Volume 7, No 1JMB : Jurnal Manajemen dan Bisnis

The objectives of this study are: (1) to analyze the effect of perceived
value on the company image and its implication to the decision in using
general insurance product (2) to analyze the influence of refraction
group to the company image and its implication to the decision in using
general insurance product perceived and refresni groups to the company
image and its implications for the decision in using general insurance
products. this research is descriptive and verifikatif. Respondents were
235 customers. The results of this study are: (1) Partial reference group
has a positive effect is not significant to Purchase Decision (2) The value
perceived by customers partially have a positive and significant impact
on Corporate Image (3) Reference Group and Value Perceived Customer
together positive and significant to the image of General Insurance
Company in Jakarta with the value of determination coefficient (R2) of
48%. (4) Reference group by partial have positive and significant effect
to Purchasing Decision, (5) The value of customer perceived by partially
have a positive and significant effect to Purchasing Decision (6)
Corporate Image partially have positive and significant influence to
Purchase Decision (7) Reference Group , Perceived Value of Customers,
and Corporate Image together have a positive and significant effect on
Purchasing Decision on General Insurance in DKI Jakarta with value of
coefficient of determination (R2) equal to 83%.

The purpose of the study is to analyze how much influence
differentiation, promotion and positioning on purchase decision of
Honda motorcycles customers. The sample of research is 100 Honda
motorcycles customers in Tangerang. The sampling technique uses
convenience sampling. Data collection using questionnaire. The method
used in this research is the method of verification to determine the
effect of differentiation, promotion and positioning on purchase decision.
The test statistic used is designing the structural model, designing a
measurement model, construct the path diagram, test the model fit.
Suitability test structural models and hypotheses using software LISREL
8.80. The results showed that differentiation and promotion have a
significant effect on customer satisfaction, whereas positioning have no
significant effect on purchase decision.

This study aims to analyze the variables of strategy implementation of
generic learning strategies to the sustainability variables of SMEs
business, this study provides a good understanding of theoretical and
managerial steps that are not done by entrepreneurs of SMEs. The
success of the business will be ensured to survive in the midst of
industrial processing and weakening the economy both regionally and
globally. Example of study 170 SMEs using SME cluster system in the
processing industry in Banten Province. Data processing techniques using
questionnaires. To test the predefined relationship model, the researcher
uses a 23.00 analysis tool that can be used together (AMOS). The
variables generated from the generic strategies of competitive strategies
against the significant variables of MSME sustainability and have a
positive effect on the sustainability of SMEs business. This research can
give meaning for the sustainability of UMKM business in order to survive
in global competition with big industry today and future

The purpose of the study is to analyze how much influence the quality of
human resources, utilization of information technology and organizational
commitment to government accounting standards and its impact on the
quality of financial statements at the Regional Government of Tangerang
Regency. The sample of research is 50 employees at the Regional
Government of Tangerang Regency who work in accounting/finance. The
sampling technique uses convenience sampling. Data collection using
questionnaire. The method used in this research is the method of
verification. To determine the effect of human resource quality, the
application of information technology and organizational commitment to
the application of government accounting standards and the impact on the
quality of financial statements. The test statistic used is designing the
structural model, designing a measurement model, construct the path
diagram, test the model fit. Suitability test structural models and hypotheses
using software SmartPLS 3.0. The results showed that the variable quality
of human resources and organizational commitment have a significant
effect on the application of government accounting standards. While the
utilization of information technology has no significant effect on the
application of government accounting standards. And the application of
government accounting standards have a significant effect on the quality of
financial statements.

Things that need to be done in order to prove independent
commissioners, audit committee, capital intensity and corporate risk on
tax avoidance in companies engaged in Indonesia Stock Exchange
(IDX). In this study, tax avoidance uses the Cash Effective Tax Rate
(CETR) proxy. The research period is 4 years, ie during 2013-2016. The
study population covers all manufacturing companies of the industrial
sector of goods in the period 2013-2016ALAH 148 companies. The
sampling technique used purposive sampling technique. Based on the
criteria set in the sample of 84 corporate data. Types of data which are
secondary data obtained from the Indonesia Stock Exchange website.
The process of data analysis that is panel analysis of regression data.
The results showed that independent commissioners and capital intensity
did not have a significant effect, while audit committee and corporate
risk had a significant effect on tax evasion.

The purpose of this research is to identify and analize the effect of
positioning strategy to product, price and service on the decision purchase
costumer at PT. Jiwasraya in Tangerang. Population is customer of PT.
Jiwasraya in Tangerang. The sampling technique used purposive sampling
method that is sampled because someone happened to be in this
research at PT. Jiwasraya in Tangerang. This research used multiple linier
regression analysis with sigifikan alpha 5%. The result showed that
product, price and service have significant effect to the decision purchase
customer at PT. Jiwasraya in Tangerang. The partial test showed that
product and price have positive and significant to the decision purchase
costumer at PT. Jiwasraya in Tangerang. Service have positive and not
significant to the decision purchase costumer at PT. Jiwasraya in
Tangerang. Through testing the adjusted coefficient of determination
(Adjusted R square) obtained a value of 0,611 or 61,1% the decision
purchase customer decision as the dependent variable can be explained
by the product, price, and service as independent variables. While the
remaining 38,9% can be explained by other variables not examined in
this study.

The purpose of investment done by investors in the capital market is to get
return of said investment. Expectations of investors in investing is to obtain
dividend payout ratio. dividend payout ratio can be determined by analyzing
the company's financial performance which is proxied by Return on Assets,
Sales Growth, Market to Book Value and Current Ratio. Companies classified
in consumer goods sector selected as the population used in this study are
listed on the Stock Exchange 2013-2016 period. Purposive sampling is used
to get the sample in this research using criterias and 12 companies or 48
firm-years are the samples. This research is using multiple linear regression.
Based on the results of the partial test (t test) on the real level (α) = 5% can
be seen that the variablel return on assets have a significant and positive
impact on dividen payout ratio, Sales Growth, Market to Book Value and
Current Ratio have no significant effect on dividen payout ratio.