Jurnal Akuntansi dan Manajemen

PENGARUH PENGALAMAN KONSUMEN, KUALITAS LAYANAN, DAN PERSEPSI NILAI TERDAHAP NIAT PEMBELIAN KEMBALI KONSUMEN SHOPEE DI DAERAH ISTIMEWA YOGYAKARTA

Asser Trio Simanjuntak, Rudy Badrudin — Mon, 30 Dec 2024 00:00:00 +0100

This research aims to test and analyze the influence of consumer experience, service quality, and perceived value on repurchase intentions among Shopee application users. The sampling method used was purposive sampling, with data collection carried out through questionnaires filled out by 70 respondents. The research results show that the three hypotheses are supported and have a positive effect on repurchase intentions. The first hypothesis (H1) which states that consumer experience is positively related to repurchase intentions is supported by a beta value of 0.213 and a significance of 0.022, which is smaller than the standard 0.05. The second hypothesis (H2) which states that service quality is positively related to repurchase intentions is supported with a beta value of 0.538 and a significance of 0.000, indicating a very strong and significant relationship. The third hypothesis (H3) which states that perceived value is positively related to repurchase intention is supported by a beta value of 0.243 and a significance of 0.004, indicating a significant positive relationship between the variables tested.

THE INFLUENCE OF PSYCHOLOGICAL COST, RELIGIOSITY, LOVE OF MONEY, EDUCATION LEVEL AND TAX SOCIALIZATION ON INDIVIDUAL TAXPAYER COMPLIANCE

Tiara Aulia Elsa Pradina, Rusmawan Wahyu Anggoro — Mon, 30 Dec 2024 00:00:00 +0100

This study aims to determine the influence of psychological costs, religiosity, love of money, education level and tax socialization on the compliance of individual taxpayers. The data collection of this research uses an e-questionnaire (google form). Hypothesis testing uses multiple linear regression analysis. The SPSS program is used to process and test research data. The results of the study show that religiosity, tax socialization, and education level have a significant effect on the compliance of individual taxpayers. This study was unable to find evidence that supports the influence of psychological costs, love of money. Tax socialization has the highest influence on taxpayer compliance, followed by religiosity and education level. The dominance of respondents among employees who receive income tafter taxes deduction as one of the limitations of this article.

PELAPORAN KEUANGAN DAN PERUBAHAN HARGA

Aulia Asyifa Pane, Nur Syahira, Nurlaila — Mon, 30 Dec 2024 00:00:00 +0100

The study examines the impact of pricing changes on financial reporting in Indonesian manufacturing firms is examined in this study. This study, which employs a qualitative methodology using case studies, discovers that price changes have an impact on reported earnings and asset values. The quality of financial reporting, net income, and asset valuation are all significantly impacted by changes in the price of raw materials. When it comes to handling price volatility, the fair value approach has been shown to be more applicable than the historical approach. Furthermore, openness in reporting boosts investor trust. This study recommends enhancing the accounting system's ability to handle pricing dynamics and implementing adaptive accounting procedures.

ANALISIS SWOT DALAM PENGEMBANGAN STRATEGI PEMASARAN PADA PRODUK FASHION TOKO ZELORA LAMPUNG

Mediana Rahmatika, Muharia, Tasya Salsabila, Vicky F Sanjaya — Mon, 30 Dec 2024 00:00:00 +0100

Toko Zelora in Bandar Lampung has emerged as one of the key players in seizing the growing market opportunities in the era of globalization and increasingly intense competition. The purpose of this SWOT (Strengths, Weaknesses, Opportunities, and Threats) analysis is to identify various internal and external components that influence the marketing performance of Toko Zelora. Internal strengths include high product quality and excellent service, while weaknesses such as dependency on specific suppliers and higher prices, as well as the dangers posed by increasingly fierce competition and the rapid pace of sales, are also identified. This analysis is conducted using an in-depth library research method. It is expected that this analysis will assist the management of Toko Zelora in developing more innovative and flexible marketing strategies. These strategies can enhance the store’s competitiveness in a market that is not only becoming more competitive but also help the fashion business reach more customers, expand its market share, and strengthen its position within the industry. It is hoped that this analysis will provide appropriate recommendations by thoroughly understanding the market dynamics of Bandar Lampung.

MENELUSURI JEJAK FRAUD BERBASIS SENSISTIVITAS RISIKO PASAR, PDB DAN HARGA SAHAM DI SEKTOR PERBANKAN

Ika Setya Reynata, Deranika Ratna Kristiana, Atika Jauharia Hatta Hambali — Mon, 30 Dec 2024 00:00:00 +0100

Since early 2020, the Indonesian economy has experienced a drastic decline in Gross Domestic Product (GDP). This decline was caused by strict mobility restrictions, which impacted banking activities in collecting and distributing funds. Banking plays an important role in economic recovery efforts by providing credit that is expected to reduce the risk of further economic decline. Thus, analysing the factors influencing banking fraud, including market risk sensitivity, gross domestic product, and stock prices, is essential.
This study examines the effect of market risk sensitivity, GDP, and stock prices on banking fraud in companies listed on the Indonesia Stock Exchange from 2019 to 2023. The analysis results show that market risk sensitivity hurts banking fraud, meaning that increasing market risk sensitivity can reduce the tendency for fraud to occur. Conversely, GDP has a positive impact, where an increase in GDP tends to be followed by a rise in fraud. In addition, stock prices also hurt banking fraud, indicating that increasing stock prices can suppress fraud in banks.
This study requires stricter supervision of banking practices and the importance of paying attention to macroeconomic factors in decision-making. Suggestions for further research include including additional variables, investigating the influence of other factors that may be related to fraud in the banking sector, and considering the use of more comprehensive financial theories for a more in-depth analysis.

FAKTOR PERSONAL UNTUK MENDUKUNG EFEKTIVITAS AUDIT INTERNAL

Gabriel Rosellini Wisnu Geraldin, Efraim Ferdinan Giri — Mon, 30 Dec 2024 00:00:00 +0100

This research aims to determine and analyze the influence of internal auditors' personal factors: experience, education and independence on the effectiveness of internal audits in manufacturing companies. The research instrument uses a questionnaire and variable measurement with a 4 (four) point Likert Scale on 100 respondents as a sample with the characteristics of internal auditors in manufacturing companies. Experience, Education and Independence will be tested for their influence on Internal Audit Effectiveness. The research results state that experience, education and independence have a significant influence on the effectiveness of internal audit. The results of this research imply that companies have a responsibility to position the internal audit function to be organizationally independent so that it can carry out effective audit tasks. Companies are required to plan and develop internal auditor resources by providing work experience in fields other than audit, and encourage professionalism by providing continuous learning opportunities and certification for internal auditors.