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Pengaruh Marketing Mix, Kualitas Pelayanan dan Citra Merk terhadap Keputusan Pembelian Produk Piston Murdiono; Syariefful Ikhwan; Muhammad Syaifulloh; Roby Setiadi; Roni
Journal of Economics and Management (JECMA) Vol. 1 No. 1 (2019): Februari
Publisher : Program Studi Manajemen Universitas Muhadi Setiabudi

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Abstract

This study aims to determine and analyze the influence of marketing mix, quality of branding and brand image on the purchasing decision of fim piston on CV Takkara Auto Part Brebes in 2017-2018. This type of research is comparative causal research. This study used primary data and this research method used a questionnaire with a sample of 80 respondents. Hypothesis testing using multiple linear regression analysis. The results of this study partially influenced the marketing mix significantly on purchasing decisions, with a calculated t value of 14,180 > t table of 1,992 and a significance value of 0.000 < 0.05. Service quality has a significant positive effect on purchasing decisions, with a calculated t value of 6.482 > t table of 1.992 and a significance value of 0.000<0.05. And the brand image has a significant positive effect on purchasing decisions, with a calculated t value of -6.187 > t table of -1.992 and a significance value of 0.001 < 0.05. Simultaneously marketing mix, service quality and brand image have a significant effect on purchasing decisions, with a calculated F value of 375,591 > F of 2.725 and a significance value of 0.000 < 0.05.
Analisis Return on Assets (ROA) dan Return on Equity (ROE) terhadap Harga Saham Evatul Djannah; Roni; Maftukhin; Dwi Harini; Indah Dewi Mulyani
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

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Abstract

The development of the capital market that is as tight as possible has resulted in many companies seeking business capital by conducting Initial Public Offerings (IPOs) in the capital market. This turned out to be well captured by the Indonesian banking industry and even some Indonesian banks had good stock performance so that they were included in the Location Quotient 45 (LQ) stocks. There are many things that can affect stock prices so research is needed on factors that affect stock prices, especially banking. The data obtained using secondary data, with the number of samples used were 5 public companies that were included in banking stocks in LQ45 and the analysis used was descriptive analysis, classical hypothesis testing and multiple regression analysis using the SPSS program. The results of the analysis reveal that simultaneous Return on Assets (ROA), and Return on Equity (ROE) do not affect the stock price and both can explain changes in stock prices weakly. Partially ROA has no effect on stock price nor does ROE affect stock price
Pengaruh Akuntabilitas Laporan Keuangan Dana Desa dan Ketaatan Peraturan Perundang-undangan terhadap Kualitas Kinerja Bendahara Desa Veronika Hutapea; Maftukhin; Hilda Kumala Wulandari; Roni; Anisa Sains Kharisma
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

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Abstract

Compliance with laws and regulations is an important part that is directly related to the accountability of the performance of government agencies. This study aims to determine and analyze the effect of: accountability of village fund financial statements, compliance with laws and regulations, and accountability of village fund financial statements and compliance with laws and regulations on the quality of performance of village treasurers. The population in the study was 40 village treasurers. Sample selection uses a saturated sampling technique. The data used is primary data. Data collection in this study used questionnaires as research instruments. Test research instruments using validity and reliability tests. The hypothesis test uses a multiple regression test preceded by a normality test, a multicollinearity test and a heteroskedasticity test. Hypothesis testing using SPSS. The theoretical basis used is the theory of accountability of village fund financial statements, compliance with laws and regulations and the quality of performance of the village treasurer. The results showed that: the accountability of village fund financial statements partially has a significant effect on the quality of the village treasurer's performance, partial compliance with laws and regulations does not have a significant effect on the quality of the village treasurer's performance, the accountability of village fund financial statements and compliance with laws and regulations simultaneously have a significant effect on the quality of village treasurer's performance.
Pengaruh Kesadaran Wajib Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan Ririn Widia Astuti; Anisa Sains Kharisma; Roni; Dumadi; Nasiruddin
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

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This paper aims to find out the influence of taxpayer awareness, tax sanctions on taxpayer compliance in paying Land and Building Tax (PBB) in Teggongan Village. The sample used was 85 respondents. The data used is primary data in the form of distributing questionnaires to all residents of Tegongan Village who are taxpayers. The analytical tool used in this study used a data quantity test tool in the form of validity and reability tests and hypothesis tests in the form of multiple linear regression tests. The results showed that taxpayer awareness does not affect taxpayer compliance in paying land and building taxes, tax sanctions affect taxpayer compliance in paying land and building taxes, taxpayer awareness and tax sanctions jointly affect taxpayer compliance in paying land and building taxes in Teggongan Village
Mengukur Kinerja Keuangan PT BNI (Persero) Tbk dengan Menggunakan Rasio Keuangan Irna Roseniati; Yenny Ernitawati; Roni; Muhammad Badrun Zaman; Titi Rahmawati
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

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Abstract

Financial performance is an illustration of a company's success that can be used as a basis for making decisions by analyzing financial reports using profitability ratios (Return on Assets, Return on Equity and Net Profit Margin), solvency ratios (Debt to Assets and Debt to Equity) and growth ratios ( net profit growth, growth in share earnings and growth in total assets) which has the aim of knowing and explaining an overview of financial performance at PT BNI Persero) Tbk in each period. The object used comes from PT BNI (Persero) Tbk with population and samples taken from financial statements, in the form of balance sheets and income statements for 5 periods, namely 2017 to 2019. The type of approach used is a deductive approach with secondary data with a horizontal analysis method carried out by comparing financial reports use ratios to determine the company's financial performance. The results of the analysis of the financial performance of PT. BNI (Persero) Tbk is quite good, even though there were many percentage reductions in the profitability ratio and growth ratio in 2018, the company was able to increase the percentage again the following year.
Analisa Tingkat Likuiditas dan Profitabilitas terhadap Harga Saham Perusahaan yang Terdaftar di LQ45 BEI Periode 2017-2019 Windy Girmaliya; Dumadi; Yenny Ernitawati; Hilda Kumala Wulandari; Roni
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

The existence of a campaign about Yuk Saving stocks makes people have an understanding of stocks so that they are interested in investing in stocks. Stock prices are a benchmark for investors in investing. Many things can affect stock prices, so research is needed on the factors that affect stock prices. This study uses quantitative methods with panel data regression. The number or samples used are 33 public companies which are included in LQ45 shares. This study asseses financialperformance intheshort therm by using liquidity ratios and profiabilityratios. The liquidity ratio describes the company's abilityto payits financyal obligation that must be fulfiled imediately, measured using the currentratio. Profitaibility rasio is use to meausure the conpany's ability to generatiprofit, measure by using ROA. The company willfind ways to maximize the value of it shares indicated by its share price. The stock preceuse in this study is the closing price.
Pengaruh Pengetahuan Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Samsat Brebes Kartika Nurul Aeni; Anisa Sains Kharisma; Titi Rahmawati; Roni; Amelia Sholeha
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

Taxes are people's contributions to the state treasury based on the law (which are enforced) by not getting reciprocal services that can be shown and used to pay taxes. There are factors that affect taxpayer compliance when paying PKB, one of which is tax knowledge, tax sanctions and taxpayer compliance. The sample used was 50 motor vehicle taxpayers using a distributed questionnaire. This study uses sampling with the accidental sampling method, which is a sampling method by taking respondents who happen to meet with the researcher, the sample can be used, if it is seen that the person is suitable as a data source. In this study to test the hypothesis whether there is a significant effect between tax knowledge and tax sanctions with taxpayer compliance in paying motor vehicle taxes at the Brebes SAMSAT. counted as 5,526. This shows that the tax variable (X2) has a significant effect on the motorized vehicle taxpayer compliance variable (Y) in SAMSAT Brebes. There is a significant effect between tax taxes and taxpayer compliance in paying motor vehicle taxes at SAMSAT Brebes.
Pengaruh Set Kesempatan Investasi, Pertumbuhan Laba dan Konservatisme terhadap Kualitas Laba pada Perusahaan Terdaftar di Bursa Efek Indonesia Siti Rofiqoh; Maftukhin; Roni; Dumadi; Slamet Bambang Riono
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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This study was conducted to obtain empirical evidence regarding the effect of investment opportunity sets, profit growth and conservatism on earnings quality with the object of research being trade, service and investment sector service companies listed on the IDX from 2015 to 2019. The method used to determine the sample in this study is by using a purposive side technique so that 41 companies are obtained from the total listed companies as many as 167 companies. The data processing analysis technique uses the SPSS application. The results show that the investment opportunity set has no effect on earnings quality. Meanwhile, profit growth and conservatism have a positive effect on earnings quality.
Pengaruh Pendapatan Asli Daerah dan Dana Alokasi Umum terhadap Belanja Modal pada Kabupaten di Jawa Tengah Nurul Fitriyani; Hilda Kumala Wulandari; Roni; Andi Yulianto; Slamet Bambang Riono
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 2 (2020): Agustus
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v2i2.971

Abstract

This study aims to determine the impact or influence of local original income (PAD) of the general allocation fund (DAU) and capital expenditure on districts or cities in Central Java Province. This research is a quantitative study by applying secondary data. The research population is a report on the capital expenditure of the district or city government in Central Java province starting from 2019-2020 consisting of 35 regencies/cities. The sample of this study is the capital expenditure report of the local government of Brebes Regency whose APBD realization report is listed in the 2019-2020 APBD realization report and uses purposive sampling. The analysis technique utilized in this study is multiple linear regression with the help of the SPSS application. From the results of the study, it was revealed that the variables of Regional Original Income and General Allocation Fund had a significant positive impact on Capital Expenditure
Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan Koperasi Simpan Pinjam Swamitra Mitra Bahari Tegal Asih Setyaningsih; Roni; Andi Yulianto; Slamet Bambang Riono; Dwi Harini
Journal of Accounting and Finance (JACFIN) Vol. 3 No. 1 (2021): Februari
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v3i1.974

Abstract

This research is entitled financial ratio analysis to assess the financial performance of the Swamitra Mitra Bahari Tegal savings and loan cooperative. The purpose of this study is to determine the financial performance of the Swamitra Mitra Bahari Tegal savings and loan cooperative regarding the assessment of financial performance. This research method uses quantitative descriptive research. The population in this study is the financial statements of the Swamitra Mitra Bahari Tegal savings and loan cooperative, with the sample taken is the cooperative's financial statements for the last two years, namely 2020 and 2021. The result of this study is that the liquidity ratio and solvency ratio in the Swamitra Mitra Bahari Tegal savings and loan cooperative in 2020 to 2021 are included in the bad criteria. The rentability ratio in the ROA analysis results in 2020 is included in the less good criteria and in 2021 it is included in the criteria is quite good, while the ROE analysis results in 2020 are included in the good criteria and in 2021 it is included in the excellent criteria.