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All Journal Jurnal Manajemen dan Perbankan (JUMPA) Jurnal Riset Akuntansi dan Auditing
Yopie Yulius
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Purchasing Decisions Based on Product Quality, Location, and Visual Merchandising Nursiti; Yopie Yulius; Rizki Riviany Azhariputri
Jurnal Manajemen dan Perbankan (JUMPA) Vol 12 No 1 (2025): Jurnal Manajemen dan Perbankan (JUMPA)
Publisher : Sekolah Tinggi Ilmu Ekonomi Y.A.I - Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jumpa.v12i1.708

Abstract

This study aims to empirically test whether product quality, location and visual merchandising have an impact on purchasing decisions. The study is based on a theory that supports product quality, location and visual merchandising, and purchasing decisions. This study uses primary data while the samples collected through the convenience method, data obtained through google form to Baper Store customers in Pors with a total of 100 respondents. Data analysis uses outer model, inner model, and hypothesis testing. Novelty in researchers using the sem smartpls 4.1 application, previous studies using SPSS. The results of the hypothesis test study indicate that product quality has a positive effect on product purchasing decisions, location has a negative effect on purchasing decisions and visual merchandising has a negative effect on purchasing decisions. The implications of the study for shop owners are important to provide adequate parking facilities, ensure the safety and comfort of customers who bring vehicles, and arrange the arrangement of goods in a more organized and neat manner. By improving these aspects, it is hoped that the store can increase the appeal and shopping experience of customers. Abstrak- Penelitian ini bertujuan untuk menguji secara empiris apakah kualitas produk, lokasi dan visual merchandising berdampak terhadap keputusan pembelian. Penelitian dilandaskan teori yang mendukung tentang kualitas produk, lokasi dan visual merchandising, dan keputusan pembelian. Penelitian ini menggunakan data primer sedangkan sampel yang dikumpulkan melalui metode convenience, data diperoleh melalui google form kepada pelanggan Baper Store di Pors dengan jumlah responden sebanyak 100. Data analisis menggunakan outer model, inner model, dan uji hipotesis. Novelty pada peneliti menggunakan aplikasi sem-smartpls 4.1, penelitian sebelumnya menggunakan SPSS. Hasil penelitian uji hipotesis menunjukkan bahwa kualitas produk berpengaruh positif terhadap keputusan pembelian produk, lokasi berpengaruh negatif terhadap keputusan pembelian dan visual merchandising berpengaruh negatif terhadap keputusan pembelian. implikasi dari penelitian bagi pemilik toko penting menyediakan fasilitas parkir yang memadai, memastikan keamanan dan kenyamanan pelanggan yang membawa kendaraan, serta mengatur penataan barang dengan lebih terorganisir dan rapi. Dengan memperbaiki aspek-aspek ini, diharapkan toko dapat meningkatkan daya tarik dan pengalaman berbelanja pelanggan.
Consumer Choices: The Influence of Price, Service, and Promotion on Coffee Purchases in Jakarta Dini Amalia; Rahma Maulidda Witantris; Yopie Yulius
Jurnal Manajemen dan Perbankan (JUMPA) Vol 12 No 2 (2025): Jurnal Manajemen dan Perbankan (JUMPA)
Publisher : Sekolah Tinggi Ilmu Ekonomi Y.A.I - Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jumpa.v12i2.785

Abstract

The objective of this study was to examine the influence of price, service quality, and promotional efforts on consumer purchasing decisions in Jakarta. The research is grounded in theoretical frameworks that address the relationships between price, service quality, promotion, and purchase decision-making. Primary data served as the basis for this investigation, with the sample selected through purposive sampling techniques. The study’s novelty lies in its focus on the local coffee industry and the application of Smart-PLS software version 4.1.0.9 for data analysis, in contrast to previous research that employed SPSS. Data were gathered via Google Forms from 100 customers of Kopi Sulfan in Central Jakarta. The analysis involved the use of external model evaluation, internal model assessment, and hypothesis testing. The results revealed that price does not significantly affect purchasing decisions, whereas both service quality and promotion exert a positive influence. From a managerial perspective, the findings suggest that business owners should maintain competitive pricing while enhancing service quality and product standards. These improvements are expected to increase the appeal of the business and positively influence consumer purchase decisions. Abstrak - Tujuan penelitian ini yaitu guna menguji apakah terdapat pengaruh harga, kualitas pelayanan, dan promosi terhadap keputusan pembelian di Jakarta. Penelitian berlandaskan teori yang mendukung mengenai harga, kualitas pelayanan, dan promosi terhadap keputusan pembelian. Penelitian ini memanfaatkan data primer, sedangkan sampel diambil dengan metode purposive sampling. Novelty pada penelitian ini berfokus pada sektor usaha kopi lokal dan memanfaatkan perangkat lunak smart-PLS versi 4.1.0.9, sedangkan penelitian sebelumnya menggunakan SPSS. Data dikumpulkan melalui google forms dari pembeli Kopi Sulfan di Jakarta Pusat dengan total 100 responden. Teknik analisis data dilakukan dengan menggunakan model luar, model dalam, dan pengujian hipotesis. Temuan dari pengujian hipotesis membuktikan yakni harga tidak memiliki pengaruh terhadap keputusan pembelian, kualitas pelayanan berpengaruh positif terhadap keputusan pembelian, dan promosi berpengaruh positif terhadap keputusan pembelian. Implikasi dari penelitian ini bagi pemilik usaha perlu mempertahankan harga yang terjangkau bersamaan dengan meningkatkan kualitas dan mutu produknya. Dengan memperbaiki kondisi tersebut diharapkan mampu meningkatkan daya tarik dan mendorong terjadinya pembelian.
Financial Determinants of Tax Avoidance: Evidence from Consumer Goods Companies Marini Anggie Putri Siregar; Monika Budiman; Amrizal; Yopie Yulius; Fadia Syaibunnisyah Muchtar
Jurnal Riset Akuntansi dan Auditing Vol 12 No 3 (2025): Jurnal Riset Akuntansi dan Auditing
Publisher : Sekolah Tingg Ilmu Ekonomi Y.A.I Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jraa.v12i3.987

Abstract

This study aims to analyze tax avoidance based on financial factors, proxied by profitability, sales growth, and solvency, in manufacturing companies within the consumer goods sector listed on the Indonesia Stock Exchange during the 2019-2023 period. This study employs a quantitative approach using secondary data in the form of annual financial statements. The research sample was determined using purposive sampling from a population of 95 companies, resulting in 19 companies that met the selection criteria. Panel data regression analysis was conducted using the fixed effect model (FEM) with eviews 12. The results indicate that profitability and sales growth have a positive effect on tax avoidance, while solvency has no effect on tax avoidance. Simultaneously, all independent variables significantly affect tax avoidance. These findings suggest that companies with higher profitability and sales growth tend to engage in tax avoidance practices, highlighting the need for increased financial oversight and transparency. The novelty of this study lies in providing empirical evidence on tax avoidance behavior among consumer goods companies during the post-COVID-19 economic recovery period. Abstrak - Penelitian ini bertujuan untuk menganalisis tax avoidance berdasarkan faktor keuangan yang diproksikan oleh profitabilitas, sales growth, dan solvabilitas pada perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan. Sampel penelitian ditentukan menggunakan teknik purposive sampling dari 95 perusahaan, sehingga diperoleh 19 perusahaan yang memenuhi kriteria. Metode analisis yang digunakan adalah regresi data panel dengan pendekatan fixed effect model (FEM) menggunakan eviews 12. Hasil penelitian menunjukkan bahwa profitabilitas dan sales growth berpengaruh positif terhadap tax avoidance, sedangkan solvabilitas tidak berpengaruh terhadap tax avoidance. Secara simultan, ketiga variabel independen berpengaruh signifikan terhadap tax avoidance. Temuan ini mengindikasikan bahwa perusahaan dengan tingkat profitabilitas dan pertumbuhan penjualan yang tinggi cenderung melakukan praktik tax avoidance, sehingga diperlukan peningkatan pengawasan dan transparansi keuangan. Kebaruan penelitian ini terletak pada memberikan bukti empiris mengenai perilaku tax avoidance perusahaan barang konsumsi dalam kondisi pemulihan ekonomi pascapandemi COVID-19.
Co-Authors Amrizal Dini Amalia Fadia Syaibunnisyah Muchtar Marini Anggie Putri Siregar Monika Budiman Nursiti Rahma Maulidda Witantris Rizki Riviany Azhariputri