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All Journal Owner : Riset dan Jurnal Akuntansi ProBisnis : Jurnal Manajemen JURNAL ILMIAH GEMA PERENCANA
Faisal , Ahmad
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Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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The Influence of Location, Price and Promotion on Decisions to use Shipping Services AT SPX Express Pematangsiantar Sitanggang, Augustinus S; Simanjuntak, Dean; Faisal , Ahmad; Sihombing, Maruli; Rajagukguk, Enjel Jaya; Panjaitan , Santi Rohdearni
ProBisnis : Jurnal Manajemen Vol. 15 No. 6 (2024): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

The results of this study are to analyze the influence of location, price and promotion on the decision to use shipping services at SPX Express. The number of samples in this study was 60 respondents and used the random sampling method. This study uses the multiple linear regression test analysis method. The results of this study indicate that there is a simultaneous influence on the variables (location, price and promotion) on the decision to use shipping services, the significant value is below 0.05 and the Fcount value (39.898)> Ftable (2.77). The results of this study also show that the t-value on the location variable is (2.641), the price is (2.127) and the promotion is (2.753) greater than the t-table (2.00) so it is stated that there is an influence on the decision of the delivery service. In the determination test, there is an influence of 66.5% of the independent variables (location, price and promotion) on the dependent variable (decision of the delivery service). Meanwhile, 33.6% is influenced by other variables and is not included in this regression analysis, such as brand image, brand equity, product quality and others.  
Determinan Kualitas Audit dimoderasi oleh Komite Audit Helmi, Syarif M; Heniwati, Elok; Kurniadi, Ahmad; Faisal , Ahmad
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2273

Abstract

This study aims to analyze the factors that influence audit quality variables, especially audit tenure and the reputation of the Public Accounting Firm. In addition, this study examines whether the audit committee can strengthen or weaken the improvement of audit quality in the company. This study uses quantitative methods, and the data source is secondary data. The population of this study consists of 30 IDX companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2021. The population and sample in this study are IDX 30 companies listed on the IDX in the 2016-2021 period. The sample was selected using the purposive sampling method. There are 16 companies listed on the Indonesia Stock Exchange in IDX, 30 companies during 2016-2021 that match the researcher's criteria. The analytical methods used in this study include descriptive statistical analysis, logistic regression analysis, and moderation hypothesis testing using moderated regression analysis. This study found that audit tenure has no impact on audit quality. However, KAP size was found to affect audit quality significantly. The Audit Committee is unable to moderate the effect of Audit Tenure on Audit Quality; The Audit Committee is unable to moderate the effect of KAP size on audit quality.
Peran Ayah dalam Pengasuhan Pasca Perceraian: Studi Kasus di Pengadilan Agama Panyabungan Danil, Muhammad; Tambunan, Jannus; Faisal , Ahmad; Huda, Yasrul
JURNAL ILMIAH GEMA PERENCANA Vol 4 No 2 (2025): Jurnal Ilmiah Gema Perencana
Publisher : POKJANAS Bekerja Sama Biro Perencanaan dan Penganggaran, Sekretariat Jenderal Kementerian Agama RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61860/jigp.v4i2.337

Abstract

This study analyzes the judge's decision on the Decision of the Panyabungan Religious Court Number 306/Pdt.G/2018/PA. PYB who gives custody of children (hadhanah) to the father after divorce. In general, such a ruling is considered a departure from the conventional practice where custody of minors usually falls to the mother. Using a normative legal research approach, this study aims to uncover the legal basis and judges' considerations (ratio decidendi) in making these decisions. Secondary data, consisting of court rulings as primary legal material and related legal literature as secondary legal material, were collected through documentation studies and analyzed descriptively-analytically. The results of the study showed that the judge's decision was based on the principle of child's best interest, which was evidenced by factual evidence at the trial regarding the eligibility of the father as a caregiver, regardless of the child's age. This study makes an important contribution in understanding the flexibility and progressiveness of legal interpretation by judges in order to prioritize the welfare of children in the context of divorce decisions.
Co-Authors Elok Heniwati Helmi, Syarif M Kurniadi, Ahmad Muhammad Danil, Muhammad Panjaitan , Santi Rohdearni Rajagukguk, Enjel Jaya Sihombing, Maruli Simanjuntak, Dean Sitanggang, Augustinus S Tambunan, Jannus Yasrul Huda