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All Journal Bussman Journal : Indonesian Journal of Business and Management JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Phonologie : Journal of Language and Literature Journal of Economics and Management Technologies
Dg Macenning, A. Reski Almaida
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Melihat Lebih Dekat Kepercayaan Konsumen Indonesia: Dampak Inflasi, BI Rate, Nilai Tukar Rupiah, dan IHSC terhadap IKK Iswardhani, Indri; Sandira, Nur Fadilah Ayu; Dg Macenning, A. Reski Almaida; Sarah, Nulthazam; Nasir, Sri Astuti
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 7, No 1 (2025): Jurnal Pabean Volume 7 No 1, Januari 2025
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v7i1.640

Abstract

Fashion Meets TikTok: Exploring The Synergy of Influencer and Viral Marketing for Brand Engagement Sandira, Nur Fadilah Ayu; Iswardhani, Indri; Nasir, Sri Astuti; Sarah, Nulthazam; Dg Macenning, A. Reski Almaida
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 7, No 1 (2025): Jurnal Pabean Volume 7 No 1, Januari 2025
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v7i1.639

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh influencer marketing dan viral marketing terhadap brand engagement dalam industri fashion di platform TikTok. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif dan survei, serta analisis regresi linier berganda dan bantuan koefisien determinasi dengan software SPSS ver 30 untuk menguji hubungan antara variabel independen dan dependen. Berdasarkan hasil uji regresi, ditemukan bahwa influencer marketing dan viral marketing memiliki pengaruh positif dan signifikan terhadap brand engagement. Fenomena utama yang terungkap adalah bahwa peningkatan penggunaan influencer marketing dan viral marketing di TikTok dapat memperkuat keterlibatan pengguna dengan brand, terutama dalam konteks industri fashion yang sangat visual dan berbasis tren. Implikasi teoritis dari hasil penelitian ini adalah pentingnya penerapan strategi pemasaran digital yang melibatkan influencer dan viral marketing untuk meningkatkan keterlibatan merek. Produk atau merek harus mempertimbangkan untuk memanfaatkan influencer dan konten yang dapat dengan cepat menyebar di media sosial untuk memperluas jangkauan dan interaksi dengan konsumen.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PADA PT BFI FINANCE TBK DAN PT ADIRA DINAMIKA MULTI FINANCE TBK BERDASARKAN RASIO SOLVABILITAS, AKTIVITAS, DAN PROFITABILITAS TAHUN 2023–2024 Burhamzah, Rahmat; Dg Macenning, A. Reski Almaida
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 2 (2025): Bussman Journal | Mei - Agustus 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i2.417

Abstract

This research aims to analyze and compare the financial performance of PT BFI Finance Tbk and PT Adira Dinamika Multi Finance Tbk in the period 2023–2024 using solvency, activity, and profitability ratios. The study adopts a quantitative descriptive comparative approach based on secondary data derived from audited annual financial reports. The analysis focuses on indicators such as Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The results show that PT BFI Finance Tbk demonstrates stronger financial stability and better operational efficiency than PT Adira Dinamika Multi Finance Tbk, particularly in managing capital structure and maintaining profitability margins. Conversely, PT Adira Finance exhibits a decreasing trend in asset utilization efficiency and profit margins. These findings indicate the importance of maintaining balanced capital structures and operational effectiveness to enhance long-term financial health. The study provides valuable insights for investors, management, and stakeholders in evaluating the performance and competitiveness of financial service institutions in Indonesia’s non-bank financing industry.
PERBANDINGAN ANALISIS KEUANGAN LEMBAGA KEUANGAN NON BANK PT. TRUST FINANCE INDONESIA TBK. DAN PT. BUSSAN AUTO FINANCE Dg Macenning, A. Reski Almaida; Burhamzah, Rahmat
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 2 (2025): Bussman Journal | Mei - Agustus 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i2.418

Abstract

This study aims to compare the financial performance of two non-bank financial institutions, namely PT Trust Finance Indonesia Tbk and PT Bussan Auto Finance, in the year 2023 by using financial ratio analysis, including liquidity, solvency, profitability, and operational efficiency (BOPO) ratios. The background of this research is based on the importance of evaluating financial performance to assess managerial effectiveness and the competitiveness of financing companies amid economic dynamics. The method used is descriptive quantitative with a comparative approach. The data analyzed consists of the annual financial reports of both companies published in 2023. The results indicate significant differences in financial structure and operational efficiency between the two companies. PT Bussan Auto Finance tends to demonstrate better operational efficiency, as reflected in a lower BOPO ratio, while PT Trust Finance shows more fluctuating profitability ratios. This study provides practical implications for investors, company management, and regulators in considering financial efficiency and stability when making strategic decisions.
Pragmatic Language in Discussions of Tax Strategy and Corporate Social Responsibility Projects among Management Students Burhamzah, Rahmat; Burhamzah, Muftihaturrahmah; Dg Macenning, A. Reski Almaida
Phonologie : Journal of Language and Literature Vol 5, No 2 (2025): Phonologie : Journal of Language and Literature
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/phonologie.v5i2.73181

Abstract

Abstract. This study aims to examine the use of linguistic pragmatics in the group discussions on tax strategy and Corporate Social Responsibility (CSR) projects among management students. Employing a qualitative research design with a case study approach, data were collected through participant observation, audio-video recordings of group discussions, semi-structured interviews, and document analysis. The data were analyzed using Speech Act Theory (Austin and Searle) and Grice’s theory of implicature to interpret implied meanings and communicative strategies within group interactions. Findings reveal that students employ various speech acts, including directives, assertives, expressives, and commissives, which function not only to convey information but also to establish social roles and influence group dynamics. The use of implicature and presupposition facilitates implicit communication, expediting the discussion process and maintaining group harmony. Mitigation and persuasion strategies proved effective in building consensus and managing conflicts. Social position differences within groups influenced pragmatic language use patterns, where dominant members tended to use more direct language, while others preferred subtler and implicit expressions. This study underscores the significance of pragmatic competence as a pivotal communication skill in both academic and professional contexts. It is recommended that educational institutions integrate pragmatic communication training into curricula to enhance students’ effective communication skillsKeyword: linguistic pragmatics, speech acts, implicature, tax strategy, Corporate Social Responsibility, academic communication
The Influence of Profitability and Company Growth on Earnings Management in The Consumer Goods Industry Sector Jumliana; Yusdiman; Dg Macenning, A. Reski Almaida
Journal of Economics and Management Technologies Vol. 1 No. 1 (2025): Journal of Economics and Management Technologies
Publisher : Candela Edutech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63288/jemtech.v1i1.4

Abstract

Objectives - This study aims to identify the influence of Return on Assets (ROA), Return on Equity (ROE), and Company Growth on Earnings Management in the Consumer Goods Industry sector, specifically in the Cosmetics and Household Needs sub-sector listed on the Indonesia Stock Exchange. Methods - The analysis methods employed include descriptive analysis, classical assumption tests, multiple linear regression analysis, hypothesis testing (both partial and simultaneous), and the coefficient of determination test (R²). The results - Return on Assets (ROA) has a direct positive and significant effect on Earnings Management, with a significance level of 0.021. Return on Equity (ROE) also has a direct positive and significant effect on Earnings Management, with a significance level of 0.001. Company Growth likewise has a positive and significant effect on Earnings Management, with a significance level of 0.046, which is less than 0.05. Furthermore, ROA, ROE, and Company Growth simultaneously have a positive and significant effect on Earnings Management, with a significance level of 0.001.
Co-Authors Burhamzah, Muftihaturrahmah Burhamzah, Rahmat Indri Iswardhani Jumliana Nur Fadilah Ayu Sandira Sarah, Nulthazam Sri Astuti Nasir Yusdiman