MADANI ACCOUNTING AND MANAGEMENT JOURNAL

PENGARUH MEDIA SOSIAL DAN GAYA HIDUP TERHADAP PRILAKU KONSUMTIF GENERASI Z PADA KEWIRAUSAHAAN UMKM RETAIL (STUDI KASUS MAHASISWA DALAM PEMBELIAN “TOKO EEN UNDERWARE” DI BANDAR LAMPUNG

2025-03-18T05:41:58+00:00

Penelitian ini bertujuan untuk menganalisis pengaruh media sosial dan gaya hidup terhadap perilaku konsumtif Generasi Z, dengan fokus pada pembelian produk di "Toko Een Underware" di Bandar Lampung. Metode yang digunakan adalah pendekatan kuantitatif dengan analisis regresi berganda, melibatkan 100 responden yang merupakan konsumen pelajar di Bandar Lampung. Hasil penelitian menunjukkan bahwa media sosial berperan sebagai mediator dalam hubungan antara gaya hidup dan perilaku konsumtif, di mana gaya hidup yang dipengaruhi oleh media sosial dapat meningkatkan perilaku konsumtif. Namun analisis menunjukkan bahwa media sosial tidak berpengaruh positif dan signifikan terhadap perilaku konsumtif di Toko Een Underware, dengan hanya 10,5% variabilitas perilaku konsumtif yang dapat dijelaskan oleh variabel media sosial dan gaya hidup. Temuan ini memberikan wawasan penting bagi pemilik UMKM dalam merancang strategi pemasaran yang lebih efektif untuk menarik perhatian Generasi Z.

PENGARUH MOTIVASI PENGEMBANGAN KARIR DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PT. PERTAMINA PATRA NIAGA REGIONAL KALIMANTAN

2025-03-18T05:41:58+00:00

This study aims to determine the effect of motivation, career development and work discipline on employee performance at PT. Pertamina Patra Niaga Regional Kalimantan. This research is quantitative. The population in this study were employees of PT. Pertamina Patra Niaga Regional Kalimantan. The sampling technique used in this study was saturated sampling, meaning that all employees of PT. Pertamina Patra Niaga Regional, totaling 50 employees, were the samples in this study. The data used in this study are primary data obtained by directly distributing questionnaires to all employees. The data analysis technique used in this study is the multiple linear regression method assisted by the SPSS 25 program. The results of this study indicate that partially the motivation variable has a negative and insignificant effect on employee performance, the career development variable partially does not have a negative and insignificant effect on employee performance and work discipline partially has a positive and significant effect on employee performance.

Keywords: motivation, career development, work discipline, employee performance

THE INFLUENCE OF PRICE, PROMOTION, AND INNOVATION ON PURCHASE DECISIONS OF WAKAROROS BATIK IN OLSABARA SANGATTA

2025-03-18T05:41:59+00:00

Wakaroros Batik is a motif inspired by the Dayak culture, which describes their views on the natural environment using shades of orange, green, pink, and red. In the price marketing system, promotion and innovation is a factor that has been sought by the company but has yet to be able to provide a maximum contribution to consumer decisions. This study aimed to determine the effect of price, promotion, and innovation on purchasing decisions for Batik Wakararoros at Olsabara Sangatta. The study results indicate that price, and innovation positively and significantly impact purchasing decisions for Batik Wakararos at Olsabara Sangatta. Only promotions whose results are not significant.

PERHITUNGAN HARGA POKOK PRODUKSI (FULL COSTING) SEBAGAI DASAR PENETAPAN HARGA JUAL PADA PABRIK KERIPIK TEMPE IBU NOVI DI KELURAHAN GUNUNG SAMARINDA BARU

2025-03-18T05:41:59+00:00

Calculation of Cost of Goods Manufactured (COGM) is the most important part needed by company management to determine the selling price of a product. To determine the right selling price, the company must first know the COGM of the product to be sold. The company's production results are influenced by the procurement of raw materials, labor, and factory overhead costs. This research aims to understand how to manage financial data from "Mrs. Novi's tempeh chips factory" in Balikpapan, to understand the COGM calculation used by Mrs. Novi's Small and Medium Enterprise (SME) tempeh chips business if using the Full Costing method, and to analyze the comparison between the COGM calculation used by Mrs. Novi's tempeh chips SME and the COGM calculation using the Full Costing method. This research uses a qualitative approach with field research type. Data was obtained by conducting interviews, observations, and documentation. The data analysis technique used is descriptive analysis, which means analyzing by detailing and explaining the relevance of research data in sentence form. The results of this research show that the COGM and selling price of tempeh chips at Mrs. Novi's tempeh chips SME show different results. When using the Full Costing method, the selling price will increase because the Full Costing method calculates all costs related to the production process.

Keywords: Cost of Goods Manufactured, Selling Price, Full Costing Method

THE INTERPLAY OF GOOD CORPORATE GOVERNANCE MECHANISMS ON TAX AVOIDANCE WITH TAX AUDIT COVERAGE RATIO AS THE MODERATING VARIABLE

2025-03-18T05:41:59+00:00

This study examines the impact of Good Corporate Governance (GCG) on Tax Avoidance, with the Tax Audit Coverage Ratio as a moderating variable. GCG is measured using three proxies: Managerial Ownership, Independent Commissioners, and Audit Committee. This quantitative research utilizes secondary data from 42 publicly listed companies on the Indonesia Stock Exchange (2019–2023). The study employs purposive sampling and multiple linear regression analysis using SPSS. Findings reveal that Managerial Ownership reduces Tax Avoidance, Independent Commissioners have no significant effect, and Audit Committee increases Tax Avoidance. Additionally, the Tax Audit Coverage Ratio strengthens the negative influence of Managerial Ownership on Tax Avoidance. However, it does not moderate the relationship between Independent Commissioners or Audit Committee and Tax Avoidance.

The EFFECT OF COMPANY SIZE, PROFITABILITY, LEVERAGE, SALES GROWTH ON FIRM VALUE IN FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE

2025-03-18T05:41:59+00:00

This study aims to analyze the effect of company size, profitability, leverage, and sales growth on the value of food and beverage companies listed on the Indonesia Stock Exchange. This study uses quantitative methods with multiple linear regression analysis using SPSS version 27. This study involved 84 companies as a population, with 15 companies selected as samples through purposive sampling method. The results in this study indicate that (1) Company size partially has a positive and significant effect on PBV (2) ROA partially has no positive and insignificant effect on PBV, (3) DAR partially has a negative and significant effect on PBV, (4) Sales Growth partially has a negative and significant effect on PBV, (5) Simultaneously, company size, ROA, DAR, and sales growth have an influence on PBV.