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INDONESIA
Akbis: Media Riset Akuntansi dan Bisnis
Published by Universitas Teuku Umar
ISSN : 25992058     EISSN : 26555050     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal AKBIS: Media Riset Akuntansi dan Bisnis memuat isu-isu yang berhubungan dengan masalah-masalah strategis yang terkait dengan: 1. Akuntansi Manajemen 2. Akuntansi Sektor Publik 3. Akuntansi Keuangan 4. Perpajakan 5. Auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 142 Documents
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Effectivity of Langsa City Regional Asset Management Azhar, Iqlima; Perkasa, Raihan Aditya; Fajriah, Agustina Nurul; Lubis, Nurliza
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 10 NOMOR 1 TAHUN 2026
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v10i1.15078

Abstract

The purpose of this study is to investigate the impact of human resource competency, internal control systems, and information systems on the effectiveness of regional asset management in Langsa City Regional Apparatus Organizations (OPDs). This study employs a quantitative approach, with primary data acquired via the distribution of OPD questionnaires chosen using a purposive sampling procedure. Data were evaluated using the IBM SPSS Statistics 25 application, which included descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The study's findings show that human resource competency, internal control systems, and information systems all have a major impact on the success of regional asset management. Furthermore, these three variables have a major impact on the success of regional asset management. The coefficient of determination value indicates that 54.2% of the efficacy of regional asset management is influenced by human resource competency, internal control systems, and information systems, with the remaining influenced by elements beyond the scope of this study. This study's findings show that enhancing apparatus competency, strengthening internal control mechanisms, and optimizing information systems can improve the transparency, accountability, and efficiency of regional asset management.
Persepsi Terhadap Harga dan Persepsi Terhadap Kualitas Produk Memengaruhi Keputusan Pembelian Konsumen Choiri, Dharyl Ubaid; Adiyani, Rini; Darsono, Darsono
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 10 NOMOR 1 TAHUN 2026
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v10i1.14761

Abstract

Competition in the culinary business, particularly among micro and small food enterprises, has intensified due to the growing number of similar businesses at the local level. This study aimed to examine the effects of consumer price perception and product quality perception, both partially and simultaneously, on purchasing decisions at Kedai Mie Ayam dan Bakso Manshurin in Masaran District, Sragen Regency. A quantitative survey approach was employed, with primary data collected through questionnaires distributed to 100 consumers selected using purposive sampling. The data were analyzed using multiple linear regression, supported by classical assumption and hypothesis testing. The results indicated that both price perception and product quality perception significantly influenced purchasing decisions, with product quality perception showing a stronger effect. Simultaneously, the two variables contributed significantly to consumer purchasing decisions. These findings highlight the importance of competitive pricing accompanied by consistent product quality in shaping purchasing decisions in local culinary businesses.

Page 15 of 15 | Total Record : 142

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