Claim Missing Document
Check
Articles

Found 4 Documents
Search

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.