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Showing 271 articles found for "Variable"

THE INFLUENCE OF BRAND IMAGE, PRICE, PROMOTION, AND DISTRIBUTION CHANNELS ON PURCHASE DECISIONS OF DOMESTICALLY PRODUCED INDUSTRIAL LED LIGHTING

Laksmi, Devi, Ahidin, Udin, Kasmad
Abstract: This study explores the role of brand image, price, promotion, and distribution channels in shaping consumer purchasing decisions for domestically produced industrial LED lighting products. A quantitative research approach… ch was employed using a survey method, with data analyzed through multiple linear regression. The findings indicate that the proposed model is statistically significant, demonstrating that all marketing mix elements jointly influence purchasing decisions. Each variable also shows a positive and significant individual effect, with distribution channels emerging as the most influential factor in driving consumer decisions. This suggests that ease of access, product availability, and effective distribution play a critical role in the adoption of industrial LED products. The novelty of this research lies in empirically integrating marketing mix factors within the context of domestically manufactured LED products, an area that has received limited scholarly attention. The study offers practical implications for manufacturers, emphasizing the importance of strengthening distribution strategies and aligning pricing and promotional efforts to enhance consumer purchasing decisions

THE EFFECT OF COGNITIVE DISSONANCE ON ACCOUNTING FRAUD BEHAVIOR WITH ACCOUNTING MORAL AS A MODERATING VARIABLE IN ACCOUNTING STUDENTS OF THE FACULTY OF ECONOMICS AND BUSINESS, PATTIMURA UNIVERSITY, AMBON

Rita J D Atarwaman, Adelyn Abarua, Frangky Richard Limaheluw, Wa Pujji
Abstract: Accounting fraud remains a critical ethical issue that threatens the credibility of the accounting profession. This study aims to examine the effect of cognitive dissonance on accounting fraud behavior and to analyze the… moderating role of accounting morality in weakening this relationship. The research employs a quantitative approach using Moderated Regression Analysis (MRA). Data were collected from 120 accounting students of the Faculty of Economics and Business, Universitas Pattimura Ambon, selected through purposive sampling. The results indicate that cognitive dissonance has a positive and significant effect on accounting fraud behavior. Furthermore, accounting morality is proven to significantly moderate the relationship by weakening the influence of cognitive dissonance on fraudulent behavior. These findings support Cognitive Dissonance Theory and Moral Development Theory, emphasizing the importance of strengthening ethical education to reduce fraudulent tendencies among future accounting professionals.

EVALUATION OF STUDENTS CONCEPTUAL UNDERSTANDING IN THE COURSE MULTIPLE VARIABLE CALCULUS

Ayu Yarmayani
Abstract: Calculus of Multiple Variables is a core course in the Mathematics Education study program and plays a crucial role in developing students advanced mathematical thinking skills. Success in this course relies heavily on mastery… astery of the prerequisite material, particularly the concepts of derivatives and integrals of functions of one variable. Therefore, understanding mathematical concepts is a fundamental aspect that determines students’ ability to understand the interrelationships between topics and solve problems systematically and logically. This study aims to describe students' conceptual understanding of multivariable calculus. The approach used is a descriptive approach with a purposive sampling technique, namely selecting research subjects based on certain criteria in the form of the highest and lowest levels of mathematical concept understanding. The results of the study indicate that students conceptual understanding varies across different materials. In the partial derivative material, students were not yet fully able to accurately represent the solution concept, especially in applying the rules for derivatives of exponential functions, so the results obtained did not conform to mathematical principles. These errors are conceptual in nature and indicate a weak grasp of certain basic concepts. However, in the material on derivatives of products of two functions and triple integrals, students demonstrated goog conceptual understanding. They were able to select, use, and apply solution procedures appropriately and systematically. This finding indicates that despite weaknesses in certain concepts, students still possess quite good procedural and conceptual abilities in the context of other problems in polynomial calculus.

IMPLICATIONS OF FINANCIAL RATIOS IN STOCK PRICE EVALUATION

Setiyo Adi
Abstract: The aim of the research is to determine the position of share prices in measuring debt. to Equity Ratio , return on equity and Earning Per Share . The data used are the financial reports of the Food and Beverage sub-sector… or companies for the period 2020-2023. The findings of the research results show that DER and ROE partially have no effect on stock prices. Other findings show that stock prices can be influenced by the Earning Per Share variable .

THE EFFECT OF BONUS PACKS AND PRODUCT QUALITY ON PURCHASE DECISIONS AT PT. ALAMJAYA WIRASENTOSA TG. MORAWA DELI SERDANG NORTH SUMATRA

Husna Ulfah
Abstract: ABSTRACT The purpose of this study was to determine the effect of bonus packs and product quality on consumer purchasing decisions at PT. Alamjaya Wirasentosa Tg. Morawa Deli Serdang, North Sumatra. The population in this… his study are consumers at PT. Alamjaya Wirasentosa Tg. Morawa Deli Serdang North Sumatra as many as 379 consumers for one week while the determination technique is random sampling with the withdrawal technique using the Slovin formula. So that the sample in this study amounted to 79 respondents. The sources of data in this study are primary data and secondary data. Where the primary data from observations, interviews and questionnaires. While secondary data can be from data that has been documented. While the data analysis techniques used are descriptive analysis and multiple linear regression. The results of multiple regression analysis are Y = 8.898 + 0.193X1 + 0.548X2 + e which shows that the bonus pack and product quality have a positive and significant effect on consumer purchasing decisions. While the results of the (t) test or partial test show that the bonus pack has a positive and significant effect on consumer purchasing decisions where it can be seen that the tcount value is 2.125 > ttable 1.992 and the product quality variable also has a positive and significant effect on consumer purchasing decisions where it can be seen that the tcount value is 9.425 > ttable 1992. The results of the coefficient of determination with a correlation regression value of 0.814, meaning that together the bonus pack and product quality on consumer purchasing decisions at PT. Alamjaya Wirasentosa Tg. Morawa Deli Serdang North Sumatra has contributed to a strong degree. Then the coefficient of determination (R2) is 0.653 (65.3%). So it can be said that 65.3% of the variation in the dependent variable, namely the bonus pack and product quality in the model, can explain the purchasing decision variables at PT. Alamjaya Wirasentosa while the remaining 34.7% is influenced by other variables outside the model.   Keyword: Bonus Pack, Product Quality, Purchase Decision

THE EFFECT OF WORK INVOLVEMENT, JOB SATISFACTION, AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE AT PT. AJS INDORAYA NUSANTARA IN BALIKPAPAN.

Ovigeria Subroto Sinaga, Nurhidayah Syafiah
Abstract: The topic of this research is Human Resources. This study aims to determine the effect of job engagement (X1), job satisfaction (X2), and work motivation (X3) on employee performance (Y) at PT. AJS Indoraya Nusantara in… Balikpapan. Data were collected using a questionnaire administered to all 34 employees. The analysis tool used was multiple linear regression with the help of SPSS software.All questions were found to be valid and reliable. A multiple regression analysis was then conducted, and the results showed that X1, X2, and X3 had a significant effect, both partially and simultaneously. From the resulting regression equation, Y = 5.528 + 0.475 X1 + 0.278 X2 + 0.225 X3, it can be seen that the independent variable, work engagement (X1), is the most influential variable on employee performance (Y) compared to job satisfaction (X2) and work motivation (X3).

THE INFLUENCE OF SOCIAL FACTORS ON HONEY CONSUMPTION INTEREST AMONG EARLY CHILDHOOD VISITORS AT PT. KEMBANG JOYO SRIWIJAYA MALANG

Ruth Nora Luthan Br Pardosi, Siti Azizah
Abstract: Honey consumption in Indonesia is still relatively low, at only around 10–15 grams per capita per year, far behind developed countries. This low consumption presents a challenge for honey industry players, including PT.… . Kembang Joyo Sriwijaya, which actively welcomes educational visits from young children. These visits have the potential to shape healthy consumption habits through direct interaction with the beekeeping process and education on the benefits of honey. This study aims to analyze the social factors that influence young visitors' interest in honey consumption, including product appeal, destination image, and knowledge. The study used a quantitative method with a convenience sampling technique on 50 respondents who were parents or guardians of children aged 4–5 years who visited PT. Kembang Joyo Sriwijaya for educational purposes. Data were collected through questionnaires, interviews, and observations, then analyzed using multiple linear regression to test the influence of each variable on consumption interest. The results showed that all three social factors product appeal, destination image, and knowledge play a significant role in shaping young children's interest in honey consumption. Product appeals such as packaging, flavor, and interactive experiences have been shown to increase children's interest. The image of a clean, safe, educational, and child-friendly destination strengthens visitors' positive perceptions. Meanwhile, knowledge about the benefits of honey and its production process increases parents' motivation to introduce honey as a healthy consumption. This research provides strategic recommendations for PT. Kembang Joyo Sriwijaya in developing more effective educational and marketing programs to increase interest in honey consumption in children from an early age.

THE EFFECT OF PRODUCT QUALITY AND PROMOTION ON CONSUMER SATISFACTION OF RABBANI USERS IN RANCAEKEK DISTRICT BANDUNG REGENCY

Laila Juariyah, Bambang Sucipto
Abstract: Abstract The rapid growth of the Muslim fashion industry in Indonesia has intensified competition among Muslim fashion brands, particularly in the hijab segment. This intense competition requires companies to maintain high… high product quality and implement effective promotional strategies to create consumer satisfaction. Rabbani, as one of Indonesia’s national Muslim fashion brands, faces challenges related to declining consumer perceptions of product quality and promotional effectiveness, which have an impact on consumer satisfaction, especially in Rancaekek District, Bandung Regency. This study aims to examine and analyze the influence of product quality and promotion on consumer satisfaction among Rabbani hijab users in Rancaekek District, Bandung Regency, both partially and simultaneously. This research employs a quantitative approach using descriptive and verificative methods. The population of this study consists of consumers who use Rabbani hijabs in Rancaekek District, with a sample of 96 respondents selected through purposive sampling. Data were collected through questionnaires developed based on indicators of product quality, promotion, and consumer satisfaction. The data analysis techniques used include descriptive analysis to describe the condition of each variable and multiple linear regression analysis to test the influence of product quality and promotion on consumer satisfaction. The analysis was also supported by classical assumption tests, coefficient of determination tests, and hypothesis testing through partial tests (t-test) and simultaneous tests (F-test). The results of the study indicate that product quality and promotion have a positive and significant effect on consumer satisfaction, both partially and simultaneously. Good product quality and attractive, well-targeted promotional strategies are able to enhance consumer satisfaction with Rabbani products. Therefore, it is recommended that Rabbani place greater emphasis on maintaining consistent product quality and optimizing promotional strategies to improve consumer satisfaction and loyalty amid increasingly competitive conditions in the Muslim fashion industry.

THE INFLUENCE OF WEBSITE-BASED SUSTAINABILITY REPORTING AND CAPITAL STRUCTURE ON FIRM VALUE (Study of IDX ESG Leaders)

Mohune, Sesylia, Mahmud, Muliyani, Pilomonu, Mentari Rizki Sawitri
Abstract: The phenomenon of increasing attention toward environmental and sustainability issues has driven companies to improve information transparency, moving beyond mere financial reports to include non-financial disclosures. One… ne form of this transparency is realized through website-based sustainability reporting, which allows companies to convey sustainability information more openly and accessibly to stakeholders. On the other hand, capital structure decisions remain a fundamental factor that can potentially influence market perceptions of firm value, as they relate to the balance between internal and external funding in supporting operational continuity and growth strategies. This study aims to determine the influence of website-based sustainability reporting and capital structure on firm value through multiple linear regression analysis. Using a quantitative approach and secondary data obtained from annual reports and official company websites, the study focuses on issuers consistently listed in the IDX ESG Leaders index during the 2023–2024 period. The sample selection utilized purposive sampling, resulting in 20 companies with a total of 40 data observations. Firm value was measured using the Tobin’s Q ratio, the level of sustainability reporting disclosure was proxied through the Sustainability Report Disclosure Index (SRDI) based on GRI 2021 standards, and capital structure was measured by the Debt to Equity Ratio (DER). The partial results of the study show that website-based sustainability reporting has a positive coefficient but no significant effect on firm value. Similarly, capital structure shows a positive direction but is not statistically significant. Furthermore, the two variables simultaneously have no significant effect on the firm value of IDX ESG Leaders issuers. These findings indicate that although website-based sustainability disclosure and capital structure tend to have a direct relationship with firm value, the influence is not yet strong enough to significantly affect market valuation within a group of issuers that already meet sustainability criteria. Consequently, the firm value of IDX ESG Leaders issuers is not solely determined by the level of website-based sustainability disclosure or the company's capital structure.

THE INFLUENCE OF CUSTOMER SATISFACTION, CUSTOMER DELIGHT AND CUSTOMER TRUST ON CUSTOMER LOYALTY IN THE SHOPEE MARKETPLACE

Mujito, Tika Kartika Asri, Wawan Hari Subagyo, Eidelweijs Andririnjani Putri, Andri Catur Trissetianto
Abstract: This study aims to analyze the influence of Customer Satisfaction, Customer Delight, and Customer Trust on customer loyalty in the Shopee marketplace. A quantitative approach was employed with data collected through questionnaires… tionnaires to active Shopee users. Multiple linear regression results show that the three independent variables simultaneously have a significant effect on customer loyalty, but only Customer Trust has a significant partial effect. The Adjusted R Square indicates that the independent variables explain approximately 41.4% of the variation in customer loyalty. These findings highlight the importance of building customer trust as a key strategy in maintaining loyalty on e-commerce platforms.