http://localhost:8080/xmlui/handle/123456789/10242 Tue, 14 Apr 2026 21:05:42 GMT 2026-04-14T21:05:42Z http://localhost:8080/xmlui/handle/123456789/10278 Title: ANALISIS SISTEM INFORMASI AKUNTANSI DAN EFEKTIVITAS PENGAMBILAN KEPUTUSAN TERHADAP KINERJA UMKM DI DESA PEMATANG SERAI Authors: Saraswati, Dwi; Sari Rioni, Yunita; Malikhah, Ikhah; Amalia Afan, Nura Abstract: The implementation of Accounting Information Systems (AIS) and the effectiveness of decision-making play a significant role in enhancing the performance of Micro, Small, and Medium Enterprises (MSMEs). This research aims to examine the influence of AIS and decision-making effectiveness on the performance of MSMEs in Pematang Serai Village, Tanjung Pura District. Using a quantitative method and a saturated sampling technique involving 35 MSMEs, multiple linear regression analysis was conducted to test the relationship between AIS, decision-making effectiveness, and MSME performance. The research findings indicate that the adoption of AIS has a significant positive impact on MSME performance, with MSMEs effectively utilizing AIS more likely to experience increased revenue growth, profitability, and operational efficiency. Furthermore, the effectiveness of decision- making was found to have a positive impact on MSME performance, enabling MSMEs to respond quickly to market changes, identify growth opportunities, and optimize resource allocation. By integrating quantitative and qualitative findings, this study provides a comprehensive understanding of the influence of AIS and decision-making effectiveness on MSME performance in Pematang Serai Village. Keywords: Accounting Information Systems, decision-making effectiveness, Micro, Small, and Medium Enterprises (MSMEs) performance Mon, 01 Jan 2024 00:00:00 GMT http://localhost:8080/xmlui/handle/123456789/10278 2024-01-01T00:00:00Z http://localhost:8080/xmlui/handle/123456789/10277 Title: DETERMINAN STRUKTUR MODAL PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Authors: Putra Hrp, Ardhansyah; Hutasuhut, Julianto; Habra, M.Dhani Abstract: Funding decisions signal to the market about the condition of the company, so managers need to be careful in making decisions about the combination of funding sources called capital structure. The capital structure is a combination of debt and equity that is used to fund a company's activities. The mining sector is one of the industrial sectors that is able to attract investors, both domestic and foreign, to invest in Indonesia. Mining companies are capital-intensive industries, namely industries that are built with large capital and supported by high technology. However, to obtain funds from outside, the company must be careful about the loan so that an optimal capital structure is created. However, there is an inconsistency in the average capital structure and the factors that affect it every year, namely an increase or decrease in the average of several independent variables (profitability, company size, liquidity, and asset structure). Therefore, this research is important to determine the influence of profitability, company size, liquidity, and asset structure on the capital structure of mining companies listed on the Indonesia Stock Exchange (IDX). This study aims to see the influence of profitability, asset structure, liquidity, and company size on capital structure in the mining company sector listed on the Indonesia Stock Exchange for the 2018-2022 period. The population used in this study is 50 mining companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The data collection method uses purposive sampling using secondary data. The data were analyzed using multiple linear regression analysis techniques. The results of the study show that the profitability and asset structure of the company have no effect on the capital structure. Meanwhile, liquidity and company size affect the capital structure. Keywords: Profitability, Asset Structure, Liquidity Mon, 01 Jan 2024 00:00:00 GMT http://localhost:8080/xmlui/handle/123456789/10277 2024-01-01T00:00:00Z http://localhost:8080/xmlui/handle/123456789/10276 Title: PENGARUH KUALITAS PRODUK, HARGA DAN BRAND TERHADAP KEPUTUSAN PEMBELIAN HANDPHONE REALME Authors: Safri, Hayanuddin; Rahmi, Rahmi; Sufitrayati, Sufitrayati; Nelly, Nelly; Aryanie, Irne Abstract: The aim of this research is to analyze the extent to which product quality, price and brand factors can influence the decision to purchase a Realme cellphone. The data collection method used was by presenting questionnaires to 97 respondents. The sampling technique uses purposive sampling, while the data analysis technique uses SPSS model software. The research results show that the variables of product quality, price and brand influence the decision to purchase Realme cellphone products in Bireuen, both simultaneously and partially. It can be seen from the results of the coefficient of determination that the Adjusted R Square value is 0.780, this means that the product quality, price and brand variables can have an influence on purchasing decisions by 78% at the Erafone Bireuen Store while the remainder or 22.00% is influenced by factors. others not examined in this study. Keywords: Brand, Price, Product Quality, Purchasing Decisions Mon, 01 Jan 2024 00:00:00 GMT http://localhost:8080/xmlui/handle/123456789/10276 2024-01-01T00:00:00Z http://localhost:8080/xmlui/handle/123456789/10275 Title: KEPUASAN KONSUMEN SEBAGAI MEDIASI DARI DAMPAK KUALITAS PELAYANAN TERHADAP LOYALITAS KONSUMEN PADA USAHA KING LAUNDRY DI SUMENEP Authors: Nurcholisa, Tila; Wibisono, Aryo Abstract: In the era of globalization, business competition in Indonesia is now growing very rapidly, especially in the service sector. Laundry services are a form of service that is growing rapidly in this era. As the King of the Laundry Business in the heart of the city. The research aims to determine the impact of the role of consumer satisfaction in mediating service quality and consumer loyalty. The population is consumers who use King Laundry services in Sumenep Regency. The number of samples was 75 respondents. With Smart PLS chosen as the data analysis method. From the research results, it was found that service quality has a significant impact on consumer loyalty to the King Laundry business. Furthermore, consumer satisfaction has a role as a mediator of service quality which influences consumer loyalty in the Sumenep King Laundry business. Keywords: Service Quality, Consumer Satisfaction, Consumer Loyalty Mon, 01 Jan 2024 00:00:00 GMT http://localhost:8080/xmlui/handle/123456789/10275 2024-01-01T00:00:00Z