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All Journal Madani: Multidisciplinary Scientific Journal Luxury: Landscape of Business Administration El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Pertiwi, Vira
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The Influence of Promotion and Price on Product Purchasing Decisions at XL Center Pekanbaru Pertiwi, Vira; Aritonang, Esrawati
Luxury: Landscape of Business Administration Vol. 2 No. 2 (2024): Luxury: Landscape of Business Administration
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/luxury.v2i2.98

Abstract

The purpose of this study was to determine the effect of promotion and price on purchasing decisions at XL Center Pekanbaru. The sample in this study was 100 consumers. Data analysis used was validity test, reliability test, classical assumption test, multiple linear regression, hypothesis test and determination coefficient test. Based on the results of the study, it is known that through partial test (t-test) there is a significant effect of promotion on purchasing decisions with the test results known t count (2.377) > t table (1.984) and Sig. (0.000) < 0.05. There is a significant effect of price on purchasing decisions with the test results known t count (11.096) > t table (1.984) and Sig. (0.000) < 0.05. Simultaneously shows that Promotion (X1) and Price (X2) together influence Purchasing Decisions at XL Center Pekanbaru with the test results known Fcount (76,678) > Ftable (3.09) with a significance of 0.000 < 0.05. In terms of determination coefficient, the promotion and price variables have an influence of 61.3% on purchasing decisions while the remaining 38.7% is explained by other factors not studied by the author.
Pengaruh Kualitas Pelayanan, Harga Tehadap Kepuasan Konsumen Pada Restoran Ayam Penyet Ria Di Jl. Jendral. Sudirman Pekanbaru Andriani, Dessy; Pertiwi, Vira
Madani: Jurnal Ilmiah Multidisiplin Vol 3, No 2 (2025): March
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14869955

Abstract

The purpose of this study was to determine the effect of service quality and price on customer satisfaction at Ayam Penyet Ria Restaurant, Jl. Jendral. Sudirman Pekanbaru. The sample in this study was 100 consumers. Data analysis used was validity test, reliability test, classical assumption test, multiple linear regression, hypothesis test and determination coefficient test. Based on the results of the study, it is known that through partial test (t-test) there is a significant effect of service quality on customer satisfaction with the test results known t count (2.048)> t table (1.984) and Sig. (0.000) <0.05. There is a significant effect of price on customer satisfaction with the test results known t count (3.724)> t table (1.984) and Sig. (0.000) <0.05. Simultaneously shows that service quality (X1) and price (X2) together affect customer satisfaction at Ayam Penyet Ria Jl. Jendral. Sudirman Pekanbaru with the test results known Fcount (324.507) > Ftable (3.09) with a significance of 0.000 < 0.05. In terms of the determination coefficient, the variables of service quality and price have an influence of 87.3% on consumer satisfaction while the remaining 12.7% is explained by other factors not studied by the author.
Pengaruh Profitabilitas, Leverage, Likuiditas, dan Pertumbuhan Penjualan Terhadap Agresivitas Pajak Pada Perusahaan Manufaktur di Indonesia Pertiwi, Vira; Sihono, Agus
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i11.9432

Abstract

From 2019 to 2023, this study examines how tax aggressiveness affects profitability, leverage, liquidity, and sales growth in Indonesia Stock Exchange (IDX) pharmaceutical manufacturing companies. This study sampled nine pharmaceutical companies using purposive sampling. SPSS performed multiple linear regression. Researcher found no correlation between liquidity and tax aggressiveness. Conversely, profitability and leverage negatively affect tax aggressiveness, while sales growth has a positive impact. These findings suggest that certain financial conditions do not directly drive companies to engage in aggressive tax practices. Profitable businesses tend to be more compliant with tax obligations. The results highlight the importance of evaluating tax management strategies based on transparency and compliance principles. Furthermore, shareholders should assess potential tax aggressiveness comprehensively, rather than relying solely on financial metrics.
Pengaruh Profitabilitas, Leverage, Likuiditas, dan Pertumbuhan Penjualan Terhadap Agresivitas Pajak Pada Perusahaan Manufaktur di Indonesia Pertiwi, Vira; Sihono, Agus
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i11.9432

Abstract

From 2019 to 2023, this study examines how tax aggressiveness affects profitability, leverage, liquidity, and sales growth in Indonesia Stock Exchange (IDX) pharmaceutical manufacturing companies. This study sampled nine pharmaceutical companies using purposive sampling. SPSS performed multiple linear regression. Researcher found no correlation between liquidity and tax aggressiveness. Conversely, profitability and leverage negatively affect tax aggressiveness, while sales growth has a positive impact. These findings suggest that certain financial conditions do not directly drive companies to engage in aggressive tax practices. Profitable businesses tend to be more compliant with tax obligations. The results highlight the importance of evaluating tax management strategies based on transparency and compliance principles. Furthermore, shareholders should assess potential tax aggressiveness comprehensively, rather than relying solely on financial metrics.
Co-Authors Andriani, Dessy Aritonang, Esrawati Sihono, Agus