Journal of International Accounting, Taxation and Information Systems

The Influence of Product Displays on Purchasing Decisions (Study on Aroma Bakery and Cake Shop Karya Jaya)

2024-08-28T05:14:53+00:00

Consumer purchasing decisions are the result of choices made by individuals when buying a product. This process involves selecting one solution out of many options, followed by real consequences. A crucial aspect of this decision-making process is the product display. The presentation of goods in a store plays a key role in creating a visual image that influences consumers' perceptions of beauty and the product itself.This study seeks to investigate the impact of product display on purchasing decisions at Aroma Bakery and Cake Shop Karya Jaya. The research methodology employed is quantitative with an associative approach. Data was collected from 96 respondents using the Accidental Sampling technique. Primary data was gathered through questionnaires distributed to consumers who had recently made purchases at Aroma, while secondary data was collected through literature and documentation reviews. The data analysis included validity testing, reliability testing, classical assumption testing, simple linear regression analysis, hypothesis testing, and determination coefficient calculation. Results from the study revealed that the product display significantly affects purchasing decisions. The product display variable had a positive impact on buying decisions, as demonstrated by the t-test results (9.332> 1.6612) and the low significance value (0.000 < 0.05). According to the coefficient of determination test, product displays explained 48% of the variation in purchasing decisions, with external factors accounting for the remaining 52%.The findings underscore the importance of product displays in influencing consumer purchasing decisions at Aroma Bakery and Cake Shop Karya Jaya.

Analysis of the Effectiveness of the Cash Receipts Accounting System for Accounts Receivable (Case Study of PT. X)

2024-09-09T05:34:08+00:00

This research is descriptive qualitative, with the author's objective is to evaluate the efficiency of PT X's cash receipt accounting system in the cash receipt accounting system. Data collection methods include documentation, interviews, and observation. The Miles and Huberman model is used for technical analysis, and the triangulation method is used to ensure data validity. The results showed that the implementation of the accounting system function for cash receipts on receivables at PT Permata Delta Agung has implemented the accounting system function for cash receipts on receivables. However, the application has not been maximized because there are still accounting system functions that have not been carried out. The application of compliance with regulations at PT. X shows that there are still many pharmacies that do not comply with several policies that have been implemented by the company. for financial statement records in its implementation, PT. X has not yet made a general journal used. The procedure for receiving cash on accounts receivable, PT. X found that there was no application of the journal section function in preparing financial reports. This makes the cash receipt accounting system activities cannot be said to be running optimally. the internal control system implemented by PT. X is not optimal because the accounting function has not been implemented, there are no inspections carried out by internal control, there is no training to support employee development.

Capital Structure Analysis: Key Financial Indicators in Manufacturing

2024-09-09T05:34:38+00:00

This study focuses on how liquidity, asset composition, free cash flow, and profitability impact capital structure. It also explores how profitability can affect the relationship between liquidity, asset composition, and free cash flow with capital structure. The study focused on collecting information from 50 manufacturing firms that are publicly traded on the Indonesia Stock Exchange over a period of three years, totaling 121 data points. The data analysis method uses multiple linear regression with the help of the Statistical Package for Social Sciences program. The study's findings suggest that there is some evidence to support the idea that liquidity has a negative impact on capital structure. The asset structure variable and the free cash flow variable do not affect capital structure. The profitability variable is proven to strengthen the negative effect of liquidity on capital structure. Nevertheless, it is unable to enhance the favorable impact of the composition of assets and the detrimental impact of surplus cash flow on the firm's financial structure. According to the research, it is suggested that the board members and executives of the organization should be responsible for optimizing resources and driving up the company's earnings; investors who want to invest in manufacturing companies should do an investment assessment.

Relationship of Price, Product Quality, Service Quality, Environment, and Customer Satisfaction: An Empirical Evidence of A Waroeng Campus Nasi Bajet, Shah Alam, Selangor

2024-09-10T08:27:40+00:00

This research aims to explore whether there is a relationship between price, product quality, service quality, environment, and customer satisfaction at the budget rice campus stall. It is very important to know the relationship between price, product quality, service quality, environment, and customer satisfaction at this restaurant. The level of competition is so tight that customer satisfaction is the top priority so that a business can compete and even dominate market share. This research involved eating places in Shah Alam, Syeksen 13 that volunteered to participate in this research with a sample of 150 customers who had visited to the restaurant at least once. the data analyzed using descriptive statistics with utilized online questionnaire distribution and IBM Statistical Package for Social Sciences (SPSS) Version 29.0 for data collection. Purposive sampling was used to target relevant professions and employees of the selected organizations. using convenience sampling methodology was used for collecting the data from respondents. Furthermore, this study shows the restaurant's ability to satisfy its patrons is positively and significantly correlated with its service quality, food quality, pricing, and physical surroundings. The most important conclusion from this research is that there is a fairly significant positive relationship between price, product quality, service quality, environment, and customer satisfaction in this restaurant with an r value of 0.339* (p<0.01) and above, which shows that it shows how one variable influences other variables in this research. These findings' implication that eateries should concentrate more on their resources and enhance the quality of their food, services, and products, all of which can raise customer satisfaction levels.

Debt to Equity Ratio, Fixed Asset Turnover and Profit Growth in Companies Listed on The BEI

2024-10-25T04:05:37+00:00

The aim of this research is to investigate how the debt to equity ratio and fixed asset turnover impact the growth of profits. The focus of this research will be on analyzing the financial records of companies within the food and beverage industry that are traded on the Indonesia Stock Exchange from 2019 to 2022. A total of 48 companies will be included in the study. Purposive sampling was utilized to select 31 companies for the study. Quantitative data was employed for analysis. The findings indicate that the debt to equity ratio has a partial but significant impact on profit growth. This is evidenced by the research results that the t-count value> t table (-2.186> 1.987) and a significance value of 0.032 <0.05. Thus, H1 in this study is accepted. According to the test results, it was found that profit growth is not significantly impacted by fixed asset turnover. This is evidenced by the research results showing the t-count value <t-table (-0.742 <1.987) and a significance value of 0.460> 0.05. Thus, H2 is rejected in this research. The results of the study suggest that both the debt to equity ratio and fixed asset turnover do not collectively influence profit growth to a noticeable extent. The research findings clearly demonstrate a calculated f value <f table (2.402 <3.10) and a significance value of 0.097> 0.05. Thus, H3 in this study is rejected. The value of 0.053 or 5.3% demonstrates this, with the remaining 94.7% being affected by unexplored variables.

Analysis of the Influence of Price and Product Variation on Consumer Buying Interest at Tjap Djajakarta Malang

2024-11-13T05:58:52+00:00

Two key factors that play a crucial role in the growth of Tjap Djajakarta Malang are the diversity of prices and products. The aim of this research is to investigate how Price and Product Variations impact Consumer Buying Interest in Tjap Djajakarta Malang, both individually and collectively. This study employed quantitative methods, focusing on two independent variables: Price (X1) and Product Variations (X2). The dependent variable in this study was Buying Interest (Y). Questionnaires were utilised to collect data from a sample of 98 respondents, selected using purposive sampling techniques. The analysis of the data included multiple regression, determination of coefficients, and testing of hypotheses. According to the results of the t-test (partial), the first hypothesis (H1) has been confirmed. This suggests that the price factor (X1) has a partially positive effect on purchasing interest at Tjap Djajakarta. The second hypothesis (H2) has also been supported. This indicates that the product variety factor (X2) partially influences purchasing interest at Tjap Djajakarta Malang. Upon conducting the F-test (simultaneous) for the third hypothesis (H3), it was found that H3 is accepted while H0 is rejected. Therefore, it can be inferred that both price and product range have a combined positive impact on consumer interest at Tjap Djajakarta Malang. Based on the findings of this study, it is recommended that Tjap Djajakarta retains its pricing strategy and expands its product offerings to attract more customers and become their preferred option.