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All Journal Management Studies and Entrepreneurship Journal (MSEJ) Journal Economic and Strategy (JES) Jurnal Ilmiah Accusi
Saragih, Rintan Br
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Pengaruh Gratis Ongkos Kirim (Ongkir), Discount, dan Collect On Delivery (Cod) terhadap Keputusan Pembelian di Tiktok Shop (Studi Kasus Pengguna Tiktok Shop pada Mahasiswa Fakultas Ekonomi Universitas Methodis Indonesia Purba, Hanna Rumeni; Nadapdap, Kristanty Marina Natalia; Saragih, Rintan Br
JOURNAL ECONOMICS AND STRATEGY Vol 6 No 1 (2025): Januari - Juni 2025
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Tjut Nyak Dhien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/jes.v6i1.1817

Abstract

This study aims to analyze the effect of free shipping (postage), discounts, and Collect on Delivery (COD) on purchase decisions at TikTok Shop in students of the Faculty of Economics, Methodist University of Indonesia (UMI). The background of this research is based on the rapid development of e-commerce, especially TikTok Shop, which attracts the attention of young consumers such as students. COD payment methods and promotions such as free shipping and discounts are the main attractions of TikTok Shop in influencing purchase decisions.This study uses a quantitative method by involving students of the Faculty of Economics UMI as respondents. Data collection was carried out through a questionnaire with a Likert scale to measure students' perception of the influence of free shipping, discounts, and COD on their purchasing decisions. The collected data was analyzed using descriptive and inferential statistical methods to test the research hypothesis using IBM SPSS version 25. The results of the study explained that the Free Shipping variable partially had a positive and significant effect on Purchase Decisions. This variable explains that the Discount Payment variable partially has a positive and significant effect on the Purchase Decision. This variable explains that the Cash On Delivery (COD) Payment variable partially has a positive and insignificant effect on Purchase Decisions.
Pengaruh Experiential Marketing, Word Of Mouth Dan Kualitas Produk Terhadap Keputusan Pembelian Produk PT. Indako Trading Coy Medan Lie, Ivan Steven; Kelly, Kelly; Fredy, Fredy; Saribu, Holfian Daulat Tambun; Saragih, Rintan Br
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i4.8947

Abstract

Indako Trading Coy was founded in 1966 and is located at Jalan Pemuda No 18 D-H Medan. PT. Indako Trading Coy has a Honda sales network consisting of 102 dealers, 191 AHASS workshops, and 414 spare parts stores spread across North Sumatra and Aceh. Currently, the company is experiencing a decline in consumer purchases, where the number of consumers making purchases each year is decreasing. Although the decline is not significant, if left unchecked, it could have a very negative impact. Based on observations made by the researcher through interviews with several consumers, it was found that there are various factors influencing the decrease in purchase decisions for the products offered by the company. Among these factors are experiential marketing, word of mouth, and product quality. The research population used in this study consists of all consumers who made purchases at the company during the 2023 period, totaling 3,043. The sampling technique used is Slovin’s formula, which resulted in 97 samples. The research findings indicate that Experiential Marketing has a positive and significant effect on Customer Satisfaction at PT. Indako Trading Coy Medan. Word of Mouth has a positive and significant effect on Customer Satisfaction at PT. Indako Trading Coy Medan. Product Quality has a positive and significant effect on Customer Satisfaction at PT. Indako Trading Coy Medan. Experiential Marketing, Word of Mouth, and Product Quality have a positive and significant effect on Purchase Decisions at PT. Indako Trading Coy Medan.
The Influence Of Profitability, Goodcorporate Governance And Audit Qualityon Tax Avoidance In Pharmacy Companieslisted On The Indonesian Stock Exchange Duma Megaria Elisabeth; Simanjuntak, Wesly Andri; Nadapdap, Kristanty M N; Saragih, Rintan Br; Gultom, Rustri Ningsih
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi Vol 6(1) Mei 2024
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/x6ctsj63

Abstract

The aim of this research is to test and analyze the influence of profitability, good corporate governance and audit quality on tax avoidance in pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2018 –2022. The population of this research is 11 sample companies. The sampling method used was purposive sampling, so that 10 pharmaceutical companies were obtained.The data used in this research are financial reports (annual reports) from companies which can be accessed via the Indonesia Stock Exchange website. The data analysis technique used is a quantitative technique. The results of this research show that partially profitability, good corporate governance have a significant effect on tax avoidance, audit quality does not have a significant effect on tax avoidance. Simultaneously, the independent variables, namely profitability, good corporate governance and audit quality, have 34.0% influence on tax avoidance and 66.0% are influenced by other factors. For this reason, the author suggests that the population in the next study can be replaced with other industries and add independent research variables in future research
Pengaruh Kompetensi Aparatur, Budaya Organisasi, Good Governance, Dan Sistem Pengendalian Internal Terhadap Upaya Pencegahan Fraud Pada Pemerintahan Kabupaten Samosir Duma Megaria Elisabeth; Butar Butar, Erissa Antheresya; Saragih, Rintan br
Jurnal Ilmiah Accusi Vol. 5 No. 2 (2023): Jurnal Ilmiah Accusi Vol 5(2) November 2023
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/rmmyrc67

Abstract

Pada saat ini fraud masih menjadi masalah yang serius di pemerintahan kabupaten. Terdapat potensi adanya kesalahan pengelolaan anggaran mulai dari pelaksanaaan, penatausahaan, pertanggung jawaban dan pelaporannya. Tujuan dari penelitian ini adalah untuk menganalisis bagaimana inisiatif anti-fraud Pemerintah Kabupaten Samosir dalam kaitannya dengan kompetensi aparatur, budaya organisasi, tata kelola yang baik, dan mekanisme pengendalian internal. Studi ini menggunakan cara kuantitatif penyelidikan penyebab potensial. Pegawai Badan Pengelola Keuangan dan Pendapatan Daerah (BKPPD) Kabupaten Samosir pada bulan Maret 2023 menjadi demografi dan sampel penelitian. Kuesioner menjadi sumber data primer, sedangkan laporan realisasi anggaran menjadi data sekunder. Analisis regresi linier berganda dilakukan dengan bantuan program SPSS 24. Penelitian ini mengkonfirmasi temuan sebelumnya bahwa kompetensi aparatur, budaya organisasi, dan tata kelola yang baik semuanya memiliki peran yang menguntungkan dalam mengurangi terjadinya kecurangan. Sementara itu, tidak ada efek yang dapat diamati dari sistem pengendalian internal terhadap tindakan anti-fraud
The Effect Of Internal Audit Implementation And Risk Management On Lending Policies People's Business In The Covid-19 Period At PT. Bank Sumut Centre Medan Duma Megaria Elisabeth; Duma Megaria Elisabeh; Sagala, Farida; Silitonga, Ivo Maelina; Saragih, Rintan Br; Manurung, Anggiat
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/yyd1hh50

Abstract

This study aims to examine the effect of the implemention of internal audit and risk management on the policy of granting people’s business loans in the covid-19 period. In this study using primary data in the form of distributing questionnaires conducted at PT Bank Sumut Pusat Medan, the sampling technique used was purposive sampling with data collection techniques using a questionnaire method. The analysis used in this study uses the methods of validity, reability, data normality, classical assumptions, coefficient of determination t test and f test. The results of this study indicate that internal audit has a partial effect on the policy of granting people’s business loans at covid-19 with a tcount value of 7.472 at a significant level 0f 0.003. Risk management partially affects the policy of granting people’s business credit during covid- 19 with a tcount value of 7.432 with a significant level of 0.000. Internal audit and risk management simultaneously affect the policy of granting people’s business loans during covid-19 with a fcount value of 92.717 with a significant value of In addition, the adjusted R square value of 0.859 means that internal audit (X1) and risk management (X2) together affect the policy of granting people’s business loan during covid-19 by 85.9% while the remaining 14.1% is influenced by other variables outside of this study
Co-Authors Butar Butar, Erissa Antheresya Duma Megaria Elisabeh Duma Megaria Elisabeth Farida Sagala Fredy Fredy Gultom, Rustri Ningsih Ivo Maelina Silitonga Kelly Kelly Kristanty Natalia Marina Nadapdap, Kristanty Natalia Marina Lie, Ivan Steven Manurung, Anggiat Nadapdap, Kristanty M N Purba, Hanna Rumeni Saribu, Holfian Daulat Tambun Wesly Andri Simanjuntak, Wesly Andri