Claim Missing Document
Check
Articles

Found 14 Documents
Search

Pengaruh Brand Image, Promosi dan Online Customer Rating Terhadap Keputusan Pembelian Skincare Avoskin Pada Shopee Faiz Sidqi Robbani; Riyandi Nur Sumawidjaja; Dadan Abdul Aziz Mubarok
Jurnal Bisnis, Manajemen, dan Ekonomi Vol. 7 No. 3 (2026): Jurnal Bisnis, Manajemen dan Ekonomi
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jbme.v7i3.3617

Abstract

The decision to purchase skincare through a marketplace is formed in situations where consumers have extensive access to information but cannot inspect the product in person. This study examines the role of brand image, promotion, and online customer ratings in explaining the purchase of Avoskin products through Shopee. Data were obtained from 100 consumers residing in Bandung City, who had purchased Avoskin through Shopee, and were selected based on research criteria. Respondents' responses were collected using a five-level questionnaire and analyzed through multiple linear regression after examining the instrument's quality and model requirements. The findings indicate that brand perception and online customer ratings are positively related to purchase decisions. In contrast, promotion did not demonstrate a convincing partial contribution when the other two variables were analyzed in the same model. Among the tested predictors, online customer ratings produced the largest standardized coefficient. The three variables collectively explained 38.9% of the variation in purchase decisions. These results indicate that in online skincare transactions, consumers rely more on brand reputation and previous user experience than on promotions readily available in various stores. For Avoskin, strengthening consumer decisions needs to be done through quality consistency, post-purchase experience management, handling negative evaluations, and promotional programs tailored to skin needs and product understanding.
Pengaruh Engagement Rate, Kepuasan Pengunjung, dan Customer Experience Terhadap Minat Berkunjung di Museum Geologi Bandung: Penelitian Shafira Azkia Syawaliyah; Riyandi Nur Sumawidjaja; Dadan Abdul Aziz Mubarok; Erna Herlianawati
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.4481

Abstract

The purpose of this study is to ascertain how visitors' intentions to visit the Geological Museum of Bandung are influenced by social media engagement rate, visitor satisfaction, and customer experience. The study is predicated on evolving post-pandemic tourist behavior, variable visitor numbers, and disparities in the efficacy of involvement across digital channels. People who have visited the museum were given questionnaires as part of a quantitative approach. Multiple linear regression, validity tests, reliability tests, and hypothesis testing were used to process the data. The findings show that visit intention is positively and significantly impacted by engagement rate, visitor satisfaction, and customer experience, both separately and collectively. In order to boost public interest, our findings highlight the significance of increasing visitor experiences, enhancing digital communication tactics, and improving service quality.
Analisis Perlakuan Pajak Pertambahan Nilai (PPN) atas Jasa Outsourcing Berdasarkan Management Fee dan Total Tagihan Intan Paujijah; Riyandi Nur Sumawidjaja; Yoyo Sudaryo
Indonesian Journal of Multidisciplinary on Social and Technology Vol. 4 No. 3 (2026): Juli - Oktober
Publisher : PT Ilmu Data Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijmst.v4i3.13100

Abstract

This study analyzes the treatment of Value Added Tax (VAT) on security outsourcing services provided by PT Karya Cahaya Anue by comparing the tax base (DPP) calculated from the management fee versus the total invoice value. Outsourcing service billing typically consists of two cost groups: labor-related costs (salary, BPJS, THR, uniforms, and operational costs) and the management fee received as compensation for managerial services. In practice, some service users request that VAT be calculated on the total invoice, while Minister of Finance Regulation (PMK) Number 83/PMK.03/2012 stipulates that when labor costs are clearly itemized separately from the service fee in the tax invoice, the VAT base should use the "Other Value," represented by the management fee. This research uses a qualitative case study method, analyzing cooperation agreements, cost breakdowns, tax invoices, and procurement documents. The results show that VAT calculated on the management fee for a 26-personnel contract amounted to Rp1,554,818.76, while VAT calculated on the total invoice of Rp155,481,875.57 amounted to Rp17,103,006.31, a difference of Rp15,548,187.55, roughly eleven times higher. Transactions in which the company consistently separates labor costs from the management fee in the contract, cost breakdown, and tax invoice comply with PMK Number 83/PMK.03/2012, whereas transactions using total billing at the client's request do not fully comply. The company is advised to standardize its VAT base policy using the management fee to avoid fiscal correction risk and to prevent over-collection of VAT from service users.
Pengaruh Current Ratio, Debt to Assets Ratio, dan Debt to Equity Ratio terhadap Return on Assets pada PT Indofood CBP Sukses Makmur Tbk Periode 2015-2024 Rinda Fahrinda Murpia; Riyandi Nur Sumawidjaja; Erna Herlinawati
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.9021

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio (CR), Debt to Asset Ratio (DAR), dan Debt to Equity Ratio (DER) terhadap Return on Assets (ROA) pada PT Indofood CBP Sukses Makmur Tbk periode 2015-2024. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan deskriptif dan verifikatif. Data yang digunakan berupa data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Teknik analisis data meliputi uji asumsi klasik, analisis regresi linear berganda, koefisien korelasi, koefisien determinasi, serta uji hipotesis secara parsial (uji t) dan simultan (uji F). Hasil penelitian menunjukkan bahwa secara parsial Current Ratio (CR) tidak berpengaruh signifikan terhadap ROA, Debt to Asset Ratio (DAR) berpengaruh positif dan signifikan terhadap ROA, sedangkan Debt to Equity Ratio (DER) berpengaruh negatif dan signifikan terhadap ROA. Secara simultan, CR, DAR, dan DER berpengaruh signifikan terhadap ROA dengan kontribusi sebesar 87,5%, sedangkan sisanya sebesar 12,5% dipengaruhi oleh faktor lain di luar variabel penelitian. Implikasi penelitian ini menunjukkan bahwa pengelolaan struktur modal yang optimal serta efisiensi penggunaan aset dan kewajiban sangat penting dalam meningkatkan profitabilitas perusahaan. Hasil penelitian ini diharapkan dapat menjadi bahan pertimbangan dan sumber referensi bagi manajemen perusahaan, investor, akademisi, serta peneliti selanjutnya dalam pengambilan keputusan keuangan, evaluasi kinerja perusahaan, dan pengembangan penelitian di bidang manajemen keuangan secara lebih mendalam.