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Pengaruh Profitabilitas, Solvabilitas, dan Ukuran Perusahaan Terhadap Audit Delay Pada Perusahaan Sektor Infrastruktur Yunita, Nadia; Karlina, Eulin
Jurnal Manajemen dan Administrasi Antartika Vol. 1 No. 2 (2024): April 2024
Publisher : Antartika Media Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70052/juma.v1i2.397

Abstract

Perusahaan yang telah terdaftar di pasar modal diwajibkan untuk melaporkan laporan tahunan serta audit independen kepada Badan Pengawas Pasar Modal (BAPEPAM). Penundaan pengungkapan pelaporan keuangan secara tidak langsung dapat memunculkan reaksi negatif dari para pelaku pasar modal. Oleh karena itu penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, solvabilitas, dan ukuran perusahaan terhadap audit delay. Data dalam penelitian ini menggunakan data sekunder berupa laporan keuangan dan laporan auditor independen perusahaan. Populasi dalam penelitian ini adalah emiten sektor infrastruktur yang terdaftar di BEI tahun 2019-2021. Teknik pengambilan sampel yang digunakan yaitu purposive sampling, sehingga sampel yang diperoleh sebanyak 69 data dan diolah menggunakan SPSS 25. Metode analisis data penelitian ini menggunakan metode kuantitatif dengan analisis statistik deskriptif, teknik asumsi klasik, analisis regresi linier berganda, koefisien determinasi (, uji t dan uji f. Hasil penelitian ini menunjukkan bahwa profitabilitas tidak berpengaruh terhadap audit delay dengan nilai signifikan 0,603. Solvabilitas berpengaruh negatif terhadap audit delay dengan nilai signifikan 0,000. Ukuran perusahaan tidak berpengaruh terhadap audit delay dengan nilai signifikan 0,244. Profitabilitas, solvabilitas, dan ukuran perusahaan berpengaruh secara simultan terhadap audit delay dengan nilai signifikan 0,001.   Companies that have been registered in the capital market are required to report annual reports and independent audits to the Capital Market Supervisory Agency (BAPEPAM). Delays in disclosing financial reporting can indirectly lead to negative reactions from capital market participants. Therefore, this study aims to determine the effect of profitability, solvency, and company size on audit delay. The data in this study uses secondary data in the form of financial reports and company independent auditor reports. The population in this study are infrastructure sector issuers listed on the IDX in 2019-2021. The sampling technique used was purposive sampling, so that the sample obtained was 69 data and processed using SPSS 25. This research data analysis method uses quantitative methods with descriptive statistical analysis, classical assumption techniques, multiple linear regression analysis, coefficient of determination (R^2), t test and f test. The results of this study indicate that profitability has no effect on audit delay with a significant value of 0.603. Solvency has a negative effect on audit delay with a significant value of 0.000. Company size has no effect on audit delay with a significant value of 0.244. Profitability, solvency, and company size simultaneously affect audit delay with a significant value of 0.001.  
Emotional Branding and Customer Loyalty: Gen Z in Japan and Indonesia Isroni Isroni; Dedi Suharyadi; Sukmono Bayu Adhi; Roy Irawan
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.492

Abstract

Global brands increasingly struggle to retain Generation Z consumers who demand emotionally resonant and culturally relevant brand experiences. In Japan, where emotional restraint and symbolic messaging dominate consumer-brand interactions, Gen Z tends to bond with brands through aesthetics, storytelling, and quiet symbolism. Meanwhile, in Indonesia, Gen Z consumers exhibit high emotional expressiveness and loyalty to brands that foster social connection, authenticity, and community engagement. This paper analyzes how emotional branding mechanisms—such as brand love, emotional attachment, and self-congruity—function differently across these cultural settings. It reveals that while Japanese Gen Z responds to minimalist branding with embedded cultural cues, their Indonesian counterparts engage more with emotionally charged narratives and influencer-driven content. These distinctions offer practical insights for tailoring emotional branding to fit not only cultural norms but also platform-specific behaviors, such as Instagram aesthetics in Japan and TikTok virality in Indonesia. The study contributes actionable strategies for brands aiming to sustain loyalty among Gen Z in culturally diverse Asian markets.
THE EFFECT OF EASE OF USE, RISKS TOWARDS CONSUMER DECISIONS WHEN SHOPPING ONLINE Suleman, Dede; Dedi Suharyadi; Sofyan Marwansyah; Susan Rachmawati; Sri Rusiyati; Sabil Sabil
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 4 (2020): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i4.548

Abstract

The presence of various alternative shopping places makes consumers choose one of the available shopping places. Therefore this study aims to analyze the relationship between ease and risk of consumer decisions to buy fashion products, especially in online retail. the population in this study is large and the number is not known with certainty, so in the non probalitiy research that is using sampling quota sampling techniques with survey methods with a total sample of 100 respondents from the city of Jakarta with criteria respondents aged over 18 years in the area of DKI Jakarta and have bought products online. The results of the study stated that ease of use has a significant influence on consumer decisions. While the risk turns out to influence consumer decisions in shopping online. The results of this study can be another reference for further research.
The Influence Of E-Service Quality And Price Discount On Purchasing Decisions In TikTok Shop In Bogor Martiwi, Rini; Suharyadi, Dedi; Nuryati, Siti; Aryadi, Heri
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research examines the influence of e-service quality and price discounts on the purchasing decisions of TikTok Shop customers in Bogor. This research uses a quantitative descriptive method by distributing questionnaires via Google Form with purposive sampling, namely Tiktok Shop users as an online shopping platform for consumers in Bogor. The sample was taken using a purposive sampling method of 180 respondents. In analyzing the research data, SPSS 26 was used to calculate the results of the Multiple Linear Regression variable test, t-test, F test, and determination analysis. Based on the t-test, this research shows that e-service quality and price discounts positively affect Tiktok Shop customers' purchasing decisions. Based on the results of the F Test, e-service quality and price discounts significantly influence purchasing decisions at the TikTok Shop in Bogor. Based on the results of multiple regression analysis, the effect of e-service quality and price discount on purchasing decisions at the TikTok Shop in Bogor is only 51.7%. In comparison, the remaining 48.3% is influenced by other variables not examined in this research.
The Influence Of Work Discipline And Giving Rewards On Employee Performance At PT. Mitra Yudhitama Medika Jakarta Elyana, Instianti; Nelfianti, Fera; Suardhita, Nyoman; Karlina, Eulin
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

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Abstract

This research adopts a quantitative descriptive approach using observation, questionnaires, documentation, and literature study methods. The population studied was 35 PT Mitra Yudhitama Medika Jakarta employees, using saturated sampling techniques. Data analysis uses a multiple linear regression model and SPSS version 26 software to calculate the results of the Multiple Linear Regression variable test, T-Test, and F Test and analyze the level of determination. The research results show that work discipline and giving rewards significantly influence the performance of PT Mitra Yudhitama Medika employees. High work discipline reflects adherence to rules and responsibilities, which increases productivity. Providing financial and non-financial rewards can motivate employees and increase their productivity. The third hypothesis test shows that work discipline and giving rewards jointly influence employee performance. This research emphasizes the importance of developing work discipline and reward systems in human resource management as a strategy to achieve company goals.
Pengaruh Beban Kerja dan Lingkungan Kerja terhadap Kinerja Karyawan PT Bintang Matrik Indonesia Kota Bekasi Aprida Situmorang; Eulin Karlina
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 4 (2025): Desember: Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v3i4.2306

Abstract

This study aims to comprehensively analyze the influence of workload and work environment on employee performance at PT Bintang Matrik Indonesia, Bekasi City, both partially and simultaneously. The background of this research lies in the importance of optimal human resource management to enhance company effectiveness and efficiency. An unbalanced workload can lead to physical and mental fatigue, reducing motivation and productivity, while an unsupportive work environment may decrease employee comfort and job satisfaction. This study uses a quantitative research method with the Slovin sampling technique and data collection through questionnaires distributed to company employees. Data analysis was conducted using classical assumption tests and multiple linear regression to examine the relationships between variables. The results indicate that both partially and simultaneously, workload and work environment have a positive and significant effect on employee performance. Therefore, the company should pay greater attention to workload balance and create a safe, comfortable, and supportive work environment to improve employee performance and loyalty.
The Effect Of Service Quality Perception And Company Image On Customer Satisfaction And Their Impact On Customer Loyalty Indihome Puspasari, Aprilia; Nurhayaty, Ety; Riftiasari, Dinar; Yuniarti, Puji; Suharyadi, Dedi; Martiwi, Rini; Adawia, Popon Rabia; Baharuddin
International Journal of Social and Management Studies Vol. 3 No. 2 (2022): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (598.436 KB)

Abstract

This study aims to examine and analyze the effect of perceived service quality and corporate image on satisfaction and its impact on Indihome customer loyalty. Data collection was carried out on Indihome customers in Jakarta, Bogor, Depok, Tangerang and Bekasi, using email and google forms during November 2021 for 125 respondents. The research was carried out in the form of field research, using the Simple Random Sampling technique, namely the sampling was carried out randomly without regard to the existing strata in the population. The data collected was analyzed using Structural Equation Modeling with SmartPLS version 3.0 software. The results showed that the perception of service quality was not significant to customer satisfaction, corporate image had a significant effect on customer satisfaction, perceived service quality had a significant effect on customer loyalty, corporate image had a significant effect on customer loyalty, customer satisfaction had a significant effect on customer loyalty, and customer satisfaction significantly mediated influence of Service Quality Perception and corporate image on Customer Loyalty.
Mediation Of Buying Interest On Price Perception And Product Quality Towards Acer Laptop Purchase Decisions Yuniarti, Puji; Zulkifli, Zulkifli; Wianti, Wiwin; Yulistria, Resti; Haryati, Raden Ati; Irawan, Roy; Karlina, Eulin; Taruna, Helmy Ivan
International Journal of Social and Management Studies Vol. 3 No. 6 (2022): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v3i6.254

Abstract

This study intends to investigate how consumer interest in buying affects consumer perceptions of product quality and pricing while making decisions to buy Acer laptops. Users of Acer laptops in Jakarta who were sampled for this study by completing an online questionnaire made up the respondents. Purposive sampling was used as the method of data gathering. Software called SmartPLS 3.0 is used to process the collected data. The study's findings show that only price perceptions have an impact on consumers' decisions to buy Acer laptops, and that buying interest is not a significant mediating element that influences both price perception and product quality.
Leveraging Digital Transformation for Sustainable Competitive Advantage in Emerging Markets: A Managerial Perspective Suharyadi, Dedi; Adhi, Sukmono Bayu; Isroni; Irawan, Roy
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 4 (December 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i4.1294

Abstract

Digital transformation has emerged as a critical catalyst for achieving competitive advantage in the knowledge-based economy. This study aims to examine the role of managerial capability in driving digital transformation success and its impact on sustainable competitive advantage among firms operating in emerging markets. Employing a quantitative explanatory survey design, data were collected from 150 respondents consisting of mid and senior level managers in the manufacturing, service, and financial sectors across Indonesia, Malaysia, and Vietnam. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0. The results reveal that managerial capability significantly influences digital transformation, which in turn positively affects firms’ dynamic capabilities. Moreover, dynamic capabilities were found to mediate the relationship between digital transformation and sustainable competitive advantage. The institutional context also moderates this relationship, suggesting that regulatory and normative support enhances strategic innovation. These findings highlight that the synergy between managerial vision, digital adoption, and organizational adaptability constitutes the foundation of long-term competitiveness in emerging markets. The study enriches digital strategy literature and offers practical implications for managers and policymakers aiming to foster sustainable digital ecosystems.
Pengaruh Motivasi Kerja dan Disiplin Kerja Terhadap Kinerja Guru SD Negeri Gugus 5 Kecamatan Palmerah Jakarta Barat: The Effect of Work Motivation and Work Discipline on the Performance of Teachers at Public Elementary Schools in Cluster 5, Palmerah Subdistrict, West Jakarta Frizka Leoni Saputri; Eulin Karlina
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 2 (2025): Maret 2025 - Mei 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i2.46

Abstract

The purpose of this research was to analyze the effect of Work Motivation and Work Dicipline on Teacher’s Performance at the Teacher of SD Negeri Gugus 5 Kecamatan Palmerah Jakarta Barat. In the process of implementing this research, the researcher used a type of quantitative research. The technique used in this study uses jenuh sampling. The number of respondents sampled in this study was 85 respondents. In addition, the data collection used by the researcher is by using observation, questionnaires, interviews and documentation. To be able to test the instrument using validity and reliability tests. The data analysis technique uses multiple regression. The results of this research are (1) Work motivation has positive effect on teacher’s performance (2) Work dicipline has positive effect on teacher’s performance (3) Work motivation and work dicipline together have a positive effect on teacher’s performance.