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INDONESIA
JURAKUNMAN (JURNAL AKUNTANSI DAN MANAJEMEN)
Published by Sekolah Tinggi Ilmu Ekonomi Surya Nusantara
ISSN : 2086681X     EISSN : 26548216     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Jurakunman atau Jurnal akuntansi dan manajemen adalah sebuah jurnal yang didedikasikan untuk dunia ilmu pengetahuan khususnya dalam bidang akuntansi manajemen. Jurnal ini diharapkan akan menjadi wadah bagi para peneliti dan dosen dilingkungan STIE Surya Nusantara maupun dari luar lingkungan STIE Surya Nusantara didalam menerbitkan akan hasil penelitian mereka. Jurakunman akan selalu berkomitmen untuk dapat ikut serta dalam memberikan sumbangsih bagi pengembangan ilmu pengetahuan khususnya dalam bidang akuntansi dan manajemen.
Arjuna Subject : -
Articles 7 Documents
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Search results for , issue "Vol 15, No 2 (2022): JURAKUNMAN, JULI 2022" : 7 Documents clear
PENGARUH EXPERIENTIAL MARKETING DAN BRAND TRUST TERHADAP LOYALITAS KONSUMEN LAZADA PADA MAHASISWA INSTITUT STIAMI FAKULTAS ILMU ADMINISTRASI ANGKATAN TAHUN 2018 Antoni Ludfi Arifin
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 15, No 2 (2022): JURAKUNMAN, JULI 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48042/jurakunman.v15i2.147

Abstract

This study conducted an analysis of the Effect of Experiential Marketing and Brand Trust towards Lazada Consumer Loyalty on Institut STIAMI Students - Faculty of Administrative Sciences 2018. This study aimed to empirically examine the effect of Experiential Marketing and Brand Trust on Consumer Loyalty. The independent variables in this study are Experiential Marketing and Brand Trust, and the dependent variable is Consumer Loyalty.This study was using quantitative method with a population of 768 students from the Student of Institut STIAMI - Faculty of Administrative Sciences 2018 and a sample of 115 respondents using the Suharsimi Arikunto formula, with the accidental sampling technique as the non-probability sampling method. The data was processed by SPSS data statistical analysis ver.24.The results of the study indicates that there is a simultaneous positive and significant effect between Experiential Marketing and Brand Trust variables on Consumer Loyalty, which the f-count value is 19,137, and the coefficient of determination for Experiential Marketing and Brand Trust on Consumer Loyalty on Insitut STIAMI Students - Faculty of Administrative Sciences 2018, which is 25.5%, while the remaining 74.5% is determined by other variables that are not calculated in this study.
Pengaruh Promosi Penjualan dan Motivasi Belanja Hedonik Terhadap Impulse Buying di Era Pandemi Endar Sulistyowati; Destina Paningrum; Anggit Dyah Kusumastuti
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 15, No 2 (2022): JURAKUNMAN, JULI 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48042/jurakunman.v15i2.128

Abstract

The impact of the Covid-19 pandemic on the community in Giriwoyo Subdistrict, Giriwoyo District,Wonogiri Regency has created a new habit of shopping online and causes impulse buying behaviour. Sales promotion and hedonic shopping motivation are significant factors in increasing impulse buying. Therefore, this study aims to determine the effect of sales promotions consisting of discounts, cashback, vouchers, events, and hedonic shopping motivations consisting of adventure shopping, gratification shopping, role shopping, social shopping, ide shoppong, and value shopping, on impilse buying variables during the pandemic era for Tokopedia application users in Giriwoyo subdistrict, Giriwoyo District, Wonogiri. This research is decriptive research with a quantitative approach. The population was the entire community in the Giriwoyo subdistrict, Giriwoyo District, Wonogiri. The sampling technique usedthe purposive sampling technique, and the number of research samples was 160 respondents. The results show that the sales promotion variable and hedonic shopping motivation influenced the impulse buying variable in the pandemic era for users of Tokopedia application in Giriwoyo subdistrict, Giriwoyo District, Wonogiri. It can be seen from the Adjusted R Square value of 0.751. It means that the independent variable in explaining the dependentvariable is 75.1%, other variables explain the 24.9% out of this study.Keywords : Hedonic Shopping Motivation; Impulse Buying;Sales Promotion
Profil Kinerja Keuangan Perusahaan yang Melakukan Initial Public Offering (IPO) Selama Pandemi COVID-19 di Indonesia Lusianus Heronimus Sinyo Kelen
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 15, No 2 (2022): JURAKUNMAN, JULI 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48042/jurakunman.v15i2.125

Abstract

This study aims to analyze the profile of the financial performance of firms conducting IPOs during the COVID-19 pandemic through initial returns and analysis of financial statements. This research was conducted by taking a population of shares listed on the Indonesia Stock Exchange when the firm conducted an IPO during the COVID-19 pandemic from March to December 2020. In this study, the sampling method used purposive sampling, the firm listed on the IDX at the time of 51 firms conducted IPOs during the COVID-19 pandemic but the available data met the sampling criteria, thus obtaining as many as 35 firms. The analytical technique used is the descriptive analysis technique by taking data from the prospectus. The results of the first analysis show that the financial performance of firms that conducted IPOs during the COVID-19 pandemic based on initial returns was mostly in good condition so that they received a response from investors. Based on the current ratio in a good condition where the firm obtains funds that can increase liquidity as well. Based on the debt to asset ratio in a good condition where the composition of the capital structure of the firm experienced the same comparison even though it was seen from the slightly larger total debt. Based on the return on equity, most of them are in good condition where the firm's capital ability can generate high profits so that it can benefit the firm.
ANALISIS SISTEM PENGENDALIAN INTERNAL PENERIMAAN KAS UD. BERKAH PEMATANG SIMALUNGUN Eva Sriwiyanti; Vitryani Tarigan; Marintan Saragih
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 15, No 2 (2022): JURAKUNMAN, JULI 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48042/jurakunman.v15i2.135

Abstract

The Purpose of this study was to determine of control system of internal cash receips UD. Berkah Kabupaten Simalungaun. The research data used is qualitative data sourced from obsevations, documents and interviews,, as for the research population, namely and employess of UD. Berkah by using a sample that is the manager as well as the owner and employess of the financial administration section so that the sample used is 2 resource person.Technical data collection using documentation studies and literature studies with cash flow acceptance analysis techniques with flowchard charts and conducting interviews presented in descriptive form.From the result of the analysis through flowchard sharts and interviews of internal controls from sales in cash receipts, where there are 3 parts including cash sales with direct purchases coming to the place of business. Then through a cash transfer that goes directly to the  UD.Berkah account. Then the last is the cash receipts and sales control system with a 1 week round payment system. Procedures for recording receipts, through which all sales proceeds are entered in the recording of sales transactions through invoices, notes or sales receipts so that they know the type of processing and size, as well as for payment by transfer by looking at the patment transfer receipt and adjusted to the nominal entered. From this proof of payment and transaction, a record can be made which is calculated between cash payments and transfer and adjusted to the amount of money received with the results obtained with the results obtained in accordance with the calculated nominal, then from the result of the calculation of cash receipts reported to the business manager.  Keywords : Cash receipts control system 
PENGARUH AFTERSALES SERVICES DAN CUSTOMER RELATIONSHIP MANAGEMENT TERHADAP LOYALITAS PELANGGAN PADA PT. DIPO INTERNATIONAL PAHALA OTOMOTIF, SISINGAMANGARAJA MEDAN Alfonsius .
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 15, No 2 (2022): JURAKUNMAN, JULI 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48042/jurakunman.v15i2.109

Abstract

The purpose of this research is to analyze the variables of Aftersales Services  Customer Relationship Management on customer loyalty at PT. Dipo International Pahala Otomotif, Sisingamangaraja Medan. The questionnaire data was distributed to 72 customers of PT. Dipo International Pahala Otomotif, Sisingamangaraja Medan as the samples. The technique used is nonprobability sampling with purposive sampling technique. The data analysis technique used multiple linear regression analysis. The results show that (1) There is an positive influence of Aftersales Services and Customer Relationship Management on customer loyalty at PT. Dipo International Pahala Otomotif, Sisingamangaraja Medan. (2) There is an positive influence of Aftersales Services on customer loyalty at PT. Dipo International Pahala Otomotif, Sisingamangaraja Medan. (3) There is an positive influence of Customer Relationship Management on customer loyalty of PT. Dipo International Pahala Otomotif, Sisingamangaraja Medan
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KONSUMEN MEMBELI ULOS BATAK TOBA PADA TOKO SIBORO ULOS PEMATANGSIANTAR Spianus Halawa
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 15, No 2 (2022): JURAKUNMAN, JULI 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48042/jurakunman.v15i2.132

Abstract

This study aims to analyze the factors that influence consumers in buying Toba Batak Ulos at the Siboro Ulos Pematangsiantar Store. Using qualitative and quantitative research methods. The samples studied were 86 respondents. The analysis technique used is factor analysis techninque. The results showed that it had formed into 3 factors, namely social factors, situational factors and psychological factors. In the factor analysis, the KMO measure of adequancy value is 0.566 > 0.5 and the anti-image is MSA > 0.5. From the results, the total variance explained shows that the total initial sosial eingenvalues are 1,972 > 1, the total situational initial eigenvalues are 1,790 > 1, and the total psychological initial eingenvalues are 1,276 > 1. Thus, the social factor is the most dominant in this study. Keywords : Purchase decisions; psychological factors; situational factors, and social factors. 
PENGARUH WEBSITE QUALITY, KESADARAN FASHION, PERCEIVED PRODUCT QUALITY, DAN PROGRAM SHOPEE AFFILIATES TERHADAP PENINGKATAN PEMBELIAN IMPULSIF PADA PENGGUNA E-COMMERCE SHOPEE yokie radnan kristiyono
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 15, No 2 (2022): JURAKUNMAN, JULI 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48042/jurakunman.v15i2.145

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh website quality, kesadaran fashion, perceived product quality, dan program Shopee affiliates terhadap peningkatan pembelian impulsif pada pengguna e-commerce Shopee.  Meningkatnya belanja secara online mengakibatkan timbulnya perilaku belanja tidak rasional seperti pembelian secara impuls, yang memberikan kontribusi besar terhadap pelaku e-commerce. Landasan teori yang digunakan dalam penelitian ini adalah teori customer behavior. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui survei online dan data sekunder. Teknik analisa data yang digunakan ada tiga tahapan yaitu statistik deskriptif, statistik inferensial, Structural Equation Modeling (SEM) untuk menganalisis empat hipotesis yang ada. Hasil penelitian ini menunjukan bahwa website quality, kesadaran fashion dan program Shopee affiliate tidak terdapat pengaruh antara tiga variabel tersebut dengan pembelian impulsif pada e-commerce Shopee. Namun dari hasil penelitian ini perceived product quality memiliki pengaruh terhadap pembelian impulsif secara positif dan signifikan. Terakhir, penelitian ini memberikan kontribusi secara teoritis dan manajerial agar dapat meningkatkan peluang pembelian oleh konsumen tanpa mempertimbangkan faktor lain.

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