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All Journal Jurnal Mitra Manajemen Balance : Jurnal Akuntansi dan Manajemen International Journal of Economics, Science, and Education (IJESE)
Andrik Gastri Widjatmiko
Sekolah Tinggi Ilmu Ekonomi Pemuda
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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ELECTRONIC WORD OF MOUTH (E-WOM) , CELEBRITY ENDORSEMENT DAN GAYA HIDUP PADA MINAT BELI PRODUK ONLINE SHOP Nur Aini Anisa; Andrik Gastri Widjatmiko
Jurnal Mitra Manajemen Vol 4 No 10 (2020): Jurnal Mitra Manajemen Edisi Oktober
Publisher : Kresna Bina Insan Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52160/ejmm.v4i10.480

Abstract

Penelitian ini dilatarbelakangi dengan maraknya perdagangan melalui internet atau biasa disebut dengan perdagangan elektronik (E-commerce). Dari sudut pandang pebisnis hal ini menjadi peluang mereka untuk meningkatkan usahanya dengan membuat online shop yang dimasukkan dalam beberapa marketplace. Electronic Word of Mouth (e-wom) meliputi testimoni dari sesoerang yang pernah membeli, kemudia juga adanya tokoh yang digemari menggunakan produk tersebut yatu Celebrity endorse serta gaya hidup generasi millenial. Tujuan penelitian ini untuk mengaungkap bagaimana pengaruhnya beberapa aspek tersebut dalam minat beli. Metode dalam penelitian ini menggunakan pendekatan kuantitatif dengan menggambarkan regresi linier berganda. Metode penelitian sampel yang digunakan adalah non-probability sampling dengan pertimbangan bahwa semua populasi tidak dapat dijadikan sebuah sampel. Sampel yang diperoleh adalah 200 mahasiswa. Berdasarkan analisis data, dapat disimpulkan terdapat pengaruh signifikan E-WOM terhadap minat beli produk online shop, terdapat pengaruh signifikan celebrity endorse terhadap minat beli produk online, terdapat pengaruh signifikan gaya hidup terhadap minat beli produk online shop, terdapat pengaruh E-WOM, Celebrity Endorse dan gaya hidup secara simultan terhadap minat beli produk online shop.
SALES INFORMATION SYSTEM AT PANCORAN 7 LABUAN BAJO RESTAURANT Pooja Delika Luro Kale Syayu; Siswohadi Siswohadi; Andrik Gastri Widjatmiko
International Journal of Economics, Science, and Education Vol. 1 No. 2 (2024): International Journal of Economics, Science, and Education (IJESE)
Publisher : CV Pena Jaya Pers

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Abstract

This study focuses on the development of the information exchange system for Labuan Bajo's Makan Pancoran 7 building. The main goal of the study is to design and implement an information system that can increase operational efficiency and the accuracy of transaction processing in the aforementioned makan. The methodology used in this study includes requirements analysis, system penetration testing, system implementation, and system evaluation. Descriptive qualitative approach, the data collection techniques used are observation and interviews. The data used is in the form of information related to the sales process flow, organizational structure, as well as the vision and mission of pancoran 7 labuan bajo restaurant. The data analysis technique used is qualitative data analysis technique, the stages in the analysis are data reduction, data display, conclusion and verification. Information systems for sales that are implemented include inventory management, sales tracking, order processing, and inventory management. To facilitate data access and handling, web-based pendekatan is used in system development. The research findings indicate that the implementation of this information selling system has improved the operational efficiency of the restaurant, reduced the amount of waste that is produced, and accelerated the sale process
The Influence of Management Accounting Information System Characteristics, Decentralization, and Budgetary Participation on Managerial Performance at PT. Sinar Supermarket in Surabaya Siswohadi; Andrik Gastri Widjatmiko; Ayi Hendriawan; Shafira Aulia Rahma
International Journal of Economics, Science, and Education Vol. 2 No. 2 (2025): International Journal of Economics, Science, and Education (IJESE)
Publisher : CV Pena Jaya Pers

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Abstract

This research aims to analyze the influence of management accounting information system characteristics, decentralization, and participation in budget preparation on managerial performance at PT. Sinar Supermarket in Surabaya. This research uses a quantitative approach with an explanatory research design. Data was obtained through distributing questionnaires to managers in various divisions of PT. Sinar Supermarket. The data analysis technique used is multiple linear regression to test the influence of the independent variable on the dependent variable with the SPSS version 16 program. The conclusion of this study provides evidence that the characteristics of management accounting system information, decentralization, and participation in budget preparation play an important role in improving managerial performance. Therefore, companies are advised to pay attention to these factors in planning and implementing managerial strategies to increase operational effectiveness and efficiency.
Strategi Perencanaan Pajak PPh Badan dalam Meminimalisir Beban di CV. AKU Salsabila Indranifia; Nur Aini Anisa; Andrik Gastri Widjatmiko; Nuryadi Nuryadi
Balance : Jurnal Akuntansi dan Manajemen Vol. 5 No. 1 (2026): April 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v5i1.1366

Abstract

Tujuan penelitian ini adalah untuk menganalisis penerapan perencanaan pajak (tax planning) dalam upaya meminimalkan beban Pajak Penghasilan (PPh) Badan pada CV. AKU. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Data yang digunakan terdiri atas data primer dan data sekunder yang berkaitan dengan aktivitas operasional serta kewajiban perpajakan perusahaan. Analisis dilakukan dengan mengidentifikasi perlakuan perpajakan yang diterapkan perusahaan, kemudian membandingkannya dengan alternatif strategi tax planning yang sesuai dengan ketentuan perpajakan yang berlaku. Hasil penelitian menunjukkan bahwa perusahaan belum menerapkan tax planning secara optimal sehingga masih terdapat peluang efisiensi pajak yang dapat dilakukan secara legal. Penerapan strategi tax planning yang tepat mampu menurunkan beban Pajak Penghasilan Badan dari Rp22.619.815 menjadi Rp18.690.337 atau menghasilkan penghematan pajak sebesar Rp3.929.479. Temuan ini menunjukkan bahwa perencanaan pajak yang dilakukan secara sistematis dapat menjadi instrumen penting dalam meningkatkan efisiensi fiskal perusahaan tanpa melanggar peraturan perpajakan yang berlaku. Oleh karena itu, perusahaan perlu mengoptimalkan strategi tax planning sebagai bagian dari kebijakan pengelolaan keuangan dan kepatuhan perpajakan.   The purpose of this study is to analyze the implementation of tax planning as an effort to minimize Corporate Income Tax expenses at CV. AKU. This study employs a qualitative descriptive method, with data collected through observation, interviews, and documentation. The data consist of both primary and secondary sources related to the company’s operational activities and tax obligations. The analysis was conducted by identifying the tax treatment applied by the company and comparing it with alternative tax planning strategies in accordance with prevailing tax regulations. The results indicate that the company has not implemented tax planning optimally, resulting in opportunities for legal tax efficiency that remain unutilized. The application of an appropriate tax planning strategy was able to reduce the company’s Corporate Income Tax expense from IDR 22,619,815 to IDR 18,690,337, generating tax savings of IDR 3,929,479. These findings demonstrate that systematic tax planning can serve as an important instrument for improving a company’s fiscal efficiency while maintaining compliance with applicable tax laws and regulations. Therefore, companies should optimize tax planning strategies as part of their financial management and tax compliance policies.
Co-Authors Ayi Hendriawan Nur Aini Anisa Nuryadi Nuryadi Pooja Delika Luro Kale Syayu Salsabila Indranifia Shafira Aulia Rahma Siswohadi Siswohadi