kafe. Hasil membuktikan bahwa variabel servicescape berpengaruh signifikan terhadap customer satisfaction pada resto dan kafe. Hasil uji membuktikan bahwa variabel experiential marketing tidak berpengaruh signifikan terhadap repurchase intention pada resto dan kafe. Hasil uji membuktikan bahwa variabel servicescape berpengaruh signifikan terhadap repurchase intention pada resto dan kafe. Hasil uji membuktikan bahwa variabel customer satisfaction berpengaruh signifikan terhadap repurchase intention pada resto dan kafe.
Pengaruh Efektivitas Pemungutan Pajak dan Retribusi Daerah Terhadap Pertumbuhan Ekonomi daerah dengan Pendapatan Asli Daerah sebagai variable intervening di Kota Depok
Yuli Ardianto;
Tryas Chasbiandani;
Lazarus Sinaga
JRB-Jurnal Riset Bisnis Vol 7 No 1 (2023): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila
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DOI: 10.35814/jrb.v7i1.5119
Abtract The main purpose of this study is to see the influence of regional income and regional levies on regional economic growth and how regional income is able to mediate the influence of these two variables. This study used data on regional growth and original income of the quarterly area of Depok city with a time period of 2015 - 2020 so that this study used 24 data. This research uses descriptive qualitative methods. This research proves that local taxes have a positive effect on regional economic growth and local indigenous income strengthens the relationship between local taxes and regional economic growth. Citation: Chasbiandani,T., Ardianto Y, Sinaga, L (2022). Pengaruh Efektivitas Pemungutan Pajak dan Retribusi Daerah Terhadap Pertumbuhan Ekonomi daerah dengan Pendapatan Asli Daerah sebagai variable intervening di Kota Depok Abstraks Tujuan utama penelitian ini adalah untuk melihat pengaruh pendapatan daerah dan retribusi daerah terhadap pertumbuhan ekonomi daerah dan bagaimana pendapatan daerah mampu memediasi pengaruh kedua variable tersebut. Penelitian ini menggunakan data pertumbuhan daerah dan pendapatan asli daerah triwulanan kota Depok dengan periode waktu 2015 – 2020 sehingga penelitian ini mneggunakan 24 data. Penelitian ini menggunakan metode kualitatif deskriptif. Penelitian ini membuktikan pajak daerah berpengaruh positif terhadap pertumbuhan ekonomi daerah dan pendapatan asli daerah memperkuat hubungan pajak daerah dengan pertumbuhan ekonomi daerah. Kata Kunci : Pendapatan Asli Daerah, Retribusi daerah , Pajak Daerah, Pertumbuhan Ekonomi Daerah
PENGARUH MOTIVASI DAN DISIPILIN KERJA TERHADAP KINERJA KARYAWAN PADA KOPERASI KARYAWAN WIKA
Berliana Diah Anggerdini Liana;
Yuli Ardianto;
Bayu Retno
JIMP : Jurnal Ilmiah Manajemen Pancasila Vol 3 No 2 (2023): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila
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DOI: 10.35814/jimp.v3i2.5433
ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui Pengaruh penerapan Motivasi dan Disiplin Kerja dalam meningkatkan Kinerja Karyawan Koperasi Karyawan Wika. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dalam penelitian ini sebanyak 54 orang responden. Data yang digunakan dalam penelitian ini adalah data sekunder dan data primer dengan Teknik sampling yang digunakan adalah teknik Probability Sampling dengan metode Simple Random Sampling terhadap karyawan Koperasi Karyawan Wika. Teknik analisis data dalam penelitian ini yaitu analisis deskriptif dan analisis linear berganda serta uji hipotesis menggunakan uji t, uji f dan koefisien determinasi (R2) dengan menggunakan alat IBM SPSS 26 (Statistical Package For The Social Sciences). Hasil dari penelitian ini menunjukkan bahwa variabel disiplin berpengaruh positif dan signifikan dalam meningkatkan Produktivitas Kerja Karyawan PT Sharp Electronics Indonesia. Sedangkan variabel Motivasi berpengaruh positif dan signifikan dalam meningkatkan Kinerja Karyawan Koperasi Karyawan Wika. Hasil uji secara simultan menunjukan bahwa secara bersama-sama variabel motivasi dan disiplin kerja mempengaruhi variabel kinerja karyawan sebesar 64,1% sedangkan sisanya sebesar 35,9% dipengaruhi oleh variabel lain diluar model regresi ini. Kata Kunci : Motivasi, Disiplin Kerja, Kinerja Karyawan. ABSTRACT The purpose of this study was to determine the effect of applying motivation and work discipline in improving the performance of employees at the Wika Employee Cooperative. This study uses a descriptive quantitative approach in this study as many as 54 respondents. The data used in this study are secondary data and primary data. The sampling technique used is the Probability Sampling technique with the Simple Random Sampling method for employees of the Wika Employee Cooperative. Data analysis techniques in this study were descriptive analysis and multiple linear analysis as well as hypothesis testing using the t test, f test and the coefficient of determination (R2) using the IBM SPSS 26 (Statistical Package For The Social Sciences) tool. The results of this study indicate that the variable of discipline has a positive and significant effect on increasing the Employee Productivity of PT Sharp Electronics Indonesia. While the motivational variable has a positive and significant effect on improving the performance of the Wika Employee Cooperative Employees. Simultaneous test results show that motivation and work discipline variables simultaneously affect employee performance variables by 64.1% while the remaining 35.9% are influenced by other variables outside this regression model. Keywords : Motivation, Work Discipline, Employee Performance.
PENGARUH GAYA KEPEMIMPINAN DAN KOMPENSASI TERHADAP MOTIVASI KERJA KARYAWAN DI HOLLAND BAKERY DEPOK
Ismail Shaleh;
M Nuruddin Subhan;
Yuli Ardianto
JIMP : Jurnal Ilmiah Manajemen Pancasila Vol 3 No 2 (2023): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila
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DOI: 10.35814/jimp.v3i2.5580
Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh gaya kepemimpinan dan kompensasi terhadap motivasi kerja karyawan pada Holland Bakery Depok. Kategori penelitian ini menggunakan metoda deskriptif serta kausalitas. Dalam penelitian ini yang menjadi populasi adalah seluruh karyawan Holland Bakery Depok dengan jumlah sampel sebanyak 32 responden. Teknik analisis data menggunakan analisis deskriptif dan analisis statistik regresi berganda yang diolah menggunakan SPSS versi 25.0. Hasil penelitian membuktikan bahwa gaya kepemimpinan berpengaruh positif dan signifikan terhadap motivasi kerja karyawan. Demikian pula variable kompensasi berpengaruh positif dan signifikan terhadap motivasi karyawan. Secara simultan membuktikan bahwa variabel gaya kepemimpinan dan kompensasi berpengaruh secara signifikan terhadap motivasi kerja karyawan. Kata Kunci : Gaya Kepemimpinan, Kompensasi, Motivasi Abstract This study aims to determine the effect of leadership style and compensation on employee motivation at Holland Bakery in Depok. This research category uses descriptive methods and causality. In this study, the population was all Holland Bakery employees in Depok with a total sample of 32 respondents. The data analysis technique used descriptive analysis and multiple regression statistical analysis which was processed using SPSS version 25.0. The results of the study prove that leadership style has a positive and significant effect on employee motivation. Likewise, the compensation variable has a positive and significant effect on employee motivation. Simultaneously prove that the variables of leadership style and compensation have a significant effect on employee motivation. Keywords: Leadership Style, Compensation, Motivation