Abstract:The rapid evolution of digital technologies, particularly live streaming features in e-commerce platforms, has significantly transformed consumer behavior while introducing new risks to consumer protection. Live streaming…
g based commercial transactions often involve real time, visually driven interactions that encourage impulsive purchasing decisions, making traditional regulatory frameworks insufficient. This study aims to analyze the primary factors influencing consumer protection in live commerce settings by examining five core variables: product transparency, platform accountability, perceived risk, consumer trust, and digital literacy. Utilizing a qualitative exploratory approach, this research conducted a comprehensive literature review of 77 international journal articles published between 2020 and 2024. The findings indicate that product transparency and platform accountability are fundamental to enhancing consumer trust and reducing perceived risks, whereas digital literacy acts as a moderating factor that empowers consumers to make informed decisions. The study proposes a conceptual framework that integrates behavioral and regulatory dimensions, offering both theoretical insights and practical implications for improving consumer protection in fast paced, interactive digital marketplaces.
Abstract:This study aims to analyze the effect of Debt to Asset Ratio (DAR) and Long Term Debt to Equity Ratio (LTDTER) on Return on Investment (ROI) at PT Semen Indonesia (Persero) Tbk during the period 2016–2023. The method used…
sed is descriptive associative with a quantitative approach, using secondary data in the form of the company's quarterly financial reports obtained through purposive sampling techniques. The analytical tools used include Pearson Product Moment correlation analysis, coefficient of determination (R²), t-test and F-test, and multiple linear regression. The results of the study show that DAR has a negative correlation with ROI of -0.607, while LTDTER also shows a negative correlation of -0.478, both of which are included in the weak relationship category. The coefficient of determination value of 50.4% indicates that half of the variation in ROI can be explained by the two independent variables, while the remaining 49.6% is influenced by other factors outside the study. The F test shows that DAR and LTDTER simultaneously have a significant effect on ROI. This finding confirms that a high debt-based capital structure has a negative impact on investment returns, making it important for financial management to consider the efficiency of long-term debt use and total debt in long-term financial strategies.
Abstract:Penelitian ini bertujuan untuk menganalisis dan menguji motivasi kerja berpengaruh terhadap kinerja karyawan pada PT. Maluku Graha Motor Ambon. Manfaat Penelitian diharapakan dapat memberikan suatu pengetahuan bahwa adanya…
ya motivasi kerja terhadap kinerja karyawan dapat menciptakan suatu kinerja kerja yang baik di sebuah perusahaan atau dunia kerja. Metode yang dipakai dalam penelitian ini menggunakan penelitian kuantitatif dengan maksud untuk menemukan jawaban terhadap suatu fenomena atau pertanyaan melalui aplikasi pengolahan data yaitu menggunakan Software SPSS dengan metode Regresi Linier Sederhana. Hasil penelitian ini berdasarkan uji t dapat diketahui bahwa Motivasi Kerja berpengaruh signifikan terhadap Kinerja Karyawan .Arah pengaruh positif berarti bahwa semakin tinggi motivasi kerja maka kinerja akan semakin meningkat selain itu nilai koefisien determinasi sebesar 0,526 yang berarti 52,6% perubahan nilai kerja dapat disebabkan oleh variable motivasi kerja, sementara 47,4% sisanya dipengaruhi oleh faktor-faktor lain yang tidak diteliti dalam penelitian ini
Abstract:Perhitungan harga pokok produksi merupakan hal yang penting untuk diperhatikan karena semakin meningkatnya persaingan antar perusahaan dan menghasilkan produk-produk yang berkualitas dengan harga yang cukup bersaing. Tujuan…
uan penelitian ini adalah untuk menganalis perbandingan perhitungan harga pokok produksi pada UMKM Doyan Jagung Mozarela Padang dengan menggunakan dua metode akuntansi biaya, yaitu Full Costing dan Variable Costing. Penelitian ini menggunakan pendekatan deskriptif kualitatif, dimana bertujuan untuk mengetahui hubungan antara dua variabel atau lebih. Adapun sumber data yang digunakan adalah data primer dan sekunder. Metode pengumpulan data menggunakan penelitian kepustakaan dan penelitian lapangan.
Hasil penelitian menunjukkan bahwa terdapat perbedaan yang signifikan antara perhitungan HPP dengan menggunakan metode Full Costing dan Variable Costing. Perbedaan utama terletak pada biaya tetap yang dimasukkan dalam perhitungan HPP pada metode Full Costing, sementara pada metode Variable Costing, biaya tetap tidak diperhitungkan dalam HPP, melainkan sebagai biaya periode yang dibebankan langsung ke laporan laba rugi.
Abstract:The purpose of this study is to find out and prove how much influence brand image has on the purchase decision of bakery products in CV. Lemona Cake &Bakery Tasikmalaya. This study uses quantitative methods with an associative…
iative approach that is causal aims to determine the influence between independent variables on dependent variables. The population in this study is respondents who have bought bakery products at Lemona Cake &; Bakery Tasikmalaya, while the number of respondents is as many as 97 respondents. In this study using Non Proability Sampling techniques, Non Proability Sampling, namely sample selection with non-probability methods or non-randomly, population elements do not have the same opportunity to be selected as samples. This is done based on the consideration of relatively fast hang times and relatively cheap costs, then the sampling method uses Accidental Sampling, Accidental sampling is a sampling technique based on chance, that is, anyone who accidentally meets the researcher can be used as a sample, if it is considered that the person who happened to meet is suitable as a source of data. From the results of this study shows that the value of t-count obtained is 8.204 and t-table 1.661 it can be seen that t-count is greater than t-table (8.204 > 1.661) so that H0 is rejected and Ha is accepted meaning that the hypothesis is accepted, so it can be explained that brand image has a positive and significant effect on purchasing decisions, with a value I of 0.644 and a value of coefficient of determination (R square) of 0.641 which means the influence of brand image variables (x) on the purchase decision variable (y) is 64.1% while the remaining 35.9% is explained by other factors or variables that are unknown and not included in this study.
Abstract:This research aims to obtain empirical evidence about the influence of Profitability, Company Growth and Previous Year Audit Opinions on the acceptance of Going Concern Audit Opinions . The independent variables used are…
Profitability, Company Growth and Previous Year Audit Opinion. And the dependent variable used is Going Concern Audit Opinion . This type of research data is secondary data obtained from www.idx.co.id and the company website. This research uses a purposive sampling method with the sample companies in this research being the Jakarta Islamic Index 70 (JII70) companies listed on the Indonesia Stock Exchange in 2018-2021. The number of samples obtained was 28 companies with observations for 4 years. The hypothesis in this study was tested using logistic regression analysis using SPSS version 26. The results of this study based on a partial test (Wald test) showed that: 1) The Profitability variable had no significant effect on the Going Concern Audit Opinion . 2) The Company Growth variable has no significant effect on the Going Concern Audit Opinion . 3) The previous year's Audit Opinion variable has a significant effect on the Going Concern Audit Opinion . And based on the results of the simultaneous test (omnibus test) it shows that the variables Profitability, Company Growth and Previous Year Audit Opinion simultaneously have a significant effect on the Going Concern Audit Opinion . And the determinant coefficient obtained was 0.390 or 39%, which means that the independent variable contributed 39% to the dependent variable and the remaining 61% was explained by other variables outside this research.
Abstract:Penelitian ini bertujuan untuk mengetahui pengaruh Pembelajaran Kitab Kuning Taisirul khalaq Terhadap Adab Santri MMI Surau Cubadak Bunga Tanjung. Metode penelitian ini penelitian kuantitatif asosiatif dan desain penelitiannya…
iannya correlation research. Sampel penelitian menggunakan teknik purposive yakni menggunakan kriteria khusus terhadap sampel yang berjumlah 55 responden. Teknik pengumpulan data menggunakan teknik observasi, angket, dan dokumentasi, sedangkan teknik analisi datanya menggunakan teknik statistis desktriptif dan inferensial dengan menggunakan bantuan software SPSS versi 1.6, Hasil penelitian menunjukkan bahwa (1) Terdapat pengaruh yang signifikan antara Pembelajaran Kitab kuning taisirul khalaq terhadap adab santri MMI Surau Cubadak Bunga Tanjung. Hal ini diketahui dimana setelah dilakukan uji koefisien korelasi diperoleh rhitung sebesar 0,665, sementara rtabel 0,2656 yang diambil dari nilai product moment dengan taraf kesalahan 5%, maka dapat disimpulkan 0,665>0,2656 (2) hubungan ini diukur tingkat hubungan nya dengan melihat nilai person correlation yang menunjukkan angka 0,665 yang apabila diartikan dengan tabel Koefisen korelasi bahwa angka 0,665 menunjukkan hubungan yang kuat (3) Selanjutnya di ukur tingkat perhitungan koefisien determinasi dan dapat disimpulkan bahwa pengaruh antara variable X (Pembelajaran Kitab Kuning Taisirul Khalaq) dengan variable Y (Adab Santri) mencapai 44,2%. Dengan demikian terdapat factor lain yang mempengaruhi adab santri di pondok pesantren MMI Surau cubadak Bunga Tanjung sebesar 55,8 %
Abstract:Korupsi is an infection pestilence for Indonesia and for the entire world. Defilement is the abuse of cash that is generally completed by specific gatherings. Defilement generally happens inside the extent of organizations…
ns and inside the extent of government, this is on the grounds that they believe they are deficient in what they get from their compensation or pay which not set in stone. Defilement is a wrongdoing or a crook act, it is kept in the law and on the off chance that there is a culprit of debasement there will be sanctions identical to what he has done. Right now regulation masters are less firm in managing difficult issues, for example, defilement cases, they are deficient in dealing with them, one of the variables is on the grounds that there are so many debasement individuals and on the grounds that the implementers are apathetic in taking care of them, they favor their own alternate ways, specifically by going to the sanctuary. -claiming not to realize what truly occurred. At present, there are numerous culprits of debasement, particularly in authoritative circles. They ought to orchestrate funds so they can be conveyed to the local area or to the people who need it more, however by and by this isn't true, they rather meddle with the assets that they ought to circulate to the local area. Regulation implementers are likewise lacking in taking care of debasement cases, particularly in administrative circles since they normally feel they are in a higher position and can play with cash. One might say that when there is cash there is opportunity. The answer for this lies in the public arena, the public requirements to assist with debasement cases, particularly in the regulative body, and full consciousness of regulation implementers or people who are obliged to do their obligations to destroy all instances of defilement, particularly those all through Indonesia.
Abstract:Tujuan penelitian ini adalah untuk mengetahui pengaruh Return On Assets (ROA), Cash Ratio (CR), Debt To Equity Ratio (DER) terhadap nilai perusahaan pada sub sektor hotel, restoran, dan pariwisata yang terdaftar di Bursa…
Efek Indonesia periode 2019-2021. Populasi dalam penelitian ini adalah perusahaan sub sektor hotel, restoran dan pariwisata yang terdaftar di Bursa Efek Indonesia periode 2019-2021 yang berjumlah 34 perusahaan dengan menggunakan teknik sampling purposive. Sehingga sampel yang digunakan dalam penelitian ini yaitu sebanyak 31 emiten. Berdasarkan hasil penelitian juga dapat diambil kesimpulan bahwasannya tingkat hubungan antara variable ROA, CR, dan DER terhadap nilai perusahaan memiliki hubungan yang kuat. Analisis koefisien determinasi (R2) menunjukkan nilai R2 atau R Square sebesar 0,416, hal ini mengandung arti bahwa pengaruh variabel ROA, CR, dan DER terhadap nilai perusahaan sebesar 41,6% dan dipengaruhi variabel lain diluar penelitian sebesar 58,4%. Dari uji ANOVA dapat diketahui nilai sinifikansi 0,002 maka dapat disimpulkan bahwa Return on Asset (ROA) Cash Ratio (CR), dan Debt to Equity Ratio (DER) secara bersama-sama berpengaruh terhadap nilai perusahaan. Sedangkan secara parsial hanya variabel CR saja yang berpengaruh terhadap nilai perusahaan dengan nilai signifikansi 0,003 < 0,05.
Abstract:Latar Belakang: Nomophobia (No Mobile Phone Phobia) adalah perilaku cemas atau ketakutan yang berlebihan disebabkan oleh seseorang saat jauh dari smartphone, kehilangan koneksi internet atau kehabisan daya baterai. Penderita…
rita nomophobia menghabiskan waktunya hanya untuk bermain media sosial, sehingga penderita nomophobia tidak memiliki waktu untuk belajar. Tujuan: Penelitian ini bertujuan untuk mengetahui adanya hubungan perilaku nomophobia terhadap prestasi belajar remaja di SMAN 2 Kabupaten Tangerang. Metode: Penelitian ini menggunakan metode kuantitatif dengan menggunakan metode cross sectional. Teknik pengambilan sampel menggunakan Teknik Strafed Random Sampling dengan total sampel sebanyak 302 siswa. Hasil: Hasil uji korelasi menunjukan nilai p-value 0,001 < 0,05 yang berarti ada hubungan antara perilaku nomophobia terhadap prestasi belajar dengan nilai koefisien korelasi sebesar 0,185 yang menunjukkan keeratan variable lemah dengan hubungan kedua variable positif searah.