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Video Games Sales Strategy Effectiveness Among Gamers In Batam City : A Comparative Study of Epic Gamers and Steam Syaeful Anas Aklani; Muhamad Dody Firmansyah; Suwarno Suwarno; Mangapul Siahaan
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

One type of technological development that occurs is the development in video games. Video games are one way to fill free time and can be played by many people. Many companies are strategizing promotions to players to make players interested in the video games offered. The intention of this study is to determine the marketing strategies carried out by Steam and Epic Games, measure the level of effectiveness of video games marketing strategies carried out by Steam and Epic Games, and to fulfill obligations as one of the students majoring in system information at Batam International University. Data collection techniques begin with compiling a research background and formulating an operational definition of variables. Then, continued by looking for quantitative data by making a questionnaire based on the operational variables which is distributed to residents of Batam city and looking for qualitative data By interview. This research result proves either with quantitave or qualitative method discount promotion offers can affect video games sales. While, sales value, discount price factor, competitors offering discount, and bundle product offering does not affect video games sales.conclusions.
User Satisfaction Analysis of M-Tix Application in Batam City Using the DeLone and McLean Model Felix King Lie; Suwarno Suwarno
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

M-Tix is an application that provides online movie ticket services, launched in 2015 and has been widely used. This study’ objectives are to determine the satisfaction level of M-Tix users in Batam City. This research used DeLone and McLean model, collecting data with quantitative method with 418 respondents and qualitative method with 30 informants as well as using SPSS and AMOS for data testing. This study’s findings indicate that all hypotheses have a positive impact between the variables and can be concluded that M-Tix users in Batam City are satisfied during the application usage.
Pengaruh Corporate Social Responsibility dan Persistensi Laba terhadap Earnings Response Coefficient Izzah Hakimatul Aliyah Addini; Suwarno Suwarno
Akuntansi Vol. 3 No. 3 (2024): September: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i3.2104

Abstract

This research aims to examine the influence of Corporate Social Responsibility and Profit Persistence on the Earnings Response Coefficient. The data sources used in this research are property and real estate sector companies using documentary data obtained from the official website of the Indonesian Stock Exchange. The sample used in this research was 60 data from property and real estate companies in 2021-2022 using purposive sampling. This research uses multiple linear regression analysis techniques. The regression results show that Corporate Social Responsibility has a positive effect on the Earnings Response Coefficient, earnings persistence has no effect on the Earnings Response Coefficient.
Pengaruh Persistensi Laba, Konservatisme Akuntansi, Investment Opportunity Set dan Struktur Modal terhadap Kualitas Laba Isa Mar’atus Syifa; Suwarno Suwarno
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): June : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i2.1835

Abstract

This research aims to test the influence of earnings persistence, accounting conservatism, investment opportunity set and capital structure on earnings quality. The data source used in this research is secondary data using documentary data obtained from the official website of the Indonesian Stock Exchange. The sample used in this research was 88 data from property and real estate companies in 2019-2020 using purposive sampling. This research uses multiple linear regression analysis techniques. The regression results show that earnings persistence has a positive effect on earnings quality and investment opportunity set has a negative effect on earnings quality, while accounting conservatism and capital structure have no effect on earnings quality.
Pengaruh Insentif Manajemen dan Corporate Governance terhadap Corporate Fraud Nahdiatul Ummah; Suwarno Suwarno
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i3.2336

Abstract

This study aims to examine the effect of management incentives and corporate governance on corporate fraud. The data source used in this study is secondary data in the form of company annual reports obtained from the official website of the Indonesia Stock Exchange. The sample in this study was 104 data from food and beverage subsector manufacturing companies in 2019-2022 using purposive sampling technique. The data analysis technique used in this study used the SmartPLS 3.2.9 program. The results of this study indicate that management incentives have no effect on financial statement fraud, independent commissioners have no effect on financial statement fraud, audit committees have no effect on financial statement fraud and institutional ownership have no effect on financial statement fraud.
Pengaruh Financial Distress, Free Cash Flow, dan Earning Power terhadap Manajemen Laba Ulvi Zuhrotul Faukha; Suwarno Suwarno
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i3.2425

Abstract

This study aims to analyze the effect of financial distress, free cash flow, and earning power on earnings management. The sample of this study was 17 mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. Data were taken from the company's financial statements using the purposive sampling method. The type of hypothesis testing used was the T-test (partial) with multiple linear regression analysis. The results showed that financial distress had a positive effect on earnings management, free cash flow had a negative effect on earnings management, while earning power had no effect on earnings management.
Pengaruh Growth Opportunities, Konservatisme Akuntansi dan Ukuran Perusahaan terhadap Earnings Response Coefficient Anisa Navin; Suwarno Suwarno
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i3.2430

Abstract

This research aims to analyze the influence of growth opportunities, accounting conservatism, and company size on the earnings response coefficient. The sample for this research is mining companies listed on the Indonesia Stock Exchange (BEI), totaling 18 companies during the 2018-2022 period. Data was taken from the company's financial reports using a purposive sampling method. The classical assumption tests used consist of Data Normality Test, Multicollinearity Test, Heteroscedasticity Test, and Autocorrelation Test. Meanwhile, the types of hypothesis testing used are the T Test (partial), F Test (simultaneous), and Determination Coefficient Test (R2) with multiple linear regression analysis. The research results show that growth opportunity and accounting conservatism have no effect on the earnings response coefficient, while company size has a negative effect on the earnings response coefficient.
Pengaruh Financial Distress dan Good Corporate Governance terhadap Manajemen Laba Eka Sulistia Minarti; Suwarno Suwarno
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i4.2440

Abstract

This research aims to examine the effect of financial distress and good corporate governance on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (BEI). The sampling method used was a purposive sampling method based on predetermined criteria. The samples used in this research were 60 samples from manufacturing companies period 2022. The results of this research show that the variables financial distress, institutional ownership, and audit committee have no effect on earnings management. Meanwhile, managerial ownership has a negative effect on earnings management.
Pengaruh Kebijakan Dividen dan Konservatisme Akuntansi terhadap Kualitas Laba Dewi Retno Mumtaz; Suwarno Suwarno
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i4.2465

Abstract

This research aims to examine the effect of dividend policy and accounting conservatism on earnings quality in companies in the infrastructure, utilities & transportation and mining sectors listed on the Indonesia Stock Exchange (BEI) in 2019-2022. The sampling method used is a purposive sampling method based on certain criteria. From the specified criteria, a sample of 25 companies was obtained. The analytical method used is multiple linear regression analysis. The results of this research indicate that the dividend policy variable has no effect on earnings quality. Meanwhile, accounting conservatism has a significant positive effect on earnings quality.
Pengaruh Intellectual Capital, Konservatisme Akuntansi dan Investment Opportunity Set Terhadap Kualitas Laba Trias Fajrin Prihatini; Suwarno Suwarno
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i4.2473

Abstract

This research aims to test intellectual capital, accounting conservatism, and invenstment opportunity set on earnings quality. The data source used in this research is secondary data using documentasy data obtained from the official website of the Indonesian Stock Exchange. The sample used in this research was 28 data from consumer goods industrial companies in 2020-2022 using purposive sampling. This research uses multiple linear regression analysis techniques. The regression results show that intellectual capital has a negative effect on earnings quality and aacounting conservatism has a positive effect on earnings quality, while investment opportunity set has no effect on earnings quality.
Co-Authors Abdul Bari Azed Abdul Syani Adinda Octaviani Afifah Ismail Agata Iwan Candra Agnes Theresia Soelih Estoepangestie Agung Wendy Prasetyo Alia Rizki alwan kustono Amalia Putri Yulandi Angelita Puji Lestari Anisa Navin Anita Damayantie Anita Perdana Anwar Haryono April Gunarto Arif Unwanullah Aris Aris Aris Hairmansis Ayu Setyowati BASUKI ARIANTO Baswendra Triadi Bebas Widada Bramantyo, Rizki Yudha Budi Winarno Choirun Nissa, Shafira Chundakus H Damar Wibisono Darma Yulianti Purba Darwin Darwin Dedi Nursyamsi Dewi Retno Mumtaz Dewi Utari Diah Khasanahwati Dini Siswani Mulia Dwi Prasetyo Dwifi Aprilia Karisma Eka Sulistia Minarti Eka Syofiana Eko Siswanto Fardhian Dwi Saputra Farhan Farhan Fatoni, Mohammad Hafid Fauzie Nursandah Felix King Lie Ferianto Ferianto Firda Divianatasya Giscka Brilien Purbasani Gunawan sihombing Handaru Indrian Adi Hazinatut Daulah Heri Wahyudiono Hindayati Mustafidah Hiroshi Masujima I Gusti Bagus Wiksuana Iin Handayani Iin Purnamasari Ikhah Malikhah Imam Sudjono Isa Mar’atus Syifa Iswandi Anas Ita Suryani ITSNATANI SALMA Itsuo Goto Izzah Hakimatul Aliyah Addini Kaniwa Berliani KAREL L. MANDAGIE Karma Iswasta Eka Lidwina Daru Andani M. Akhyar Mila Savitri Muhamad Dody Firmansyah Muhammad Almi Hidayat Muhammad Erwan Syah MUHAMMAD YUSUF Mungkap Mangapul Siahaan Murfiah Dewi Wulandari Nahdiatul Ummah Nandi Kusmaryandi Niken Wijayanti Pairulsyah Pairulsyah Pipit Mugi Handayani prasetio dian fasesa Purnamaningsih, Nur Aini PUTRI AYU ISTIFARI Qristin violinda Rahmad Rizki Rahmah Nurfitriani Rahmi Sugihartuti Ramadan Ramadan Ratna Damayanti Ridaul Innayah Rindi Andika Rini Hermanasari Risqifani Risqifani Roemintoyo Roemintoyo Rohana Rohana Romadhon Romadhon Saring Marsudi Sepia Melati Putri Sigid Nugroho Adhi Sigit Winarto Silvina Alvinnaja Siswa Pratama Siti Maemunah Siti Zumrotul Nikmah Sri Endah Wahyuningsih Sri Siswanti Sudiatmoko Sudiatmoko Sugiono Sugiono Sukatiman Sukatiman Sulik Anam Suprayitno Suprayitno Suryanie Sarudji Sutikno Sutikno Suwandi Suwandi Syaeful Anas Aklani, Syaeful Syahrul Fakhri Ramadhan Syahrul Ramadhani Syamsuri Syamsuri Trias Fajrin Prihatini Triyani Dewi Tumisem Tumisem Tutia Rahmi Tuwoso Ulvi Zuhrotul Faukha Wenny Savitri Widiatmaka Winda Hastuti YULLIANIDA YULLIANIDA ZURIANA SIREGAR