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All Journal JURNAL EKONOMI SAKTI (JES) ECONOMIST: Jurnal Ekonomi dan Bisnis
Ulandari, Meli
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Economics, Econometrics & Finance

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BRAND AMBASSADOR DAN BRAND IMAGE: FAKTOR PENENTU PEMBELIAN MASKER MUSTIKA RATU Ulandari, Meli; Putri, Yulia Hamdaini; Nailis, Welly
ECONOMIST: Jurnal Ekonomi dan Bisnis Vol. 2 No. 2 (2025): April 2025
Publisher : CV Sentra Nusa Connection

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63545/economist.v2i2.108

Abstract

Penelitian ini menganalisis pengaruh Brand Ambassador dan Brand Image terhadap keputusan pembelian masker wajah Mustika Ratu di Kota Palembang. Latar belakang penelitian menunjukkan adanya penurunan indeks masker wajah Mustika Ratu selama empat tahun terakhir (2021-2024), meskipun industri Skincare di Indonesia mengalami pertumbuhan signifikan. Penelitian ini menggunakan metode kuantitatif dengan teknik purposive sampling, melibatkan 100 responden yang pernah membeli masker wajah Mustika Ratu di Kota Palembang. Data dikumpulkan melalui kuesioner online dan dianalisis menggunakan regresi linear berganda. Hasil penelitian memperlihatkan bahwa Brand Ambassador berpengaruh terhadap keputusan pembelian, sementara Brand Image tidak berpengaruh. Secara simultan, kedua variabel berpengaruh terhadap keputusan pembelian dengan kontribusi sebesar 25,7%. Temuan ini mengimplikasikan bahwa perusahaan perlu memfokuskan strategi pemasarannya pada penguatan peran Brand Ambassador melalui berbagai platform media, sambil tetap mempertahankan Brand Image sebagai elemen pendukung dalam strategi pemasaran secara keseluruhan.
PENGARUH EXECUTIVES NARCISSISM TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR REAL ESTATE DI BURSA EFEK INDONESIA Sarifa; Mira; Zulaeha, Sitti; Ulandari, Meli
Jurnal Ekonomi Sakti Vol 14 No 3 (2025)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v14i3.432

Abstract

The purpose of this study is to determine the effect of CEO narcissism on tax avoidance moderated by company size in real estate sector companies on the Indonesian Stock Exchange. The population in this study is real estate sector companies listed on the Indonesian Stock Exchange for the period 2021-2023. The sample in this study used a purposive sampling technique, based on the established criteria, a sample of 20 samples was obtained. The type of data used is secondary data in the form of the company's Annual Report. The analysis methods used in this study are: Descriptive Statistics, Classical Assumption Tests, Multiple Linear Regression Analysis with Moderated Regression Analysis and Hypothesis Testing and Using the Eviews 12 Application. The results of this study indicate that CEO narcissism has no effect on tax avoidance, and company size is not able to moderate CEO narcissism on tax avoidance. Keywords: CEO Narcissism, Tax Avoidance, Company Size.
PENGARUH KECAKAPAN MANAJERIAL, KOMITE AUDIT DAN LEVERAGE TERHADAP MANAJEMEN LABA (STUDI PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2021-2023) Ulandari, Meli; Basir, Basri; Wahyuni, Wahyuni
Jurnal Ekonomi Sakti Vol 14 No 3 (2025)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v14i3.433

Abstract

This research aims to determine the effect of managerial competence, audit committee, and leverage on earnings management in manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange. The type of research used is quantitative research with an explanatory research approach. The research sample was obtained using purposive sampling method with a total of 36 companies over three years of observation, resulting in a total of 108 data observations. The dependent variable in this study is earnings management, measured using the Modified Jones model, while the independent variables include managerial competence measured by Data Envelopment Analysis (DEA), the number of audit committee members, and leverage measured by the ratio of total debt to total assets. Data analysis was conducted using multiple linear regression with the help of SPSS version 25. The results of this study show that managerial competence and the audit committee have a positive and significant effect on earnings management. Meanwhile, leverage does not have a significant effect on earnings management. These findings imply that improving managerial competence and the effectiveness of the audit committee can influence earnings management practices in companies, while leverage levels are not always a key driving factor. Keywords: Managerial Competence, Audit Committee, Leverage Earnings Management
Co-Authors Basir, Basri Mira Sarifa wahyuni wahyuni Welly Nailis, Welly Yulia Hamdaini Putri Zulaeha, Sitti