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Sari, Putri Diana
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ETIKA BISNIS PADA PENJUALAN DENGAN SISTEM OBRAL DI TOKO SEPATU: (Studi Kasus Toko Sepatu Arya Wringinanom, Gresik) Sari, Putri Diana; Prasetyo, Hendra Dwi
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 1 (2023): NOVEMBER 2023
Publisher : PUTRA JAWA PUBLISHER

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Abstract

This research is motivated by the complexity of sales strategies used by merchants to attract consumer attention, with one of them involving the implementation of a "sale" system. In the general paradigm, the term "sale" is often associated with offering relatively affordable prices; however, it should be noted that the concept of "sale" in the context of this research includes multifaceted considerations from sellers to categorize a product as a sale item. A qualitative field research method was chosen to explore in depth the location and dynamics of the sales event that became the focus of the research. The results show that the sales practice of implementing a sale system at Arya Shoe Shop has proven to be effective in attracting consumer interest. Nevertheless, it is unfortunate that this practice does not fully comply with the principles of business ethics, especially in the aspect of dishonesty. Recommendations are given for the improvement of business integrity by paying attention to ethical principles, particularly involving honesty, so that the success of the sales strategy is not only assessed in financial terms but also from the perspective of integrity and consumer trust.
STRATEGI PEMASARAN PADA PRODUK DIMSUM MENTAI TERHADAP PENINGKATAN PENDAPATAN DENGAN MEMANFAATKAN MEDIA SOSIAL DI ERA DIGITAL Nursyifa Sofian, Dara; Ningrum, Muthi’ Dwika; Sari, Putri Diana; Winata, Sukma Ali; Maimunah, Siti
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 2 (2024): JANUARY 2024
Publisher : PUTRA JAWA PUBLISHER

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This study is driven by the various sales trends observed through the utilization of social media, particularly in today's digital age. Marketing strategies via social media play a crucial role for entrepreneurs, especially in the dimsum industry where the wide array of dimsum varieties serves as a unique attraction for consumers. The effectiveness of social media in this context cannot be overstated. The research employs a descriptive qualitative approach, involving analysis, data collection, and subsequent application. This method does not involve statistical procedures, but rather aims to address specific issues by providing a detailed description of the research subject based on field observations. The investigation into the mentai dim sum business underscores the significance of social media as a key strategy for revenue growth. The impact of social media on revenue generation is substantial, as it facilitates closer consumer engagement and enhances product visibility.
ANALISIS PERBANDINGAN TARIF PEMOTONGAN PPH PASAL 21 BERDASARKAN PERATURAN PEMERINTAH NO. 58 TAHUN 2023 DAN TARIF EFEKTIF RATA-RATA TAHUN 2024 (Studi Kasus PT Maheswari Daya Gemilang) Sari, Putri Diana; Suprihandari, Miya Dewi
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 4 (2024): MAY 2024
Publisher : PUTRA JAWA PUBLISHER

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The basis for this research is the application of the new regulation on the rate of Income Tax (PPh) 21 through Government Regulation no. 58 of 203 which is the previous regulation, and in 2024 the Indonesian government began implementing a new rule, namely the Average Effective Rate 2024. In this research, a qualitative approach with the type of case study is used. The purpose of this research is to understand the phenomena experienced by the research subject, which is PT Maheswari Daya Gemilang, which is currently facing changes in PPh 21 rates. Not only that, the purpose of this research is to find out the overall how the company manages and implements policy changes in taxation rates. In addition, documentation studies are used to collect data by examining company documents related to the implementation of taxation policies, especially in the application of PPh chapter 21 rates. This research shows that the application of the Average Effective Rate 2024 has a good impact because its application is easier and more efficient because the TER rate system facilitates the calculation of tax calculations to be faster and more accurate.
Boikot, Persepsi Risiko, dan Sentimen Pasar Terhadap Kinerja Keuangan : Bukti PT Unilever Indonesia Tbk Sari, Putri Diana; Hamid, Abdul; Subandoro, Agus
eCo-Fin Vol. 7 No. 3 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i3.3065

Abstract

Studi ini bertujuan untuk mengklarifikasi dampak aksi boikot, persepsi risiko, dan sentimen pasar terhadap kinerja keuangan PT Unilever Indonesia Tbk. Studi ini didasarkan pada tinjauan tekanan eksternal yang dihadapi oleh perusahaan-perusahaan besar akibat faktor-faktor sosial ekonomi yang mencakup dampak boikot terhadap reputasi dan profitabilitas perusahaan. Data untuk studi ini dikumpulkan dari kuisioner terhadap 126 partisipan dan laporan keuangan tahunan PT Unilever Indonesia Tbk untuk periode 2019-2023. Pendekatan regresi linier berganda dipilih untuk mengukur keterkaitan variabel independen berhubungan dengan variabel dependen (aksi boikot, persepsi risiko, dan sentimen pasar) dan variabel dependen (kinerja keuangan yang diukur dengan Net Profit Margin). Studi ini menunjukkan bahwa aksi boikot (β=-0,141; p= 0,000) dan sentimen pasar (β= -0,112; p= 0,002) memiliki dampak signifikan terhadap kinerja keuangan, sementara persepsi risiko (β=0,040; p = 0,322) tidak. Namun, studi ini juga menegaskan bahwa aksi boikot, persepsi risiko, dan sentimen pasar memiliki dampak yang signifikan terhadap kinerja keuangan PT Unilever Indonesia Tbk secara simultan. Temuan-temuan ini menyajikan panduan efektif bagi para manajemen perusahaan untuk mengembangkan strategi untuk mengelola risiko eksternal dan menjaga stabilitas keuangan dalam lingkungan pasar yang terus berubah. Studi ini juga memberikan kontribusi teoritis memperluas wawasan tentang keterkaitan antara isu sosial, persepsi risiko, serta dinamika pasar terhadap keberlanjutan kinerja bisnis perusahaan.
Co-Authors Abdul Hamid HENDRA DWI PRASETYO Miya Dewi Suprihandari Ningrum, Muthi’ Dwika Nursyifa Sofian, Dara Siti Maimunah Subandoro, Agus Winata, Sukma Ali