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All Journal Jurnal Ilmiah Mahasiswa Manajemen Biology, Medicine, & Natural Product Chemistry Jurnal Panorama Hukum Journal of Accounting Research, Organization and Economics (JAROE)
DAVID SANTOSO
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Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences

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PENGARUH BRAND AWARENESS, BRAND IMAGE, DAN BRAND LOYALTY, TERHADAP PARENT BRAND “TOP COFFEE” DI SURABAYA DENGAN BRAND EXTENSTION SEBAGAI VARIABEL INTERVENING SANTOSO, DAVID
JURNAL ILMIAH MAHASISWA MANAJEMEN Vol 2, No 4 (2013)
Publisher : Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (59.722 KB) | DOI: 10.33508/jumma.v2i4.411

Abstract

The expansion of the brand (brand extension) is a situation where a company to use an existing brand to launch a product in a new category. Several things can affect the expansion of the brand is brand awareness, brand image, and brand loyalty. The research aims to know the influence of brand awareness, brand image, and brand loyalty, to the parent brand "top coffee" in surabaya with brand extension as intervening variable. In this study used is the conclusive research on the study of experimental or causal research. Sampling-taking techniques used are non probability sampling. The type of method used is the purposive sampling. The sample used was 200 Top Coffee consumer in Surabaya. Data were collected using a questionnaire. The technique used is the analysis of structural equation modeling with Lisrel program assistance. The results of this analysis indicate that brand awareness, brand image and brand loyalty effect directly against the brand extention, and indirectly to the parent brand using the brand extention as intervening variable. In addition, the study found that the brand extention effect on parent brand
Pengenaan Pajak Terhadap Perdagangan Online di Indonesia Setelah Dibatalkannya Peraturan Menteri Keuangan (PMK) Nomor 210/PMK.010/2018 Santoso, David
Jurnal Panorama Hukum Vol 4 No 2 (2019): Desember
Publisher : Fakultas Hukum Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (136.303 KB) | DOI: 10.21067/jph.v4i2.3920

Abstract

ABSTRACT Today, trade transactions are not only done conventionally, where sellers and buyers face each other directly in a place of business to conduct trade transactions, but have transitioned to cyberspace transactions (cyber space) where trade transactions are carried out through social networks, computers, mobile phones, etc. that use an internet connection without having the seller and buyer come face to face. With the existence of a transaction, taxation appears. In the case of taxation, online trading transactions may be subject to income tax because if based on Subjective (Entrepreneur) and Objective (Income) terms in the imposition of income tax, entrepreneurs in online commerce (e-commerce) have fulfilled the requirements to be subject to income tax. In early 2019 the Ministry of Finance (MoF) issued regulations on tax payment policies for e-commerce actors in Indonesia, including content creators on social media and YouTubers. The policy was stated in Minister of Finance Regulation (PMK) Number 210 / PMK.010 / 2018 concerning Tax Treatment of Trade Transactions through Electronic Systems. However The Minister of Finance, Sri Mulyani Indrawati, withdrew Regulation of the Minister of Finance (PMK) 210 regarding the taxation treatment of trade transactions through the electronic system (e-commerce), which should come into effect April 1, 2019.That means this rule is null and void to be applied. However, prior to the existence of the Minister of Finance Regulation, there was a legal regulation ontax, ecommerce namely Law No.36 of 2008 and tax regulations related to ecommerce, which have been reaffirmed in SE-62 / PJ / 2013 concerning Affirmation of Taxation Provisions forTransactions Ecommerce and SE-06 / PJ / 2015 concerning Withholding and / or Collection of Income Taxes onTransactions ecommerce. So that sellers in the marketplace are still obliged to pay taxes. Keywords: Tax, Online Trading
Correlation of BMP2 with Degree of Osteitisin Primary CRS with and without nasal Polyps Handoko, Edi; Santoso, David; Maharani, Iriana; P.W, Yuyun Yueniwati; Agustina, Tanti
Biology, Medicine, & Natural Product Chemistry Vol 14, No 1 (2025)
Publisher : Sunan Kalijaga State Islamic University & Society for Indonesian Biodiversity

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/biomedich.2025.141.43-50

Abstract

Chronic rhinosinusitis (CRS) is an inflammation of the nasal mucosa and paranasal sinuses, persisting for over12 weeks. CRS involves a remodeling process and opacification known as osteitis, resulting from type 2 and non-type two inflammation. Osteitis severity is assessed using CT scans and the Global Osteitis Scoring Scale (GOSS). Bone morphogenetic protein-2 (BMP-2) is crucial in osteogenesis and bone remodeling. However, no research has shown a relationship between BMP-2 concentration and osteitis degree, as measured by GOSS, in CRS patients with or without nasal polyps. The objective of this study is to analyze the relationship between BMP-2 concentration and osteitis degree measure with GOSS in primary CRS. A cross-sectional analytic observational study was conducted using primary RSK as the study population. BMP-2 concentration, a marker for bone remodeling, used ELISA. The osteitis of the paranasal sinus walls was assessed with a CT scan and quantified using the GOSS method.  The study included 44 patients, with 8 of them serving as the control group. It was found that BMP-2 concentration (ng/mL) had a linear relationship with the GOSS degree in patients with CRS, showing a correlation of 0.583 (deviation >0.05). Further analysis revealed a significant correlation between BMP-2 concentration and GOSS, with a coefficient of 0.857 (considered very significant, in the range of 0.76-0.99). This strong correlation indicates that as BMP-2 concentration strongly correlates with the occurance of osteitis, which were measured by GOSS. BMP-2, as a marker for osteitis in CRS, shows a significant and linear correlation with the severity degree of osteitis measured by GOSS.
Company Size and Growth on Profitability: A Comparative Study in 5 ASEAN Countries Santoso, David; Hersugondo, Hersugondo
Journal of Accounting Research, Organization and Economics Vol 6, No 2 (2023): JAROE Vol. 6 No. 2 August 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i2.33007

Abstract

Objective This study investigates the correlation between a firm's size and its growth with respect to profitability. It subsequently incorporates various firm-specific variables, including leverage and asset tangibility, as well as macroeconomic indicators.Design/Methodology Employing a quantitative research approach, this study utilizes annual data spanning the years 2017 to 2021. The research focuses on listed companies within the ASEAN region, namely Indonesia, the Philippines, Malaysia, Vietnam, and Singapore. The primary data sources comprise the Bloomberg and COMPUSTAT Global databases. Using the fixed effect model, the study includes a total of 145 listed companies, resulting in 725 firm-year observations.Results This study found that there is evidence of an insignificant negative relationship between size and profitability, while the relationship between growth and profitability is found to be positive and significant. This suggests that the phenomenon of economies of scale is still in place, but in the long run it might be replaced by the diseconomies of scale.Research limitations/implications The study contributes to a nuanced understanding of relationships between variables within each country. However, the study does not use all companies from each respective country.Novelty/Originality This study employs a unique methodology by drawing samples from five distinct ASEAN countries. It conducts an integrated analysis encompassing both a collective examination and individual assessments of these countries. By adopting such a comprehensive strategy, this research aims to provide a more holistic perspective on the intricate relationships under investigation.
Co-Authors Agustina, Tanti Handoko, Edi Hersugondo Hersugondo Iriana Maharani, Iriana Yuyun Yueniwati