Jurnal Akuntansi UMMI

The Influence Of Electronic Of Mouth, Price, And Brand Image On The Decision To Purchase The Originote Skincare Products

2023-08-10T17:09:38+07:00

Local beauty products are growing, causing competition that makes business people try to create better and better quality products, for example, The Originote skincare products. The purpose of this study is to find out the effect of electronic word of mouth, price, and brand image partially and simultaneously on The Originote skincare product decisions. The method of this study is to use a quantitative method. The sampling technique used non-probability sampling with purposive sampling method. Data collection using a questionnaire with a sample of 113 respondents. The results showed that electronic word of mouth, price, and brand image partially and simultaneously had a significant effect on product purchasing decisions.

The Influence Of Financial Management Policy And Financial Implementation Performance On Orderly Regional Financial Administration

2023-06-17T10:18:22+07:00

This study aims to determine and explain the influence of regional financial management policies and the performance of concurrent financial administration on the orderly administration of regional finances at the Regional Secretariat of Sukabumi City. The variables used in this study are regional financial management policies (X1) and financial management performance (X2), as well as the orderly administration of regional finances (Y). This study uses a quantitative method with an associative approach.

The population in this study were 316 employees of the Regional Secretariat of Sukabumi City, while the sampling technique used the Taro Yamane formula with an error rate of 11%. Primary data collection was carried out through questionnaires. The analysis technique used starts from the validity and reliability test, normality test, classic assumption test, multiple linear regression test and hypothesis testing.

The results of the study show that partially or separately each variable, namely regional financial management policies and financial management performance, has an influence on the orderly administration of regional finances. Simultaneous test results also show that jointly the regional financial management policy variables and financial management performance have an influence on the orderly administration of regional finances with an F test value of 12.893 greater than the F table value of 3.14 (12.893> 3.14) with a coefficient value determination or R square value of 0.591 or 59.1%.

Raw Material Inventory Calculation Analysis Using Fifo And Average Methods In Determining Cost Of Cost Of Sold

2023-08-10T17:12:02+07:00

The purpose of this study aims to Analysis of Raw Material Inventory Calculations Using the FIFO and Average Methods in Determining Cost of Goods Sold. Inventory calculations really need to be done by the organization to find out how much inventory it has. In this study aims to find out how to compare inventory calculations using the FIFO and Average methods in determining the cost of goods sold. The research method used is descriptive qualitative method with data collection techniques using participatory observation methods, interviews, documentation, triangulation, as well as secondary data and primary data. The results of the researcher's discussion can be concluded that the cost of goods calculated using the FIFO method produces a higher cost of goods sold compared to the Average method. The final value of the inventory will affect the profit that will be generated later. The Average method will produce a lower cost of goods sold than the FIFO method which will result in a higher net profit than the FIFO method.

Analysis Of Working Capital Growth And Profitability During The Covid 19 Pandemic

2023-07-11T14:42:46+07:00

According to experts, the concept of cooperatives is interpreted from Latin, ie. "Coopere" and in English "cooperation" Co, which is defined as "together" and means action, work together. The method used in this study is a qualitative method. So the decrease in costs and income has an impact on SHU and assets because cooperative members leave or die. All of this was the impact of the pandemic because at that time we did not add new members or did not accept new members while members who left and died added to it, so income, costs, SHU, assets decreased. The pandemic has created many challenges for cooperative members, both in terms of income, access to resources, changes in consumption habits, uncertainty, and physical limitations. In dealing with the impact of this pandemic, it is important for cooperatives and the government to provide the support and assistance needed so that cooperative members can survive and recover from this crisis. There was a significant effect of working capital and cooperative growth on the profitability of the Citra Utama savings and loan cooperative in Sukabumi during the pandemic. In 2020 due to the working capital pandemic and cooperative growth has decreased as well as decreased profitability. So the authors conclude that working capital and cooperative growth affect profitability. In 2020 due to the working capital pandemic and cooperative growth has decreased as well as decreased profitability. So the authors conclude that working capital and cooperative growth affect profitability.