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All Journal Syntax Literate: Jurnal Ilmiah Indonesia International Journal Management and Economic (IJME)
Ari Kharisma
Fakultas Ekonomi Universitas Gunadarma, Fakultas Psikologi Universitas Gunadarma Depok, Jawa Barat, Indonesia
Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Sikap Konsumen dan Faktor- Faktor yang Mempengaruhi Keputusan Pembelian Produk Melalui Toko Online Zoya Depok Windy Atmawardani Rachman; Ari Kharisma; Amarilys Andaritidya
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.292 KB) | DOI: 10.36418/syntax-literate.v7i6.7329

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sikap konsumen dan faktor yang mempengaruhi keputusan pembelian produk melalui toko online Zoya Depok, yang terdiri dari lima variabel yaitu harga, citra toko, design web, kemudahan pembayaran, keuntungan belanja online, dan variabel faktor yang mempengaruhi, untuk mengetahui sejauh mana variabel-variabel tersebut dalam mempengaruhi keputusan pembelian. Metode analisis yang digunakan adalah analisis regresi linear berganda dan analisis uji T. Berdasarkan hasil penelitian menunjukkan bahwa keputusan pembelian produk melalui toko online Zoya Depok dengan menggunakan analisis uji t secara signifikan dipengaruhi oleh variabel harga, citra toko dan keuntungan belanja online, dilihat dari hasil t hitung lebih besar dari tabel.
ANALYSIS OF FINANCIAL DISTRESS USING THE ALTMAN Z-SCORE MODEL IN PT SIDO MUNCUL TBK IN THE PERIOD 2020-2022 Ari Kharisma
International Journal Management and Economic Vol. 2 No. 2 (2023): May: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v2i2.852

Abstract

This research aims to analyze the potential for financial distress in PT Sido Muncul Tbk for the 2020-2022 period by using five financial variables in the Altman Z-Score model. The variables are Working Capital to Total Assets (X1), Retained Earnings to Total Assets (X2), Earnings before Interest and Taxes to Total Assets (X3), Market Value of Common and Preferred Stock to Book Value of Total Debt (X4), and Sales to Total Assets (X5). This research is quantitative with secondary data sources of PT Sido Muncul Tbk. The research data used are annual financial reports for 2020-2022. The annual financial report from the company's official website and the website of the Indonesia Stock Exchange (IDX). This study used the Altman Z-Score method to analyze financial distress in companies. The result is PT Sido Muncul Tbk’s increase in the Z-Score value every year with a Z-Score value > 2.99 for 2020-2022. Based on the cut-off point of the Altman Z-Score method for PT Sido Muncul Tbk is in a safe zone. A company with a safe zone is one that the company is a good financial condition and has great potential in developing its business and getting more advanced in business activities over the next few years.
THE EFFECT OF FRAUD DIAMOND ON FRAUDULENT FINANCIAL STATEMENTS IN FOOD AND BEVERAGE SUB-SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Ari Kharisma; Windy Atmawardani Rachman
International Journal Management and Economic Vol. 3 No. 1 (2024): January: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v3i1.1174

Abstract

The research aimed to analyse the effect of fraud diamond components on the occurrence of fraudulent financial statements in food and beverage subsector companies listed on the Indonesia Stock Exchange (BEI). The components of fraud diamond which include as financial stability, ineffective monitoring, change in auditors, and change in directors were independent variables that were suspected to affect the fraudulent financial statement in the company. Population in this research was all financial statements of food and beverage companies listed on the Indonesia stock exchange which have been audited and published. Samples were financial statements of food and beverage companies period 2021-2022 taken through purposive sampling as many as nineteen companies. The sampling technique in this research was purposive sampling. The data analysis used is descriptive statistics, classic assumption tests using the normality test, autocorrelation test, multicollinearity test and heteroscedasticity test, multiple linear regression analysis, and hypothesis testing using the partial test (t) and simultaneous test (f). The partial results of the research are that the variables financial stability, ineffective monitoring, change in auditor, and change in director have no effect on fraudulent financial statements. The results of the research simultaneously show that the variables financial stability, ineffective monitoring, change in auditor, and change in director have no effect on financial statement fraud.
ANALYSIS OF THE CALCULATION ON COST OF PRODUCTION AT NARD SUPPLY COMPANY Ari Kharisma
International Journal Management and Economic Vol. 3 No. 2 (2024): May: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v3i2.1490

Abstract

The purpose of this study is to analyze the Cost of Good Manufactured (COGM) to determine the selling price of products by comparing calculating of COGM method and Full Cost method that used by Nard Supply. The data used is primary data in the form of interviews, observations, and documentation. The results of this study concluded that the comparison of each method calculated resulted in different COGM. The results of the calculation of COGM using the full cost method resulted in a higher selling price of 69,358 IDR. The company's calculation result is 56,136 IDR. Then a difference of 13,222 IDR is obtained. Based on COGM obtained, it can be concluded that the calculation of the COGM using the full cost method is better than the company's calculation.
FINANCIAL RATIO ANALYSIS AT PT PHAPROS TBK Ari Kharisma
International Journal Management and Economic Vol. 4 No. 1 (2025): January: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v4i1.1910

Abstract

This study aims to analyze the financial performance of PT Phapros Tbk in the period 2021-2023 using financial ratios. This study uses quantitative data. The data source used is secondary data in the form of financial reports consisting of the financial position report and profit and loss report of PT Phapros Tbk. The financial reports were obtained from the official website of PT Phapros Tbk and the Indonesia Stock Exchange (IDX). The results of this study are the financial performance of PT Phapros Tbk, for the liquidity ratio with the current ratio, quick ratio, and cash ratio methods show poor results because the company has not been able to pay off short-term debts at the specified time. The Solvability Ratio with the Debt to Asset Ratio and Debt to Equity Ratio methods shows poor results because the company's funding is financed by debt. The Profitability Ratio with the Net Profit Margin, Return on Assets, and Return on Equity methods shows poor results because the company has not been efficient in maximizing profits from production costs and assets owned. Activity ratio with Inventory Turnover, Fixed Assets Turnover, and Total Assets Turnover methods shows less than satisfactory results because the company does not use assets optimally to generate revenue.
Co-Authors Amarilys Andaritidya Windy Atmawardani Rachman Windy Atmawardani Rachman