Raja Penungkunen Surbakti, Tona Aurora Lubis, Sigit Indrawaijaya
This study aims to determine and analyze Brand image as Moderating Purchase Decision and Customer Satisfaction on Customer Loyalty of Pertamini Users in Jambi City. This study has a population of all people in Jambi City who have purchased motor vehicle fuel at least once at Pertamini. The analysis tool used in this research is SMART PLS. This study provides the following conclusions: The projected increase in purchasing decisions by product, price and location will increase customer loyalty which is reflected through recommendations, repetition and purchases between lines. Customer satisfaction is projected by service quality, emotional factors can increase customer loyalty which is reflected by recommendations, repetition and purchases between lines. Brand image which is described through recognition, reputation, user image and product image is not able to strengthen or weaken the influence of purchasing decisions projected by product, price and location instead of customer loyalty which is reflected by recommendations, repetition and inter-line purchases. Brand image which is described through recognition, reputation, user image and product image is able to weaken the influence of customer satisfaction which is projected by service quality and emotional factors so as to increase customer loyalty which is reflected through recommendations, repeat purchases and between lines.
{"title":"Bagaimana Loyalitas Pelanggan Pengguna Pertamini di Kota Jambi?","authors":"Raja Penungkunen Surbakti, Tona Aurora Lubis, Sigit Indrawaijaya","doi":"10.33087/jmas.v8i1.1119","DOIUrl":"https://doi.org/10.33087/jmas.v8i1.1119","url":null,"abstract":"This study aims to determine and analyze Brand image as Moderating Purchase Decision and Customer Satisfaction on Customer Loyalty of Pertamini Users in Jambi City. This study has a population of all people in Jambi City who have purchased motor vehicle fuel at least once at Pertamini. The analysis tool used in this research is SMART PLS. This study provides the following conclusions: The projected increase in purchasing decisions by product, price and location will increase customer loyalty which is reflected through recommendations, repetition and purchases between lines. Customer satisfaction is projected by service quality, emotional factors can increase customer loyalty which is reflected by recommendations, repetition and purchases between lines. Brand image which is described through recognition, reputation, user image and product image is not able to strengthen or weaken the influence of purchasing decisions projected by product, price and location instead of customer loyalty which is reflected by recommendations, repetition and inter-line purchases. Brand image which is described through recognition, reputation, user image and product image is able to weaken the influence of customer satisfaction which is projected by service quality and emotional factors so as to increase customer loyalty which is reflected through recommendations, repeat purchases and between lines.","PeriodicalId":194186,"journal":{"name":"J-MAS (Jurnal Manajemen dan Sains)","volume":"19 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":"130505159","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 purpose of this study is to find out how experienced Batik micro, small and medium enterprises (MSMEs) in Jambi City are in financial matters. Data collection techniques through conversations or interviews with informants representing small and medium enterprises, and interviews conducted face-to-face. The aspects of financial literacy studied are: 1) Aspects of financial knowledge; (2) Aspects of financial behavior; 3) Aspects of financial attitudes; and 4) Aspects of financial capability. The results showed that (1) The aspect of financial knowledge shows that Batik MSME actors in Jambi City are able to use supporting devices, and financial products and make financial reports to support their business; (2) The aspect of financial behavior shows that Batik MSME actors in Jambi City are aware of paying taxes, setting aside money for savings, and recording finances accurately; (3) The aspect of financial attitude shows that Batik MSME actors in Jambi City are able to manage expenses rationally; and (4) The financial capability aspect shows that Batik MSME players in Jambi City are able to have strategies and plans for where and how money will be spent and track savings balances.
{"title":"Analisa Literasi Keuangan pada Usaha Mikro Kecil Dan Menengah (UMKM) Batik di Kota Jambi","authors":"Ahmad Nur Budi Utama, A. Suryani","doi":"10.33087/jmas.v8i1.1287","DOIUrl":"https://doi.org/10.33087/jmas.v8i1.1287","url":null,"abstract":"The purpose of this study is to find out how experienced Batik micro, small and medium enterprises (MSMEs) in Jambi City are in financial matters. Data collection techniques through conversations or interviews with informants representing small and medium enterprises, and interviews conducted face-to-face. The aspects of financial literacy studied are: 1) Aspects of financial knowledge; (2) Aspects of financial behavior; 3) Aspects of financial attitudes; and 4) Aspects of financial capability. The results showed that (1) The aspect of financial knowledge shows that Batik MSME actors in Jambi City are able to use supporting devices, and financial products and make financial reports to support their business; (2) The aspect of financial behavior shows that Batik MSME actors in Jambi City are aware of paying taxes, setting aside money for savings, and recording finances accurately; (3) The aspect of financial attitude shows that Batik MSME actors in Jambi City are able to manage expenses rationally; and (4) The financial capability aspect shows that Batik MSME players in Jambi City are able to have strategies and plans for where and how money will be spent and track savings balances.","PeriodicalId":194186,"journal":{"name":"J-MAS (Jurnal Manajemen dan Sains)","volume":"19 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":"133616802","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 Covid 19 pandemic occurred in early 2020 which caused global, regional and national economic conditions to experience setbacks during the pandemic. The weakening of purchasing power causes a decrease in regional original income so that it has an impact on the development of a region. This research focuses on knowing and analyzing how the effectiveness and contribution of motorized vehicle taxes was to regional original income before the Covid 19 pandemic occurred in Jambi province and what was the trend of regional original income in Jambi province. Quantitative analysis methods are used in solving research problems with development and contribution analysis tools. This study uses secondary data obtained from publications on the official website. The results of the study show that the development of Motorized Vehicle Tax (PKB) in Jambi Province prior to the Covid-19 pandemic was 9.04% with an effectiveness rate of 109.55%. Furthermore, the contribution of motorized vehicle tax to Jambi Province's Original Revenue before the COVID-19 pandemic was 26.29%.
{"title":"Efektivitas dan Kontribusi Pajak Kendaraan Bermotor terhadap Pendapatan Asli Daerah Sebelum Pandemi Covid 19","authors":"Juniati Juniati","doi":"10.33087/jmas.v8i1.1113","DOIUrl":"https://doi.org/10.33087/jmas.v8i1.1113","url":null,"abstract":"The Covid 19 pandemic occurred in early 2020 which caused global, regional and national economic conditions to experience setbacks during the pandemic. The weakening of purchasing power causes a decrease in regional original income so that it has an impact on the development of a region. This research focuses on knowing and analyzing how the effectiveness and contribution of motorized vehicle taxes was to regional original income before the Covid 19 pandemic occurred in Jambi province and what was the trend of regional original income in Jambi province. Quantitative analysis methods are used in solving research problems with development and contribution analysis tools. This study uses secondary data obtained from publications on the official website. The results of the study show that the development of Motorized Vehicle Tax (PKB) in Jambi Province prior to the Covid-19 pandemic was 9.04% with an effectiveness rate of 109.55%. Furthermore, the contribution of motorized vehicle tax to Jambi Province's Original Revenue before the COVID-19 pandemic was 26.29%.","PeriodicalId":194186,"journal":{"name":"J-MAS (Jurnal Manajemen dan Sains)","volume":"1 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":"129583490","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}
Many ownership of vehicles is an opportunity for repair service owners in Indonesia, to plan operations on Carimontir's business plan, operational plans are carried out based on a strategic plan by setting operational objectives in line with the company's strategic plan in accordance with setting objectives. After determining operational objectives, Carimontir determines targets that in accordance with QSPM, namely the number of business partners and being anywhere & anytime. Then according to the business level strategy, namely the differentiation strategy by having artificial intelligence technology in the form of Chat Bots. The idea for the display of the application must be easy for everyone to understand by applying a minimalist design concept accompanied by symbols that imply the function of the user of the feature. In designing the Carimontir system process technology using the latest version of the system so that application work will run smoothly without lag, the latest security system is an important part of system security and company data.
{"title":"Aplikasi Layanan Service Kendaraan Bermotor (Carimontir) Using Design Thinking Method","authors":"K. Sapari, E. Hamdi","doi":"10.33087/jmas.v8i1.1018","DOIUrl":"https://doi.org/10.33087/jmas.v8i1.1018","url":null,"abstract":"Many ownership of vehicles is an opportunity for repair service owners in Indonesia, to plan operations on Carimontir's business plan, operational plans are carried out based on a strategic plan by setting operational objectives in line with the company's strategic plan in accordance with setting objectives. After determining operational objectives, Carimontir determines targets that in accordance with QSPM, namely the number of business partners and being anywhere & anytime. Then according to the business level strategy, namely the differentiation strategy by having artificial intelligence technology in the form of Chat Bots. The idea for the display of the application must be easy for everyone to understand by applying a minimalist design concept accompanied by symbols that imply the function of the user of the feature. In designing the Carimontir system process technology using the latest version of the system so that application work will run smoothly without lag, the latest security system is an important part of system security and company data.","PeriodicalId":194186,"journal":{"name":"J-MAS (Jurnal Manajemen dan Sains)","volume":"25 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":"128366521","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 purpose of this study is to find out and describe the implementation of work motivation, work discipline and employee performance at the Regional Secretariat of Tanjung Jabung Barat Regency, as well as to find out how the influence of motivation and work discipline simultaneously and partially on employee performance within the Regional Secretariat of Tanjung Jabung Barat Regency. Research methods used are qualitative descriptive analysis methods and quantitative descriptive analysis methods, the type of data used is primary data with questionnaire questionnaires. The analysis method used linear regression analysis is simple. This study used a population of 62 respondents. Hypothesis testing was performed using a t-test, with a significant (α) 5%. Data analysis using statistical data management software namely SPSS 22.00 for windows.
本研究的目的是找出和描述工作动机，工作纪律和员工绩效在丹戎Jabung Barat Regency区域秘书处的实施情况，以及找出动机和工作纪律如何同时和部分地影响丹戎Jabung Barat Regency区域秘书处的员工绩效。研究方法采用定性描述性分析方法和定量描述性分析方法，使用的数据类型为原始数据与问卷调查。分析方法采用线性回归分析，简单易行。这项研究使用了62名受访者。假设检验采用t检验，显著性(α)为5%。数据分析使用统计数据管理软件，即SPSS 22.00 for windows。
{"title":"Pengaruh Motivasi dan Disiplin Kerja terhadap Kinerja Pegawai Sekretariat Daerah Kabupaten Tanjung Jabung Barat","authors":"U. Ubaidillah","doi":"10.33087/jmas.v8i1.1123","DOIUrl":"https://doi.org/10.33087/jmas.v8i1.1123","url":null,"abstract":"The purpose of this study is to find out and describe the implementation of work motivation, work discipline and employee performance at the Regional Secretariat of Tanjung Jabung Barat Regency, as well as to find out how the influence of motivation and work discipline simultaneously and partially on employee performance within the Regional Secretariat of Tanjung Jabung Barat Regency. Research methods used are qualitative descriptive analysis methods and quantitative descriptive analysis methods, the type of data used is primary data with questionnaire questionnaires. The analysis method used linear regression analysis is simple. This study used a population of 62 respondents. Hypothesis testing was performed using a t-test, with a significant (α) 5%. Data analysis using statistical data management software namely SPSS 22.00 for windows.","PeriodicalId":194186,"journal":{"name":"J-MAS (Jurnal Manajemen dan Sains)","volume":"27 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":"126128640","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}
Ovaliani Anna Sasmita, Erike Anggraeni, Syamsul Hilal
Poverty has made millions of people unable to get a quality education, difficulties in financing health care, lack of savings and no investment, lack of access to public services, lack of employment opportunities, lack of social security and protection for families, increased migration flows to cities, and more severe, poverty causes millions of people to meet their limited needs for food, clothing and boards. Social welfare problems that are currently developing indicate that there are citizens whose rights to their basic needs have not been properly fulfilled because they have not received social services from the state. Thus, social welfare development, as well as development in general, cannot be carried out by the government alone. The purpose of this research is to find out whether the Family Hope Program assistance fund can improve people's welfare in Bandar Lampung. The method used in this research is to use qualitative methods. Based on the results of the study, it was found that the assistance from the Family Hope Program had not been comprehensive and the level of poverty in Bandar Lampung City was not yet complete.
{"title":"Analisis Dana Bantuan Program Keluarga Harapan Untuk Meningkatkan Kesejahteraan Ekonomi Di Kota Bandar Lampung","authors":"Ovaliani Anna Sasmita, Erike Anggraeni, Syamsul Hilal","doi":"10.33087/jmas.v8i1.1025","DOIUrl":"https://doi.org/10.33087/jmas.v8i1.1025","url":null,"abstract":"Poverty has made millions of people unable to get a quality education, difficulties in financing health care, lack of savings and no investment, lack of access to public services, lack of employment opportunities, lack of social security and protection for families, increased migration flows to cities, and more severe, poverty causes millions of people to meet their limited needs for food, clothing and boards. Social welfare problems that are currently developing indicate that there are citizens whose rights to their basic needs have not been properly fulfilled because they have not received social services from the state. Thus, social welfare development, as well as development in general, cannot be carried out by the government alone. The purpose of this research is to find out whether the Family Hope Program assistance fund can improve people's welfare in Bandar Lampung. The method used in this research is to use qualitative methods. Based on the results of the study, it was found that the assistance from the Family Hope Program had not been comprehensive and the level of poverty in Bandar Lampung City was not yet complete.","PeriodicalId":194186,"journal":{"name":"J-MAS (Jurnal Manajemen dan Sains)","volume":"21 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":"125001056","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}
Kristian Kristian, Fakhrul Rozi Yamali, Aliffian Akbar
Thesis Title The Influence of Organizational Commitment and Quality of Work Life on Job Satisfaction and Its Impact on the Performance of Health Office Employees of Tanjung Jabung Barat. Organizational commitment (X1), quality of work life (X2), job satisfaction (Y) and employee performance (Z) at the West Tanjung Jabung District Health Office, where organizational commitment is in the very good category, quality of work life is in the good category, satisfaction work and employee performance are in the high category. Organizational commitment has a significant effect on job satisfaction. Therefore, it can be concluded that organizational commitment (X1) partially has a significant influence on job satisfaction (Y). The quality of work life has a significant effect on job satisfaction. Therefore, it can be concluded that the quality of work life (X2) partially has a significant influence on job satisfaction (Z). Organizational commitment and quality of work life together influence job satisfaction. Therefore, it can be concluded that the results of testing organizational commitment and quality of work life simultaneously have a significant influence on job satisfaction. Organizational commitment has a significant effect on performance. Therefore, it can be concluded that organizational commitment (X1) partially has a significant influence on performance (Z). The quality of work life influences performance. Therefore, it can be concluded that the quality of work life (X2) partially has a significant effect on performance (Z). Organizational commitment and quality of work life together have a significant effect on performance. Therefore, it can be concluded that the test results are significant, which means organizational commitment and quality of work life simultaneously have a significant effect on performance. Job satisfaction has a significant effect on performance. Therefore, it can be concluded that job satisfaction (Y) partially has a significant effect on performance (Z).
论文题目:组织承诺、工作生活质量对丹戎医院卫生所员工工作满意度的影响及其对绩效的影响。在West Tanjung Jabung地区卫生办事处，组织承诺(X1)、工作生活质量(X2)、工作满意度(Y)和员工绩效(Z)，其中组织承诺属于非常好的类别，工作生活质量属于良好的类别，工作满意度和员工绩效属于高类别。组织承诺对工作满意度有显著影响。因此，我们可以得出结论，组织承诺(X1)对工作满意度(Y)有部分显著影响。工作生活质量对工作满意度有显著影响。因此，可以得出工作生活质量(X2)对工作满意度(Z)有部分显著影响。组织承诺和工作生活质量共同影响工作满意度。因此，我们可以得出结论，组织承诺和工作生活质量的测试结果同时对工作满意度有显著影响。组织承诺对绩效有显著影响。因此，我们可以得出结论，组织承诺(X1)部分显著影响绩效(Z)。工作生活质量影响绩效。因此，我们可以得出结论，工作生活质量(X2)部分地对绩效(Z)产生显著影响。组织承诺和工作生活质量共同对绩效产生显著影响。因此，可以得出结论，测试结果是显著的，这意味着组织承诺和工作生活质量同时对绩效有显著的影响。工作满意度对绩效有显著影响。因此，可以得出工作满意度(Y)对绩效(Z)有部分显著影响的结论。
{"title":"Pengaruh Komitmen Organisasi dan Kualias Kehidupan Kerja Terhadap Kepuasan Kerja serta Dampaknya terhadap Kinerja pada Dinas Kesehatan Kabupaten Tanjung Jabung Barat","authors":"Kristian Kristian, Fakhrul Rozi Yamali, Aliffian Akbar","doi":"10.33087/jmas.v8i1.1012","DOIUrl":"https://doi.org/10.33087/jmas.v8i1.1012","url":null,"abstract":"Thesis Title The Influence of Organizational Commitment and Quality of Work Life on Job Satisfaction and Its Impact on the Performance of Health Office Employees of Tanjung Jabung Barat. Organizational commitment (X1), quality of work life (X2), job satisfaction (Y) and employee performance (Z) at the West Tanjung Jabung District Health Office, where organizational commitment is in the very good category, quality of work life is in the good category, satisfaction work and employee performance are in the high category. Organizational commitment has a significant effect on job satisfaction. Therefore, it can be concluded that organizational commitment (X1) partially has a significant influence on job satisfaction (Y). The quality of work life has a significant effect on job satisfaction. Therefore, it can be concluded that the quality of work life (X2) partially has a significant influence on job satisfaction (Z). Organizational commitment and quality of work life together influence job satisfaction. Therefore, it can be concluded that the results of testing organizational commitment and quality of work life simultaneously have a significant influence on job satisfaction. Organizational commitment has a significant effect on performance. Therefore, it can be concluded that organizational commitment (X1) partially has a significant influence on performance (Z). The quality of work life influences performance. Therefore, it can be concluded that the quality of work life (X2) partially has a significant effect on performance (Z). Organizational commitment and quality of work life together have a significant effect on performance. Therefore, it can be concluded that the test results are significant, which means organizational commitment and quality of work life simultaneously have a significant effect on performance. Job satisfaction has a significant effect on performance. Therefore, it can be concluded that job satisfaction (Y) partially has a significant effect on performance (Z).","PeriodicalId":194186,"journal":{"name":"J-MAS (Jurnal Manajemen dan Sains)","volume":"48 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":"125521157","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 Covid-19 pandemic has become a difficult time for several aspects, including the world of marketing. This is also felt by MSME business actors. The use of online media can help the defense and life journey of MSMEs. Loyalty is a strong commitment to encourage customers to visit again (Oliver, 1999). Consumer loyalty (Rauyruen & Miller, 2007; Selnes, 1998) is a manifestation and continuation of customer satisfaction in using the facilities and services provided by the company, as well as to remain a customer of a company. In this study, loyalty was measured using the variables Corporate Image, Trust, Consumer Satisfaction Central By - By Khas Kerinci was chosen as the object of research because of the decline in sales during the Covid-19 pandemic. The study was conducted on 100 consumers of the Center by Khas Kerinci with purposive sampling method, and analyzed using the SPSS 22 program.
{"title":"Pengaruh Corporate Image, Trust, Kepuasan terhadap Loyalitas Konsumen Pusat Oleh-Oleh Khas Kerinci","authors":"Gampo Haryono, Albetris Albetris","doi":"10.33087/jmas.v8i1.1114","DOIUrl":"https://doi.org/10.33087/jmas.v8i1.1114","url":null,"abstract":"The Covid-19 pandemic has become a difficult time for several aspects, including the world of marketing. This is also felt by MSME business actors. The use of online media can help the defense and life journey of MSMEs. Loyalty is a strong commitment to encourage customers to visit again (Oliver, 1999). Consumer loyalty (Rauyruen & Miller, 2007; Selnes, 1998) is a manifestation and continuation of customer satisfaction in using the facilities and services provided by the company, as well as to remain a customer of a company. In this study, loyalty was measured using the variables Corporate Image, Trust, Consumer Satisfaction Central By - By Khas Kerinci was chosen as the object of research because of the decline in sales during the Covid-19 pandemic. The study was conducted on 100 consumers of the Center by Khas Kerinci with purposive sampling method, and analyzed using the SPSS 22 program.","PeriodicalId":194186,"journal":{"name":"J-MAS (Jurnal Manajemen dan Sains)","volume":"57 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":"115967741","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}
Many companies do tax avoidance in order to decrease the tax burden. Tax avoidance can be done in various ways. This research is to discover the impact of return on assets, firm size, and firm leverage on tax avoidance, partially and simultaneously. The author uses data collection methods by utilizing secondary data from the oil and gas companies’ financial statements which can be downloaded on the website. The research data was processed using analysis of multiple regression, and Eviews. This research reveals that simultaneously firm size, return on assets, and leverage have a significant and positive effect on tax avoidance. This research also shows that the company's leverage significantly gives an effect on tax avoidance activities. It means that the higher the leverage of a firm, it will affect the company's ability to avoid its taxes. Meanwhile, firm size and return on assets partially gives no effect on tax avoidance activities.
{"title":"Size of Company, Return on Assets, and Leverage on Tax Avoidance","authors":"Fiesty Utami, A. Supriadi","doi":"10.33087/jmas.v8i1.1021","DOIUrl":"https://doi.org/10.33087/jmas.v8i1.1021","url":null,"abstract":"Many companies do tax avoidance in order to decrease the tax burden. Tax avoidance can be done in various ways. This research is to discover the impact of return on assets, firm size, and firm leverage on tax avoidance, partially and simultaneously. The author uses data collection methods by utilizing secondary data from the oil and gas companies’ financial statements which can be downloaded on the website. The research data was processed using analysis of multiple regression, and Eviews. This research reveals that simultaneously firm size, return on assets, and leverage have a significant and positive effect on tax avoidance. This research also shows that the company's leverage significantly gives an effect on tax avoidance activities. It means that the higher the leverage of a firm, it will affect the company's ability to avoid its taxes. Meanwhile, firm size and return on assets partially gives no effect on tax avoidance activities.","PeriodicalId":194186,"journal":{"name":"J-MAS (Jurnal Manajemen dan Sains)","volume":"103 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":"122036899","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 how much motivation students have towards entrepreneurship and find out what factors are related to and influence motivation towards entrepreneurship among students. The method used in this study is a quantitative analysis method using primary data. The primary data was obtained from data collection by distributing questionnaires with a total sample of 120 students. Data analysis techniques in this study used instrument and classic assumption test, descriptive analysis, factor analysis, and multivariate analysis. The results of the descriptive analysis show that the empirical mean value is greater than the theoretical mean value for each variable (50.60 > 39), so descriptive analysis can interpret that the entrepreneurial motivation of Suherman Medika University students tends to be good. Furthermore, the results of the factor analysis in this study obtained a Kaiser Meyer Olkin Measure of Sampling Adequacy (KMO MSA) value of 0.661 > 0.50 and Bartlett's Test of Sphericity value of 0.000 <0.05, which means that the variables referred to in this study did not correlate with one another in the population. In addition, based on factor analysis found that self-efficacy, attitudes and social support are factors that influence entrepreneurial motivation. Then, the results of the multivariate test show that the significance value for Pillai's trace, Wilk's lambda, Hotelling trace, and Rpy's largest root is less than 0, which means that there is a partial effect on self-efficacy, attitudes, and social support on entrepreneurial motivation. Based on multivariate testing, it shows that the value of the self-efficacy determination coefficient is 0.740, Attitude determination coefficient value of 0.811, and the value of the Social Support determination coefficient is 0.536. Based on the results of this study, it is hoped that later both institutions, student organizations and the campus environment will be able to facilitate student needs better.
本研究旨在分析学生的创业动机有多少，找出哪些因素与学生的创业动机相关并影响他们的创业动机。本研究采用的方法是利用原始数据进行定量分析的方法。主要数据是通过发放调查问卷的方式收集数据，共抽样120名学生。本研究的数据分析技术采用了仪器和经典假设检验、描述性分析、因子分析和多变量分析。描述性分析结果显示，各变量的实证均值均大于理论均值(50.60 > 39)，因此描述性分析可以解释Suherman Medika University大学生的创业动机趋向良好。此外，本研究的因子分析结果得出Kaiser Meyer Olkin Sampling Adequacy (KMO MSA)的值为0.661 > 0.50,Bartlett's Test of Sphericity的值为0.000 <0.05，这意味着本研究中涉及的变量在群体中不存在相关关系。此外，通过因子分析发现，自我效能感、态度和社会支持是影响创业动机的因素。然后，多变量检验结果显示，Pillai的trace、Wilk的lambda、Hotelling trace和Rpy的最大根的显著性值都小于0，这意味着自我效能感、态度和社会支持对创业动机有部分影响。多变量检验表明，自我效能决定系数为0.740，态度决定系数为0.811，社会支持决定系数为0.536。在此研究的基础上，希望以后的院校、学生组织和校园环境都能更好地满足学生的需求。
{"title":"Analisis Motivasi Berwirausaha pada Mahasiswa Universitas Medika Suherman","authors":"R. B., Nurhasan Nurhasan","doi":"10.33087/jmas.v8i1.854","DOIUrl":"https://doi.org/10.33087/jmas.v8i1.854","url":null,"abstract":"This research aims to analyze how much motivation students have towards entrepreneurship and find out what factors are related to and influence motivation towards entrepreneurship among students. The method used in this study is a quantitative analysis method using primary data. The primary data was obtained from data collection by distributing questionnaires with a total sample of 120 students. Data analysis techniques in this study used instrument and classic assumption test, descriptive analysis, factor analysis, and multivariate analysis. The results of the descriptive analysis show that the empirical mean value is greater than the theoretical mean value for each variable (50.60 > 39), so descriptive analysis can interpret that the entrepreneurial motivation of Suherman Medika University students tends to be good. Furthermore, the results of the factor analysis in this study obtained a Kaiser Meyer Olkin Measure of Sampling Adequacy (KMO MSA) value of 0.661 > 0.50 and Bartlett's Test of Sphericity value of 0.000 <0.05, which means that the variables referred to in this study did not correlate with one another in the population. In addition, based on factor analysis found that self-efficacy, attitudes and social support are factors that influence entrepreneurial motivation. Then, the results of the multivariate test show that the significance value for Pillai's trace, Wilk's lambda, Hotelling trace, and Rpy's largest root is less than 0, which means that there is a partial effect on self-efficacy, attitudes, and social support on entrepreneurial motivation. Based on multivariate testing, it shows that the value of the self-efficacy determination coefficient is 0.740, Attitude determination coefficient value of 0.811, and the value of the Social Support determination coefficient is 0.536. Based on the results of this study, it is hoped that later both institutions, student organizations and the campus environment will be able to facilitate student needs better.","PeriodicalId":194186,"journal":{"name":"J-MAS (Jurnal Manajemen dan Sains)","volume":"139 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":"121617335","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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