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All Journal Science of Management and Students Research Journal (SMS) Jurnal Aplikasi Perpajakan
Muhammad Raihan Mubaraq
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Economics, Econometrics & Finance

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Pengaruh Promosi Penjualan Sabun Leivy terhadap Keputusan Pembelian pada Konsumen CV. Kiano Sukses Mandiri Kota Jambi Muhammad Raihan Mubaraq
Science of Management and Students Research Journal (SMS) Vol 1, No 5 (2019): Mei
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (393.848 KB) | DOI: 10.33087/sms.v1i5.22

Abstract

This researchdiscusses the sales promotion of purchasing decisions on CV. Kiano Sukses Mandiri Jambi City. The object of this research is CV. Kiano Sukses Mandiri Jambi City Period 2013-2017. The type of data in this research uses primary data and secondary data, it can be used using questionnaires and such as literature books, newspapers, magazines, and information relating to the problem being discussed. The population in this research were all consumers of CV. Kiano Sukses Mandiri Jambi City in 2017 was 554. The sample in this research was 100 people. By using descriptive qualitative methods and quantitative descriptive methods. The analysis tool that uses Simple Linear Regression Equations with the support by SPSS 20.0 software besides that is also tested Classical assumptions and hypothetical test to determine the significance of independent variables on variables using F Test, t Test and Test of determination. Based on the results of the research examining this research meets the requirements in the classic assumption test. Based on hypothetical testthe value of T count on the Sales Promotion variable (X) is 5.614 with a significance level of 0.000. Because the value of t count is 5.614> the value of t table is 1.984 and the significance level is 0.000 <probability of significance a = 0.1. then Ho refused Ha accepted. This means that the Promotion Sales variable individually has a positive and significant effect on the Purchase Decision Conclusions Based on thisresearch Sales Promotion on Leivy soap products from 100 respondents the score is 309.65 and belongs to the category of "good enough". Related, based on these results, the average respondent was seen as a Sales Promotion for Leivy soap products which was quite good or sufficient according to this, as seen from respondents who had long been Leivy soap consumers. The purchase decision on Leivy soap consumers from 100 respondents was 348.2 and included in the "good" category. Related, based on these results, the average respondent was seen based on a good Leivy Purchase Decision, according to this, it was seen from respondents who believed in the quality of the product on Leivy soap.
STRATEGI PENGENDALIAN PAJAK PARKIR DAERAH BERBASIS AKUNTANSI MANAJEMEN: TINJAUAN LITERATUR Muhammad Raihan Mubaraq; Aisyah Zarkasi; Nurul Rusdiansyah
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.364

Abstract

Local taxes are a primary source of Regional Original Revenue (PAD) and play a crucial role in supporting fiscal autonomy of local governments. Among these taxes, parking tax has significant potential due to increasing urban mobility and motor vehicle growth. Nevertheless, its contribution to PAD remains low due to weak supervision, low taxpayer compliance, and limitations in infrastructure and collection systems. This study employs a qualitative descriptive literature review to examine management accounting as a foundation for parking tax control strategies. Literature sources include scholarly journals, books, and regulations related to management accounting, local taxes, and fiscal control. The analysis indicates that implementing management accounting through planning, monitoring, information analysis, and evaluation enhances the effectiveness of parking tax collection. Management accounting-based control strategies integrating policy, monitoring, technology, and evaluation improve taxpayer compliance, optimize target realization, and strengthen parking tax contribution to PAD. Consequently, parking tax serves not only as a revenue source but also as a strategic instrument for more transparent, efficient, and accountable local fiscal management. This study provides a conceptual framework for developing parking tax control strategies and offers opportunities for future empirical research to assess their effectiveness in practice.
Co-Authors Aisyah Zarkasi Nurul Rusdiansyah