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Pengaruh Endorser Yoshiolo Terhadap Brand Image Word Division Rahmat, Kamaluddin
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol 6, No 1 (2019): JURNAL KONSEP BISNIS DAN MANAJEMEN NOVEMBER
Publisher : Universitas Medan Area

Word Division is a local shoe brand that uses endorsers in its promotion. One of the endorsers chosen was Yoshiolo but Yoshiolo was better known through promotional content for foreign brands. This study aims to determine the influence of Yoshiolo as an endorser of the Word Division brand image. This study uses this study using a survey approach using questionnaires as a basic data collection tool and generally uses statistical methods. The results of the analysis show that Yoshiolo as an endorser has a positive and significant influence on the Word Division brand image

Pengaruh Endorser Yoshiolo Terhadap Brand Image Word Division Kamaluddin Rahmat
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol 6, No 1 (2019): JURNAL KONSEP BISNIS DAN MANAJEMEN NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v6i1.2708

Word Division is a local shoe brand that uses endorsers in its promotion. One of the endorsers chosen was Yoshiolo but Yoshiolo was better known through promotional content for foreign brands. This study aims to determine the influence of Yoshiolo as an endorser of the Word Division brand image. This study uses this study using a survey approach using questionnaires as a basic data collection tool and generally uses statistical methods. The results of the analysis show that Yoshiolo as an endorser has a positive and significant influence on the Word Division brand image

Pengaruh Kinerja Keuangan, Implementasi Good Corporate Governance dan Struktur Kepemilikan Terhadap Pengungkapan Sustainability Report Kamaluddin Rahmat
Accounthink : Journal of Accounting and Finance Vol. 7 No. 2 (2022): Oktober 2022
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v7i2.7223

Tujuan dari penelitian ini adalah untuk menganalisa pengaruh Kinerja Keuangan, Implementasi Good Corporate Governance, dan Struktur Kepemilikan terhadap Pengungkapan Sustainability report di 15 perusahaan yang memiliki skor Corporate Governance Perception Index pada tahun 2018. Pengungkapan Sustainability report diproksikan dengan indikator G4 yang terdiri dari 152 indikator. Metode yang digunakan dalam penelitian ini adalah metode statistik non-parametrik dengan Somer’s D Test sebagai metode analisis data. Hasil penelitian menyatakan bahwa Profitabilitas dan Likuiditas sebagai variabel dari Kinerja Keuangan memiliki pengaruh positif dan signifikan terhadap pengungkapan Sustainability report. Implementasi Good Corporate Governance memiliki pengaruh positif namun tidak signifikan terhadap pengungkapan Sustainability report. Kepemilkan Institusional sebagai variabel dari Struktur Kepemilikan memiliki pengaruh positif namun signifikan terhadap pengungkapan Sustainability report sedangkan Kepemilikan Manajerial dan Kepemilikan Asing tidak memiliki pengaruh sama sekali.

Pengaruh Kualitas Akrual dan Tata Kelola Terhadap Stock Return Soni Okabrian; Afifa Nurhanifah; Kamaluddin Rahmat; Venni Avionita
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 8 No. 1 (2023): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v8i1.27200

This study aims to determine the effect of accrual quality through discretionary accruals and governance through institutional ownership, independent commissioners, audit committees and directors on Stock Returns. The study used data from 39 companies included in the Kompas 100 index from 2019 to 2021. The results showed that there was a significant effect on accruals and independent commissioners' discretionary variables on Stock Returns, while for institutional ownership, audit committee and advisory variables had no effect on Stock Returns. . Discretionary accruals have a negative effect on Stock Returns, while independent commissioners have a positive effect on Stock Returns. Taken together discretionary accruals, institutional ownership, independent commissioners, audit committees and directors influence Stock Returns by 14.5%.

The Influence of Financial Literacy, Access to Capital, Motivation and Interest in Using E-Commerce on the Performance of MSMEs in Karawang Regency Rizke Wiliyanti; Venni Avionita; Kamaluddin Rahmat
Eduvest - Journal of Universal Studies Vol. 5 No. 2 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i2.33414

This study aims to determine the influence of Financial Literacy, Access to Capital, Motivation, and Interest in Using E-commerce on the Performance of MSMEs. This study is a quantitative research using primary data in the form of questionnaires distributed online (google form media) and offline (direct interviews with respondents). The sample in this study was determined by the Slovin formula with an error tolerance rate of 10% so that the number of respondents was as many as 300 MSME actors. The collected questionnaires are then tabulated and then processed using the SPSS version 26 application. The results of this study show that access to capital, motivation, and interest in using e-commerce have a positive effect on the performance of MSMEs in Karawang Regency. The better access to capital, motivation, and interest in using e-commerce, the performance of MSMEs in Karawang district will increase. Meanwhile, the Financial Literacy variable has an insignificant relationship with the MSME Performance variable in Karawang Regency. Furthermore, the value of the Adjusted R-Square in this study is 0.618 which means that the variation in the variables of financial literacy (X1), access to capital (X2), motivation (X3), and interest in using e-commerce (X4) can explain 61.8% in the variation in the performance of MSMEs (Y). While the remaining 38.2% is influenced by other factors outside this study that can affect the performance of MSMEs.

PENGARUH SUKU BUNGA, INFLASI DAN PRODUK DOMESTIK BRUTO (PDB) TERHADAP RETURN SAHAM Devina Amallia; Kamaluddin Rahmat; Windi Ariesti Anggraeni
Jurnal Trial Balance Vol. 3 No. 2 (2025)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v3i2.148

The capital market in the macroeconomic context plays a strategic role in a country's economy, particularly in raising funds and managing the optimal utilization of economic resources. Investors are required to have the ability to project future capital market conditions as a basis for making sound investment decisions. This study aims to analyze the influence of interest rates, inflation, and Gross Domestic Product (GDP) on stock returns. The population of this study includes companies listed in the IDX High Dividend 20 index on the Indonesia Stock Exchange (IDX), with a sample selected using purposive sampling, resulting in a total of 55 companies. This research employs a descriptive-verificative method with a quantitative approach. The results showed that interest rates, and inflation partially affect stock returns. GDP partially has no effect on stock returns. Interest rates, inflation and GDP simultaneously affect stock returns.

Pengaruh Corporate Social Respon (CSR) dan Return on Assets (ROA) Terhadap Nilai Perusahaan Sinta Fitriani; Eva Maria Sulastri; Kamaluddin Rahmat
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 4 (2026): Agustus 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i4.7186

This study aims to analyze the influence of Corporate Social Responsibility (CSR) and Return on Assets (ROA) on firm value in the coal mining sector listed on the Indonesia Stock Exchange during the period 2021–2024. The study uses a quantitative approach with a causal associative method and secondary data obtained from annual reports and sustainability reports of coal companies. The sample was selected using purposive sampling, resulting in 11 companies and 44 observations. Data analysis was performed using multiple linear regression after passing classical assumption tests. The results show that CSR has a positive effect on firm value but is not statistically significant. ROA has a negative effect, also not significant. The coefficient of determination (R Square) of 0.107 indicates that CSR and ROA can only explain 10.7% of the variation in firm value, while the remaining variation is influenced by other factors not examined in this model. This study strengthens the relevance of stakeholder theory, legitimacy theory, and signaling theory in explaining firm value in the high-risk extractive industry sector. The novelty of this research lies in its focus on the coal sector and the use of a more recent period. The study recommends that coal companies strategically integrate CSR and improve financial performance transparency to support the creation of long-term firm value.

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