ABSTRACT Technology isdeveloping rapidly according to its era. One form of technology that is circulating is a gadget. The use of gadgets wrong and frequency the use ofexcessive gadget, of position that does not righ and antensty of the lighting not good, would have an impact on dreasing visual acuity. The purpose of the study was to analyze the relationship gadget use and decreased visual acuity in school age children. A method of the research approach by cross-sectional with the methods simple random sampling. The sample is 102 students. Data analysis with rank spearman test. The results of this study shawed that most of the respondents who frequently used gadgets as many as 26 (60,5%) experienced a decrease in visual acuity. And respondents who rarely use gadgets only 10(23,2%) expoertenced a decreare in visual acuity. The results of stastical tests indicate sig (2-taled) 0,000 < 0,05 which means that there is a significant relationship between gadget use and visual acuity. Conclusion the results of statistical test show that there is a relationship gadget use and visual acuity in school agechildren. Keyword : Gadgets, sharpness of vision
{"title":"Relation Between the Use of Gadget and the Visual Acuity in School Age Children in MI Tsamrotul Ulum Bungah Gresik","authors":"Musiah Musiah, Diah Fauzia Zuhroh","doi":"10.30587/ivrj.v2i1.4987","DOIUrl":"https://doi.org/10.30587/ivrj.v2i1.4987","url":null,"abstract":"ABSTRACT \u0000Technology isdeveloping rapidly according to its era. One form of technology that is circulating is a gadget. The use of gadgets wrong and frequency the use ofexcessive gadget, of position that does not righ and antensty of the lighting not good, would have an impact on dreasing visual acuity. The purpose of the study was to analyze the relationship gadget use and decreased visual acuity in school age children. A method of the research approach by cross-sectional with the methods simple random sampling. The sample is 102 students. Data analysis with rank spearman test. The results of this study shawed that most of the respondents who frequently used gadgets as many as 26 (60,5%) experienced a decrease in visual acuity. And respondents who rarely use gadgets only 10(23,2%) expoertenced a decreare in visual acuity. The results of stastical tests indicate sig (2-taled) 0,000 < 0,05 which means that there is a significant relationship between gadget use and visual acuity. Conclusion the results of statistical test show that there is a relationship gadget use and visual acuity in school agechildren. \u0000Keyword : Gadgets, sharpness of vision","PeriodicalId":186363,"journal":{"name":"Indonesian Vocational Research Journal","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133768852","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}
Aging is often considered as a factor in the occurrence of osteoarthritis because of weakness increased around the joints, cartilage calcification, joint flexibility and chondrocyte function decreased. Osteoarthritis can also be caused by obesity or overweight that occurs in a person with excessive or abnormal amount fat which can be detrimental to health. The aim of this study is to analyze the correlation between age also BMI and the incidence of knee osteoarthritis disease in the elderly at the outpatient unit of PKU Muhammadiyah Sekapuk Hospital.The design was used cross sectional approach, sampling using random sampling method and the number of samples as many as 31 respondents. The analysis used the Chi Square Test with a significant value of < 0.05. The results showed that p-value was 0.025 in the correlation between age and the incidence of osteoarthritis also p-value was 0.023 in the correlation between BMI and the incidence of osteoarthritis which means that there was correlation between age and body mass index and the incidence of osteoarthritis in the elderly at outpatient unit of PKU Muhammadiyah Sekapuk Hospital.
{"title":"The Correlation Between Age and Body Mass Index and The Incidence of Osteoarthritis in The Elderly at Outpatient Unit of PKU Muhammadiyah Sekapuk Hospital","authors":"Nofita Syafaatin, Diah Jerita Eka Sari, Ervi Suminar, Widiharti Widiharti","doi":"10.30587/ivrj.v2i1.5100","DOIUrl":"https://doi.org/10.30587/ivrj.v2i1.5100","url":null,"abstract":"Aging is often considered as a factor in the occurrence of osteoarthritis because of weakness increased around the joints, cartilage calcification, joint flexibility and chondrocyte function decreased. Osteoarthritis can also be caused by obesity or overweight that occurs in a person with excessive or abnormal amount fat which can be detrimental to health. The aim of this study is to analyze the correlation between age also BMI and the incidence of knee osteoarthritis disease in the elderly at the outpatient unit of PKU Muhammadiyah Sekapuk Hospital.The design was used cross sectional approach, sampling using random sampling method and the number of samples as many as 31 respondents. The analysis used the Chi Square Test with a significant value of < 0.05. The results showed that p-value was 0.025 in the correlation between age and the incidence of osteoarthritis also p-value was 0.023 in the correlation between BMI and the incidence of osteoarthritis which means that there was correlation between age and body mass index and the incidence of osteoarthritis in the elderly at outpatient unit of PKU Muhammadiyah Sekapuk Hospital.","PeriodicalId":186363,"journal":{"name":"Indonesian Vocational Research Journal","volume":"142 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122918284","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}
Anni Saur Rosida Maris, Moh. Agung Surianto, Nur Cahyadi
The purpose of this study was to determine leadership, motivation, job satisfaction, work facilities on employee performance (studies at PT. Varia Usaha Fabrication) Gresik. The sample used the non-probability sampling technique as many as 54 respondents. The analysis technique uses multiple linear regression. The results of multiple linear regression analysis prove that leadership, motivation, job satisfaction, work facilities have a positive effect on employee performance at PT. Varia Usaha Fabrication. These results can be proven that with leadership, motivation, job satisfaction, work facilities that have been implemented can improve employee performance at PT. Varia Usaha Fabrication Gresik.
本研究的目的是确定领导,动机,工作满意度,工作设施对员工绩效的影响(研究在PT. Varia Usaha Fabrication) Gresik。该样本使用了非概率抽样技术,多达54名受访者。分析技术采用多元线性回归。多元线性回归分析结果证明,领导、激励、工作满意度、工作设施对员工绩效有正向影响。这些结果可以证明,在领导,激励,工作满意度,工作设施的实施可以提高员工在PT. Varia Usaha Fabrication Gresik的绩效。
{"title":"The Influence of Leadership, Motivation, Job Satisfaction, Work Facilities on Employee Performance","authors":"Anni Saur Rosida Maris, Moh. Agung Surianto, Nur Cahyadi","doi":"10.30587/ivrj.v2i1.4858","DOIUrl":"https://doi.org/10.30587/ivrj.v2i1.4858","url":null,"abstract":"The purpose of this study was to determine leadership, motivation, job satisfaction, work facilities on employee performance (studies at PT. Varia Usaha Fabrication) Gresik. The sample used the non-probability sampling technique as many as 54 respondents. The analysis technique uses multiple linear regression. The results of multiple linear regression analysis prove that leadership, motivation, job satisfaction, work facilities have a positive effect on employee performance at PT. Varia Usaha Fabrication. These results can be proven that with leadership, motivation, job satisfaction, work facilities that have been implemented can improve employee performance at PT. Varia Usaha Fabrication Gresik.","PeriodicalId":186363,"journal":{"name":"Indonesian Vocational Research Journal","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127154879","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}
This study aims to determine the effect of taxpayer awareness, tax sanctions and religiosity on taxpayer compliance. The population in this study were all individual taxpayers in the city of Gresik, sampling using random sampling method, and the number of samples as many as 100 respondents. The results of hypothesis testing in this study indicate that taxpayer awareness, tax sanctions and religiosity have a significant effect on taxpayer compliance, while the interaction between religiosity and taxpayer awareness and tax sanctions has no significant effect on taxpayer compliance.
{"title":"The Effect of Taxpayer Awareness and Tax Sanctions on Taxpayer Compliance of Personal Persons with Religiosity as Moderation","authors":"Hardini Indah Roshita, Umaimah Umaimah","doi":"10.30587/ivrj.v2i1.4742","DOIUrl":"https://doi.org/10.30587/ivrj.v2i1.4742","url":null,"abstract":"This study aims to determine the effect of taxpayer awareness, tax sanctions and religiosity on taxpayer compliance. The population in this study were all individual taxpayers in the city of Gresik, sampling using random sampling method, and the number of samples as many as 100 respondents. The results of hypothesis testing in this study indicate that taxpayer awareness, tax sanctions and religiosity have a significant effect on taxpayer compliance, while the interaction between religiosity and taxpayer awareness and tax sanctions has no significant effect on taxpayer compliance.","PeriodicalId":186363,"journal":{"name":"Indonesian Vocational Research Journal","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130498978","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}
Background - credit is an activity carried out by banks and other financial institutions with the aim of providing assistance to small and medium-sized communities. in the Bawean area itself, considering that the majority of the community still manages it poorly, the business capital owned is very weak so this is very inherent in rural areas such as in Bawean. With a lack of capital for small entrepreneurs, the business they run cannot run according to what is expected and the business owner limits the space for movement or activity. With this, the bank provides assistance in the form of capital to the community with the aim of opening a business to support business continuity. In addition, in the credit world, it does not always run smoothly as expected, because there are many risks that are experienced in the event of bad credit caused by business owners experiencing a decline in sales caused by the number of existing business competitors, so that it has an impact on people's income. Objectives – The aims of this study were to determine the factors that influence the causes of bad loans at PT. Bank Pembangunan Daerah or Bank Jatim, Bawean Branch. Design/ Methodology/ Approach – This research is a qualitative research with techniques data collection using interviews Findings - The results of this study indicate that the use of credit is business continuity that occurs due to capital assistance from banks to customers who are in need of capital with the aim of opening the customer's business, and the factor causing bad credit is caused by the risks experienced by customers, namely businesses that pioneered by customers experiencing a decline in sales due to competitors, because with competitors it will have an impact on operating income. Research Implications – This research can be used as a reference for companies in particular Credit section to find out what are the factors that influence the occurrence of bad loans. Research Limitations - Research conducted by researchers has limitations, namely: Focusing on customers who have bad credit caused by declining sales and competition, the researcher does not look for other causes.
背景-信贷是银行和其他金融机构开展的一项活动,目的是向中小型社区提供援助。在ba断奶地区本身,考虑到社区的大多数人仍然管理不善,拥有的商业资本非常薄弱,所以这在ba断奶等农村地区是非常固有的。由于小型企业家缺乏资金,他们经营的企业无法按照预期经营,企业主限制了活动空间。通过这种方式,银行以资本的形式向社区提供援助,目的是开办企业,以支持业务的连续性。此外,在信贷世界中,它并不总是像预期的那样顺利运行,因为由于现有商业竞争对手的数量导致企业主经历销售额下降而导致的不良信用事件所经历的风险很多,从而对人们的收入产生影响。目的-本研究的目的是确定影响PT. Bank Pembangunan Daerah或Bank Jatim, baebe分行不良贷款原因的因素。设计/方法/方法-本研究是一项使用访谈技术收集数据的定性研究发现-本研究的结果表明,信贷的使用是由于银行向需要资金的客户提供资金援助而发生的业务连续性,其目的是打开客户的业务,造成不良信贷的因素是由客户所经历的风险引起的。即由客户开创的业务,由于竞争对手的存在,销售额下降,因为有竞争对手会对营业收入产生影响。研究启示-本研究可以作为一个参考,特别是信用部门的公司,找出什么是影响不良贷款发生的因素。▽研究局限性=研究人员进行的研究有局限性,即:研究人员专注于因销售下降和竞争而导致信用不良的客户,而没有寻找其他原因。
{"title":"Analysis of the Factors Affecting Bad Credit at PT. Regional Development Bank Bawean Branch","authors":"Bela Rozalia, Anita Handayani","doi":"10.30587/ivrj.v2i1.4855","DOIUrl":"https://doi.org/10.30587/ivrj.v2i1.4855","url":null,"abstract":"Background - credit is an activity carried out by banks and other financial institutions with the aim of providing assistance to small and medium-sized communities. in the Bawean area itself, considering that the majority of the community still manages it poorly, the business capital owned is very weak so this is very inherent in rural areas such as in Bawean. With a lack of capital for small entrepreneurs, the business they run cannot run according to what is expected and the business owner limits the space for movement or activity. With this, the bank provides assistance in the form of capital to the community with the aim of opening a business to support business continuity. In addition, in the credit world, it does not always run smoothly as expected, because there are many risks that are experienced in the event of bad credit caused by business owners experiencing a decline in sales caused by the number of existing business competitors, so that it has an impact on people's income. Objectives – The aims of this study were to determine the factors that influence the causes of bad loans at PT. Bank Pembangunan Daerah or Bank Jatim, Bawean Branch. Design/ Methodology/ Approach – This research is a qualitative research with techniques data collection using interviews Findings - The results of this study indicate that the use of credit is business continuity that occurs due to capital assistance from banks to customers who are in need of capital with the aim of opening the customer's business, and the factor causing bad credit is caused by the risks experienced by customers, namely businesses that pioneered by customers experiencing a decline in sales due to competitors, because with competitors it will have an impact on operating income. Research Implications – This research can be used as a reference for companies in particular Credit section to find out what are the factors that influence the occurrence of bad loans. Research Limitations - Research conducted by researchers has limitations, namely: Focusing on customers who have bad credit caused by declining sales and competition, the researcher does not look for other causes. \u0000 ","PeriodicalId":186363,"journal":{"name":"Indonesian Vocational Research Journal","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133213088","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}
Retail development in Indonesia has experienced rapid development from year to year. This requires business people to maintain business with innovation and creativity. Retail development in the City Gresik, of course, also continues to experience development, especially in Mamba'us Sholihin Islamic Boarding School, Suci Gresik. Kepontren makes prices, locationsand store atmosphere to drive customer purchasing decisions, The purpose of this study was to determine the effect of price, locationand store atmosphere partially to purchasing decisions. Price,location and store atmosphere are independent variables in the study this, while the purchase decision is the dependent variable inthis research. This research is a quantitative research, with determination sample using purposive sampling and data collection techniques done by means of a questionnaire (questionnaire). The sample used in this study a number of 96 people. Then analyzed the data with using the Research Instrument Test, Classical Assumptions Test, Analysis Techniques Data and Hypothesis Testing. The results of this study are location and store atmospherehas a positive and significant influence on purchasing decisions,while the price has a positive and not significant effect on buying decision.
{"title":"Effect of Price, Location, and Store Atmosphere on Purchasing Decisions at Islamic Boarding School Cooperatives Mamba'us Sholihin Suci Manyar Gresik. (Studies on the Gresik Sacred Society)","authors":"Reza Askrun Ashadi, Sukaris Sukaris","doi":"10.30587/ivrj.v2i1.4846","DOIUrl":"https://doi.org/10.30587/ivrj.v2i1.4846","url":null,"abstract":"Retail development in Indonesia has experienced rapid development from year to year. This requires business people to maintain business with innovation and creativity. Retail development in the City Gresik, of course, also continues to experience development, especially in Mamba'us Sholihin Islamic Boarding School, Suci Gresik. Kepontren makes prices, locationsand store atmosphere to drive customer purchasing decisions, The purpose of this study was to determine the effect of price, locationand store atmosphere partially to purchasing decisions. Price,location and store atmosphere are independent variables in the study this, while the purchase decision is the dependent variable inthis research. This research is a quantitative research, with determination sample using purposive sampling and data collection techniques done by means of a questionnaire (questionnaire). The sample used in this study a number of 96 people. Then analyzed the data with using the Research Instrument Test, Classical Assumptions Test, Analysis Techniques Data and Hypothesis Testing. The results of this study are location and store atmospherehas a positive and significant influence on purchasing decisions,while the price has a positive and not significant effect on buying decision.","PeriodicalId":186363,"journal":{"name":"Indonesian Vocational Research Journal","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115038769","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}
Traditional food stall traders in Cerme District experienced a decrease in profit due to the existence of Modern Restaurant. Traditional food stall traders still survive in the face of competition problems with modern restaurants. This study aims to determine the profit of traditional food stalls facing modern restaurants in the perspective of service quality. By collecting data from 5 informants and 1 key informant as the initial opening of the research to find more accurate results. The presentation of the data was carried out using the interactive model of Miles and Huberman (1984), namely data collection, data reduction, data display and verification. The results of the data analysis of the traditional food stall traders survive in the face of modern restaurants and still earn profits by implementing service quality through the perspective of tangible, reliability, responsiveness, assurance and empathy. The results of the research on the profits of traditional food stall traders in dealing with modern restaurants in a service perspective are Tangible: Cleanliness and tidiness of traditional food stalls, Reliability: Speed and accuracy, Responsiveness: Facilities and inventory of goods, Assurance: Maintaining ethics, polite and patient language, Empathy: Buyer's request. Keywords: Profit; Traditional Food Stalls; Modern Restaurant; Service Quality Perspective
{"title":"Profit of Traditional Food Stall Traders in Facing Modern Restaurants in the Perspective of Service","authors":"Mujayanah Mujayanah, R. Santoso","doi":"10.30587/ivrj.v1i2.4196","DOIUrl":"https://doi.org/10.30587/ivrj.v1i2.4196","url":null,"abstract":"Traditional food stall traders in Cerme District experienced a decrease in profit due to the existence of Modern Restaurant. Traditional food stall traders still survive in the face of competition problems with modern restaurants. This study aims to determine the profit of traditional food stalls facing modern restaurants in the perspective of service quality. By collecting data from 5 informants and 1 key informant as the initial opening of the research to find more accurate results. The presentation of the data was carried out using the interactive model of Miles and Huberman (1984), namely data collection, data reduction, data display and verification. The results of the data analysis of the traditional food stall traders survive in the face of modern restaurants and still earn profits by implementing service quality through the perspective of tangible, reliability, responsiveness, assurance and empathy. The results of the research on the profits of traditional food stall traders in dealing with modern restaurants in a service perspective are Tangible: Cleanliness and tidiness of traditional food stalls, Reliability: Speed and accuracy, Responsiveness: Facilities and inventory of goods, Assurance: Maintaining ethics, polite and patient language, Empathy: Buyer's request. \u0000Keywords: Profit; Traditional Food Stalls; Modern Restaurant; Service Quality Perspective","PeriodicalId":186363,"journal":{"name":"Indonesian Vocational Research Journal","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127090778","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}
This study aims to prove the effect of good corporate governance as proxied through independent commissioners, institutional ownership and audit committees on tax avoidance practices by manufacturing companies listed on the Bursa Efek Indonesia in 2019-2020. The independent variables used are independent commissioners which are measured by comparing the number of independent commissioners and the total number of boards of commissioners, then institutional ownership which is measured by comparing the number of shares owned by the institution with the number of shares outstanding, and the audit committee as measured by the number of audit committees. The dependent variable used is tax avoidance which is measured using the Effective Tax Rate (ETR) by comparing the income tax burden with profit before tax. The results obtained from this study are independent commissioners and institutional ownership have no significant effect on tax avoidance, while the audit committee has a significant negative effect on tax avoidance.
{"title":"The Effect of Good Corporate Governance on Tax Avoidance","authors":"Maulidah Nabilah, Umaimah Umaimah","doi":"10.30587/ivrj.v1i2.4194","DOIUrl":"https://doi.org/10.30587/ivrj.v1i2.4194","url":null,"abstract":"This study aims to prove the effect of good corporate governance as proxied through independent commissioners, institutional ownership and audit committees on tax avoidance practices by manufacturing companies listed on the Bursa Efek Indonesia in 2019-2020. The independent variables used are independent commissioners which are measured by comparing the number of independent commissioners and the total number of boards of commissioners, then institutional ownership which is measured by comparing the number of shares owned by the institution with the number of shares outstanding, and the audit committee as measured by the number of audit committees. The dependent variable used is tax avoidance which is measured using the Effective Tax Rate (ETR) by comparing the income tax burden with profit before tax. The results obtained from this study are independent commissioners and institutional ownership have no significant effect on tax avoidance, while the audit committee has a significant negative effect on tax avoidance.","PeriodicalId":186363,"journal":{"name":"Indonesian Vocational Research Journal","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126341411","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}
This research aims to analyze income in the perspective of competitive advantage for ornamental plant traders in Lamongan District, where ornamental business actors try to maintain business income and so that there is no increase during a pandemic when competition between traders is intense. The research method used in this research is a qualitative descriptive approach. By collecting data from 6 informants and 1 key informant as a research opener in order to get accurate results. The results of income analysis research in the perspective of competitive advantage for ornamental plant traders during a pandemic in Lamongan District, the welfare of ornamental plant traders in Lamongan District is caused by actors and actors as well as customer satisfaction factors so that during the pandemic it does not make the business out of business and remains visited by customers by using a competitive advantage strategy, this study shows that the longer the business, the more income received. Keywords: Income; Competitive Advantage Perspective; Ornamental Plants; Trader; Pandemic;
{"title":"Income Analysis in Perspective of Competitive Advantage of Ornamental Plant Traders During a Pandemic in Lamongan District","authors":"Eka Yuliatin, Anita Handayani","doi":"10.30587/ivrj.v1i2.4197","DOIUrl":"https://doi.org/10.30587/ivrj.v1i2.4197","url":null,"abstract":"This research aims to analyze income in the perspective of competitive advantage for ornamental plant traders in Lamongan District, where ornamental business actors try to maintain business income and so that there is no increase during a pandemic when competition between traders is intense. The research method used in this research is a qualitative descriptive approach. By collecting data from 6 informants and 1 key informant as a research opener in order to get accurate results. The results of income analysis research in the perspective of competitive advantage for ornamental plant traders during a pandemic in Lamongan District, the welfare of ornamental plant traders in Lamongan District is caused by actors and actors as well as customer satisfaction factors so that during the pandemic it does not make the business out of business and remains visited by customers by using a competitive advantage strategy, this study shows that the longer the business, the more income received. \u0000 \u0000Keywords: Income; Competitive Advantage Perspective; Ornamental Plants; Trader; Pandemic;","PeriodicalId":186363,"journal":{"name":"Indonesian Vocational Research Journal","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125374687","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}
This study aims to determine the effect of religiosity and taxpayer awareness on Taxpayer Compliance With Taxpayer awareness as an intervening variabel. In this study, researchers examined taxpayer compliance at KPP Pratama Gresik by using independent variables, namely, religiosity, taxation socialization and taxpayer awareness. The population in this study were all individual taxpayers in the city of Gresik, sampling using random sampling method, and the number of samples as many as 70 respondents. This study uses a questionnaire with taxpayer respondent individuals. Tests were carried out using SEMPLS. The results showed that the religiosity and awareness of taxpayers affect taxpayer compliance, while tax socialization has no effect on taxpayer compliance. The results of the intervening test show that religiosity and tax socialization have an effect on taxpayer awareness. Taxpayer awareness is not able to mediate the relationship between religiosity to taxpayer compliance, while taxpayer awareness is able to mediate the relationship between tax socialization and taxpayer compliance.
{"title":"The Effect of Religiosity and Tax Socialization on Taxpayer Compliance With Taxpayer Awareness as an Intervening Variable","authors":"Fitri Agustina, Umaimah Umaimah","doi":"10.30587/ivrj.v1i2.4192","DOIUrl":"https://doi.org/10.30587/ivrj.v1i2.4192","url":null,"abstract":"This study aims to determine the effect of religiosity and taxpayer awareness on Taxpayer Compliance With Taxpayer awareness as an intervening variabel. In this study, researchers examined taxpayer compliance at KPP Pratama Gresik by using independent variables, namely, religiosity, taxation socialization and taxpayer awareness. The population in this study were all individual taxpayers in the city of Gresik, sampling using random sampling method, and the number of samples as many as 70 respondents. This study uses a questionnaire with taxpayer respondent individuals. Tests were carried out using SEMPLS. The results showed that the religiosity and awareness of taxpayers affect taxpayer compliance, while tax socialization has no effect on taxpayer compliance. The results of the intervening test show that religiosity and tax socialization have an effect on taxpayer awareness. Taxpayer awareness is not able to mediate the relationship between religiosity to taxpayer compliance, while taxpayer awareness is able to mediate the relationship between tax socialization and taxpayer compliance.","PeriodicalId":186363,"journal":{"name":"Indonesian Vocational Research Journal","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121092944","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}