Dan Brand, Ambassador Terhadap, Keputusan Pembelian, I. N. Suardhika, I. G. Rihayana, Ni Made Arie Krisnayanti, kecantikan dalam sepuluh, tahun terakhir, yang menunjukkan bahwa, industri ini menjadi lebih, penting bagi masyarakat
The development of the skincare industry has made competition very tight. It takes a unique approach that companies use to compete and attract customers to use their products. The purpose of this research is to study and explain how the use of social media, brand image, and brand representation influence consumer decisions to buy Ms. skincare products. glow. A total of 85 units of respondents were selected purposively based on the criteria that they had purchased Ms. skincare products. Glow more than once. Based on multiple linear regression analysis using SPSS 23.0, this study shows that social media marketing has a positive and significant impact on consumer decisions to buy skincare products Ms. Glow in Denpasar City. In addition, the use of brand image and brand ambassadors also has a positive and significant impact on consumer decisions to buy Ms. skincare products. Glow in Denpasar City. However, the use of brand ambassadors has the greatest impact on consumers in deciding to buy Ms Glow skincare products. Keywords: social media, brand, purchase decision
护肤品行业的发展使得竞争非常激烈。它采用了一种独特的方法，公司用来竞争和吸引客户使用他们的产品。本研究的目的是研究和解释社交媒体、品牌形象和品牌代表的使用如何影响消费者购买女士护肤品的决定。发光。根据购买过女士护肤品的标准，有目的地选择了85个单位的受访者。发光不止一次。本研究使用SPSS 23.0进行多元线性回归分析，发现social media marketing对登巴萨市消费者购买护肤品Ms. Glow的决策有正向显著的影响。此外，品牌形象和品牌大使的使用也对消费者购买女士护肤品的决策产生了积极而显著的影响。在登巴萨市发光。然而，品牌大使的使用对消费者决定购买Glow女士护肤品的影响最大。关键词:社会化媒体，品牌，购买决策
{"title":"PENGARUH SOCIAL MEDIA MARKETING, BRAND IMAGE DAN BRAND AMBASSADOR TERHADAP KEPUTUSAN PEMBELIAN","authors":"Dan Brand, Ambassador Terhadap, Keputusan Pembelian, I. N. Suardhika, I. G. Rihayana, Ni Made Arie Krisnayanti, kecantikan dalam sepuluh, tahun terakhir, yang menunjukkan bahwa, industri ini menjadi lebih, penting bagi masyarakat","doi":"10.32534/jv.v18i2.3918","DOIUrl":"https://doi.org/10.32534/jv.v18i2.3918","url":null,"abstract":"The development of the skincare industry has made competition very tight. It takes a unique approach that companies use to compete and attract customers to use their products. The purpose of this research is to study and explain how the use of social media, brand image, and brand representation influence consumer decisions to buy Ms. skincare products. glow. A total of 85 units of respondents were selected purposively based on the criteria that they had purchased Ms. skincare products. Glow more than once. Based on multiple linear regression analysis using SPSS 23.0, this study shows that social media marketing has a positive and significant impact on consumer decisions to buy skincare products Ms. Glow in Denpasar City. In addition, the use of brand image and brand ambassadors also has a positive and significant impact on consumer decisions to buy Ms. skincare products. Glow in Denpasar City. However, the use of brand ambassadors has the greatest impact on consumers in deciding to buy Ms Glow skincare products. \u0000Keywords: social media, brand, purchase decision","PeriodicalId":105782,"journal":{"name":"Value : Jurnal Manajemen dan Akuntansi","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132920620","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The Mac computer lab is one of the busiest labs because it is always used as a place for practice. Service satisfaction is the focus of the laboratory manager because not all customers express the level of service satisfaction directly. Therefore, researchers should analyze and find out the level of customer satisfaction with the quality of services provided to help laboratory management improve the quality of services, so that customer satisfaction will be better, The variables used in this research are tangible, reliability, responsiveness, empathy and responsibility. This variable is subjected to multiple linear regression to determine whether the variable partially and simultaneously has a significant effect on service satisfaction. The sample used was laboratory user students with data collection techniques using saturated sampling methods and Likert scales. The data are processed using multiple linear regression. From the results of data processing and discussion it is known that the tangible and assurance variables have no relationship with service satisfaction because the t count is smaller than the t table. The variables reliability, empathy and responsibility have a significant relationship with service satisfaction because they have positive t values greater than t table with values of 2.151, 2.216 and 1.642. Keywords: Laboratory, Linier regression, Satifaction Services
{"title":"ANALISIS KUALITAS PELAYANAN LABORATORIUM MAC POLITEKNIK INDUSTRI FURNITUR DAN PENGOLAHAN KAYU","authors":"Nuskha Ilma Arini, Niki Etruly, Yessi Nasia Ulfia, Maharsi Anis Salsabila","doi":"10.32534/jv.v18i2.3915","DOIUrl":"https://doi.org/10.32534/jv.v18i2.3915","url":null,"abstract":"The Mac computer lab is one of the busiest labs because it is always used as a place for practice. Service satisfaction is the focus of the laboratory manager because not all customers express the level of service satisfaction directly. Therefore, researchers should analyze and find out the level of customer satisfaction with the quality of services provided to help laboratory management improve the quality of services, so that customer satisfaction will be better, The variables used in this research are tangible, reliability, responsiveness, empathy and responsibility. This variable is subjected to multiple linear regression to determine whether the variable partially and simultaneously has a significant effect on service satisfaction. The sample used was laboratory user students with data collection techniques using saturated sampling methods and Likert scales. The data are processed using multiple linear regression. From the results of data processing and discussion it is known that the tangible and assurance variables have no relationship with service satisfaction because the t count is smaller than the t table. The variables reliability, empathy and responsibility have a significant relationship with service satisfaction because they have positive t values greater than t table with values of 2.151, 2.216 and 1.642. \u0000Keywords: Laboratory, Linier regression, Satifaction Services","PeriodicalId":105782,"journal":{"name":"Value : Jurnal Manajemen dan Akuntansi","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133158549","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Setiap individu pada umumnya memiliki rencana untuk berinvestasi baik jangka pendek maupun jangka panjang. Perencanaan investasi tersebut dapat dipengaruhi oleh berbagai faktor, seperti pengetahuan dan pengalaman keuangan individu. Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan keuangan dan pengalaman keuangan terhadap perencanaan investasi dengan pengendalian diri sebagai variabel moderasi pada UMKM kerajinan batik di Kabupaten Sleman. Penelitian ini merupakan penelitian kuantitatif. Pengambilan sampel menggunakan metode purposive sampling dan mendapatkan sampel sebanyak 55 responden. Teknik pengumpulan data menggunakan kuesioner dan diolah menggunakan aplikasi Smart PLS. Hasil penelitian membuktikan bahwa: Pertama, pengetahuan keuangan berpengaruh positif terhadap perencanaan keuangan. Kedua, pengendalian diri memoderasi dan memperkuat pengaruh positif pengetahuan keuangan terhadap perencanaan investasi. Ketiga, pengalaman keuangan berpengaruh positif terhadap perencanaan investasi. Keempat, pengendalian diri tidak memoderasi dan memperlemah pengaruh positif pengalaman keuangan terhadap perencanaan investasi. Keywords: Pengetahuan dan Pengalaman Keuangan; Perencanaan Investasi; Pengendalian Diri
{"title":"PENGETAHUAN KEUANGAN DAN PENGALAMAN KEUANGAN PADA PERENCANAAN INVESTASI: PEMODERASI PENGENDALIAN DIRI","authors":"Budi Barata Kusuma Utami, Wahyu Dewi Hapsari","doi":"10.32534/jv.v18i2.3679","DOIUrl":"https://doi.org/10.32534/jv.v18i2.3679","url":null,"abstract":"Setiap individu pada umumnya memiliki rencana untuk berinvestasi baik jangka pendek maupun jangka panjang. Perencanaan investasi tersebut dapat dipengaruhi oleh berbagai faktor, seperti pengetahuan dan pengalaman keuangan individu. Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan keuangan dan pengalaman keuangan terhadap perencanaan investasi dengan pengendalian diri sebagai variabel moderasi pada UMKM kerajinan batik di Kabupaten Sleman. Penelitian ini merupakan penelitian kuantitatif. Pengambilan sampel menggunakan metode purposive sampling dan mendapatkan sampel sebanyak 55 responden. Teknik pengumpulan data menggunakan kuesioner dan diolah menggunakan aplikasi Smart PLS. Hasil penelitian membuktikan bahwa: Pertama, pengetahuan keuangan berpengaruh positif terhadap perencanaan keuangan. Kedua, pengendalian diri memoderasi dan memperkuat pengaruh positif pengetahuan keuangan terhadap perencanaan investasi. Ketiga, pengalaman keuangan berpengaruh positif terhadap perencanaan investasi. Keempat, pengendalian diri tidak memoderasi dan memperlemah pengaruh positif pengalaman keuangan terhadap perencanaan investasi. \u0000Keywords: Pengetahuan dan Pengalaman Keuangan; Perencanaan Investasi; Pengendalian Diri","PeriodicalId":105782,"journal":{"name":"Value : Jurnal Manajemen dan Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115188846","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The airline business is continually growing. This study tries to find out important factors for customers to give their recommendations for an airline. Text mining approach and feature selection methods are applied to clean the data set and to select the most crucial factors of customer recommendations. This study collected 846 online customer reviews for full-service airlines and 179 low-cost carrier airlines. Cleanliness and crew care are the most critical factors for full-service airline customers. Low-cost carrier airline customers were more concerned about the value of money and flight information. The results provide airlines’ managers with new insights to make their customers willing to give recommendations and gain a positive brand image. Keywords: Online customers review, text mining, customer recommendations, feature selection, airline
{"title":"What are the Crucial Factors in Gaining Customer Recommendations in the Airline Industry?","authors":"Dalianus Riantama","doi":"10.32534/jv.v18i2.3861","DOIUrl":"https://doi.org/10.32534/jv.v18i2.3861","url":null,"abstract":"The airline business is continually growing. This study tries to find out important factors for customers to give their recommendations for an airline. Text mining approach and feature selection methods are applied to clean the data set and to select the most crucial factors of customer recommendations. This study collected 846 online customer reviews for full-service airlines and 179 low-cost carrier airlines. Cleanliness and crew care are the most critical factors for full-service airline customers. Low-cost carrier airline customers were more concerned about the value of money and flight information. The results provide airlines’ managers with new insights to make their customers willing to give recommendations and gain a positive brand image. \u0000Keywords: Online customers review, text mining, customer recommendations, feature selection, airline","PeriodicalId":105782,"journal":{"name":"Value : Jurnal Manajemen dan Akuntansi","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116463328","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Diana Puspitasari, A. Chasanah, Masitha Fahmi Wardhani
The difficulties and fisheries industry in Indonesia continues to grow in accordance with the 2013–2025 Marine and Fisheries Sector Medium Term Development Plan which refers to the concept of the Blue Economy. The purpose of this research is to find out the implementation of business models and strategies for sustainable sustainability that adopt the Blue Economy concept. This research is a qualitative research using a narrative approach to obtain data related to sustainable strategies in accordance with the Blue Economy concept that can be developed on research objects. The results of the study explain that the success of blue economy-based industries must be supported by a strong commitment between various parties in real action as a form of overall development support, so the direction of program policies must be innovative and creative through a touch of technology. Utilization of digital technology can help fishery businesses based on the concept of a sustainable blue economy, processing all fishery resources owned to be utilized for the welfare of the community without destroying the existing ecosystem. Digital transformation can be a bridge for business owners with markets as consumers, they interact efficiently with each other in meeting the production chain of market needs. Innovation in digital transformation must continue to be carried out and supported by the skills of its human resources to increase attractiveness and expand market access. Keywords: Blue Economy, sustainability, digital transformation.
{"title":"STRATEGI PENINGKATAN KETAHANAN EKONOMI UNTUK PERIKANAN BERKELANJUTAN BERBASIS KONSEP BLUE ECONOMY","authors":"Diana Puspitasari, A. Chasanah, Masitha Fahmi Wardhani","doi":"10.32534/jv.v18i2.3836","DOIUrl":"https://doi.org/10.32534/jv.v18i2.3836","url":null,"abstract":"The difficulties and fisheries industry in Indonesia continues to grow in accordance with the 2013–2025 Marine and Fisheries Sector Medium Term Development Plan which refers to the concept of the Blue Economy. The purpose of this research is to find out the implementation of business models and strategies for sustainable sustainability that adopt the Blue Economy concept. This research is a qualitative research using a narrative approach to obtain data related to sustainable strategies in accordance with the Blue Economy concept that can be developed on research objects. The results of the study explain that the success of blue economy-based industries must be supported by a strong commitment between various parties in real action as a form of overall development support, so the direction of program policies must be innovative and creative through a touch of technology. Utilization of digital technology can help fishery businesses based on the concept of a sustainable blue economy, processing all fishery resources owned to be utilized for the welfare of the community without destroying the existing ecosystem. Digital transformation can be a bridge for business owners with markets as consumers, they interact efficiently with each other in meeting the production chain of market needs. Innovation in digital transformation must continue to be carried out and supported by the skills of its human resources to increase attractiveness and expand market access. \u0000Keywords: Blue Economy, sustainability, digital transformation.","PeriodicalId":105782,"journal":{"name":"Value : Jurnal Manajemen dan Akuntansi","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134593689","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
A rapid increase in environmental concerns has prompted firms to engage in green innovation. This study aimed to analyze and synthesize theories that explain the effect of green innovation and financial performance on increasing firm value and financial performance on increasing firm value. This study uses a qualitative approach with the literature review method, which is an approach that examines and synthesizes previous research by selecting relevant literature, conducting analysis and mapping and interpreting literature synthesis. This study examines 25 articles from Google Scholar, Mendeley Search, Emerald insight and Harzing’s Publish or Pherish. This study maps the theoretical basis, other explanatory variables and research results from the previous literature. The underlying theories include the signaling theory and legitimacy theory. The synthesis of the research results shows three types of research results. The first is research which explains that green innovation has a significant positive effect on increasing firm value. Second is the research group which explains that green innovation has a significant positive effect on increasing firm value. The third is the research group which explains that financial performance significantly affects increasing firm value. The contribution of this research provides a conceptual framework that provides direction for future research. Keywords: green innovation, financial performance, and firm value
对环境问题的关注迅速增加，促使企业从事绿色创新。本研究旨在分析和综合解释绿色创新和财务绩效对企业价值增长的影响以及财务绩效对企业价值增长的影响的理论。本研究采用定性方法和文献综述法，即通过选取相关文献，进行分析制图，解读文献综合，对前人的研究进行考察和综合。本研究考察了来自Google Scholar、Mendeley Search、Emerald insight和Harzing 's Publish or Pherish的25篇文章。本研究对以往文献的理论基础、其他解释变量和研究结果进行了梳理。其基础理论包括信号理论和合法性理论。综合研究成果，可以得出三种类型的研究成果。一是研究表明，绿色创新对企业价值增长具有显著的正向作用。二是研究小组解释了绿色创新对企业价值提升有显著的正向作用。第三个是研究小组，他们解释了财务绩效显著影响公司价值的增加。本研究的贡献提供了一个概念框架，为未来的研究提供了方向。关键词:绿色创新、财务绩效、企业价值
{"title":"GREEN INNOVATION, FINANCIAL PERFORMANCE, AND FIRM VALUE: A CONTENT ANALYSIS METHOD","authors":"E. Lestari, Hardi Bahar","doi":"10.32534/jv.v18i1.3885","DOIUrl":"https://doi.org/10.32534/jv.v18i1.3885","url":null,"abstract":"A rapid increase in environmental concerns has prompted firms to engage in green innovation. This study aimed to analyze and synthesize theories that explain the effect of green innovation and financial performance on increasing firm value and financial performance on increasing firm value. This study uses a qualitative approach with the literature review method, which is an approach that examines and synthesizes previous research by selecting relevant literature, conducting analysis and mapping and interpreting literature synthesis. This study examines 25 articles from Google Scholar, Mendeley Search, Emerald insight and Harzing’s Publish or Pherish. This study maps the theoretical basis, other explanatory variables and research results from the previous literature. The underlying theories include the signaling theory and legitimacy theory. The synthesis of the research results shows three types of research results. The first is research which explains that green innovation has a significant positive effect on increasing firm value. Second is the research group which explains that green innovation has a significant positive effect on increasing firm value. The third is the research group which explains that financial performance significantly affects increasing firm value. The contribution of this research provides a conceptual framework that provides direction for future research. \u0000Keywords: green innovation, financial performance, and firm value","PeriodicalId":105782,"journal":{"name":"Value : Jurnal Manajemen dan Akuntansi","volume":"144 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121518549","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Batam City MSME players still encounter obstacles in the adoption of e-commerce-based Accounting Information Systems (AIS). This study aims to analyze the factors that influence the adoption of an e-commerce-based accounting information system for MSMEs in Batam City using the UTAUT2 model by considering cultural factors. The data used in this study is primary data obtained through a survey of MSME actors in Batam City using a questionnaire with the purposive sampling method. The sample used was 150 MSME actors. Hypothesis testing is carried out using Structural Equation Modeling (SEM) using SmartPLS. The results of the study proved that facilitating conditions, habits and behavioural intentions affect the use behavior variable directly. Cultural factors of individualism collectivism, uncertainty avoidance and long term orientation also succeeded in moderating the influence of behavioural intention variables on use behavior. The results of this study imply that the government can consider cultural factors in developing a strategy to increase the adoption of MSME e-commerce accounting information systems in Batam City to improve business performance. Keywords: SEM, AIS, E-commerce, UTAUT2
{"title":"Structural Equation Modeling Pada Adopsi Sistem Informasi Akuntansi Berbasis E-Commerce Menggunakan UTAUT2","authors":"Widya Reza, Faradiba Jabnabillah, Andini Setyo Anggraeni","doi":"10.32534/jv.v18i1.3886","DOIUrl":"https://doi.org/10.32534/jv.v18i1.3886","url":null,"abstract":"Batam City MSME players still encounter obstacles in the adoption of e-commerce-based Accounting Information Systems (AIS). This study aims to analyze the factors that influence the adoption of an e-commerce-based accounting information system for MSMEs in Batam City using the UTAUT2 model by considering cultural factors. The data used in this study is primary data obtained through a survey of MSME actors in Batam City using a questionnaire with the purposive sampling method. The sample used was 150 MSME actors. Hypothesis testing is carried out using Structural Equation Modeling (SEM) using SmartPLS. The results of the study proved that facilitating conditions, habits and behavioural intentions affect the use behavior variable directly. Cultural factors of individualism collectivism, uncertainty avoidance and long term orientation also succeeded in moderating the influence of behavioural intention variables on use behavior. The results of this study imply that the government can consider cultural factors in developing a strategy to increase the adoption of MSME e-commerce accounting information systems in Batam City to improve business performance. \u0000Keywords: SEM, AIS, E-commerce, UTAUT2","PeriodicalId":105782,"journal":{"name":"Value : Jurnal Manajemen dan Akuntansi","volume":"411 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120879604","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pajak bumi dan bangunan merupakan sumber penerimaan yang didapatkan pemerintah dari masyarakat yang berasal dari daerah serta sebagai salah Satu pajak langsung. Tujuan penelitian ini yaitu untuk mencari faktor-faktor yang mempengaruhi masyarakat membayar pajak PBB-P2. Motivasi peneliti mengambil objek di sakra timur karena terjadi ketidak konsistenan masyarakat untuk membayar pajak pbb-p2. Masyarakat tidak mau membayar pajak bumi dan bangunan karena merasa pembangunan infrastruktur masih belum banyak, hal ini dapat menghambat penerimaan pajak bagi pemerintah. Metode penelitian yang digunakan yakni metode penelitan kuantitatif. Metode analisis yang digunakan yaitu statistik deskriptif, kualitas data (validitas dan reliabilitas), dan uji hipotesis (uji determinasi dan uji t). Penelitian ini dilakukan di Desa Gereneng Kecamatan Sakra Timur, Kabupaten Lombok Timur, Provinsi Nusa Tenggara Barat dengan jumlah sampel sebanyak 102 orang yang diambil menggunakan rumus slovin. Temuan penelitian ini memperlihatkan bahwa kepatuhan masyarakat dipengaruhi secara signifikan oleh pendapatan dan kemajuan pembangunan (PBB-P2). Namun, di Desa Gereneng, sosialisasi, sanksi pajak, dan tak moral tidak berpengaruh pada kepatuhan warga membayar pajak bumi dan bangunan (PBB-P2). Keywords: pendapatan, sosialisasi, sanksi , moral, kepatuhan
{"title":"PENGARUH PENDAPATAN, SOSIALISASI, SANKSI, TAX MORAL, KEMAJUAN PEMBANGUNAN TERHADAP KEPATUHAN MEMBAYAR PAJAK PBB-P2","authors":"Fakultas Ekonomi, M. Wijaya","doi":"10.32534/jv.v18i1.3893","DOIUrl":"https://doi.org/10.32534/jv.v18i1.3893","url":null,"abstract":"Pajak bumi dan bangunan merupakan sumber penerimaan yang didapatkan pemerintah dari masyarakat yang berasal dari daerah serta sebagai salah Satu pajak langsung. Tujuan penelitian ini yaitu untuk mencari faktor-faktor yang mempengaruhi masyarakat membayar pajak PBB-P2. Motivasi peneliti mengambil objek di sakra timur karena terjadi ketidak konsistenan masyarakat untuk membayar pajak pbb-p2. Masyarakat tidak mau membayar pajak bumi dan bangunan karena merasa pembangunan infrastruktur masih belum banyak, hal ini dapat menghambat penerimaan pajak bagi pemerintah. Metode penelitian yang digunakan yakni metode penelitan kuantitatif. Metode analisis yang digunakan yaitu statistik deskriptif, kualitas data (validitas dan reliabilitas), dan uji hipotesis (uji determinasi dan uji t). Penelitian ini dilakukan di Desa Gereneng Kecamatan Sakra Timur, Kabupaten Lombok Timur, Provinsi Nusa Tenggara Barat dengan jumlah sampel sebanyak 102 orang yang diambil menggunakan rumus slovin. Temuan penelitian ini memperlihatkan bahwa kepatuhan masyarakat dipengaruhi secara signifikan oleh pendapatan dan kemajuan pembangunan (PBB-P2). Namun, di Desa Gereneng, sosialisasi, sanksi pajak, dan tak moral tidak berpengaruh pada kepatuhan warga membayar pajak bumi dan bangunan (PBB-P2). \u0000Keywords: pendapatan, sosialisasi, sanksi , moral, kepatuhan","PeriodicalId":105782,"journal":{"name":"Value : Jurnal Manajemen dan Akuntansi","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123779166","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Based on the formulas laid forth in OJK Circular Letter No.10/SEOJK/03/2014 about Bank Health Level utilizing the RGEC technique, this study was developed to ascertain the soundness level of BUS. The RGEC approach uses a risk factor profile (bank risk), GCG factor (growth, competition, and government), profits, and capital as indicators of performance. All Islamic financial institutions that are OJK-approved throughout the 2018-2021 study period serve as research items. To do this, the RGEC method was used to compute financial ratios, making this research a descriptive quantitative analysis. According to the findings of this analysis, Bank BCA Syariah, Bank Aceh Syariah, Bank BTPN Syariah, and Bank NTB Syariah are among the group of banks that are in very good health between 2018 and 2021. Panin Dubai Syariah Bank may be near the bottom of the ratings, but its performance is not that much below the norm, therefore the bank's overall composite score is still rather good. Keywords: Bank soundness, RGEC, Financial Ratio
{"title":"Performa Kinerja Keuangan Bank Umum Syariah Periode 2018-2021: Pendekatan RGEC","authors":"Adelia Wibisono Wibisono, Dahruji Dahruj","doi":"10.32534/jv.v18i1.3892","DOIUrl":"https://doi.org/10.32534/jv.v18i1.3892","url":null,"abstract":"Based on the formulas laid forth in OJK Circular Letter No.10/SEOJK/03/2014 about Bank Health Level utilizing the RGEC technique, this study was developed to ascertain the soundness level of BUS. The RGEC approach uses a risk factor profile (bank risk), GCG factor (growth, competition, and government), profits, and capital as indicators of performance. All Islamic financial institutions that are OJK-approved throughout the 2018-2021 study period serve as research items. To do this, the RGEC method was used to compute financial ratios, making this research a descriptive quantitative analysis. According to the findings of this analysis, Bank BCA Syariah, Bank Aceh Syariah, Bank BTPN Syariah, and Bank NTB Syariah are among the group of banks that are in very good health between 2018 and 2021. Panin Dubai Syariah Bank may be near the bottom of the ratings, but its performance is not that much below the norm, therefore the bank's overall composite score is still rather good. \u0000Keywords: Bank soundness, RGEC, Financial Ratio","PeriodicalId":105782,"journal":{"name":"Value : Jurnal Manajemen dan Akuntansi","volume":"108 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127962452","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Companies are required to fulfill all desires according to what consumers need, as a result, a company must continue to innovate to build consumer loyalty to a product offered by the company. The research that has been carried out certainly has the aim of analyzing the influence of independent variables including service quality, shopping enjoyment, and price discounts on the dependent variable, namely impulsive purchases at the Shopee market place. The population of this research or research includes S1 students at the Muhammadiyah University of Surakarta. Furthermore, a sample of 115 respondents was taken using the formula, namely Slovin. The method when collecting data is by using a questionnaire that has been distributed via WhatsApp and Instagram social media. Then the sampling technique chosen by the researcher was non-probability sampling with the incidental sampling method processed using the IBM SPSS 25 application. Testing the data instrument used validity and reliability tests. Furthermore, the data analysis used is multiple linear regression analysis. The results of this study prove that service quality, shopping enjoyment, and price discounts have a positive and significant effect on impulse purchases. Keywords: Service Quality, Shopping Enjoyment, Price Discount
{"title":"PENGARUH KUALITAS LAYANAN, KENIKMATAN BELANJA, DAN DISKON HARGA TERHADAP PEMBELIAN IMPULSIF","authors":"Fadila Suri Astuti, W. Wiyadi","doi":"10.32534/jv.v18i1.3854","DOIUrl":"https://doi.org/10.32534/jv.v18i1.3854","url":null,"abstract":"Companies are required to fulfill all desires according to what consumers need, as a result, a company must continue to innovate to build consumer loyalty to a product offered by the company. The research that has been carried out certainly has the aim of analyzing the influence of independent variables including service quality, shopping enjoyment, and price discounts on the dependent variable, namely impulsive purchases at the Shopee market place. The population of this research or research includes S1 students at the Muhammadiyah University of Surakarta. Furthermore, a sample of 115 respondents was taken using the formula, namely Slovin. The method when collecting data is by using a questionnaire that has been distributed via WhatsApp and Instagram social media. Then the sampling technique chosen by the researcher was non-probability sampling with the incidental sampling method processed using the IBM SPSS 25 application. Testing the data instrument used validity and reliability tests. Furthermore, the data analysis used is multiple linear regression analysis. The results of this study prove that service quality, shopping enjoyment, and price discounts have a positive and significant effect on impulse purchases. \u0000Keywords: Service Quality, Shopping Enjoyment, Price Discount","PeriodicalId":105782,"journal":{"name":"Value : Jurnal Manajemen dan Akuntansi","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114534346","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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