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All Journal RJABM (Research Journal of Accounting and Business Management) Sebatik JURNAL ILMIAH M-PROGRESS JASF (Journal of Accounting and Strategic Finance) West Science Journal Economic and Entrepreneurship
Sitorus, Astrid Napita
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Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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ANALISIS TINGKAT LIKUIDITAS PT DIAMOND FOOD INDONESIA Tbk Zilfana, Zilfana; Sudirman, Hudyah Astuti; Sitorus, Astrid Napita
RJABM (Research Journal of Accounting and Business Management) Vol 8, No 1 (2024)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v8i1.7734

Abstract

Liquidity is the company's ability to meet its maturing obligations. Companies are not only responsible for generating profits in their production activities but are also required to be able to fulfill their obligations to make payments when their obligations are due. A company that has a good level of liquidity will certainly run the company well and productively. This research was conducted on PT Diamond Food Indonesia Tbk, which is one of the companies engaged in the industry and distribution of food and beverage products. This study aims to determine the level of liquidity of PT Diamond Food Indonesia Tbk in fulfilling its short-term obligations. This research is in the form of quantitative descriptive. Data collection was carried out by researchers using data from the financial statements of PT Diamond Food Indonesia Tbk for the period 2018-2021 obtained from www.idx.co.id, then analyzed using the liquidity ratio formula, namely the current ratio, quick ratio and cash ratio.The results of the research of PT Diamond Food Indonesia Tbk have a good level of liquidity and have the ability to meet their maturing obligations because the company has a liquidity level above 100% in 2018-2021 based on current ratio analysis, cash ratio and quick ratio. Despite having a good level of liquidity, the company needs to maintain its cash ratio so that the company does not experience difficulties in meeting its current obligations.
The Effect of Promotion and Customer Satisfaction on the Loyalty of E-Wallet Dana Users in Samarinda Sukirman, Sukirman; Zilfana, Zilfana; Sonaria, Mita; Sitorus, Astrid Napita; Themba, Orfyanny S; Yulindawati, Yulindawati
Sebatik Vol. 28 No. 2 (2024): December 2024
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v28i2.2254

Abstract

The E-Wallet DANA service represents a breakthrough in leveraging current technological advancements to facilitate transactions across various digital products. It is designed with maximum security and user comfort, aiming to provide seamless convenience through its diverse service features. This study aims to examine the impact of promotion and user satisfaction on the loyalty of E-Wallet DANA users in Samarinda. A quantitative research method was employed, with 109 respondents selected as the sample using a Likert scale. The results of the multiple linear regression analysis revealed that promotion had no significant effect on user loyalty, while consumer satisfaction positively influenced the loyalty of E-Wallet DANA users.
PENGARUH SANKSI PAJAK DAN PEMAHAMAN PERATURAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERASI Kharista, Malinda; Priyandono, Lukman; Sitorus, Astrid Napita; Sonaria, Mita
JURNAL ILMIAH M-PROGRESS Vol 15 No 2 (2025): JURNAL ILMIAH M-PROGRESS
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/mpu.v15i2.1455

Abstract

Kepatuhan wajib pajak merupakan faktor krusial dalam optimalisasi penerimaan negara dari sektor perpajakan. Namun, tingkat kepatuhan yang masih rendah menjadi tantangan bagi otoritas pajak, termasuk di wilayah kerja KPP Pratama Samarinda Ulu. Penelitian ini bertujuan guna menguji dampak dari sanksi pajak serta pemahaman peraturan pajak kepada kepatuhan wajib pajak, melalui preferensi risiko dijadikan variabel moderasi. Penelitian ini dilaskanakan di KPP (Kantor Pelayanan Pajak) Pratama Samarinda Ulu, dengan melibatkan wajib pajak orang pribadi yang tercarat di wilayah tersebut. Sebanyak 93 responden menjadi sampel yang dipilih berdasarkan probability sampling melalui teknik simple random sampling. Data didapatkan melalui kuesioner terstruktur berdasarkan skala Likert 5 poin, dan diolah mempergunakan PLS-SEM (Partial Least Squares-Structural Equation Modeling) melalui SmartPLS 3.2.9. temuan penelitian memperlihatkan bahwasanya pemahaman peraturan pajak serta sanksi pajak berdampak positif serta signifikan kepada kepatuhan wajib pajak. Selain itu, preferensi risiko juga memiliki dampak positif serta signifikan kepada kepatuhan wajib pajak. Namun, efek moderasi preferensi risiko pada hubungan antara sanksi pajak dan kepatuhan wajib pajak tidak signifikan. Temuan ini memperlihatkan bahwasanya peningkatan kepatuhan wajib pajak bisa dicapai dengan penegakan sanksi pajak yang lebih ketat serta peningkatan pemahaman peraturan pajak.
The Influence of Promotions, Prices and Location on Customer Loyalty of The Beverage Industry in Bogor City Sitorus, Astrid Napita; Supriandi, Supriandi; Sasmito, Priyo
West Science Journal Economic and Entrepreneurship Vol. 1 No. 05 (2023): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsee.v1i02.71

Abstract

This study aims to examine the effect of promotion, price, and location on customer loyalty in the beverage industry in Bogor City, Indonesia. This study used a quantitative research design, and data was collected from 300 respondents using survey questionnaires. The data was analyzed using SPSS software. Research findings show that promotions, prices, and locations have a significant positive influence on customer loyalty in the beverage industry in Bogor City. The study's findings have significant implications for beverage companies in Bogor City, as it highlights the need for effective marketing strategies that focus on promoting their products, balancing prices, and optimizing their store locations. The study's findings also have implications for future research in the area of customer loyalty in the beverage industry. Future research may examine the influence of other marketing strategies such as product quality, customer service, and brand reputation on customer loyalty. Future research can also explore the effect of customer satisfaction and trust on customer loyalty.
Determinant Factors of Firm Value: Cash Holdings and Dividend Policy as Mediation Yudhyani, Eka; Kulsum, Umi; Reza, Faizal; Sitorus, Astrid Napita; Kirana, Nanda Wahyu Indah
JASF: Journal of Accounting and Strategic Finance Vol. 5 No. 2 (2022): JASF (Journal of Accounting and Strategic Finance) - December 2022
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i2.325

Abstract

In times of uncertainty such as a crisis, a company needs to maintain its value for its investors. Theory suggests that for uncertainty, the company needs to have cash holding, but on the other hand, it needs to pay dividends. Therefore, this research aims to prove the relationship between factors that affect firm value with cash holding and dividend policy as mediation. We conduct this research on the manufacturing company from 2015 to 2021 registered on Indonesia Stock Exchange. Using the purposive sampling method, 82 company was chosen and 574 data was studied. To test our hypotheses, we use SmartPLS. The results proved that cash holding can influence firm value, while dividend policy cannot. For the indirect effect, we found that profitability and net working capital indirectly affect firm value through cash holding. We explain the theory and practical implications and describe our study’s limitations. For future research, we suggest differentiating firm value before and during a financial crisis, and the industry sector that has the worst, moderate, and light impact from the crisis.
Co-Authors Eka Yudhyani, Eka Faizal Reza Hudyah Astuti Sudirman Kharista, Malinda Kirana, Nanda Wahyu Indah Mita Sonaria Priyandono, Lukman Sasmito, Priyo Sukirman Sukirman Supriandi Supriandi, Supriandi Themba, Orfyanny S Umi Kulsum Yulindawati, Yulindawati Zilfana, Zilfana