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ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP ECONOMIC VALUE ADDED (EVA) DAN MARKET VALUE ADDED (MVA) Aditia Abdurachman; Tieka Trikartika Gustyana
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 7 No 1 (2019): JIM UPB Volume 7 No 1 2019
Publisher : Universitas Putera Batam

Many companies make Corporate Social Responsibility (CSR) programs only for marketing purposes. Moreover, the implementation of CSR programs by the cigarettes industry cannot overcome the effects that occur due to the business they do. Rather than doing something to prevent the after-effect, the cigarettes industry spend billions for marketing and sponsor purposes. This study aims to determine the effect of CSR programs as measured by the Global Reporting Initiative G4 (GRI-G4) CSR Disclosure Index (CSRDI) on company values measured using Economic Value Added (EVA) and Market Value Added (MVA). The object of this study is Tobacco Industry companies listed on Indonesia Stock Exchange (BEI) in 2012-2016 which was selected by purposive sampling method with criteria of each company to consistently publish annual reports on audit results for the period 2012-2016. Data analysis was performed using regression analysis of panel data. The results of this study are that CSR has a non-significant negative effect on EVA and CSR has a non-significant negative effect on MVA

Peran Sistem Informasi Akuntansi Dalam Mencegah Kecurangan: Pendekatan Studi Di Tasikmalaya Ridwan, Rizky; Lestari, Dheri Febiyani; Arifah, Alfin Nur; Abdurachman, Aditia
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1776

This study aims to investigate the relationship between Internal Governance and Accounting Information Systems with Fraud Prevention in the banking sector in Tasikmalaya. The population focused on employees of Bank BJB Syariah and Bank BSI. The sampling method used was Saturated Sampling. Data analysis was conducted through multiple linear regression using SPSS 16 software. The results showed that partially, there was no significant influence between the Accounting Information Systems and Fraud Prevention, as well as between Internal Governance and Fraud Prevention. Simultaneously, both also did not significantly affect Fraud Prevention. These findings provide important insights into the context of risk management and internal control in the banking industry, especially in Tasikmalaya. The implications can assist companies in designing more effective control strategies to reduce the risk of fraud and improve operational integrity. Keywords: Accounting Information Systems, Internal Governance, Fraud Prevention

DAMPAK SUASANA TOKO, KUALITAS LAYANAN DAN HARGA HAMMER STOUT TERHADAP MINAT BELI ULANG KONSUMEN Ardhi, Ardhiansyah; Abdurachman, Aditia
JURNAL EKONOMI PERJUANGAN Vol. 5 No. 2 (2023): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v5i2.1501

The purpose of this study is to ascertain how pricing, service quality, and store atmosphere affect consumers' inclination to repurchase Hammerstout products in Bandung. The study examines three independent variables: pricing, service quality, and store environment. Repurchase interest, on the other hand, is the dependent variable. Descriptive and verification research methods were employed in this study. The study's population consists of Hammerstout customers, the exact number of whom is unclear. With a sample size of 150 respondents, non-probability sampling combined with purposive sampling is the method employed in this study. In the meanwhile, multiple linear regression analysis is the analytical technique employed in this study, with a significance threshold of 5% for the coefficient of determination. The study's findings indicate that Hammerstout consumers' repurchase interest can be influenced by shop atmosphere, service quality, and price. These variables can account for 58.2% of the dependent variable's explanation, with other factors accounting for the remaining 41.8%. Keywoard: Store atmosphere, Service Quality, Price and Repurchase Interest

PENGARUH BAURAN PEMASARAN DAN PERILAKU KONSUMEN TERHADAP KEPUTUSAN PEMBELIAN ONLINE DI SHOPEE (Studi Kasus Pada Gen Z di Kedusunan Kadugede Desa Sirnaputra) Ronayah, Siti; Mufidah, Zahra Ramdhania; Abdurachman, Aditia; Ardhiansyah, Ardhiansyah; Agustian, Aldy
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

The aim of this study is to identify how much marketing and consumer behavior interact well in part and simultaneously influence the decisions made when making online purchases at the shopee on the consumer generation Z in the kadugede duo that is in the village of Sirnaputra Tasikmalaya. The method in this research is to use the quantitative method. Sampling in this study using accidental sampling. The total number of respondents to this study was 163 respondents. Data collection method used using data through a lift or a questionnaire. This analysis technique uses double linear regression analysis and descriptive analysis. The results showed that partially mixed marketing variables and consumer behavior have a positive and significant influence on online purchasing decision variables. Simultaneously, mixed marketing and consumers behaviors have a significant impact on online purchase decision variable.

Pengaruh Motivasi Belanja Hedonis Terhadap Pembelian Impulsif Di E-Commerce Shopee Pada Generasi Milenial Abdurachman, Aditia; Arifah, Alfin Nur; Lestari, Dheri Febiyani; Ridwan, Rizky
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 1 (2023): JIMKES Edisi April 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i1.2005

This study aims to understand the impact of Hedonic Shopping Motivation on impulsive buying behavior among Millennial users of Shopee e-commerce. A quantitative approach was utilized in this research, with a questionnaire as the data collection tool. The sample consisted of 172 respondents who are Shopee e-commerce users. The results indicated that Hedonic Shopping Motivation has a significant influence on impulsive buying behavior among Millennial Shopee users, with a t-significance value of 0.000 < 0.05. This demonstrates a significant relationship between Hedonic Shopping Motivation and impulsive buying behavior on Shopee among Millennials. The study also found a correlation of 0.540 between the independent and dependent variables, indicating a strong relationship between these variables. The coefficient of determination shows that 29.16% of the variation in impulsive buying behavior can be explained by the Hedonic Shopping Motivation variable, while the remaining portion is due to other factors not addressed in this study. Keywords: Hedonic Shopping Motivation, Impulsive Buying

PROGRAM SOSIALISASI INVESTASI DALAM EMAS SEBAGAI SALAH SATU ALTERNATIF MENABUNG DAN PENINGKATAN KESEJAHTERAAN Febiyani, Dheri; Alfin, Alfin Nur Arifah; Rizky, Rizky Ridwan; Adit, Aditia Abdurachman; Yudi, Yudi Setia Rachmanda
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 2 No. 3 (2024): Juni
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v2i3.816

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mengatasi masalah rendahnya literasi keuangan di Desa Cikeusal, Kabupaten Tasikmalaya, khususnya terkait investasi emas. Metode yang digunakan melibatkan pendekatan edukatif, interaktif, dan partisipatif. Sosialisasi dilakukan melalui lokakarya, sesi tanya jawab, dan simulasi investasi. Pendekatan ini dimaksudkan untuk menciptakan pembelajaran yang mendalam dan memotivasi partisipasi aktif dari masyarakat. Evaluasi awal menunjukkan adanya peningkatan signifikan dalam tingkat literasi keuangan masyarakat, terutama dalam pemahaman tentang investasi emas. Partisipasi aktif dalam kegiatan ekonomi lokal juga meningkat, menciptakan dampak positif pada pertumbuhan ekonomi desa. Program ini memberikan landasan kuat untuk perubahan perilaku keuangan masyarakat dan meningkatkan kesejahteraan finansial di Desa Cikeusal. Kata Kunci: Investasi Emas, Literasi Keuangan, Peningkatan Kesejahteraan

Ekplorasi Hubungan Return On Investment (ROI) dan Price to Book Value (PBV) di PT Indofood Sukses Makmur Tbk. Dheri Febiyani Lestari; Alfin Nur Arifah; Rizky Ridwan; Aditia Abdurachman
Jurnal Ekonomi Bisnis dan Manajemen Vol 2 No 2 (2024): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Desember 2024
Publisher : POLITEKNIK LP3I KAMPUS TASIKMALAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v2i2.2134

The purpose of this study is to examine the relationship between PT Indofood Sukses Makmur Tbk's profitability and the company's financial performance. To this end, financial data from PT Indofood Sukses Makmur Tbk was used to gather quantitative data from the population. Purposive sampling was used to obtain samples from the population, specifically the company's annual financial data for the years 2020–2023, and multiple linear regression was employed as the analysis method, with financial performance serving as the dividend variable and return on investment as the independent variable.The analysis of data using analysis of simple linear regression. According to research findings, corporate financial performance data (PBV) is 0.76, 0.64, 0.63, and 0.57, while profitability data (ROI) for the 2020–2023 period is 0.5, 0.6, 0.5, 0.6. According to the findings of the data analysis, the company's financial performance (PBV) was positively and significantly impacted by profitability (ROI). This demonstrates that PT Indofood Sukses Makmur Tbk may turn a profit over the 2020–2023 timeframe, which will help the business's long-term expansion and viability..

PENGARUH BAURAN PEMASARAN DAN PERILAKU KONSUMEN TERHADAP KEPUTUSAN PEMBELIAN ONLINE DI SHOPEE (Studi Kasus Pada Gen Z di Kedusunan Kadugede Desa Sirnaputra) Ronayah, Siti; Mufidah, Zahra Ramdhania; Abdurachman, Aditia; Ardhiansyah, Ardhiansyah; Agustian, Aldy
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

The aim of this study is to identify how much marketing and consumer behavior interact well in part and simultaneously influence the decisions made when making online purchases at the shopee on the consumer generation Z in the kadugede duo that is in the village of Sirnaputra Tasikmalaya. The method in this research is to use the quantitative method. Sampling in this study using accidental sampling. The total number of respondents to this study was 163 respondents. Data collection method used using data through a lift or a questionnaire. This analysis technique uses double linear regression analysis and descriptive analysis. The results showed that partially mixed marketing variables and consumer behavior have a positive and significant influence on online purchasing decision variables. Simultaneously, mixed marketing and consumers behaviors have a significant impact on online purchase decision variable.

Analisis Persepsi Konsumen : Daya Saing Harga, Desain Produk dan Stabilitas Keuangan dheri, Dheri Febiyani Lestari; Ardhiansyah; Alfin Nur Arifah; Aditia Abdurachman
ATRABIS Jurnal Administrasi Bisnis (e-Journal) Vol. 11 No. 1 (2025): ATRABIS: Jurnal Administrasi Bisnis (e-Journal)-Juni 2025
Publisher : Program Studi Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/atrabis.v11i1.2327

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh harga dan desain produk terhadap brand image Tupperware, serta menilai kemampuan perusahaan dalam memenuhi kewajiban jangka pendek melalui analisis likuiditas. Latar belakang penelitian ini diperkuat dengan adanya penurunan posisi Tupperware dalam Top Brand Awards, yang mencerminkan melemahnya persepsi merek di kalangan konsumen. Penelitian ini menggunakan metode survei kuantitatif dengan menyebarkan kuesioner kepada konsumen Tupperware untuk menggambarkan sikap, pendapat, dan karakteristik responden serta menganalisis kesehatan keuangan perusahaan. Karena kerangka populasi tidak diketahui, teknik purposive sampling digunakan. Berdasarkan jumlah estimated parameter sebanyak 45, ukuran sampel minimum ditentukan sebanyak 225 responden, sesuai ketentuan minimal 5 observasi per parameter. Pengumpulan data dilakukan melalui kuesioner berskala 1–10. Hasil penelitian menunjukkan bahwa persepsi harga dan desain produk berpengaruh signifikan terhadap brand image. Di sisi lain, analisis stabilitas keuangan mengindikasikan penurunan likuiditas yang konsisten, dengan Rasio Lancar menurun dari 81,7% menjadi 60%, yang menunjukkan berkurangnya cakupan aset terhadap kewajiban lancar. Penelitian ini menunjukkan bahwa persepsi harga dan desain produk berpengaruh positif dan signifikan terhadap brand image. Selain itu, hasil analisis menegaskan bahwa Tupperware menghadapi kesulitan likuiditas yang memengaruhi stabilitas keuangan perusahaan. Untuk mencegah kondisi serupa, perusahaan sejenis disarankan mengelola kas secara efektif, mengendalikan utang, dan beradaptasi dengan dinamika pasar agar tetap kompetitif.

PENINGKATAN LITERASI MANAJEMEN KEUANGAN DAN PEMASARAN DIGITAL BAGI PELAKU USAHA PARIWISATA DAN UMKM Ujang Eri Jaenudin; Rizky Ridwan; Dheri Febiyani Lestari; Alfin Nur Arifah; Aditia Abdurachman; Taupik Akbar
Jurnal Abdi Masyarakat Vol. 8 No. 1 (2024): Jurnal Abdi Masyarakat November 2024
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jaim.v8i1.6195

This program aims to improve financial literacy and digital financial management for tourism entrepreneurs and MSMEs in Darmacaang Village, Ciamis, West Java. Low financial literacy and reliance on traditional management methods are major obstacles to the growth of local tourism businesses. The program uses a participatory approach, starting with socialization and surveys to identify the needs of tourism entrepreneurs and MSMEs, followed by in-person and online training on financial literacy, digital financial management, and digital marketing, particularly in the tourism sector. Participants receive regular mentoring to ensure the application of the knowledge gained. The results show a significant increase in participants' understanding of digital financial management, adoption of e-wallet applications, and use of digital marketing platforms to expand tourism markets. Participants also demonstrated increased confidence in managing tourism businesses amid economic challenges, contributing to the sustainability and growth of local MSMEs and tourism, and supporting regional economic development

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