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All Journal Sinergi International Journal of Management and Business Summa : Journal of Accounting and Tax
Juardi
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Economics, Econometrics & Finance

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The Influence of Marketing Communication and Brand Image on Purchase Decisions at Indomaret Modern Retail Outlets in Bekasi Aulia, Alda; Sari, Sukarni Novita; Juardi
Sinergi International Journal of Management and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijmb.v3i2.414

Abstract

This research is motivated by the decline in the value of Indomaret's Top Brand Index which indicates that there are problems in marketing communication and brand image that have an impact on consumer purchase decisions, besides that there are problems in Indomaret's marketing communication that need special attention carried out through personal selling in outlets and also the frequency of salespeople in promoting loyalty programs is still lacking so that consumers are less attractive to join. This study aims to determine the influence of marketing communication and brand image on product purchase decisions at Indomaret's modern retail outlet in Bekasi. The research method used is descriptive quantitative using validity, reliability, classical assumption test, and multiple linear regression test. The study results showed that marketing communication and brand image positively and significantly affected purchase decisions, partially and simultaneously, with a contribution of 76.3% to the variation in consumer purchase decisions at Indomaret's modern retail outlet in Bekasi.
Analysis of Factors That Influence the Implementation of SAK EMKM Kurniawan, Elan; Mardiyah, Winda; Juardi
Summa : Journal of Accounting and Tax Vol. 2 No. 2 (2024): April 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i2.236

Abstract

This research aims to analyze the influence of Socialization of Micro, Small and Medium Entities (EMKM) and Accounting Understanding on the Implementation of SAK EMKM. The population in this research is MSMEs in the culinary sector in the Bogor Regency area. This research uses primary data which is measured using a Likert scale. The data collection method was carried out by distributing questionnaires using Google Form. Sampling was carried out using purposive sampling and the total sample was 61 respondents. Analyzed using SmartPLS Version 3.2.9. The research results show that Socialization of Micro, Small and Medium Entities (EMKM) and Accounting Understanding have a positive and significant influence on the Implementation of SAK EMKM, this proves that the consistency of socialization of understanding of accounting skills in accordance with SAK EMKM can expand reach to other MSME actors. With the socialization of EMKM and understanding of accounting, it will increase the application of SAK EMKM, this can actually help the implementation of SAK EMKM to be of higher quality, one of the proofs of success in getting a KUR loan is because the financial reports are well structured and correct.
The Effect Of Financial Distress And Liquidity On Audit Report Lag Suherni; Juardi
Summa : Journal of Accounting and Tax Vol. 1 No. 1 (2023): October 2023
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v1i1.16

Abstract

This study aims to determine the effect of Financial Distress and Liquidity on Audit Report Lag. The sample used in this study is the Property and Real Estate that is listed on the Indonesia Stock Exchange (IDX) and published Financial Statements successively in the 2019-2021 period with 46 sample companies. The independent variables of this research are Financial Distress measured by the Z Score (Dummy) and Liquidity measured by the Current Ratio. The dependent variable of this study is the Audit Report Lag as measured by Dummy. Samples were taken using a purposive sampling method with certain criteria, during the research period. The analytical method used is Logistic Regression which is called Report Lag. processed using SPSS 22. The results of this study indicate that Financial Distress does not affect Audit Report Lag while Liquidity has a negative and significant effect on Audit Report Lag.
The Influence of Profitability, Company Size, and Profit Persistence on Earning Response Coefficient Aisyah, Siti; Juardi
Summa : Journal of Accounting and Tax Vol. 1 No. 1 (2023): October 2023
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v1i1.17

Abstract

This study aims to determine the effect of Profitability, Firm Size, and Earnings Persistence on the Earning Response Coefficient. The sample used in this study is the consumer goods sector companies listed on the Indonesia Stock Exchange from 2017- 2021, with a total sample of 16 companies that meet the sample criteria determined through the purposive sampling method. The independent variables of this study are profitability as proxied by the ratio of Return on Assers, firm size as measured by Natural Logarithms, and earnings persistence as measured by using the regression coefficient between earnings in the current period and earnings in the period that has passed. The dependent variable of this study is the Earning Response Coefficient as measured by Abnormal Return and several other stages. The results showed that : (1) Profitability has no significant positive effect on earning response coefficient, (2) the size of the company has a negative and significant effect on earning response coefficient, (3) Earnings persistence has a negative and significant effect on earning response coefficient.
Co-Authors Aulia, Alda Kurniawan, Elan Mardiyah, Winda Sari, Sukarni Novita Siti Aisyah suherni