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Analisis Pengaruh Kualitas Produk dan Strategi Promosi Terhadap Keputusan Pembelian Produk Wardah di Beauty House Reni Yesi; Murdan Sianturi
Mulia Pratama Vol 1 No 1 (2021): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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This study aims to determine whether product quality and promotional strategies have an influence on purchasing decisions for wardah products at Beauty House. This study uses data collection methods, namely field research using statement data (questionnaires). The sample method used is the slovin method, totaling 66 respondents to consumers of Wardah Beauty House products. Data analysis using multiple linear analysis method, coefficient of determination analysis, t test, f test using SPSS version 20. The results showed that there was a positive and significant influence on purchasing decisions for wardah products at Beauty House. The results of multiple linear regression analysis obtained that the regression equation Y = 0.748 + 0.455X1 + 0.544X2 it shows the regression coefficient of the product quality variable (X1) is 0.748. This means that if the quality of the product increases by one unit, it will have an influence on purchasing decisions of 0.455. For the promotional strategy variable (X2) of 0.544. This means that if the promotional strategy has increased by one unit, it will have an influence on purchasing decisions of 0.544. From the results of the two coefficients, the independent variable that has the most dominant influence on the dependent variable is the promotional strategy variable (X2) with a value of 0.544. Based on the test results the coefficient of determination (R^2) = 53.2%. The results show that purchasing decisions are influenced by product quality and promotion strategies by 53.2% and the rest is influenced by other factors not examined. The results of the partial test (t test) show that the results of the value of product quality (X1) on purchasing decisions (Y) show t counted 3.766 > t table 1.998 then product quality has an influence on purchasing decisions. The results of testing the promotional strategy variable (X2) on purchasing decisions (Y) show t count 3.746 > t table 1.998, then the promotion strategy has no effect and is significant on purchasing decisions. The overall test results (f test), calculated f (35,744 > 3.14), then the product quality and promotion strategy together have a positive and significant influence on purchasing decisions

Analisis Koreksi Fiskal Atas Pendapatan dan Biaya Dalam Menentukan Pajak Penghasilan Badan Terutang Pada CV Dirgantara Jaya Murdan Sianturi; Anisa Hildayanti
Mulia Pratama Vol 1 No 1 (2022): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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The object of this research is CV Dirgantara Jaya. The purpose of this study was to determine the magnitude of the fiscal correction on income to the corporate income tax payable on CV Dirgantara Jaya, determines the amount of fiscal correction on expenses for the corporate income tax payable to CV Dirgantara Jaya, and determine the magnitude of the fiscal correction on income and expenses for the corporate income tax payable to CV Dirgantara Jaya. The type of research data used in this study is quantitative research which is expressed in the form of numbers, values or amounts in the form of financial statements, namely the balance sheet and income statement for 2021 and 2022 on CV Dirgantara Jaya, the source of data used in this study is secondary data, in this study researchers took the form of financial reports taken directly from the company. As for the population in this study is the financial statements (commercial) CV Dirgantara Jaya. And the samples in this study are the financial reports (profit and loss and balance sheet), components of costs and income for 2021 and 2022 on CV Dirgantara Jaya. In this study the authors also used data collection methods by way of library research and field research. The author's data analysis method uses quantitative analysis and descriptive analysis. The results of this study concluded that there are differences between corporate income tax payable by company and the researcher's analysis. The amount of corporate income tax owed by a company can be determined by reconciling commercial profit and loss to a taxable income statement. After carrying out a fiscal reconciliation, the author obtains a fiscal correction on income against corporate income tax payable in 2021 of IDR 169,328,000 and a fiscal correction on income against corporate income tax payable in 2022 of IDR 150,870,431. There is a fiscal correction of costs for corporate income tax payable in 2021 of IDR 10,790,500 and a fiscal correction for costs for corporate income tax payable for 2022 of IDR 17,615,750. Then the total fiscal correction on income and expenses for the corporate income tax payable in 2021 is IDR 180,118,500 and the fiscal correction for income and expenses for the corporate income tax payable for 2022 is IDR 168,486,181

Analisis Perhitungan Pajak Pertambahan Nilai dan Pajak Penghasilan Pasal 22 Terhadap Pajak Terutang Pada PT. Sumber Mitra Ramothy Murdan Sianturi; Vika Alviyani
Mulia Pratama Vol 1 No 1 (2023): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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This research was conducted at PT. Sumber Mitra Ramothhy whose address is Ruko Cibubur Indah Blok F No. 12, Jl. Shooting Range, East Jakarta. This study aims to find out how the calculation of Value Added Tax (VAT) and Article 22 Income Tax, is it in accordance with the Laws and Tax Regulations and their effect on the Tax Payable at PT. Sumber Mitra Ramothy. The research method used in this study is a quantitative and descriptive analysis method. The results of the analysis show that it is known that the total purchases of goods during 2021 amounted to Rp 6,959,853,782 and the total sales of goods during 2021 amounted to Rp 14,241,522,200. From the calculations that have been done by the author, the amount of VAT payable is Rp 661,969,891 and the amount of Income Tax Article 22 is Rp 108,127,705. The calculation and collection of VAT and Article 22 Income Tax by the company are in accordance with the Laws and Tax Regulations. However, there are still errors in recording the calculation of VAT payable. There are overpayments on Output VAT due to data recording errors that should not be recorded in July amounting to Rp. 1,049,990 and in October amounting to Rp. 23,994, there are also overpayments due to unrecorded sales returns of Rp. 5,078,821 and underpayments due to not recorded at Rp 24,003 in November, so it has a direct effect on the tax payable.

Pengaruh Return On Asset dan Debt To Asset Ratio Terhadap Audit Delay Murdan Sianturi; Revika Verawati Simbolon
Mulia Pratama Vol 2 No 1 (2023): Special Proceedings
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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The aim of this research is to determine the effect of return on assets and debt to asset ratio on audit delay in food and beverage sub-sector companies listed on the IDX for the 2020-2022 period. This research uses secondary data which can be accessed via the Indonesia Stock Exchange website (www.idx.co.id) in the form of financial reports and company annual reports. The data analysis techniques used are the classic assumption test, t test, F test and multiple regression analysis using Eviews software. The research results show that first, ROA has a significant effect on audit delay. This is indicated by the value of tcount < ttable (-1.8166 > 1.671) with a prob value of 0.0473 < 0.05. Second, DAR has no significant effect on audit delay. This is indicated by the value of tcount > ttable (0.5227 < 1.671) with a prob value of 0.6031 > 0.05. Third, ROA and DAR simultaneously have a significant effect on audit delay. This is indicated by the value of Fcount > Ftable (3.7503 > 3.150) and a significance value of 0.02 < 0.05.

Analisis Pengaruh Kualitas Pelayanan dan Fasilitas Lingkungan Terhadap Kepuasan Penyewa Pada PT. Plaza Nusantara Realty Boby Kristian Lase; Rakhmat; Murdan Sianturi
Mulia Pratama Vol 1 No 1 (2024): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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The author's goal is to conduct research to determine the effect of service quality on tenant satisfaction at Plaza Indonesia mall, to determine the effect of environmental facilities on tenant satisfaction at shopping centers or Plaza Indonesia malls. The sampling technique used is non-probability sampling. Non-probability sampling is defined as a sampling technique in which the researcher selects a sample based on the researcher's subjective judgment rather than random selection. The number of samples used in this study were 50 respondents as tenant employees or tenants at Mall Plaza Indonesia. The results of this study were collected through questionnaires which were processed and analyzed using multiple linear regression. Then to test the quality of the data used is the validity test and reliability test. To test the hypothesis in this study. Researchers used the t test and F test and carried out a determination test. After conducting the analysis the authors draw the following conclusions: 1) Based on multiple linear regression calculations it is known that environmental facilities have an influence on tenant satisfaction 2) From the t-test results there is a significant and significant influence between the variables of environmental facilities and tenant satisfaction 3) From the test results F and the results of the Coefficient of Determination test show that there is a positive influence between service quality and environmental facilities which together on tenant satisfaction

Accurate 5 Accounting Computer Training to Improve the Digital Competence of Students at SMKS Bina Siswa Utama 1 West Bekasi Rumia Simanullang; Murdan Sianturi; Irdawati; Ryan Saputra Alam; Charelia Lumban Gaol; Agnes Putri Niradita; Nurfai Faisal
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2026): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v7i2.9344

The rapid advancement of digitalization in the accounting field requires vocational high school students to develop competencies in accounting software that meet the demands of the business and industrial sectors. However, students at SMKS Bina Siswa Utama 1 Bekasi Barat still have limited skills in operating Accurate 5 accounting software. This Community Service Program (PKM) aimed to enhance students’ knowledge and practical competencies in using Accurate 5 for recording financial transactions and preparing computerized financial statements. The program was implemented through lectures, instructional sessions, software demonstrations, hands-on practice, case-based learning, and performance evaluation. The training was conducted over two days using a trading company case study, UD Jepin Mandiri, and involved 31 twelfth-grade Accounting students. The results demonstrated that participants were able to create a company database, input master and transaction data, manage accounting records, and independently generate financial reports using Accurate 5. Furthermore, participants showed significant improvement in their understanding of the computerized accounting cycle and their ability to operate accounting software in accordance with industry requirements. Therefore, this community service initiative made a positive contribution to strengthening students’ digital accounting competencies and improving their readiness to enter the workforce in the era of business digitalization.

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