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Mandiri: Jurnal Akuntansi dan Keuangan
Published by Lembaga Riset Ilmiah
ISSN : -     EISSN : 28299329     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Mandiri : Jurnal Akuntansi dan Keuangan is a journal that publishes research articles in the fields of Accounting and Finance. Articles published in Mandiri have gone through a peer-reviewed process, to maintain the best quality articles in scientific development in the field of Accounting and Finance. Mandiri : Jurnal Akuntansi dan Keuangan accepts manuscripts in research fields that include scientific fields: Financial Accounting, Government Accounting, Sharia Accounting, Sharia Banking, Audit, Accounting system, and Tax Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 51 Documents
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Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi, Kemajuan Teknologi Terhadap Penerapan Akuntansi SAK EMKM pada UMKM Batik di Kota Surakarta Salahudin Alayubi; Eko Triyanto
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Oktober 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (418.569 KB) | DOI: 10.59086/jak.v1i3.166

Abstract

MSMEs are currently a sector that is expected to contribute to recovering the economic recession due to the Covid-19 pandemic. The Surakarta city government explores the potential of batik, in an effort to create superior products that can boost the local and regional economy. The Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) is a simplification of the previous financial accounting standards, namely the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in an effort to improve the accounting application of SAK EMKM. The purpose of this study was to analyze the effect of education level, accounting understanding, technological advances on the application of SAK EMKM accounting on Batik SMEs in Surakarta City. The research was conducted in Surakarta City with a sample of 57 batik MSME managers/entrepreneurs from 138 Batik MSME entrepreneurs in the city of Surakarta. The sampling technique used incidental sampling, the data sources were obtained from research questionnaires with a Likert scale, data analysis techniques used instrument tests (validity and reliability), classical assumption tests (normality, multicollinearity and heteroscedasticity), multiple linear regression tests and hypothesis testing. The results of the study show that the level of education, understanding of accounting, technological progress partially or simultaneously influences the application of SAK EMKM accounting on Batik MSMEs in Surakarta City.
Analisis Strategi Pemasaran Asuransi Syariah Dalam Meningkatkan Daya Saing Di Tengah Pandemi Covid-19 Agustin, Elisa; Nawawi, Zuhrinal M.; Inayah, Nurul
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Februari 2023
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (638.42 KB) | DOI: 10.59086/jak.v2i1.246

Abstract

Penelitian ini bertujuan untuk menganalisis strategi pemasaran pada PT. Jasindo Syariah Kp. Medan di tengah pandemi Covid-19 dalam meningkatkan daya saing dengan menggunakan analisis SWOT. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Metodologi penelitian kualitatif merupakan prosedur penelitian yang menghasilkan data deskriptif dengan data berupa observasi, wawancara mendalam, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa strategi pemasaran yang diterapkan PT. Jasindo Syariah Kp. Medan di tengah pandemi Covid-19 adalah menyesuaikan dengan kondisi dan kebutuhan pasar, dan hal tersebut dapat dianalisis melalui 4P yaitu: Product, Price, Place, dan Promotion. Hasil Analisis Strategi Pemasaran Asuransi Syariah pada PT. Jasindo Syariah Kp. Medan dalam Meningkatkan Daya Saing di Tengah Pandemi Covid-19 menggunakan analisis SWOT menunjukkan bahwa PT. Jasindo Syariah Kp. Medan berada pada kuadran I yaitu Progresif, maka strategi yang harus ditetapkan adalah strategi S-O (Strengths, Opportunities) dengan total skor 4,38. Strategi ini mampu memanfaatkan seluruh kekuatan internal perusahaan untuk memanfaatkan peluang eksternal yang ada. Maka strategi kekuatan dan peluang harus diterapkan oleh PT. Jasindo Syariah Kp. Bidang dalam meningkatkan daya saing di tengah pandemi Covid-19 adalah menciptakan produk yang sesuai syariah karena mayoritas penduduknya beragama Islam. Memaksimalkan inovasi produk yang sesuai syariah karena industri asuransi umum syariah masih kecil. Dalam kegiatan pemasarannya, perusahaan harus memanfaatkan kekuatan yang ada untuk meningkatkan pangsa pasar karena banyak lembaga lain yang membutuhkan asuransi umum syariah. This study aims to analyze the marketing strategy at PT. Jasindo Syariah Kp. Medan in the midst of the Covid-19 pandemic in increasing competitiveness by using a SWOT analysis. This study uses a descriptive qualitative approach. Qualitative research methodology is a research procedure that produces descriptive data with data in the form of observations, in-depth interviews, and documentation studies. The results showed that the marketing strategy implemented by PT. Jasindo Syariah Kp. Medan in the midst of the Covid-19 pandemic is to adjust to market conditions and needs, and this can be analyzed through 4P, namely: Product, Price, Place, and Promotion. Results of the Analysis of the Sharia Insurance Marketing Strategy at PT. Jasindo Syariah Kp. Medan in Improving Competitiveness Amid the Covid-19 Pandemic using SWOT analysis shows that PT. Jasindo Syariah Kp. Medan is in quadrant I, namely Progressive, the strategy that must be determined is the S-O (Strengths, Opportunities) strategy with a total score of 4.38. This strategy is able to use all of the company's internal strengths to take advantage of existing external opportunities. So the strategy of strengths and opportunities must be applied by PT. Jasindo Syariah Kp. The field in increasing competitiveness in the midst of the Covid-19 pandemic is creating products that comply with sharia because the majority of the population is Muslim. Maximizing sharia-compliant product innovation because the general sharia insurance industry is still small. In its marketing activities, companies must take advantage of existing strengths to increase market share because many other institutions require general sharia insurance  
Pengaruh Likuiditas, Dan Profitabilitas Terhadap Harga Saham Pada Perusahaan Manufaktur Sub Sektor Tekstil Dan Garment Yang Terdaftar Di Bursa Efek Indonesia Yunita Althin Natanael; Deni Trianda Pitri
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Oktober 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (406.528 KB) | DOI: 10.59086/jak.v1i3.254

Abstract

This study aims to provide evidence regarding the influence of company liquidity and profitability on stock prices. The financial ratios studied were Liquidity as measured by Current Ratio (CR) and Profitability as measured by Return on Assets (ROA) as the independent variable and stock prices as the dependent variable. The sample used in this study were textile and garment manufacturing companies listed on the IDX that were actively traded from 2017 to 2018. The sampling method used is saturated sampling technique, which is a sampling technique when all members of the population are used as samples. The statistical method used in this research is descriptive and hypothetical. The results of this study indicate that the ratio variables Current Ratio and Return on Assets simultaneously statistically have no significant effect on predicting stock prices that will be traded on the stock exchange Keywords: Current Ratio, Return on Assets, and Stock Prices.
Pengaruh Penyajian Laporan Keuangan Dan Aksesibilitas Laporan Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Santriaty, Melinda; Sasanti, Elin Erlina; Astuti, Widia
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Februari 2023
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.799 KB) | DOI: 10.59086/jak.v2i1.256

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penyajian laporan keuangan dan aksesibilitas laporan keuangan terhadap pengelolaan keuangan daerah. Penelitian ini menggunakan pendekatan mixed methods, yaitu gabungan pendekatan yang menggabungkan atau menghubungkan metode penelitian kualitatif dan kuantitatif. Penelitian dilakukan di Sekretariat Daerah Kota Mataram, Jl. Pejanggik No. 19 Mataram. Waktu pelaksanaan penelitian dalam kurun waktu 2 bulan terhitung dari bulan Januari sampai dengan Maret 2023. Populasi dalam penelitian ini adalah seluruh pegawai negeri sipil yang bekerja di Sekretariat Daerah Kota Mataram pada tahun 2021. Teknik pengambilan sampel dengan cara purposive sampling yaitu metode pengambilan sampel dengan mempertimbangkan karakteristik tertentu dalam populasi. Sampel penelitian yang dipilih adalah seluruh pegawai negeri sipil yang terlibat langsung secara teknis dalam pengelolaan keuangan pemerintahan. Metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian secara parsial penyajian laporan keuangan berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan keuangan daerah. Hasil penelitian aksesibilitas laporan keuangan secara parsial berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan keuangan daerah. This study aims to analyze the effect of the presentation of financial statements and the accessibility of financial reports on regional financial management. This study uses a mixed methods approach, namely a combination of approaches that combines or connects qualitative and quantitative research methods. The research was conducted at the Mataram City Secretariat, Jl. Pejanggik No. 19 Mataram. The time for carrying out the research is within a period of 2 months from January to March 2023. The population in this study are all civil servants working at the Regional Secretariat of the City of Mataram in 2021. The sampling technique by means of purposive sampling is a sampling method taking into account certain characteristics in the population. The research sample chosen was all civil servants who were directly involved technically in managing government finances. The analytical method used was multiple linear regression analysis. The results of the partial presentation of financial statements have a positive and significant impact on regional financial management accountability. The results of the research on the accessibility of financial statements partially have a positive and significant influence on Regional Financial Management Accountability  
Analisis Efektivitas Restrukturisasi Dalam Penyelesaian Pembiayaan Bermasalah di Bank Sumut Cabang Syariah Pematangsiantar Erna, Erna; Hidayat , Rahmat
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Februari 2023
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (513.441 KB) | DOI: 10.59086/jak.v2i1.257

Abstract

Penelitian ini bertujuan untuk mengetahui efektivitas restrukturisasi dalam penyelesaian pembiayaan bermasalah pada Bank Sumut Syariah Pematangsiantar. Penelitian ini diperoleh atas asumsi bahwa restrukturisasi sangat efektif dalam penyelesaian pembiayaan bermasalah. Metode yang digunakan dalam penelitian ini adalah metode kualitatif deskriptif. Teknik pengumpulan data dalam penelitian ini menggunakan observasi, wawancara, dan dokumentasi. Berdasarkan hasil penelitian dan analisis data, disimpulkan bahwa terdapat dua faktor penyebab pembiayaan bermasalah, dimana faktor internal yaitu ketidaktelitian bank dalam menganalisis kelayakan nasabah, kurangnya pengawasan terhadap kondisi usaha nasabah, dan nasabah menggunakan dana pembiayaan untuk keperluan lain. Sedangkan faktor eksternal yaitu usaha nasabah tidak berjalan lancar, dan berasal dari perekonomian yang tidak stabil. Berdasarkan data analisis kesehatan bank APYD sebesar 12,07% berada pada kategori cukup sehat. RR sebesar 86,19%, hal ini menunjukkan kesehatan pembiayaan bank berada pada kategori baik, sehingga dapat mengurangi tingkat kemacetan. Restrukturisasi pembiayaan sangat efektif untuk pembiayaan bermasalah karena dengan keringanan yang diberikan oleh bank, nasabah akan bisa kembali membayar tagihan sesuai dengan tanggal jatuh tempo yang disepakati. This study aims to determine the effectiveness of restructuring in solving problematic financing at Bank Sumut Syariah Pematangsiantar. This research was obtained on the assumption that restructuring is very effective in solving problem financing. The method used in this research is a descriptive qualitative method. Data collection techniques in this study are using observation, interviews, and documentation. Based on the results of research and data analysis, it was concluded that there were two factors causing problematic financing, where internal factors were the bank's inaccuracy in analyzing customer eligibility, lack of supervision of customer business conditions, and customers using financing funds for other purposes. While external factors, namely the customer's business is not running smoothly, and come from an unstable economy. Based on data on the health analysis of APYD banks, 12.07% were in the fairly healthy category. RR of 86.19%, this indicates the health of the bank's financing is in the good category, so that it can reduce the level of congestion. Financing restructuring is very effective for troubled financing because with the relief provided by the bank, the customer will be able to return to paying bills according to the agreed maturity date  
Pengaruh Pengetahuan Keuangan, Pendapatan, Dan Gaya Hidup Terhadap Perilaku Keuangan Mahasiswa Asahan Siregar, Qahfi Romula; Jufrizen, Jufrizen; Simatupang, Jumeida
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Februari 2023
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v2i1.289

Abstract

Pasca Covid 19 banyak perubahan yang terjadi tentang proses pemahaman dan pengelolaan keuangan pada masyarakat. Perubahan kehidupan tentunya mempengaruhi pemahaman keluarga baik itu pengelolaan keuangan, pendapatan dan gaya hidup terhadap perilaku keuangan. Populasi dalam penelitian Mahasiswa di Kabupaten Asahan.   Penelitian dengan mengambil sampel sebanyak 100 Generasi Mahasiswa di Kabupaten Asahan  yang ada di Kabupaten Asahan  yang sebagai sampel. Penelitian ini menggunakan Judgement Sampling, dimana sampel dipilih dari suatu populasi berdasarkan pertimbangan ahli maupun pertimbangan ilmiah. Teknik pengumpulan data dalam penelitian ini menggunakan teknik dokumentasi, observasi, dan angket. Teknik analisis data dalam penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan analisis statistik dengan menggunakan uji Auter Model Analysis, Inner Model Analysis, dan Pengujian Hipotesis. Pengolahan data dalam penelitian ini menggunakan program software PLS (Partial Least Square). Hasil penelitian ini membuktikan secara parsial bahwa Pengetahuan keuangan berpengaruh terhadap Perilaku Keuangan, Pendapatan berpengaruh terhadap Perilaku Keuangan, Gaya Hidup berpengaruh terhadap Perilaku Keuangan. Dan secara simultan Pengetahuan keuangan, Pendapatan dan Gaya Hidup berpengaruh terhadap Perilaku Keuangan. After Covid 19, many changes have occurred regarding the process of understanding and managing finances in the community. Changes in life certainly affect family understanding, both financial management, income and lifestyle towards financial behavior. Population in student research in Asahan district. Research by taking a sample of 100 Generations of Students in Asahan District as a sample. This study uses Judgment Sampling, where the sample is selected from a population-based on expert and scientific considerations. Data collection techniques in this study used documentation, observation, and questionnaire techniques. Data analysis techniques in this study used a quantitative approach using statistical analysis using the Auter Model Analysis test, Inner Model Analysis, and Hypothesis Testing. Data processing in this study uses the PLS (Partial Least Square) software program. The results of this study partially prove that financial knowledge influences financial behavior, income influences financial behavior, and lifestyle influences financial behavior. And simultaneously financial knowledge, income, and lifestyle influence financial behavior.  
Pengaruh Profitabilitas Dan Price Earning Ratio Terhadap Kebijakan Dividen Khairul Anwar Pulungan
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Oktober 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v1i3.335

Abstract

This study aims to determine the effect of Profitability (ROA) and Price earning ratio (PER) partially and simultaneously on Dividend Policy. Profitability (ROA) and Price earning ratio (PER) are used as independent variables. Dividend Policy as the dependent variable. the research approach uses associative, the population in this study is 63 companies in the Basic Industry and Chemical sectors listed on the Indonesia Stock Exchange in 2015 - 2018. The sample is 8 companies multiplied by 4 years of research. The sample selection method is purposive sampling. The analytical method used to test the hypothesis is by using multiple linear regression analysis. The multiple linear regression analysis test is carried out on the first hypothesis that the Profitability variable (ROA) has no effect on Dividend Policy, the second hypothesis is that the Price earning ratio (PER) variable has no significant effect on Policy Dividend, in the third hypothesis which shows that Profitability (ROA) and Price Earning Ratio (PER) simultaneously have no effect on Dividend Policy.
Evaluasi Struktur Pendanaan dan Return on Equity dalam Menjelaskan Pertumbuhan Laba Mauliza, Sri; Abdullah, Ikhsan
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Juni 2024
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v3i2.528

Abstract

The aim of this research was to determine and analyze the influence of debt ratios, partial and simultaneous rates of return on capital on profit growth in the consumer goods industry listed on the Indonesia Stock Exchange. The approach in this research is included in the quantitative research approach. The population used as a sample is all pharmaceutical companies listed on the IDX for the 2016-2023 period. Based on the existing criteria in the sampling technique, the samples that meet the criteria are 7 samples of pharmaceutical sector companies. The data analysis technique in this research uses multiple regression, classical assumption testing, hypothesis testing which is processed using the SPSS program. Results of the test From the results of this research, the significance value of DER was obtained based on the t test, tcount > ttable (4.822>2.032) and Sig 0.000 < α0.05, thus Ha was accepted. In conclusion: there is an influence of DER on profit growth. From the results of this research, the significance value of ROA was obtained based on the t test, obtained tcount > ttable (8.557>2.032) and Sig 0.000 < α0.05) thus Ha was accepted. In conclusion: there is an influence of ROA on profit growth. Based on the results of the F test, a significant value of Sig was obtained. 0.000 < α0.05) and Fcount >Ftable (16,100>3.28) thus Ha is accepted. The conclusion: there is a significant influence of DER, ROA on profit growth Tujuan dari penelitian ini dilakukan adalah untuk mengetahui dan menganalisis pengaruh rasio hutang, tingkat pengembalian atas modal secara parsial dan secara simultan terhadap pertumbuhan laba pada industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Pendekatan dalam penelitian ini yaitu termasuk kedalam pendekatan penelitian kuantitatif. Populasi digunakan sebagai sampel yaitu seluruh perusahaan farmasi yang terdaftar di BEI periode 2016-2023. Berdasarkan kriteria yang ada pada teknik penentuan sampel tersebut, maka sampel yang memenuhi kriteria adalah 7 sampel perusahaan sektor Farmasi. Teknik analisis data di dalam penelitian ini menggunakan regresi berganda, uji asumsi klasik, uji hipotesis yang diolah dengan menggunakan program SPSS. Hasil dari pengujian Dari hasil penelitian ini diperoleh nilai signifikansi DER berdasarkan uji t diperoleh thitung > ttabel (4,822>2,032) dan sebesar Sig 0.000 < α0.05 dengan demikian Ha diterima. Kesimpulannya : ada pengaruh DER terhadap pertumbuhan laba. Dari hasil penelitian ini diperoleh nilai signifikansi ROA berdasarkan uji t diperoleh thitung > ttabel (8,557>2,032) dan Sig 0.000 < α0.05) dengan demikian Ha ditterima. Kesimpulannya : ada pengaruh ROA terhadap pertumbuhan laba. Berdasarkan hasil uji F diperoleh nilai signifikan Sig. 0.000 < α0,05) dan Fhitung >Ftabel (16,100>3,28) dengan demikian Ha diterima . kesimpulannya : ada pengaruh signifikan DER, ROA terhadap pertumbuhan laba  
Dampak Digitalisasi pada Profesi Akuntansi: Tantangan dan Peluang bagi Akuntan Masa Depan Natanael , Yunita Althin; Pertiwi , Tri; Hasrul , Saddam; Jamaris , Edi
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 4 No. 1 (2025): Februari 2025
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v4i1.593

Abstract

Penelitian ini menganalisis dampak digitalisasi pada profesi akuntansi yang mencakup tantangan dan peluang yang dihadapi. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi literatur dan analisis data sekunder dari jurnal dan publikasi terkait digitalisasi dan profesi akuntansi. Populasi penelitian mencakup praktisi akuntansi, akademisi, dan regulator, dengan sampel berupa literatur terpilih yang relevan dengan topik penelitian. Teknik analisis data yang digunakan menggunakan analisis tematik, yaitu metode yang mengidentifikasi pola, tema, atau konsep yang muncul dari data yang dikumpulkan. Hasil penelitian menunjukkan bahwa digitalisasi meningkatkan efisiensi dan akurasi melalui otomatisasi tugas rutin dan integrasi sistem. Namun, akuntan kini dituntut menguasai keterampilan baru di bidang teknologi informasi, analisis data, dan strategi bisnis. Peran akuntan bergeser dari administratif ke analitis dan strategis, membuka peluang sebagai penasihat bisnis bernilai tambah. Tantangan seperti risiko keamanan siber, ketidakpastian regulasi, dan resistensi terhadap perubahan juga perlu diatasi. Keterbatasan penelitian terletak pada cakupan data sekunder dan perkembangan teknologi yang cepat, yang mungkin memerlukan pembaruan di masa depan. Secara keseluruhan, digitalisasi tidak hanya mengubah cara kerja akuntansi tetapi juga membuka jalan bagi inovasi dan pertumbuhan dalam profesi ini. This study analyzes the impact of digitalization on the accounting profession, focusing on the challenges and opportunities it presents. It employs a qualitative approach using a literature review and secondary data analysis from journals and publications related to digitalization and the accounting profession. The research population includes accounting practitioners, academics, and regulators, with the sample consisting of selected literature relevant to the research topic. The data analysis technique used is thematic analysis, which identifies patterns, themes, or concepts emerging from the collected data. The findings indicate that digitalization enhances efficiency and accuracy through the automation of routine tasks and system integration. However, accountants are now required to develop new skills in information technology, data analysis, and business strategy. As a result, the role of accountants is shifting from administrative functions to more analytical and strategic positions, creating opportunities for them to serve as value-added business advisors. Nonetheless, challenges such as cybersecurity risks, regulatory uncertainties, and resistance to change must be addressed. The study's limitations include its reliance on secondary data and the rapid advancement of technology, which may necessitate future updates. Overall, digitalization is not only transforming the way accounting is conducted but also paving the way for innovation and growth within the profession.
Pengaruh Promosi dan Kualitas Produk terhadap Keputusan Pembelian Konsumen Telur Rendah Kolesterol (LCh) Harahap, Rahmat Alamsyah
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): Juni 2023
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v2i2.177

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh promosi dan kualitas produk terhadap keputusan pembelian konsumen telur rendah kolesterol (LCH) di PT. Mabar Feed Indonesia Medan. Permasalahan yang timbul yaitu kegiatan promosi, dan retur produk yang mengalami peningkatan setiap bulan selama enam bulan terakhir menyebabkan penjualan perusahaan tidak memenuhi target, hal ini memotivasi peneliti untuk meneliti pengaruh promosi dan kualitas produk terhadap keputusan pembelian telur rendah kolesterol (LCH) di PT. Mabar Feed Indonesia. Sampel yang diambil berjumlah 95 toko atau pelanggan PT. Mabar Feed Indonesia. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling. Metode statistik yang digunakan untuk menguji validitas, reliabilitas, dan hipotesis penelitian adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa pengujian parsial variabel promosi dan kualitas produk berpengaruh signifikan terhadap keputusan pembelian konsumen dan pengujian simultan variabel bebas promosi dan kualitas produk berpengaruh signifikan terhadap keputusan pembelian konsumen telur rendah kolesterol (LCH) di PT. Mabar Feed Indonesia, dimana promosi merupakan variabel yang paling mempengaruhi keputusan pembelian. Variabel keputusan pembelian dapat dijelaskan oleh variabel promosi dan kualitas produk dengan nilai R square yang disesuaikan sebesar 0,782 atau 78,2%   The purpose of this study was to examine the effect of promotion and product quality on consumer purchasing decisions for low cholesterol eggs (LCH) at PT. Mabar Feed Indonesia Medan. The problems that arise are promotional activities, and product returns that have increased every month for the last six months causing the company's sales to not meet the target, this motivated the researcher to examine the effect of promotion and product quality on purchasing decisions for low cholesterol eggs (LCH) at PT. Mabar Pakan Indonesia. The sample taken was 95 stores or customers of PT. Mabar Pakan Indonesia. The sampling technique used was the purposive sampling method. The statistical method used to test the validity, reliability, and hypothesis of the study was multiple linear regression analysis. The results of this study indicate that partial testing of promotion and product quality variables has a significant effect on consumer purchasing decisions and simultaneous testing of independent variables promotion and product quality has a significant effect on consumer purchasing decisions for Low Cholesterol Eggs (LCH) at PT. Mabar Feed Indonesia, where promotion is the variable that most influences purchasing decisions. The purchasing decision variable can be explained by the promotion and product quality variables with an adjusted R square value of 0.782 or 78.2%.  

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