Abstract:This research aims to determine whether public ownership, board of directors compensation and audit committee have an effect on tax management in basic consumer goods industrial companies listed on the Indonesian Stock Exchange.…
xchange. Secondary data was obtained based on purposive sampling of financial reports. The population was conducted on basic consumer goods industrial companies listed on the IDX with a number of 54 companies, while the samples were selected with purposive sampling method obtained a total of 12 companies or 36 samples for the period 2017-2019. But the 36 samples processed the result is abnormal distribution, so the researcher increase the observation period on the IDX in 2015.2020. Data analysis method used is multiple linear regression. The results of this research indicated that the public ownership, board of directors compensation and audit committee no have significant effect on the tax management.
Abstract:By taking into account the function of brand attitude, brand credibility, and brand image as intervening variables, this study seeks to assess the impact of celebrity endorsement on repurchase intention of SOMETHINC products.…
ucts. A common marketing tactic for influencing consumer views and behavior toward specific products is celebrity endorsement. This study employs a survey methodology, collecting information from participants using questionnaires that are given to those who are familiar with SOMETHINC goods and have interacted with relevant celebrity endorsements. Utilizing statistical analysis techniques like multiple linear regression and path analysis, hypotheses are tested. The findings demonstrated that brand attitude, brand credibility, and brand image are significantly influenced by celebrity endorsement. In this situation, brand attitude has been shown to mediate between celebrity endorsement and intention to repurchase. A similar association between celebrity endorsement and repurchase intention is mediated by brand credibility and brand image. These results demonstrate that celebrity endorsements can positively affect consumers' perceptions of SOMETHINC products by enhancing brand attitude, brand credibility, and brand image. These factors in turn influence consumers' desire to repurchase the product. In order to maximize the efficacy of this marketing strategy, businesses should carefully evaluate the choice and management of celebrity endorsements as well as the development of positive brand attitudes, brand credibility, and brand image.
Abstract:This study aims to design the warehouse tata letak at PT MIKRON PRESISI INDONESIA that experiences post-relocation irregularities in production facilities, along with adjustments to the area area and available rental costs.…
ts. The absence of a racking system and clear classification of goods has caused the storage, retrieval, and work safety processes to not run efficiently. The research approach uses a qualitative descriptive method by collecting data through field observations, interviews, and documentation. The tata letak design was carried out by implementing the Activity Relationship Chart (ARC) and Activity Relationship Diagram (ARD) methods, then tested through simulations using FlexSim software with two operator scenarios. The simulation results showed that the proposed alternative tata letak design was able to improve the workflow by grouping goods into seven categories and arranging shelves based on the level of proximity of activities. However, the utilization rate of operators is still relatively low, namely 17.65% and 19.78%, due to the periodic pattern of goods arrival and efficient search times due to a more structured storage system. These findings indicate opportunities for human resource optimization through reducing the number of operators or adjusting workloads. The resulting tata letak design makes a practical contribution to improving warehouse space efficiency and operations, and can be used as a reference for applications for companies with similar characteristics.
Abstract:This study aimed to analyze the effect of brand image and perceived quality on willingness to pay premium for local Micro, Small, and Medium Enterprises (MSME) products. Amid increasingly intense market competition with…
imported goods and national brands, local MSMEs are required to build strong brand image and good perceived quality so that consumers are willing to pay a premium price. A quantitative approach with a causal research design was employed. The study population consisted of consumers who had purchased local MSME products within the past three months in Sukabumi and its surrounding areas. A total of 220 respondents were selected using purposive sampling. Data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM) with AMOS 24 software. The results show that brand image has a positive and significant effect on willingness to pay premium with a coefficient of 0.45 (p<0.01), and perceived quality has a positive and significant effect with a coefficient of 0.39 (p<0.01). Simultaneously, both variables explain 54.2% of the variance in willingness to pay premium. These findings confirm that strengthening brand image and improving consumer-perceived product quality are key strategies for MSME actors to increase the selling value and competitiveness of local products
Abstract:This study discusses the implementation of Government Goods/Services Procurement Electronically (E-Procurement) from the perspective of Collaborative Governance in Pekanbaru City. The focus of this research is on the effetiveness…
etiveness of e-catalogs, the involvement of local business actors, and cooperation between local government agencies. The aim of this research is to analyze and describe the e-procurement process within a collaborative framework and to identify the obstacles faced. This research uses a descriptive qualitative approach with data collection techinuques through interviews with the local UKPBJ of Pekanbaru City, the Departement of Trade and Industry of Pekanbaru City, the Inspectorate of Pekanbaru dan the Department of Cooperatives and MSMEs of Pekanbaru City. The result of this study indicate that collaboration among actors is on going but not yet optimal, especially in horizontal dimensions. The involvement of local business actors is still limited due to a lack of technical assistance and information. This research recommends strebgthening the role of local governments as facilitators of collaboration, enchancing the capatity of business actors, and fostering synergy between institutions to achieve participatory, transparent procurement using domestic products.
Abstract:This study aims to analyze the effect of Quick Ratio (QR), Debt to Asset Ratio (DAR), and Return on Assets (ROA) on firm value as measured by Price to Book Value (PBV) in consumer non-cyclical sector companies listed on…
the Indonesia Stock Exchange during the 2021–2024 period. The consumer non-cyclical sector was selected because it consists of companies producing essential goods with relatively stable demand, making it an important sector in the national economy. This research employed a quantitative approach using secondary data obtained from the annual financial statements of companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling, resulting in 196 observations. Data analysis was conducted using multiple linear regression analysis with SPSS software, preceded by classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that partially, Quick Ratio has no significant effect on firm value, indicating that short-term liquidity is not the main consideration for investors in assessing company value. Debt to Asset Ratio also has no significant effect on firm value, meaning that the level of debt dependence does not directly determine market valuation. Meanwhile, Return on Assets has a positive and significant effect on firm value, indicating that profitability is the main factor influencing investor confidence and market value. Simultaneously, Quick Ratio, Debt to Asset Ratio, and Return on Assets have a significant effect on firm value. The coefficient of determination (R²) value of 0.510 indicates that 51.0% of firm value variation can be explained by the three independent variables, while the remaining 49.0% is explained by other factors outside this study.
Abstract:This study aims to analyze the methods of recording and valuing raw material inventories based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and their relation to business continuity…
ity at the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City. This research employed a descriptive qualitative method with data collection techniques including observation, interviews, and documentation. The results indicate that the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City has not implemented inventory recording in accordance with SAK EMKM. The business has not determined an inventory valuation method and does not calculate inventory values at the end of the accounting period. This condition causes the financial statements prepared to be unable to accurately reflect the business condition, particularly in determining inventory values and cost of goods sold. However, in terms of inventory expense recognition, the factory has applied it by recognizing damaged raw material inventories as expenses in the period incurred. This is due to the fact that raw materials are purchased from regular suppliers, making damaged materials non-returnable. The main factor contributing to the absence of inventory recording in accordance with SAK EMKM is the limited accounting knowledge of the owner and business managers, who are more focused on production and sales activities. Therefore, the implementation of inventory recording in accordance with SAK EMKM is expected to assist the business in preparing better financial statements and supporting business continuity.
Abstract:The Community Service Program (PKM) in Kampung Emas Seyegan was implemented to address local economic stagnation caused by limited product innovation, weak business management, and low digital marketing literacy among the…
e Krapyak tofu industry center. Through a participatory approach and an applied training model, this program focuses on improving production and marketing capacities by developing healthy culinary products made from low-calorie tofu. The training included the processing of two flagship products—Tofu Rolade and Tofu Dimsum—with the application of food safety standards, flavor diversification, and packaging innovation. In addition, participants received assistance in business management, cost of goods sold (COGS) calculations, branding, as well as digital marketing using social media and e-commerce platforms. The results show a significant increase in production skills, understanding of the value chain, and the ability to downstream local souvenir products. The program successfully fostered an innovative entrepreneurial orientation, strengthened local culinary identity, and has the potential to increase household income and the economic sustainability of the community.
Abstract:The processing of fisheries products, characterized by the diversification of processed goods, presents a promising avenue for entrepreneurial endeavors. Product diversification holds the potential to augment the intrinsic…
ic value of products and concurrently elevate public consumption of fisheries-related commodities. This research aims to analyze the prospective added value stemming from the pempek businesses in Melayu Sub-District, Tenggarong, Kutai Kertanegara. The acquired data underwent meticulous processing, tabulation, and subsequent analytical examination, characterized by both descriptive and value-added analyses, utilizing the Hayami model. The research showed that the managed pempek businesses are predominantly of small scale, utilizing relatively simple technology. On average, a single production cycle yields 126.64 kg, or monthly output of 633.2 kg. The value-added analysis reveals a figure of 186,734 IDR per kg, with a commendable value-added ratio of 70.95%. This signifies that the conversion of belida fish into pempek not only imparts substantial value but also presents a highly promising avenue for further expansion and development.
Abstract:This article discusses the economic system in Bonai, Bonai Darussalam sub-district, Rokan Hulu Regency. The purpose of this article is to discuss the economic issues and challenges faced by the Bonai community in order to…
o strengthen their traditional economic system in the context of their development in the era of globalization. The research method used is field study. According to the study's findings, the majority of the Bonai people, who are predominantly from the Bonai Malay ethnic group, tend to support two economic systems: agriculture and fisheries. The problems faced by the community in Bonai include market access related to a lack of insight, lack of knowledge and skills, and so on. Although the Bonai Malay community is active in agricultural and fishing activities, they still have the desire to sell and exchange goods with people outside the Bonai region.