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Contact Name
Yudi Nur Supriadi
Contact Email
admin@gapenas-publisher.org
Phone
+6285885400000
Journal Mail Official
admin@gapenas-publisher.org
Editorial Address
Gg. H.Ridan No.48 RT. 002/002 Kelurahan Poris Plawad Indah Kecamatan Cipondoh Tangerang
Location
Kota tangerang,
Banten
INDONESIA
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Published by Gapenas Publisher
ISSN : 27979733     EISSN : 27770540     DOI : https://doi.org/10.53363/yud
Core Subject : Economy,
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside editorials, reviews, research articles and short communications on following topics: Finance Accounting Budget Investment decision Financing decision Dividend decision Working capital decision Strategy Inside Corporate strategy Strategic planning Communication Research & Development Management Risk Management Management functions Operations Management Management science International Business Management Organizational Behavior Portfolio Management
Articles 143 Documents
PENGARUH PERSEPSI HARGA, PROMOSI DAN KUALITAS PRODUK TERHADAP LOYALITAS KONSUMEN DENGAN KEPUASAN KONSUMEN SEBAGAI VARIABEL PEMEDIASI : STUDI EMPIRIS PADA KONSUMEN MCDONALD’S Mutia Nadhira; Christina Dewi Wulandari
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 2 No. 1 (2022): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (549.738 KB) | DOI: 10.53363/yud.v2i1.25

Abstract

The first McDonald's was founded in 1940 by brothers Dick and Mac McDonald, but was later purchased by Ray Kroc. They introduced the “Speedee Service System” in 1948, which later became the basic principle of modern fast-food restaurants. The purpose of this study was to analyze the effect of perceived price, promotion and product quality simultaneously and partially on consumer satisfaction. And looking for the largest independent variable on consumer satisfaction.           The analysis method in this study uses quantitative primary data, the test stages carried out are: validity test, reliability test, normality test, heteroscedasticity test, multicollinearity test, path analysis, F test and T test. The data used in this study using a questionnaire instrrumen and valid data collected as many as 100 respondents. The submission tool used is SPSS version 26 software.Perceptions of price, promotion and product quality simultaneously affect satisfaction. The independent variables that partially affect satisfaction are the perception of price and product quality. These three variables have an effect on increasing purchasing decisions. Both of these variables have an effect on increasing customer satisfaction. Consumer satisfaction has an effect on loyalty where the higher the level of consumer satisfaction, the higher consumer loyalty. Product quality is the variable that has the strongest influence on consumer satisfaction
OVERCONFIDENCE CEO PADA PERUSAHAAN EFEK DAN ASURANSI TAHUN 2014-2018 DI BURSA EFEK INDONESIA Tri Damayanti; Nova Anggrainie; Dini Andriyani
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 2 No. 1 (2022): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.206 KB) | DOI: 10.53363/yud.v2i1.26

Abstract

The purpose of this study was to determine the effect of CEO Overconfidence on Securities Companies and Insurance Companies in Indonesia. The population of this research is Securities Companies and Insurance Companies, which are 27 companies consisting of 12 Securities Companies and 15 Insurance Companies. This research was conducted by examining data in the 2014-2018 period with a total sample of 135 samples. The analysis technique used is the Crosstabulation Test, Descriptive Analysis of the Different Tests with Independent-Sample T Test, Descriptive Analysis of the Different Tests with One-Way ANOVA. Crosstabulation Test Results stated that in 2014 the number of companies that overconfidated amounted to 25 companies, in 2015 the number of companies that overconfidzed amounted to 24 companies, in 2016 the number of companies overconfidensed amounted to 22 companies, in 2017 the number of companies that overconfidzed amounted to 19 companies, and in 2018 the number of companies that overconfidated amounted to 27 companies, the results of the Descriptive Analysis Test Different Tests with Independent-Sample T Test states that the condition of the Yield and DER ratio of Insurance Companies is higher than that of Securities Companies this can be seen from the absolute value on average, while for Asset Growth and Sales Growth, Securities Companies are higher. Descriptive Analysis of the Test Results with One-Way ANOVA states that the Yield value varies between years (2014,2015,2016,2017,2018) while the others are not different. This can be seen from the significance value, sig. Yields are below 0.05 while others are above them
DAMPAK HUKUM PERUBAHAN NAMA PADA IDENTITAS ANAK TERHADAP HAK-HAK KEPERDATAAN Robby Bagus Indrawan; Risti Dwi Ramasari
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 2 No. 1 (2022): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.814 KB) | DOI: 10.53363/yud.v2i1.28

Abstract

The Unitary State of the Republic of Indonesia is one of the countries that by law is obliged to provide legal protection and certainty to its citizens, one of the legal protections provided by the government is the protection of children by regulating it in Law 23 of 2002 on Child Protection as amended by Law No. 35 of 2014 on Amendments to Law No. 23 of 2002 on Protection of Children.  Child. Every child is entitled to survival, growth, and development and is entitled to protection from violence and discrimination, set out in the Constitution of the Republic of Indonesia 1945 Article 28B paragraph 2. Man born in this world carries rights to himself, it is stipulated in Article 2 of the Civil Code which states that "the child in the womb of a woman, is regarded as having been presumed where, if also the interests of the child will it and die s birth, it is considered this never existed
ANALISIS INTELECTUAL CAPITAL DAN KINERJA PERBANKAN SYARIAH DI INDONESIA: Studi Pada Bank Umum Syariah Sari Putri Pertiwi; Tb Ismail; Fauji Sanusi
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 1 No. 2 (2021): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (468.581 KB) | DOI: 10.53363/yud.v2i1.29

Abstract

Intelectual capital is one of the instruments that can determine the value of the company. This study aims to find out and test the influence of the intellectual capital components (VACA, VAHU and STAVA) as well as their changes (ROGIC) on the company's performance (ROA and ROE). The object of the study is 13 Sharia Commercial Banks in Indonesia with a period of financial statements in 2013-2017. Data processing and analysis using the help of SPSS application version 19.00 with multiple linear regression models. Based on the results of hypothesis tests obtained VACA has no significant effect on the company's performance, VAHU has a negative and significant effect on the company's performance, STAVA has a positive and significant effect on the company's performance, ROGIC has a significant negative effect on the company's performance
ANALISIS PENERAPAN KEBIJAKAN PERKREDITAN BANK STUDI KASUS SEKTOR KREDIT GUNA BHAKTI (KGB) PADA BANK BJB CABANG CIKARANG Didin Rasyidin Wahyu
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 1 No. 2 (2021): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.269 KB) | DOI: 10.53363/yud.v1i2.30

Abstract

Banks as financial institutions whose activities which raise funds from the public in the form of savings and channel them back to the community in order to improve the standard of living many of bank can also be said as an institution which won the trust of the public, in this case should try to preserve the feeling of trust society to the bank, then the bank should as much as possible in carrying out its activities both in service, fund raising and distribution, financial and information services in the field of banking activities ets. BJB Cikarang branch is the distribution of funds in which one form of credit in the credit sector Guna Bhakti (BECs), which is expected to help welfare especially the Civil Servants (PNS), Retired Or Other Employees
PENYIARAN FILM TANPA SENSOR DI PLATFORM NETFLIX Ajeng Septianur Putri; Kristoforus Laga Kleden
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 2 No. 1 (2022): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.384 KB) | DOI: 10.53363/yud.v2i1.31

Abstract

The development of technology and information has implications for the broadcasting industry which has changed almost every aspect of human life. Broadcasting which was originally only through conventional media, namely radio frequency spectrum over the air and cable such as television or radio, is now starting to shift to digital broadcasting media using digital platforms which can be accessed via an internet connection. This type of research is normative legal in nature and is conducted in order to address legal issues. Utilizing research methods that incorporate both a statutory and conceptual approach. Netflix broadcasts film content that contains elements of violence and pornography. This of course violates the existing laws and regulations in Indonesia. If KPI oversees broadcast content on the Netflix platform, then this is outside of its duties and authorities and is not in accordance with the concept of broadcasting based on the Broadcasting Law. Good law is dynamic law that develops according to the times and the dynamics of society. The Broadcasting Law must be amended immediately because it is no longer relevant to the current broadcasting technology. In terms of expanding the authority of KPI to supervise broadcast content in digital media, this is outside the duties and authorities of KPI and is not in accordance with the concept of broadcasting based on the Broadcasting Law
POTENCY OF SOURSOP LEAF (ANNONA MURICATA L.) DECOCTION WATER AS A TRIGGER FOR MICE (MUS MUSCULLUS) LIVER CELL REGENERATION MARKED BY CYCLIN D1 EXPRESSION DUE TO RHODAMINE B INFECTION Pramita Wally
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 2 No. 2 (2022): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (573.628 KB) | DOI: 10.53363/yud.v2i2.32

Abstract

Soursop leaf (Annona muricata L.) is one of the plants that contains chemical compounds such as acetogenins, flavonoids, saponins, tannins, triterpenoids and glycosides where this group of chemical compounds has the potential as antioxidants to ward off free radicals. This study aimed to determine the effect of soursop leaf decoction in regenerating liver cells of male mice of the Balb/C strain induced by rhodamine B through the expression of cyclin D1. The 25 mice were divided into 5 groups, namely group I was given standard feed, group II was given standard feed and rhodamine B 0.4 mg/ml, groups III, IV and V were given standard feed, rhodamine B 0.4 mg/ml, and water. soursop leaf decoction with doses of 3.64 mg/g BW, 7.28 mg/g BW, and 10.92 mg/g BW for each group. The treatment was carried out for 14 days by giving soursop leaf boiled water after rhodamine B induction for 7 days. The results showed that the boiled water of soursop leaves at a dose of 10.92 mg/g BW had a significant effect on reducing levels of SGOT and SGPT (p<0.05) and could regenerate mice liver cells through the expression of cyclin D1. Based on the results of the study, it can be concluded that the antioxidant content of soursop leaf boiled water can prevent liver cell damage in mice and increase cell regeneration power
THE EFFECT OF ADDING BERBEQUE TO RED SNAPPER (LUTJANUS SP) MEATBALLS ON CONSUMERS' FAVORITES Nurainy Kaliky
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 2 No. 2 (2022): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (450.506 KB) | DOI: 10.53363/yud.v2i2.33

Abstract

One of the favorite foods of various people is meatballs. Meatballs are processed products made from ground fish meat and seasoned, shaped and then boiled. Meatballs are very easy to process and can be made from various types of fish, both freshwater fish and marine fish. What distinguishes the meatballs from these two fish is the meatball gel that is formed and the delicacy. For this reason, many entrepreneurs of processed fishery products and home industries who make meatballs always pay attention to the elasticity and taste of the meatballs. So that the meatballs produced have a good gel and good taste. To increase people's interest in meatballs, the meatballs are given a barbecue flavor which is very liked by children. This study aims to analyze consumer acceptance of red snapper (Lutjanus sp) barbeque meatballs and is a new source of information for the public regarding the diversification of fishery product processing products. The method used is an experiment with 2 treatments, namely treatment A (barbeque concentration) which is 50 gr (A1), 100 gr (A2), 150 gr (A3) and Treatment B (boiling temperature) 45º C-70ºC for 3 times for 50 minutes. . From the results of the study, it can be seen that the addition of barbecue with a large concentration gives good results on the folding value, texture and smell and color does not show a significant effect
ANALISIS SISTEM DAN PROSEDUR PEMUNGUTAN PAJAK DAERAH DALAM UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH PADA BADAN PELAYANAN PAJAK DAERAH Amyati Amyati; Sri Ratu Hikmawati
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 1 No. 2 (2021): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v1i2.34

Abstract

The implementation of regional autonomy has spurred the Pandeglang district government to be creative in finding sources of regional revenue that can support regional financing. Regional Tax is one source of regional income that can be extracted in the context of increasing Regional Original Income. The purpose of the study was to determine the implementation of local tax collection systems and procedures in an effort to increase PAD, to determine the implementation of the Pandeglang Regency Regional Regulation Policy Number 3 of 2018 concerning Regional Taxes, to determine the increase of Pandeglang Regency's PAD in 2016-2020. The method used is descriptive qualitative method. The type of data used is primary data in the form of interviews and secondary data in the form of targets and realization of regional taxes, targets and realization of PAD in 2016 - 2020. The procedure applied to local tax collection consists of 9 main activities, registration, determination, deposit, application for installments, bookkeeping and reporting, objections and appeals, collection, correction, and collection of overpayments. The implementation of Regional Regulation No. 3 of 2018 concerning Regional Taxes has not fully implemented the Government's Internal Control System. The increase in PAD from year to year has increased fluctuations. Conclusion The system and procedure for collecting local taxes at the Regional Tax Service Agency of Pandeglang Regency are in accordance with existing regulations. BP2D of Pandeglang Regency uses Perda No. 3 of 2018 as one of the guidelines in making decisions and determining policies. Overall in five years the components of local taxes that contributed the most to the increase in PAD were PBB P2 Tax, BPHTB Tax and Street Lighting Tax
PENGARUH PERSEPSI PEMILIK DAN PENGETAHUAN AKUNTANSI PELAKU USAHA MIKRO KECIL DAN MENENGAH TERHADAP PENGGUNAAN INFORMASI AKUNTANSI: Studi Kasus Pada UMKM Jagung Goreng Air Panas Semurup Rio Baviga
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 2 No. 2 (2022): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v2i2.35

Abstract

The problem raised in this study is the Perception and Knowledge of UMKM owners in Kerinci Regency on Accounting Information. This research was conducted on Fried Corn UMKM in Semurup Hot Water Village. Based on the results of the study, there is no effect of the perception of UMKM actors on the use of accounting information, this is evidenced by the perception t value is smaller than t table (1.197 < 2.073) and a significance value of 0.244 which means it is greater than 0.05 (0.244 > 0, 05), while there is an effect of accounting knowledge on the use of accounting information with t table (2.896 > 2.073) and the significance value is less than 0.05 (0.008 <0.05). And there is a simultaneous effect of perception and knowledge of accounting on the use of information. This is evidenced by Fcount > Ftable, 4,540 > 3.44 and the magnitude of the influence given by the variable of perception and accounting knowledge on the use of accounting information at UMKM Fried Corn in Air Panas Semurup Village is only 22.8% while 77.2% is influenced by other factors not investigated in this study

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