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<![CDATA[Analisis Pengaruh Kualitas Produk dan Harga terhadap Keputusan Pembelian Smartphone: (Studi Kasus Mahasiswa IAIN Syekh Nurjati Cirebon) ]]>
<![CDATA[Arifudin Arifudin]]>;
<![CDATA[Delina Delina]]>;
<![CDATA[Salma Nabila]]>;
<![CDATA[Putri Ramadhan Lestari]]>;
<![CDATA[Ika Josi Fiana]]>
<![CDATA[ Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): Juni : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/anggaran.v2i2.559
<![CDATA[This study aims to analyze the effect of product quality and price on the decision of smartphone purchase. A purchase decision is a process that consumers go through to choose and buy a product or service to meet their needs and desires. High product quality and good at affordable prices are the main factors that drive consumers to buy a product by considering the quality and price ratio in making decisions at the time of purchase. Consumer satisfaction in product quality is very important in maintaining the existence of a company or business unit makes an understanding of digital marketing, product quality and service quality cannot be seen low. The population in this study were smartphone consumers from among IAIN students Syekh Nurjati Cirebon, determining the number of samples by spreading questionnaires and sample 55 people obtained. The data collection techniques through this questionnaire have been carried out validity tests, rallies and classical assumptions. This research method uses multiple linear regression analysis. From the results of this study, the results were obtained that partially shows the quality of the product had a positive and significant effect on the purchase decision, then the price of a positive and significant effect on the purchase decision. While simultaneously or along with the quality of the product and the price affects the smartphone purchase decision. The study provides implications for smartphone manufacturers to improve product quality and offer competitive prices to increase the smartphone purchase decision by IAIN students Syekh Nurjati Cirebon.]]>
<![CDATA[Komoditas Dalam Skema Request - Offer Indonesia Dengan Taiwan: Analisis Inferensia Berdasarkan Database Tahun 2019 ]]>
<![CDATA[Betrix Betrix]]>;
<![CDATA[Ferly Christian Kolinug]]>
<![CDATA[ Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): Juni : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/anggaran.v2i2.566
<![CDATA[Bilateral cooperation between Indonesia and Taiwan has better growth every year, while import tariffs imposed by Taiwan on Indonesia export commodities are still relatively high. This study aims to identify and analyze commodities included in the request-offer scheme between Indonesia and Taiwan based on 2019 database. Identification and analysis of annual growth value, equivalent ad valorem tariff, average export value, export share, average Revealed Comparative Advantage (RCA) index, and RCA trend are carried out through inferential analysis. Inferential analysis is needed to determine the commodities contained in the request-offer scheme of Indonesia and Taiwan that have good performance but are still subject to high import tariffs by their partner countries. Indonesia's export commodities to Taiwan which have a good performance while the import tariffs are still high are given by Taiwan to Indonesia as Indonesia's request scheme to Taiwan, namely: processed food (ofd); tobacco (b_t); vegetables, fruits, and nuts (v_f); and fishery commodities (fsh). Taiwan export commodities to Indonesia that have good performance but are still subject to high import tariffs by Indonesia are Indonesia's offer scheme to Taiwan, namely: manufacturing (lum); cosmetics (crp); miscellaneous edible preparations (ofd); and textiles (tex). Indonesia and Taiwan can increase bilateral cooperation in the field of international trade through barriers lowering schemes and transferring science and technology from each country.]]>
<![CDATA[Analisis Manajemen Strategis Dan Manajemen Risiko Terhadap Bank Mandiri Syariah ]]>
<![CDATA[Shella Angelica Valentine]]>
<![CDATA[ Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): Juni : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/anggaran.v2i2.569
<![CDATA[This study aims to analyze the implementation of strategic management and risk management at Bank Mandiri Syariah (BMS) and its impact on the bank's performance and stability. This research adopts a qualitative approach by utilizing data from previous studies related to the research topic. The findings of this study indicate that BMS has implemented strong risk management practices, including risk identification, measurement, monitoring, and control. Additionally, strategic management plays a role in determining the direction of the bank and ensuring compliance with Sharia principles. The study concludes that the integration of strategic management and risk management is crucial for BMS to maintain its competitiveness and sustain growth in the dynamic Islamic banking industry.]]>
<![CDATA[Manajemen Risiko, Pengelolaan Dana Dan Pentingnya Lembaga Penjamin Simpanan Dalam Koperasi Simpan Pinjam di Indonesia ]]>
<![CDATA[Rahel Veronika]]>;
<![CDATA[Yohana Feby]]>;
<![CDATA[Gustina Sari]]>;
<![CDATA[Hasyim Hasyim]]>
<![CDATA[ Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): Juni : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/anggaran.v2i2.574
<![CDATA[This study emphasizes the functions of the Indonesian Deposit Insurance Corporation (Lembaga Penjamin Simpanan, LPS) in savings and loan cooperatives (KSP), such as managing funds and managing risks. KSPs play an important role in the micro economy, especially in providing financial access to people who are not served by banks and other formal financial institutions. This research employs a qualitative methodology and uses a literature review approach. A qualitative approach was chosen as it allows for a more in-depth understanding of the complex issues of risk management, fund management, and deposit insurance functions in savings and loan cooperatives in Indonesia. To ensure the viability and health of this sector that aims to make a significant contribution to financial inclusion and inclusive economic growth, the government, financial institutions, and cooperatives must work together. To advance the savings and loan cooperative sector in Indonesia, strategic measures should be taken, such as improving risk management and supporting IDICs. Ultimately, this will support the stability of the national financial system and the economic well-being of people in Indonesia.]]>
<![CDATA[Analisis Pengaruh Tingkat Inklusi Keuangan Dan Literasi Keuangan Terhadap Minat Menabung Masyarakat Di Bank Syariah Di Indonesia ]]>
<![CDATA[Hidayanti Shafira]]>;
<![CDATA[Ersi Sisdianto]]>
<![CDATA[ Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): Juni : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/anggaran.v2i2.575
<![CDATA[The development of Indonesian sharia financial institutions, especially in the field of sharia banking, has increased every year, where Indonesia is in 5th place in the world. Islamic banks strive to provide convenience for their customers through digital technology-based services, but the market share of Islamic banks is lower than conventional banks. This may be caused by the low level of understanding of sharia finance, sharia financial inclusion. This research aims to analyze whether financial literacy and financial inclusion influence people's interest in saving at Islamic banks. The research results reveal that financial inclusion and financial literacy are recognized as being able to influence people's interest in saving at Islamic banks.]]>
<![CDATA[Analisis Pelanggaran Etika dan Kode Etik Profesi Akuntan Di Era Persaingan Yang Kompetitif : Studi Kasus PT Indofood Tbk ]]>
<![CDATA[Farin Aprita]]>;
<![CDATA[Savina Dwi Cahya]]>;
<![CDATA[Anisa Yulianti]]>;
<![CDATA[Nadia Nadia]]>;
<![CDATA[Tri Gianti]]>;
<![CDATA[Saridawati Saridawati]]>
<![CDATA[ Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): Juni : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/anggaran.v2i2.576
<![CDATA[The Accountant Code of Ethics is a guideline to regulate the ethics of the Indonesian public accounting profession in order to fulfil professional responsibilities. IAMI, IAI and IAPI. Based on the research of this scientific article, the author conducted research observations on Business Ethics in the Digital Age. The object of research comes from literature such as google scholar, online media, and company reports of PT Indofood Tbk. The purpose of this article is to find out violations of the ethics and code of ethics of the accounting profession at PT Indofood. Based on the case study described above related to PT Indofood, Tbk which has violated the code of ethics. Indomie products contain harmful substances that will harm consumers if they consume these products. PT Indofood Tbk. has violated the principle of honesty in business ethics by not informing its customers about the dangerous content in their products.]]>
<![CDATA[Pengaruh Earning Per Share (EPS), Return On Equity (ROE), Debt To Equity Ratio (DER) Terhadap Harga Saham Pada Perusahaan Sub Sektor Logam dan Sejenisnya Yang Terdaftar di Bei Periode 2017-2022 ]]>
<![CDATA[Adi Purnomo]]>
<![CDATA[ Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): Juni : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/anggaran.v2i2.577
<![CDATA[This research aims to determine the effect of EPS, ROE and DER on share prices partially and simultaneously. This type of research is carried out quantitatively with panel data and processed with statistical analysis assisted by E-Views and the appropriate model is Common Effect. The research population is companies in the metal and similar sub-sector. Sampling was carried out using purposive sampling and it was found that 5 research companies were carried out from the 2017-2022 period. The research results showed that EPS and ROE partially influenced share prices, but DER did not show a partial influence on share prices. Meanwhile, EPS, ROE and DER simultaneously influence share prices.]]>
<![CDATA[Pengaruh Kinerja Lingkungan Dan Biaya Lingkungan Terhadap Kinerja Keuangan Dengan Leverage Sebagai Variabel Intervening ]]>
<![CDATA[Ade Mahendra Tarigan]]>
<![CDATA[ Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): Juni : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/anggaran.v2i2.580
<![CDATA[This research aims to demonstrate the impact of Environmental Performance and Environmental Costs on Financial Performance and Leverage as Intervening variables in manufacturing companies listed on the Indonesian Stock Exchange throughout the period of 2019-2021.This research falls under the category of quantitative research, utilizing secondary data sourced from financial reports or annual reports released by companies listed on the Indonesian Stock Exchange. The data gathering method employed is the purposive sampling technique, with a selection criterion of 50 companies. This results in a total of 150 data points available for analysis. This study employs descriptive analysis techniques and utilizes the SPSS v26 software for data analysis. Based on the findings of this study, only three hypotheses were confirmed, while the remaining four were disproven. There is no correlation between Environmental Performance and Leverage, but Environmental Costs do have an impact on Leverage. On the other hand, Environmental Performance does influence Financial Performance, while Environmental Costs do not. Financial performance is not influenced by leverage. The relationship between Environmental Performance and Financial Performance is not influenced by Leverage, and Leverage is not considered an Intervening variable. However, there is a significant influence of Environmental Costs on Financial Performance.]]>
<![CDATA[Analisis Pengaruh Kebijakan Hutang Terhadap Kinerja Keuangan Perusahaan ]]>
<![CDATA[Octa Dwi Yanti]]>;
<![CDATA[Ersi Sisdianto]]>
<![CDATA[ Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): Juni : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/anggaran.v2i2.581
<![CDATA[This research aims to determine the effect of debt policy on the financial performance of manufacturing companies in the food and beverages sector from 2019 to 2020 which are listed on the Indonesia Stock Exchange. Debt policy is proxied by short term debt (STD), long term debt (LTD), and total debt (TD), while financial performance is used by return on equity (ROE). The method in qualitative research in determining the sample uses a purposive sampling method. The sample used was 9 companies. The analysis technique used is multiple linear regression. Based on the research results, it shows that the table shows that the results of the t test (partial) are that the short term debt variable is 0.456 > 0.05 so that H0 is accepted and Ha is rejected, which means that this independent variable partially has no significant effect on the Return on Equity variable. The long term debt variable is 0.019 < 0.05 so that H0 is rejected and HA is accepted, which means that this independent variable partially has a significant effect on the Return on Equity variable, while the total debt variable is 0.002 < 0.05 so that H0 is rejected and Ha is accepted, which means This means that this independent variable partially has a significant effect on the Return on Equity variable. Companies included in the Food and Beverages sector manufacturing company group listed on the Indonesia Stock Exchange (BEI) for the 2019-2020 period. Potential investors who want to invest must consider the company's existing debt policy. You need to pay attention to the debt strategy used, because long-term debt will affect the company's financial performance.]]>
<![CDATA[Pengaruh Tingkat Kepuasan Pelanggan Dan Kualitas Pelayanan Terhadap Keputusan Pembelian Ulang Di Aulia Cell ]]>
<![CDATA[Dinda Aulia Karenina]]>;
<![CDATA[Anggun Pagestu]]>;
<![CDATA[Arifudin Arifudin]]>
<![CDATA[ Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): Juni : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/anggaran.v2i2.582
<![CDATA[This research aims to determine the influence of Customer Satisfaction Level and Service Quality on Repurchase Decisions at Aulia Cell. Data collection was carried out using primary data sources obtained through distributing online questionnaires via Google Form to students. The type of research used is quantitative research. The number of samples determined in this research was 50 respondents. The research data collection method was carried out through distributing questionnaires using a four-point Likert scale as a measuring tool. The data analysis technique in this research uses multiple linear analysis with a model feasibility test (F test) and partial regression test (t test). The data processing was carried out using the Statistical Package for Social Science (SPSS) 26 program. The results of this research show that there is a significant influence on the level of customer satisfaction and service quality on repeat purchase decisions at Aulia cell.]]>
