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ANALYSIS FACTORS AFFECTING DECISION TO USE SERVICES IN LEARNING GUIDANCE INSTITUTIONS 影响学习辅导机构服务使用决策的因素分析
Pub Date : 2023-08-05 DOI: 10.32534/jv.v18i2.4359
Sunia Risdiani, R. Rusdianto
This research is motivated by the intense competition in the service business so that companies can see the direction and purpose of the products they want to offer. This study aims to explain (1) Does the price variable affects the decision to use tutoring services. (2) Does the service quality variable affects the decision to use guidance services. (3) Does the program quality variable affects the decision to use tutoring services. The sample used in this study was 35 respondent; this study was based on primary data obtained through distributing questionnaires. This sampling technique uses a proportionate stratified random sampling technique, a population with heterogeneous and proportionally equalized members or elements. The data processing method in this study is to use multiple linear analysis using the SPSS 23 analysis tool. The results showed that Price, Service Quality and Program Quality had no positive and insignificant effect on decision to use services. Keywords: Price, Service Quality, Program, Decisions
这项研究的动机是服务行业的激烈竞争,这样公司就可以看到他们想要提供的产品的方向和目的。本研究旨在解释(1)价格变量是否影响使用辅导服务的决定。(2)服务质量变量是否影响使用指导服务的决策。(3)课程质量变量是否影响使用辅导服务的决定。本研究使用的样本为35名受访者;本研究基于通过发放问卷获得的原始数据。这种抽样技术使用比例分层随机抽样技术,即具有异质和比例均衡成员或元素的总体。本研究的数据处理方法是使用SPSS 23分析工具进行多元线性分析。结果表明,价格、服务质量和项目质量对服务使用决策没有显著的正向影响。关键词:价格,服务质量,方案,决策
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引用次数: 0
PENGARUH CITRA DESTINASI DAN PENGALAMAN WISATAWAN UNTUK MENGUNJUNGI KEMBALI EKOWISATA ALAM 旅游目的地图像和体验对自然生态旅游的影响
Pub Date : 2023-08-01 DOI: 10.32534/jv.v18i2.3961
I. Annisa
Salah satu program untuk mendukung pariwisata Indonesia yaitu melalui pengembangan ekowisata alam, dan salah satu kegiatan yang banyak digemari oleh masyarakat yaitu mendaki gunung. Keindanhan alam yang sangat potensial dan antusias yang tinggi dari masyarakat merupakan hal yang sangat menarik untuk diteliti lebih lanjut. Penelitian ini bertujuan untuk menguji pengaruh citra destinasi dan pengalaman wisatawan terhadap niat untuk mengunjungi kembali ekowisata alam. Selain untuk mencari tantangan, citra destinasi menjadi tujuan utama yang ingin dinikmati oleh para pendaki. Pengalaman selama melakukan perjalanan juga menjadi penentu untuk mengunjungi kembali di kemudian hari. Penelitian menggunakan pendekatan kuantitatif dengan menyebarkan kuesioner secara daring. Populasi dalam penelitian yaitu wisatawan dengan kriteria sampel wisatawan yang pernah mendaki gunung. Sebanyak 177 data responden diolah dengan menggunakan software SmartPLS. Hasilnya menunjukkan bahwa citra destinasi dan pengalaman wisatawan berpengaruh positif dan signifikan terhadap niat mengunjungi kembali dan pengalaman wisatawan juga menunjukkan hal yang sama. Implikasi dari penelitian ini diharapkan bisa memberikan masukkan bagi akademisi, praktisi, dan pembuat kebijakan untuk terus menjaga dan mengembangkan ekowisata karena memberikan sumbangan besar bagi ekonomi kreatif. Kata Kunci: Citra Destinasi, Pengalaman Wisatawan, Niat
支持印尼旅游的计划之一是通过自然生态旅游的发展,也是社区最受欢迎的活动之一,爬山。社会的巨大潜力和高度热情的内在美是一件非常有趣的事情,值得进一步研究。本研究旨在测试旅游目的地意象和体验对回归自然生态旅游意图的影响。除了寻找挑战,目的地图像是徒步旅行者想要享受的主要目标。旅行期间的经历也决定了以后的回访。研究采用定量方法在网上传播问卷。在研究中,游客的标准是远足者的样本。通过智能智能软件处理的数据177个。结果表明,旅游目的地和体验对回访的意图产生了积极而重要的影响,而旅游体验也表明了这一点。这项研究的影响预计将包括学者、从业者和政策制定者在内,他们将继续为创造性经济做出巨大贡献,以维持和发展生态旅游。关键词:目的地图像,旅行者的经历,意图
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引用次数: 0
BANTUAN SOSIAL, PEMBIAYAAN MODAL KERJA DAN KINERJA UMKM: PERAN MODERASI ENTREPRENURIAL RESILIENCY 社会援助、营运资金和业绩融资:企业风险投资的适度作用
Pub Date : 2023-08-01 DOI: 10.32534/jv.v18i2.3958
Marynta Putri Pratama, Irfan Helmy
Salah satu fokus pemerintah Indonesia dalam program pengembangan ekonomi pasca Covid-19 adalah pemberdayaan dan peningkatan kinerja UMKM. Peneltian ini bertujuan menguji pengaruh program pemerintah, yaitu bantuan sosial dan pembiayaan modal kerja, terhadap kinerja UMKM. Selain itu, riset ini juga menguji efek moderasi dari variabel entrepreneurial resiliency didalam pengembangan model penelitian. Penelitian ini adalah jenis penelitian asosiatif yang dilakukan dengan pendekatan kuantitatif. Metode pengumpulan data dalam riset ini menggunakan teknik survey. Responden dalam yang terlibat didalam survey adalah 80 orang pemilik/ manajer UMKM yang berada pada dampingan Dekranasda Kabupaten Kebumen. Berdasarkan hasil pengujian menggunakan alat uji SMART PLS 3, diketahui bahwa bantuan sosial dan perluasan pembiayaan modal kerja berpengaruh signifikan terhadap kinerja UMKM. Hasil pengujian efek moderasi mengindikasikan bahwa entrepreneurial resiliency secara signifikan memperkuat pengaruh pembiayaan modal kerja terhadap kinerja UMKM. Akan tetapi, entrepreneurial resiliency tidak memoderasi pengaruh bantuan sosial terhadap kinerja UMKM. Hasil penelitian ini memberikan rekomendasi bagi pemerintah dan pelaku UMKM perumusan program pemerintah yang tepat untuk membangkitkan kinerja UMKM setelah masa krisis. Kata Kunci: Bantuan, Pembiayaan, Kinerja, Entrepreneurial Resiliency.
印度尼西亚政府在后Covid-19经济发展计划中的一个重点是获得和提高UMKM绩效。该研究旨在测试政府援助和营运资本融资项目对UMKM绩效的影响。此外,该研究还测试了试验模型开发中风险风险变量的温和影响。这项研究是一种由定量方法进行的联想研究。这项研究的数据收集方法采用了调查技术。参与调查的内部调查人员显示,在庞蒂亚德拉纳斯达巴德巴德巴德地区,UMKM的所有者/经理有80人。根据智能智能测试工具3的测试结果,众所周知,社会援助和不断扩大的营运资金对UMKM的表现有重大影响。温和效果测试的结果表明,创业风险的耐药性显著增加了营生融资对UMKM绩效的影响。然而,创业风险并不能消除社会援助对UMKM绩效的影响。这项研究的结果为政府和UMKM的参与者制定了一个合适的政府计划,在危机时期内启动UMKM的运作提供了建议。关键词:援助、融资、表现、创业风险风险。
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引用次数: 0
IMPACT OF SIZE, LEVERAGE, PROFITABILITY, AGE AND INDEPENDENT COMMISSIONERS ON INTELLECTUAL CAPITAL DISCLOSURE 规模、杠杆、盈利能力、年龄和独立董事对智力资本披露的影响
Pub Date : 2023-08-01 DOI: 10.32534/jv.v18i2.4356
U. Nasution, Listya Devi Junaidi
The publishing of PSAK No. 19 on intangible assets marked the beginning of the idea of intellectual capital in Indonesia. It turns out that even while Indonesia has seen an increase in the disclosure of intellectual property, it is still a very little rise. Companies in Indonesia should be compelled to declare their intellectual property, especially those in the finance industry. This is because the financial services sector employs more intellectual capital in its operations than the industrial sector, which is heavily reliant on information and hence needs more on tangible assets. The purpose of this study is to ascertain how business age, leverage, profitability, and independent commissioners affect the disclosure of intellectual property. This study used a sample of 83 financial sector businesses that were listed on the Indonesia Stock Exchange in 2020–2021. There were 105 enterprises in the population overall. Panel data regression analysis with the Eviews programme version 12 is used in this study. The results of this study show that company age, debt, and business size all have positive and significant effects on the disclosure of intellectual capital. Profitability and the presence of independent commissioners, however, have little bearing on the disclosure of intellectual property. This study also shows that a variety of factors, like firm age, profitability, leverage, and independent commissioners, might affect the disclosure of intellectual property. Keywords: Determinant, Intellectual Capital Disclosure
关于无形资产的PSAK第19号文件的出版标志着印度尼西亚智力资本概念的开始。事实证明,尽管印尼的知识产权披露有所增加,但增幅仍然很小。印尼的公司应该被强制申报其知识产权,尤其是金融行业的公司。这是因为金融服务业在运营中比工业部门使用了更多的智力资本,而工业部门严重依赖信息,因此更需要有形资产。本研究的目的是确定企业年龄、杠杆、盈利能力和独立专员对知识产权披露的影响。这项研究使用了2020-2021年在印度尼西亚证券交易所上市的83家金融行业企业的样本。人口总数中有105家企业。本研究使用Eviews程序版本12的面板数据回归分析。本研究结果显示,公司年龄、负债、企业规模对智力资本披露均有显著的正向影响。然而,盈利能力和独立专员的存在对知识产权的披露几乎没有影响。本研究还表明,公司年龄、盈利能力、杠杆率和独立专员等多种因素都可能影响知识产权披露。关键词:决定因素;智力资本披露
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引用次数: 0
PENGHINDARAN PAJAK, INCOME SMOOTHING DAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA 逃税,印度尼西亚制造业的收入和企业价值
Pub Date : 2023-08-01 DOI: 10.32534/jv.v18i2.4144
Eko Putra Siburian
Tax avoidance and income smoothing are important issues that impact the company's operations. The complexity between these two phenomena affects firm value, which is often influenced by family ownership, which influences how manufacturing companies avoid tax avoidance and income smoothing. This study aims to examine the effect of tax avoidance and income smoothing on firm value, with family ownership as a moderating variable. Hypothesis testing was carried out using a multiple regression model with panel data for manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2012-2021 period. The results show that tax avoidance has a negative effect on firm value. Tax avoidance is high risk and can reduce company value. This study also found that income smoothing has a positive effect on firm value. Companies tend to do income smoothing to meet market expectations and get benefits in the form of lower debt costs. In addition, this study shows that family ownership strengthens the negative effect of tax avoidance on firm value. However, this study did not find any moderating effect of family ownership on the effect of income smoothing on firm value. Keywords: Firm Value, Tax, Income Smoothing
避税和收入平滑是影响公司运营的重要问题。这两种现象之间的复杂性影响企业价值,而企业价值往往受到家族所有权的影响,家族所有权又影响制造业企业如何避免避税和收入平滑。本研究旨在探讨避税和收入平滑对企业价值的影响,并以家族所有权为调节变量。采用多元回归模型对2012-2021年期间在印尼证券交易所(IDX)上市的制造业公司的面板数据进行假设检验。结果表明,避税对企业价值有负向影响。避税是高风险的,会降低公司价值。本研究亦发现,收入平滑对企业价值有正向影响。公司倾向于做收入平滑,以满足市场预期,并以较低的债务成本的形式获得利益。此外,本研究还发现家族所有权强化了避税对企业价值的负面影响。然而,本研究并未发现家族所有权对收入平滑对企业价值的影响有任何调节作用。关键词:企业价值,税收,收益平滑
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引用次数: 0
PENGARUH GOOD CORPORATE GOVERNANCE, CAPITAL EXPENDITURE, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN 良好的公司治理、资本支出和企业价值盈利能力的影响
Pub Date : 2023-08-01 DOI: 10.32534/jv.v18i2.4145
Alifia Aprizila Putri, Lilik Handajani, Robith Hudaya
For a company, the value of the company is very important because it reflects the overall performance that influences investors' assessment of the company's future prospects and becomes a benchmark for investors to invest in issuers. This study aims to determine the effect of Good Corporate Governance (GCG), Capital Expenditure (Capex), and profitability on firm value in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) for the period 2019 - 2021. Purposive sampling was used in the sample selection process so that a total of 41 companies were analyzed as samples. In this research, using the analytical method in the form of multiple linear regression analysis with the help of panel data utilizing the eviews 10 application. Based on the results of this study, it shows that Good Corporate Governance (independent commissioners, audit committees, institutional ownership) has no significant effect on firm value. Meanwhile, Capital Expenditure and profitability (ROE) have a significant influence on firm value. Keywords: Firm value, GCG, Capex, profitability
对于一个公司来说,公司的价值是非常重要的,因为它反映了公司的整体业绩,影响着投资者对公司未来前景的评估,成为投资者投资发行人的基准。本研究旨在确定良好的公司治理(GCG),资本支出(Capex)和盈利能力对2019年至2021年期间在印度尼西亚证券交易所(IDX)上市的消费非周期性公司的公司价值的影响。在样本选择过程中采用了目的性抽样,共分析了41家公司作为样本。本研究利用eviews 10应用程序,借助于面板数据,采用多元线性回归分析形式的分析方法。研究结果表明,良好的公司治理(独立董事、审计委员会、机构所有权)对公司价值没有显著影响。同时,资本支出和盈利能力(ROE)对企业价值有显著影响。关键词:企业价值,GCG,资本支出,盈利能力
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引用次数: 0
ANALISIS PENGARUH BRAND IMAGE, BRAND RESONANCE, DAN BRAND TRUST TERHADAP BRAND LOYALTY PRODUK SEPATU CONVERSE PADA MAHASISWA DI SOLORAYA
Pub Date : 2023-07-31 DOI: 10.32534/jv.v18i2.4297
Iva Nur Fadillah, Moecammad Nasir
The business world in the fashion sector is currently developing rapidly, resulting in increasingly fierce competition. As customers are getting smarter and more demanding, companies must come up with fresh ideas and innovate. Fashion today is increasingly modern, so it makes people try to look more up to date. Especially among students who are very concerned about fashion to look cooler and tidier. The purpose of this study is to analyse the effect of brand image, brand resonance and brand trust on brand loyalty in Converse Shoe products for students in Soloraya. The research method is explanatory research. This research method is quantitative. The population of this study were students in Soloraya who bought and wore Converse brand shoes and the sample of this study were 202 respondents. Non-probability sampling was used as a sampling technique. The data analysis technique in this study used Patrial Least Square (PLS) with the help of SmartPLS software. The results of this study brand image variables have a positive and significant effect on brand loyalty. Brand resonance variables have a positive and significant effect on brand loyalty. The brand trust variable has a positive and significant effect on brand loyalty in Converse Shoes. Keywords: Brand Image; Brand Resonance; Shoes
时尚行业的商业世界目前发展迅速,导致竞争日益激烈。随着消费者变得越来越聪明,要求越来越高,公司必须想出新的想法并进行创新。今天的时尚越来越现代,所以它使人们试图看起来更与时俱进。尤其是那些非常关注时尚的学生,他们看起来更酷、更整洁。本研究的目的是分析品牌形象、品牌共鸣和品牌信任对索洛亚学生匡威鞋履产品品牌忠诚度的影响。研究方法为解释研究。这种研究方法是定量的。本研究的人群是Soloraya的学生,他们购买并穿着匡威品牌的鞋子,本研究的样本是202名受访者。采用非概率抽样作为抽样技术。本研究的数据分析技术在SmartPLS软件的帮助下使用原始最小二乘(PLS)。本研究结果表明,品牌形象变量对品牌忠诚有显著的正向影响。品牌共鸣变量对品牌忠诚有显著的正向影响。品牌信任变量对匡威鞋品牌忠诚有正向显著影响。关键词:品牌形象;品牌共振;鞋子
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引用次数: 0
KEPUTUSAN PEMBELIAN SEBAGAI PEMEDIASI KELOMPOK REFERENSI DAN SOSIAL MEDIA MARKETING DAN BRAND LOYALTY 采购决定是任命、社会媒体营销、品牌效忠者
Pub Date : 2023-07-31 DOI: 10.32534/jv.v18i2.4270
Anggi Claudia Widora, Moecammad Nasir
Saat berkendaraan motor di butuhkan kep footstep, kegunaannya sangat penting dalam keprimaan kendaraan. Kurangnya informasi tentang pemanfaatan footstep dalam berkendara menyebabkan konsumen kurang memperhatikan dan merawat bagian footstep. Footstep sangat penting ketika berkendaraan karena bisa menambah keseimbangan motor. Oleh sebab itu Footstep Ngrt Bikers Suzuki Satria F150 melakukan marketing melalui social media dan referensi group agar masyarakat lebih mengetahui tentang footstep. Tujuan penelitian ini menganalisis pengaruh kelompok referensi dan pemasaran media sosial terhadap loyalitas merek footstep ngrt bikers suzuki satria f150 dengan keputusan pembelian sebagai variabel intervening.  Metode penelitian ini ialah kuantitatif. Populasi penelitian ini adalah masyarakat di Solo raya yang pernah membeli produk Footstep Ngrt Bikers Suzuki Satria F150. Sampel dari penelitian ini ialah 200 responden. Teknik pengambilan sampel ialah purposive sampling. Analisis data penelitian ini menggunakan software Smart PLS. Hasil penelitian ini bahwa Variabel Kelompok Referensi, Pemasaran Media Sosial berpengaruh positif dan signifikan pada Keputusan Pembelian.  Variabel Keputusan Pembelian tidak berpengaruh pada Loyalitas Merek. Variabel Kelompok Referensi, Sosial Media berpengaruh positif dan signifikan pada Brand Loyalty. Variabel Keputusan Pembelian tidak berperan dalam memediasi pengaruh antara Kelompok Acuan, Pemasaran Media Sosial, dan Brand Loyalty pada Footstep Ngrt Bikers Suzuki Satria F150 di Solo Raya. Kata kunci: Loyalitas Merek, Pemasaran, Kelompok Referensi
当摩托车需要步行时,它的实用性在车辆的优先性中是必不可少的。对步行的使用信息的缺乏,导致消费者对步法的照顾和照顾程度较低。开车时非常重要的脚步,因为可以增加自行车的平衡。因此脚步Ngrt骑士骑自行车的铃木F150通过社交媒体和营销做参考,使社会更了解集团的脚步。研究的目的是分析和社交媒体营销的参考群体对品牌忠诚度的脚步ngrt骑士骑自行车的铃木f150 intervening以购买决定变量。这是定量研究方法。该研究的人口是Solo的一个社区,他们购买了铃木Satria F150摩托车产品。本研究的样本为200名受访者。抽样技术是采样过程。数据分析这项研究用智能软件,请。这项研究结果变量参考群体,社交媒体营销而显著的积极影响购买决定。购买决定变量不影响品牌忠诚度。参考组变量,社交媒体影响力积极而显著的品牌忠诚。变量影响购买决定不参与memediasi参考群体之间、社交媒体营销和品牌忠诚的脚步铃木Ngrt骑自行车骑士F150在独奏公路。关键词:品牌忠诚度、营销参考团体
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引用次数: 0
PENGARUH GREEN INNOVATION DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR 绿色创新和知识产权对企业制造业价值的影响
Pub Date : 2023-07-25 DOI: 10.32534/jv.v18i2.4039
L. Razak, Wa Ode Rayyani, Nur'Izzah Amaliah Yusuf
The company is expected to be able to properly implement green innovation and intellectual capital which can increase competitive advantage and corporate image so as to increase the value of the company. This study aims to examine the effect of Green Innovation and Intellectual Capital on Firm Value in manufacturing companies listed on the Indonesia Stock Exchange. The research method used is a quantitative method with an explanatory research approach. The population in this study is financial report data and sustainable report data for manufacturing companies listed on the IDX for 2017-2021, totaling 193 companies. The data collection technique in this study used a purposive sampling technique and produced a sample of 9 manufacturing companies listed on the IDX for 5 years so that the total sample used was 45 samples. Data analysis techniques were processed using the Eviews 12 system. The results of this study indicate that the Green Innovation variable has no effect on firm value. Meanwhile, the Intellectual Capital variable influences firm value. Keywords: Green Innovation, Intellectual Capital
希望公司能够正确实施绿色创新和智力资本,增加竞争优势和企业形象,从而增加公司价值。本研究旨在探讨绿色创新和智力资本对印尼证券交易所上市制造企业价值的影响。使用的研究方法是定量方法与解释研究方法。本研究的人口是IDX上市的制造业公司2017-2021年的财务报告数据和可持续报告数据,共193家公司。本研究的数据收集技术采用了有目的的抽样技术,选取了9家在IDX上市的5年制造企业作为样本,总共使用了45个样本。数据分析技术采用Eviews 12系统进行处理。研究结果表明,绿色创新变量对企业价值没有影响。同时,智力资本变量对企业价值也有影响。关键词:绿色创新;智力资本
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引用次数: 0
PENGUKURAN CUSTOMER RETENTION PENGGUNA TELKOMSEL SAMARINDA: ADOPSI RELATIONSHIP QUALITY THEORY
Pub Date : 2023-07-21 DOI: 10.32534/jv.v18i2.4087
Alya Andaniy, Wira Bharata
The Indonesian population is classified as a society that is dependent on the internet. With an internet connection, it is easier for people to communicate over long distances, find information easier, make it easier to access various services and entertainment, and much more. Telkomsel is currently the cellular operator with the most users in Indonesia. Many previous studies have discussed the factors that encourage consumers to use Telkomsel. The purpose of this study is to determine the effect of service quality, customer satisfaction, and customer trust on customer retention. This study adopts Relationship Quality Theory which is the first model for measuring customer retention. This research method uses a quantitative approach. The population in this study are Telkomsel users in Samarinda City. In this study using nonprobability sampling as a sampling technique with a total sample of 100 respondents. Empirical data proves that all the hypotheses that have been put forward in this study are acceptable. The relationship of each variable tested is positive and significant. The findings of this study show that service quality, customer satisfaction, and customer trust are important aspects that have an impact on customer retention. Keywords: Customer Retention, Relationship Quality, Telkomsel
印尼人口被归类为一个依赖互联网的社会。有了互联网连接,人们更容易进行远距离交流,更容易找到信息,更容易获得各种服务和娱乐,等等。Telkomsel目前是印尼用户最多的手机运营商。许多先前的研究已经讨论了鼓励消费者使用Telkomsel的因素。本研究的目的是确定服务质量、顾客满意和顾客信任对顾客保留的影响。本研究采用关系质量理论,这是第一个测量客户保留的模型。本研究方法采用定量方法。本研究的人口是在萨马林达市Telkomsel用户。本研究采用非概率抽样作为抽样技术,共抽样100人。实证数据证明,本研究提出的所有假设都是可以接受的。经检验的各变量之间的关系均为显著正相关。本研究结果显示,服务品质、顾客满意、顾客信任是影响顾客保留的重要因素。关键词:客户保留,关系质量,电信企业
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引用次数: 0
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Value : Jurnal Manajemen dan Akuntansi
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