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Siti Az zahra Br Batu Bara; Devi Trinita; Nurmala Hidayati; Yenni Samri Juliati Nst

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2024 Pusat Riset dan Inovasi Nasional

This research analyzes the influence of testimonials on purchasing decisions at the Tiktok Shop using qualitative methods through interviews with 30 respondents. It can be concluded that testimonials play an important role in influencing purchasing decisions. Respondents tend to choose testimonials that are informative, descriptive and do not give the impression of exaggerating, the time spent also influences purchasing decisions. The results of this research confirm that authentic and genuine testimonials can be used as an effective marketing tool to attract attention and increase buyers' trust in a product.    

Oktaviani Rajalawo; Abubakar Sidik Katili; Marini Susanti Hamidun; Elya Nusantari; Ani M. Hasan +1 more

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2024 Pusat Riset dan Inovasi Nasional

This study aims to develop erfina game as ecosystem learning media and to know and describe the results of expert validation, teacher responses, student responses and student learning outcomes of the developed media. This research uses the research and development method (Research & Development). The model used in this research is ADDIE consisting of 3 stages, namely Analysis, Design, and Development. The trial was conducted on 10 students of Class VII of SMP Negeri 02 Satu Atap Suwawa Selatan. The results of the study found: (1) validity test based on the percentage of media validation of 85% (Very Valid) and material expert validation obtained a percentage of 87% (Very Valid). (2) Practicality test based on teacher response results obtained a percentage of 91% (Very Practical) and the results of students' responses of 93% (Very Practical). (3) Student learning outcomes test obtained from the results of student learning tests through Preetest and Posttest evaluations, based on the N-Gain scale obtained a value of 0.53 or 53% which is included in the moderate category

Siti Nurul Hidayati; Hwihanus Hwihanus

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2024 Pusat Riset dan Inovasi Nasional

This study aims to evaluate the effect of capital structure, risk management, dividend policy, and company size on the growth of banking companies listed on the Indonesia Stock Exchange during the 2019-2023 period. Using a quantitative approach and Partial Least Squares (PLS) analysis method, the research data was obtained from the company's financial statements and the official website of the Indonesia Stock Exchange. The results showed that capital structure has a significant negative effect on risk management, but does not have a significant impact on firm growth. Risk management shows a positive influence on firm growth, although not significant. Dividend policy has a significant negative effect on risk management and has no significant impact on firm growth. On the other hand, firm size shows a significant positive effect on risk management, but not significant on firm growth. These findings emphasize the importance of balance in capital and risk management to support firm growth. This study contributes to the financial management literature and offers practical insights for banking firms, investors, and regulators in an effort to support the growth of the banking sector in Indonesia.

Arum Prihatini; Fransiska Fransiska

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2024 Pusat Riset dan Inovasi Nasional

Micro, small, and medium-sized enterprises (MSMEs) are profitable businesses that are owned by people or corporate entities that operate to satisfy personal needs and ensure their existence. Calculating and analyzing manufacturing expenses in order to establish the selling price of fried chicken goods is the goal of this study. The full cost method is used to achieve this. Using a quantitative approach, this research investigates the elements that influence selling prices. This research uses direct observation of objects and interviews with owners to obtain precise data. According to our observations and interviews with Mr. Stefanus (36), owner of the Ayam Gebuk Sambalado MSME, the business still uses conventional methods to calculate the manufacturing cost. This research uses the full costing method to make information on the cost of production more accurate. This is predicated on a comparison of the whole costing technique and the business method for determine cost of items created, which demonstrates that the final cost of goods manufactured differs significantly. This happens because business owners don't know how to calculate the correct cost of production, so they don't include costs correctly in the price calculation.

Satria Bagus Pribadi; Rizky Fahrul; Syamsul Hidayat

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2024 Pusat Riset dan Inovasi Nasional

The growth in the number of motorized vehicles in Indonesia continues to increase every year, especially motorbikes which will reach 132 million units in 2023. In the automotive industry, PT Astra Honda Motor (AHM) is one of the main players which not only produces motorbikes, but also provides products supports such as motor oil. AHM Oil is designed specifically for Honda motorbikes with a formula adapted to meet the needs of modern engines. This research aims to analyze public perceptions of the quality of AHM motor oil products. Analysis covers various aspects, such as product quality, price competitiveness, marketing strategy, and level of consumer satisfaction. This evaluation is important considering the tight competition in the two-wheeled vehicle lubricant market in Indonesia. In an increasingly competitive market, innovation and effective marketing strategies are needed to maintain product relevance and increase consumer confidence. It is hoped that the research results will provide in-depth insight into public perceptions of AHM Oil, as well as provide evaluation material for AHM’s product development and business strategy. In this way, AHM can continue to strengthen its position in the Indonesian automotive market and increase consumer loyalty.

Mhd. Rofi Febrian; Muhammad Anwar; Aflah Muhajir; Ahmad Wahyudi Zein

Jurnal Manajemen Riset Inovasi 2024 Pusat Riset dan Inovasi Nasional

Through a literature review, this research investigates how Islamic economic theory has contributed to the rationalisation of education in Indonesia. An integrative education system that harmonises material and spiritual aspects is built on the principles of justice, balance and benefit. Therefore, Islamic economic philosophy provides a framework for moral and spiritual education that produces morally and intellectually strong people. In order to deal with globalisation and create a generation that is grounded in moral principles and thinks logically, this application is essential. To incorporate Islamic economic philosophy into national education policy and create a globally competitive education system that preserves regional spiritual and cultural values, curriculum design, teacher training and stakeholder participation are necessary.

Ataina Rusyda Fauziyah; Hwihanus Hwihanus

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2024 Pusat Riset dan Inovasi Nasional

The food and beverage industry in Indonesia has an important role in the national economy, but faces challenges in maintaining competitiveness and increasing firm value. This study aims to analyze the effect of macroeconomic fundamental analysis and ownership structure on firm value in the food and beverage sector, with earnings management, financial performance, GCG as intervening variables. A quantitative approach is used to identify the relationship between variables, using secondary data from the annual financial statements of companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. Data analysis was carried out using Smart-PLS software. The results showed that none of the hypotheses were accepted.

Anggi Rizkina Sari Siregar; Namira Hamni Lubis; Fadhilla Isfa; Muzayyana Muzayyana

Jurnal Manajemen dan Ekonomi Bisnis 2024 Pusat Riset dan Inovasi Nasional

Equitable economic development in Indonesia is an important strategic issue to improve people's welfare. The purpose of this study is to examine how equitable development can reduce regional economic disparities and improve people's access to essential services including infrastructure, healthcare, and education. The research methodology was a qualitative approach with a literature review, which involved collecting and evaluating information from various academic sources and government records. The findings of this study show that equitable development enhances local economic growth and job creation in addition to improving living standards for populations in less developed areas. In addition, equitable development contributes to social and political stability, reduces conflict due to inequality, and strengthens national unity. This research provides recommendations for more effective and sustainable development equity policies, involving the active role of local governments and communities to achieve equitable and inclusive economic growth across Indonesia.

Mulya Putra; Muhammad Miftah Al-Khalili; Attala Rania Insyra Pasaribu; Sakholid Nasution

Student Scientific Creativity Journal 2024 Pusat Riset dan Inovasi Nasional

This study aims to explain the linguistic approach, one of the methods used in Islamic teaching. One of the options in Islamic education is linguistics, which aims to investigate the principles of Islamic education before trying to offer meanings that are in line with the difficulties and developments of today's era. To build the main core covering the linguistic approach in Islamic education, this study uses a literature study technique, which involves collecting reference sources that are considered relevant to the research problem and then distributing them. The results of the study, language is a sound sign that is considered to reflect how human reason and emotion are perceived. Humans use this sound sign to validate their internal identity and their perception of the surrounding environment. To keep Islamic teachings in line with the current cycle of development and change, this study effectively shows the important function that language plays in articulating it. The noble and moderate teachings of Islam can be misinterpreted by linguists.

Dwita Cahyani; Warneri Warneri; Okianna Okianna

Jurnal Manajemen dan Ekonomi Bisnis 2024 Pusat Riset dan Inovasi Nasional

This aims to find out and analyze the factors that influence impulse buying among Milopi Boutique consumers in Pontianak City. This research uses qualitative research methods with research subjects as consumers of the Milopi Shop boutique. The sampling technique is purposive sampling with data analysis techniques in this research being data reduction, display and verification. The results of this research show that there are 4 factors that influence impulsive buying: 1. Shopping Lifestyle 2. Fashion Involvement 3. Pre-Decision Stage 4. Post Decision Stage. The shopping lifestyle of Milopi Shop boutique consumers can be categorized into consumptive and hedonistic groups. This is reinforced by the high shopping interest of Milopi Shop boutique consumers with an average of 1-2x a month. Apart from that, their interest in shopping apart from the motif, style or style of good clothes is the quality of the materials used in the clothes. The biggest factor that influences Milopi Shop boutique consumers to shop is their own environment. This environment can include neighbors, friends, friends, artists and TikTok influencers who have the same taste in clothing as them. Sales and discounts also play a big role in the high level of impulsive buying at the Milopi Shop Boutique. After purchasing the goods, Milopi shop boutique consumers did not check/evaluate the goods again for fear of changing their minds.  

Diva Damai Maharani; Lea Berliana Jeni Salih; Yulita Alfonsia; Ataina Rusdya Fauziyah

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2024 Pusat Riset dan Inovasi Nasional

This study aims to analyze the financial performance of four major banks in Indonesia, namely PT Bank Central Asia (BCA), PT Bank Negara Indonesia (BNI), PT Bank Mega, and PT Bank Rakyat Indonesia (BRI), during the period 2019–2023. The analysis was conducted using financial ratios that include liquidity (current ratio, quick ratio), profitability (return on assets, return on equity), solvency (debt to equity ratio, debt to total asset ratio), efficiency (net interest margin), and market ratio (price to earnings ratio, dividend yield). This study uses a descriptive qualitative method with secondary data obtained from annual financial reports. The results of the study show significant differences in financial management among the banks analyzed. Bank BNI stands out in terms of liquidity, while Bank BRI excels in profitability and asset efficiency. Bank BCA shows good financial stability, while Bank Mega dominates in market attractiveness and dividend policy. However, each bank also faces challenges, such as low asset efficiency at Bank BNI, performance fluctuations at Bank BRI, and challenges in increasing profitability at Bank BCA.

Sarah Ramadhani; Ribka Melisa V Manullang; Tri Karunia Angel Br Purba

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2024 Pusat Riset dan Inovasi Nasional

This paper discusses the equilibrium of the monopoly market within the framework of the theory of demand and supply, and how it impacts social welfare. In a monopoly market, there is one seller who controls the entire supply of a good and service, which allows the monopoly company to influence the price and quantity of goods produced. This study uses Qualitative Methods to analyze the interaction between demand and supply in a monopoly market, focusing on how higher pricing and limited production reduce consumer surplus and create market imbalances. In addition, this study also explores the negative impacts of the monopoly market on social welfare, where imbalances in the distribution of goods and services can lead to a decrease in the quality of life of the community. The results of the study show that although monopoly companies can achieve greater profits, consumers and society as a whole tend to be disadvantaged, with inefficient allocation of resources and unfair distribution.  

Hesti Kusumangingrum; Cinta Pradana Putri; Aziza Sulistyawati; Bevan Multazam Pramudito; Davin Rofiul Hidayah +1 more

Student Scientific Creativity Journal 2024 Pusat Riset dan Inovasi Nasional

The Goes to Campus program is a program that provides insight into various aspects of campus life, such as available study programs, academic environment, career prospects, and direct experience of the lecture atmosphere to students. The purpose of the evaluator's role is to transmit the Goes to Campus program to the effectiveness of school programs using the Goal Oriented Evaluation Model (GOEM), which focuses on achieving program objectives. The results of the study indicate that this program is relevant and has a positive impact on students' understanding of the world of lectures. The implication of this study is the need to develop similar programs with adjustments to student needs and the implementation of more mature strategies.

Fadillah Ashary; Maria Sari Ayu; Reza Agustur Karunia; Suroso Suroso

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2024 Pusat Riset dan Inovasi Nasional

This study analyzes the budget and the realization of revenue and expenditure at Kramat Jati Regional General Hospital (RSUD) during 2022-2023. The aim is to evaluate revenue growth, expenditure, and the causes of discrepancies between the budget and realization. The findings indicate fluctuations in the growth ratio of revenue and expenditure. Discrepancies between the budget and realization are influenced by internal factors, such as operational management, and external factors, such as policy changes and economic conditions. This study provides recommendations for improving budget management efficiency at RSUD Kramat Jati.      

Eunike Lois Pratiwi

Jurnal Manajemen dan Ekonomi Bisnis 2024 Pusat Riset dan Inovasi Nasional

With the development of increasingly widespread information technology, many opportunities are created in the business environment. Various companies have implemented information technology to process their business activities. The Bun House Malang is no exception, which uses Instagram to conductmarketing activities online. This study aims to determine the effect of social media marketing and electronic word of mouth on purchasing decisions at The Bun House Malang. This research is a quantitative research. Using purposive sampling technique, questionnaires were distributed online to 100 consumers of The Bun House Malang. Analysis of the data used is multiple linear regression and hypothesis testing. The results of multiple linear regression analysis and hypothesis testing indicate that social media marketing and electronic word of mouth have an effect on buying decision. The results showed that social media marketing and electronic word of mouth had an effect on purchasing decisions at The Bun House Malang. Purchasing decisions can be improved through engaging content that requires consumer engagement and increasing the intensity of positive consumer experience reviews shared on social media. It is hoped that the company can improve the quality ofcontent Instagram and services provided so that consumers share positive reviews on social media so that consumers become loyal.

Siska Maulidya; Suci Indah Larassati; Ulfa Nur Fajariya; Syifaus Salwa; Mahesa Rangga Maulana +1 more

Student Scientific Creativity Journal 2024 Pusat Riset dan Inovasi Nasional

Education requires leaders who not only have academic knowledge, but also strong leadership skills to manage, direct, and motivate teams in achieving increasingly complex educational goals. In the midst of changing needs of educational organizations, leadership training programs, such as Training of Leadership in Educational Management or TRAILER for short, have become essential to equip educational leaders with relevant skills. However, the implementation of this training program requires proper evaluation so that its success can be measured objectively and purposefully. The evaluation model that is suitable for this program is Kirkpatrick. The aim of this research is to analyze participant satisfaction with training methods and materials, analyze increased knowledge and organizational skills, analyze the application of skills in the campus environment and analyze the impact on organizational performance results. This research was conducted using a quantitative method approach and a qualitative method. The data collection technique carried out by the researcher was a questionnaire. The research results show that the TRAILER program has succeeded in creating an interactive training environment and supporting the development of student leadership skills.

Ramdhani Ahmad Fariz Putra Setiawan; Nera Marinda Machdar

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2024 Pusat Riset dan Inovasi Nasional

Technology companies face the dynamic challenge of improving financial performance while meeting sustainability expectations. This research aims to analyze the contribution of ESG (Environmental, social, and governance) disclosure, corporate governance, operational efficiency, and the use of AI to the financial performance of technology companies. The research method uses a quantitative approach with multiple linear regression analysis, using secondary data from annual reports of technology companies listed on the IDX during 2018–2023. The research results show that ESG disclosure positively influences a company's reputation and access to capital. Good governance increases transparency and accountability, while operational efficiency and the application of AI have proven significant in optimizing productivity and innovation. In conclusion, these four factors support each other in creating added value and competitiveness for technology companies in the global market. These findings imply the importance of an integrated strategy in managing sustainability, operational and technological aspects to achieve sustainable financial performance.

Kartika Wulandhari; Nera Marinda Machdar

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2024 Pusat Riset dan Inovasi Nasional

This study aims to analyze the relationship between environmental costs, green accounting, and corporate social responsibility (CSR) on corporate profitability, with company size as a moderating factor. The findings reveal that environmental costs can have both positive and negative impacts on profitability, depending on how these costs are managed. Green accounting has been shown to enhance operational efficiency and transparency, positively affecting profitability. Additionally, CSR offers long-term benefits for corporate image and customer loyalty, though its effects may not always be immediately apparent. Company size moderates these relationships, with larger companies having greater advantages in managing environmental and social aspects compared to smaller companies. This study highlights the importance of strategic management of environmental costs, implementation of green accounting, and execution of CSR to support corporate sustainability and profitability.

Adeliya Adeliya; Yohana Putri; Rudi Sanjaya

Jurnal Manajemen dan Ekonomi Bisnis 2024 Pusat Riset dan Inovasi Nasional

Financial management is one of the key factors in determining the success of a company, especially for Micro, Small, and Medium Enterprises (MSMEs) in the digital era. This study aims to analyze the literature that discusses the influence of financial management practices on MSME performance, considering the role of digital technology in financial management. This study explores key aspects of financial management, such as financial planning, budget control, cash flow management, and investment, and how the application of technology can improve its efficiency and effectiveness. The results of the study show that the use of digital technology, such as cloud-based accounting applications and digital payment systems, can improve the accuracy and speed of financial management, which ultimately has a positive impact on MSME performance. This study provides important insights for MSME actors and policy makers in integrating digital technology to strengthen financial management and improve business competitiveness.  

Defina Jihan Felisha; Nera Marinda Machdar

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2024 Pusat Riset dan Inovasi Nasional

This research analyzes the factors that influence managerial ownership, investment opportunity set (IOS), and financial distress on company value. Company value is a performance indicator that reflects public trust and the company has high growth potential in the future. This research utilizes secondary data which is analyzed quantitatively obtained from journals, articles and other related sources. The results of the study show that managerial ownership, IOS, and financial difficulties have various relationships on firm value. Managerial ownership can have positive, negative, or no influence depending on the managerial context. IOS has the potential to increase company value through the right investment opportunities, but can also have a negative impact if investments are made without good planning. Financial distress, on the other hand, can reduce company value if poor financial conditions are not handled with the right strategy. This research reveals in depth the importance of managing these factors to increase company value, while also showing the need for further research to identify relevant moderating factors.