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Evaluasi Kontribusi Personal Selling, Strategi Iklan, dan Pelayanan terhadap Keputusan Konsumen untuk Membeli Handphone OPPO di Gerai Halup Cell Abd Kadir; Irwansyah Irwansyah; Jemi Arafik; Feri Diansyah; Darmono Darmono; Muhammad Bayu; Djupiansyah Ganie; Yohanes Sri Guntur
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 4 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i4.2611

Abstract

This study aims to analyze the effect of personal selling, advertising, and service quality on consumer buying interest in OPPO mobile phones at Halup Cell Store Berau. The research method uses a quantitative approach with a sample of 90 respondents. The results showed that personal selling and service quality had a significant partial effect on buying interest, while advertising did not. Simultaneously, all three variables significantly influenced consumer buying interest.
Kajian tentang Bagaimana Brand Image, Kualitas Produk, serta Harga Memengaruhi Loyalitas Pelanggan terhadap Produk Skincare MS Glow Eko Sugiono; Pujianto Pujianto; Yudhi Perdana; Dedi Triono; Darmono Darmono; Muhammad Bayu; Djupiansyah Ganie; Yohanes Sri Guntur
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 4 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i4.2614

Abstract

The purpose of the research was to find out and analyze the Influence of Brand Image, Product Quality and Price on Consumer Loyalty in Ms Glow Skincare Products in Berau Regency. This study was conducted on 85 Ms Glow skincare users in Berau Regency as respondents using the purposive sampling method. The analysis tools used are: Validity Test, Reliability Test, Multiple Linear Regression Analysis, Correlation Coefficient, Determination Coefficient, T Test and F Test. Based on the results of the study, it can be seen that the results of the T Test show that the variables of Brand Image, Product Quality and price partially have a significant effect on the variables of consumer loyalty. Then based on the F test, it is known that the variables of Brand Image, Product Quality and price simultaneously have a significant effect on the variables of consumer loyalty. Then, based on the determination coefficient (R Square) of 0.796 (79.6%). This illustrates that the variables of Brand Image, Product Quality and Price are able to influence the Consumer Loyalty variable in Ms Glow skincare products in Berau Regency by 79.6% while the remaining 20.4% is explained by other factors that are not included in this study.
Government Internal Control as a Moderator of the Effect of Regional Financial Accounting Systems on Accountability Siti Munawaroh; Muhammad Bayu; Djupiansyah Ganie; Nakisha Iqfah Alfada; Dawami Buchori; Yohanes Sri Guntur
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8022

Abstract

The objective of this study is to examine the effect of the regional financial accounting system on the accountability of regional financial management at the Berau Regional Financial Management Agency (BPKAD), and to assess the moderating role of the government’s internal control system in this relationship. Primary data were obtained from 67 employees of BPKAD Berau through structured questionnaires. Data analysis employed validity and reliability tests, classical assumption tests, simple linear regression, t-tests, the coefficient of determination, and Moderated Regression Analysis (MRA). The findings reveal that the regional financial accounting system has a positive and significant impact on financial management accountability (t = 2.903 > 1.997, p = 0.005 < 0.05). Moreover, the implementation of the government’s internal control system strengthens this relationship, as indicated by a significant moderating effect (p = 0.038 < 0.05). The inclusion of the internal control system increases the explanatory power of the model by 41.1%, underscoring its importance in enhancing accountability within regional financial management.
Do Ethical Standards Matter? Evidence on Auditor Behavior and Audit Quality Yohanes Sri Guntur; Maria Goretti Kentris Indarti; Pancawati Hardiningsih; Jacobus Widiatmoko
International Journal of Economics, Management and Accounting Vol. 3 No. 2 (2026): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v3i2.1175

Abstract

Financial reporting integrity is heavily reliant on audit quality. This research explores the effect of auditor attributes, specifically integrity and professional background, on audit standards in Timor-Leste. Quantitative data was collected from a survey of 60 auditors and analyzed using descriptive statistics, correlation analysis, and multiple linear regression techniques. The findings suggest that auditor ethics has a substantial positive impact on audit quality, indicating that conformity to professional ethical guidelines is vital for enhancing audit results. In contrast, experience in auditing does not demonstrate a statistically significant impact on the quality of audits. Visualization through scatter plots further supports the notion that the relationship between ethics and audit quality is more robust than that of other auditor characteristics. Strengthening ethical standards in the auditing profession is crucial to enhancing audit quality, as these findings demonstrate. This study contributes to the body of research on auditing behavior by presenting empirical findings from a developing institutional setting. The findings also have practical implications for policymakers and auditing bodies in Timor-Leste.
Tranformasi Digital Melalui Implementasi E-Government Pada Organisasi Sektor Publik Muhammad Taufiq Hidayat; Yohanes Sri Guntur
Majalah Ekonomi Vol 30 No 2 (2025): Desember 2025
Publisher : Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/64gy9k92

Abstract

Objective – This study aims to analyze how digital transformation and the implementation of e-government affect efficiency, transparency, and accountability in public services in Indonesia. In addition, this study aims to identify gaps in the existing literature and provide recommendations for the development of studies and strategies for future digital transformation of government. Methodology – This study uses a literature study method with qualitative analysis of researchers on the topic of digital transformation through the implementation of E-Government in various regions and government institutions in Indonesia. This study examined 54 scientific articles in Indonesia that discussed innovations, challenges, and the impact of e-government on governance and public services. Findings – The results of the study show that the implementation of e-government in various regions of Indonesia has increased the efficiency, transparency, and accountability of public services, although they are still faced with limited infrastructure and low digital literacy of the community. The government's digital transformation does not only depend on technology, but is also influenced by social, political, and organizational cultural factors that require bureaucratic reform and improvement of apparatus competence. Active community participation and cross-sector policy synergy are the keys to the successful implementation of inclusive and sustainable digital government. This study also reveals the need for theoretical approaches and strategies for human resource capacity building and revitalization of organizational values to face structural challenges and improve the quality of digital public services. Limitations – This study focused on a literature analysis so the results are highly dependent on the data and context of the published research. Further research is needed for empirical exploration and evaluation of the implementation of e-government directly. Practical Implications – Governments and stakeholders can use the results of this research as a basis for formulating inclusive digital policies, strengthening the capacity of state civil servants, and fostering cross-sector collaboration for successful digital transformation in the public sector. Authenticity – This study contributes in the form of a comprehensive synthesis of the development of e-government in Indonesia with a focus on technical, institutional, and social aspects, as well as the challenges faced in achieving more efficient, transparent, and sustainable governance.