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PENGARUH AUDIT TENURE, FIRM SIZE DAN FIRM AGE TERHADAP AUDIT DELAY Susilo, Bambang Widjanarko; Rokhman, Nur; Kusumajaya, Robby Andika; Saidah, Nur
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol. 4 No. 2 (2024): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/dinamika.v4i2.491

Abstract

The purpose of this study is to determine the effect of audit tenure, firm size and firm age on audit delay. The research covers 48 real estate companies on the Indonesia Stock Exchange from 2019 to 2021, purposive sampling techniques. By using the SPSS v24 tool to perform multiple linear regression analysis. The statistical results obtained by the tenure audit and the size of the company are not significant factors affecting the audit delay. Only the age of the company is significant on the audit delay
PENGARUH PROMOSI DAN KUALITAS PELAYANAN JASA GRABFOOD TERHADAP KEPUASAN KONSUMEN DI KELURAHAN BOJA Bambang Widjanarko Susilo; Elmareza Aizzani; Eni Endaryati; Sri Wahyuning; Haryo Kusumo
MANAJEMEN Vol. 5 No. 1 (2025): MEI : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v5i1.991

Abstract

This study aims to explore the extent to which promotion and service quality affect GrabFood customer satisfaction among Generation Z who live in Boja Village. This study uses a quantitative method with a survey approach, where data is obtained from 100 respondents who are active users of GrabFood through the distribution of questionnaires. To test the proposed hypothesis, multiple linear regression analysis was used. The findings of the study showed that promotion (with a regression coefficient of 0.45) and service quality (regression coefficient of 0.55) both had a positive and significant impact on the level of consumer satisfaction and the Rvalue of 2 was 0.6 that 60% of the consumer satisfaction variable could be explained by the variables of promotion and service quality, The validity of the regression model used was confirmed through a classical assumption test. These results highlight the importance of synergy between the implementation of effective promotional strategies and service quality improvement to create an optimal customer experience. The practical implications of this research can be used by GrabFood management in designing more efficient marketing strategies to increase customer satisfaction and loyalty. In conclusion, the synergy between effective promotional strategies and improving service quality is the key to creating an optimal customer experience and increasing the satisfaction and loyalty of GrabFood users in the region
Pemberdayaan UMKM Pedagang Sate Ayam di Mall Taman Anggrek melalui Program Pembinaan Terstruktur Benny Cuaca; Bambang Widjanarko Susilo; Edy Susanto; Ayu Miranti Kusumaningrum; Galuh Aninditiyah; Rezky Eko Prasetyo; Zahra Dinul Khaq; Vivi Kumalasari Subroto; Febryantahanuji Febryantahanuji
Harmoni Sosial : Jurnal Pengabdian dan Solidaritas Masyarakat Vol. 2 No. 3 (2025): Juli : Harmoni Sosial : Jurnal Pengabdian dan Solidaritas Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/harmoni.v2i3.1918

Abstract

This community service activity aimed to provide guidance and capacity building for micro, small, and medium enterprises (MSMEs), specifically chicken satay vendors operating in the parking area of Taman Anggrek Mall, Jakarta. These culinary MSMEs have strong potential due to their strategic location, which attracts high foot traffic. However, many of these business owners still face challenges in managing and developing their businesses, particularly in terms of managerial skills, financial record-keeping, and marketing strategies. Therefore, this program was designed to enhance their business competitiveness by improving their managerial abilities, introducing simple bookkeeping practices, and promoting the use of digital platforms for marketing. The implementation of the program began with an initial observation to identify the specific needs and challenges faced by the MSME actors. This was followed by interactive training sessions covering topics such as the importance of basic financial management, how to create simple financial reports, and effective yet low-cost digital marketing strategies. In addition to the training, the team also provided intensive one-on-one mentoring to ensure that participants could apply the materials in their daily business operations. The outcomes of the program showed positive developments. The MSME participants began to recognize the importance of keeping financial records as a basis for making business decisions. They were also able to identify internal management issues such as inventory control and business planning. In terms of marketing, most of the vendors have started using digital platforms like WhatsApp Business and Instagram to promote their products, allowing them to reach a wider audience.It is expected that this community engagement initiative will continue and serve as a model for similar training programs targeting culinary MSMEs in other busy urban areas. Such efforts are essential to developing more independent, professional, and competitive MSMEs in the digital era.
The Effect of Environmental Costs and Profitability on Environmental Performance Ratnaningrum, Ratnaningrum; Hermawan, Dedi; Susilo, Bambang Widjanarko; Khaq, Zahra Dinul
Journal of Management and Informatics Vol. 4 No. 2 (2025): August Season | JMI : Journal of Management and Informatics
Publisher : University of Science and Computer Technology

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jmi.v4i2.214

Abstract

This research aims to analyze the influence of environmental costs and profitability on ecological performance at companies in Indonesia. This study is motivated by the phenomenon where many companies allocate ecological costs, but their effectiveness in improving environmental performance is still questionable. By using the method Weighted Least Squares (WLS) to overcome heteroscedasticity, this research tests the relationship between these variables using secondary data from company financial reports. The research results show that Environmental Cost does not have a significant effect on Environmental Performance, indicating that environmental spending is often used as a legitimation tool rather than as a real sustainability strategy. ROE has a significant negative effect on Environmental Performance, which shows that companies with high profitability focus more on achieving profits than on environmental investments. On the contrary, Firm Size has a significant positive effect on Environmental Performance, asserting that large companies are better able to implement environmental policies because they have more resources and face greater stakeholder pressure. This research provides implications for regulators to increase transparency in environmental spending as well as for investors in considering sustainability aspects in their investment decisions.
Analisa Tren dalam Mengevaluasi Kinerja Rasio Keuangan Pt. Gudang Garam Tbk (GGRM) Selama Periode 2020-2023 Bambang Widjanarko Susilo; Benny Cuaca; Edy Susanto; Ayu Miranti Kusumaningrum; Galuh Aninditiyah; Rezky Eko Prasetyo; Zahra Dinul Khaq; Vivi Kumalasari Subroto; Febryantahanuji Febryantahanuji; Sri Wahyuning
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 3 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i3.1417

Abstract

Based on the financial performance analysis of PT. Gudang Garam Tbk (GGRM) during the 2020–2023 period, the company faced significant challenges that impacted its financial condition. One of the main factors affecting the company's performance is the increase in tobacco excise duties, which has affected the cost structure and selling prices of its cigarette products. Additionally, the increasing regulatory pressure and changes in consumer behavior have posed unavoidable challenges. The decline in profitability and liquidity ratios, such as Return on Assets (ROA) and Current Ratio (CR), indicates the negative impact of these external conditions on the company’s ability to generate profit and meet short-term obligations. This decline suggests that the company is struggling to balance income and operational costs. The fluctuating solvency ratio also raises concern. Although the company manages to maintain a balance between debt and equity, these fluctuations show challenges in managing long-term assets and liabilities. Dependence on debt and rising operational costs pose risks to the company's financial stability. These fluctuations affect the company's ability to maintain liquidity and solvency in an increasingly competitive market. Trend analysis from the financial statements indicates that the company needs to strengthen its adaptation strategies and risk management to face the growing market challenges. GGRM must focus on product innovation and marketing strategies that can attract new customers while retaining existing ones. Furthermore, the company must adapt to changing regulations and evolving consumer trends. The results of this study provide important insights for stakeholders regarding the financial condition of the tobacco industry. In this challenging situation, GGRM must continue to develop more adaptive strategies to survive and thrive amidst the dynamic market and increasingly stringent regulations.
Analisis Penerapan Produk Digital, Brand Awareness, dan Kualitas Layanan terhadap Persepsi Kinerja Cabang Bank X di Semarang Metta, Wimala Marsela; Susilo, Bambang Widjanarko; Sulartopo, Sulartopo; Febryantahanuji, Febryantahanuji; Kholifah, Siti
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 2 (2025): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v18i2.3028

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This study aims to analyse the influence of digital products, brand awareness, and service quality on perceived branch performance in a financial institution in Indonesia. The research is motivated by the accelerating digital transformation in the country’s banking industry, which requires conventional financial institutions to innovate to remain competitive amid the growth of fintech and digital banks. The main problem addressed is how these three variables simultaneously and partially affect perceived branch performance. A quantitative approach was employed using survey techniques and questionnaires distributed to customers. Multiple linear regression analysis was used to process the data. The results reveal that digital products, brand awareness, and service quality significantly influence perceived branch performance, both individually and collectively. The coefficient of determination (R²) is 0.652, indicating that the three variables can explain 65.2% of the variance in perceived branch performance. These findings highlight the importance of integrating digital innovation, strong brand presence, and excellent service in improving competitiveness and branch performance in the digital era. The study contributes practical implications for financial institutions in formulating strategic improvements to maintain relevance and competitiveness amid digital disruption.
Pemahaman Literasi Keuangan Dan Manajemen Keuangan untuk pelaku UMKM di Kelurahan Pendrikan Lor,Kecamatan Semarang Tengah, Kota Semarang Susilo, Bambang Widjanarko; Andreas Heri Kurniawan; Andreas Tigor Oktaga; Siska Narulita; Nanik Qosidah; Galuh Aditya
Community : Jurnal Pengabdian Pada Masyarakat Vol. 3 No. 3 (2023): November : Jurnal Pengabdian Pada Masyarakat
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/community.v3i3.465

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk memperkenalkan dan meningkatkan pemahaman tentang literasi keuangan dan manakemen keuangan dalam beberapa hal mencatat transaksi keuangan antara lain harga beli pertama kali, harga waktu djual, selisih kerugian jika tidak laku, dan serta menghitung laba rugi keuntungan atau kerugian sederhana bagi para pelaku UMKM di sekitar Kelurahan Pendrikan Lor, Semarang Tengah, Kota Semarang. Pendekatan ceramah yang menggunakan media visual sebagai alat pendukung, dan dilengkapi dengan sesi tanya jawab, terbukti sangat efektif dalam menyampaikan materi tersebut.
Pendampingan Implementasi Pelaporan Keuangan SAK ETAP Di Koperasi Inti Dana Semarang Ayu Miranti Kusumaningrum; Bambang Widjanarko Susilo; Edy Susanto; Galuh Aninditiyah; Zarah Dinul Khaq; Vivi Kumalasari Subroto; Nanik Qosidah; Benny Cuaca
Community : Jurnal Pengabdian Pada Masyarakat Vol. 4 No. 3 (2024): November : Jurnal Pengabdian Pada Masyarakat
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/z54jy240

Abstract

Savings and loan cooperatives play an important role in strengthening the community's economy, especially in the micro and small sectors. However, many cooperatives face various challenges related to proper financial management and recording. Limited human resources and lack of understanding of relevant accounting standards are the main obstacles. This community service aims to increase understanding and application of SAK ETAP (Financial Accounting Standards for Entities Without Public Accountability) in the Koperasi Simpan Pinjam (KSP) Inti Dana Semarang.  The methods used include training, mentoring, and evaluation of the implementation of  SAK ETAP. The results of this program show an improvement in the quality of financial reports and transparency in cooperative management. This initiative has a positive impact on member trust and the sustainability of cooperative businesses
Pengaruh Brand Image, Brand Awareness, Dan Kualitas Produk Terhadap Keputusan Pembelian Produk: (Studi Pada Merek H&M Di Solo Solo Paragon Mall) Wahyudin Noor; Robby Andika Kusumajaya; Myra Andriana; Haryo Kusumo; Bambang Widjanarko Susilo
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.5684

Abstract

This study aims to determine and analyze the direct influence of brand image on purchasing decisions for H&M brand products at Solo Paragon Mall, to determine and analyze the direct influence of brand awareness on purchasing decisions for H&M brand products at Solo Paragon Mall, to determine and analyze the direct influence of product quality on purchasing decisions for H&M brand products at Solo Paragon Mall and to determine and analyze the simultaneous influence of brand image, brand awareness and product quality on purchasing decisions for H&M brand products at Solo Paragon Mall. This study uses a quantitative method with a sample size of 100 H&M brand consumer respondents. Data were analyzed using multiple linear regression analysis tests. The results of the study indicate that brand image directly has a significant effect on purchasing decisions for H&M brand products at Solo Paragon Mall, brand awareness directly has a significant effect on purchasing decisions for H&M brand products at Solo Paragon Mall, product quality directly has a significant effect on purchasing decisions for H&M brand products at Solo Paragon Mall, and brand image, brand awareness and product quality directly and simultaneously have a significant effect on purchasing decisions for products at Solo Paragon Mall.
Pengaruh Kualitas Layanan, Kualitas Produk dan Harga Terhadap Kepuasan Pelanggan Salon di Tanjung Tabalong Kalimantan Selatan Ike Rachmawati; Bambang Widjanarko Susilo; Sulartopo Sulartopo; Febrytahanuji; Haryo Kusumo
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.7103

Abstract

This study aims to explore how service quality, product quality, and pricing strategies affect the level of customer satisfaction at the RCP Salon located in Tanjung, Tabalong, South Kalimantan. The approach used in this study is quantitative with empirical methods combined with descriptive and inferential statistical analysis. The subjects in this study are customers who have used RCP salon services, with a sample of 100 people who were selected purposively. The data collection technique was carried out through the distribution of questionnaires using the Likert scale, while the data analysis was carried out by multiple linear regression using the help of SPSS software version 22. The results of the study show that service quality, product quality, and price have a significant influence on customer satisfaction. These findings confirm that are key components in creating a satisfying customer experience. These findings provide important insights for salon business managers to always improve service quality, maintain product quality, and set prices that are in line with the value felt by customers. Overall, this research provides a strategic direction for the development of services oriented towards customer satisfaction and loyalty, while strengthening the competitiveness of the salon business in the midst of competition in the beauty services industry.
Co-Authors A Wardi Aftuqa Sholikatur Rohmania Aftuqa Sholikatur Rohmania Aji Priyambodo Andreas Heri Kurniawan Andreas Tigor Oktaga, Andreas Anggun Putri Dwi Aniqotunnafiah Aniqotunnafiah Antaseno, Faisal Astono, Ari Dwi Ayu Miranti Kusumaningrum Ayu Miranti Kusumaningrum Ayu Miranti Kusumaningrum Benny Cuaca Benny Cuaca Deddy Krisdiyanto Dedi Hermawan Dimas A W Dimas Adi Wicaksono Dimas Adi Wicaksono Edy Susanto Edy Susanto Edy Susanto Elmareza Aizzani Eni Endaryati Febryantahanuji Febryantahanuji Febryantahanuji Febryantahanuji Febrytahanuji FIKRIYATUL KHABIBAH Galuh Aditya Galuh Aninditiyah Galuh Aninditiyah Galuh Aninditiyah Haris Ihsanil Huda Haryo Kusomo Haryo Kusumo Haryo Kusumo Heru Yulianto Heru Yulianto Heru Yulianto Heru Yulianto Ike Rachmawati Khaq, Zahra Dinul Krisnawati, Hani Kusumajaya, Robby Andika Kusumo, Haryo Metta, Wimala Marsela Mudjiyono Mudjiyono Indonesia Mudjiyono Mudjiyono Mudjiyono Mudjiyono Mudjiyono Mudjiyono Muhammad Ryza Awwali , Sulartopo, Muhammad Ryza Awwali , Muhammad Toriq Firmansyah Munadi Munadi Myra Andriana Nanik Qosidah Nanik Qosidah Ninik Dwi Atmini Nur Fatoni Nur Rokhman Pipiek Septianingrum Praditya Dewi Arumsari Praditya Dewi Arumsari Priyo Nugroho Adi Priyo Wibowo Ratnaningrum Ratnaningrum, Ratnaningrum Rezky Eko Prasetyo Rezky Eko Prasetyo Risma Nurhapsari Ristanto, Hesti Riyono Riyono Riyono, Riyono S A, Umi Nur Saidah, Nur Salsabilla Ika Safitri Septianingrum, Pipiek Siska Narulita SITI KHOLIFAH Stanislaus Wahyu Eka Sukemi Kamto Sudibyo Tantik Sumarlin . Umi Nur S A Vivi Kumalasari Subroto Vivi Kumalasari, Vivi Wahyudin Noor Wahyuningsih, Endang Dwi Wesly Tumbur ML Tobing Wesly Tumbur ML Tobing Y Sutomo Y. Sutomo Yeremia Fransica Wisesa Yolanda Desitawati Yoto Yoto Yuli Widiyanti Zahra Dinul Khaq Zahra Dinul Khaq Zarah Dinul Khaq Zarah Dinul Khaq