This study aims to examine and analyze how the influence of Brand Trust, Perceived Value and Halal Concern on Brand Preference and Satisfaction and their consequences on Repurchase Intention of consumers of vitamin C products in Jakarta. This research design uses descriptive and causal research by measuring all variables using a Likert scale consisting of 5 points. The sampling technique used was the purposive sampling method which was carried out by distributing questionnaires to 281 respondents. Statistics for data processing with the Structural Equation Model (SEM) analysis method used in this study are SmartPLS version 3.0 and IBM SPSS. The results of this study explain that Brand Trust, Perceived Value and Halal Concern affect Brand Preference and Satisfaction. It was identified that Halal Concern had the most influence on Brand Preference and Satisfaction. Meanwhile, Brand Preference has a higher impact than Satisfaction on Repurchase Intention on vitamin C consumers in Jakarta. The implication of this research is vitamin C producers should register their products to get halal certificate to increase their sales.
{"title":"ANTESEDEN REPURCHASE INTENTION: STUDI EMPIRIS PADA KONSUMEN VITAMIN C SAAT PANDEMI COVID-19 DI JAKARTA","authors":"Vita Briliana, Guniadi Fialim","doi":"10.34208/jba.v25i1.1651","DOIUrl":"https://doi.org/10.34208/jba.v25i1.1651","url":null,"abstract":"This study aims to examine and analyze how the influence of Brand Trust, Perceived Value and Halal Concern on Brand Preference and Satisfaction and their consequences on Repurchase Intention of consumers of vitamin C products in Jakarta. This research design uses descriptive and causal research by measuring all variables using a Likert scale consisting of 5 points. The sampling technique used was the purposive sampling method which was carried out by distributing questionnaires to 281 respondents. Statistics for data processing with the Structural Equation Model (SEM) analysis method used in this study are SmartPLS version 3.0 and IBM SPSS. The results of this study explain that Brand Trust, Perceived Value and Halal Concern affect Brand Preference and Satisfaction. It was identified that Halal Concern had the most influence on Brand Preference and Satisfaction. Meanwhile, Brand Preference has a higher impact than Satisfaction on Repurchase Intention on vitamin C consumers in Jakarta. The implication of this research is vitamin C producers should register their products to get halal certificate to increase their sales.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80985145","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}
Financial statement fraud has received a lot of attention over the past few years and will continue to become a concern because financial statement fraud can appear in various forms such as hiding assets, exaggerating assets, sales and profits, understating liabilities and costs. Even once deceptive fraudulent accounting practices are initiated, a whole system of manipulation will be used to maintain the appearance of sustainability. Financial reports are used by shareholders to measure company performance versus expectations. However, sometimes manipulated to fulfill one's greed. Many studies have been conducted in detecting and predicting the occurrence of financial statement fraud. This study explores the significant impact on corporate culture in the occurrence of financial statement fraud. Culture has been widely accepted as behavior pattern that influences society's character. In studying the occurrence of financial statement fraud, elements of corporate culture need to be considered along with other factors. This research provides a holistic view of the concept of culture and its influence on organizations and behavior. The second objective is to discuss the influence of corporate culture from the perspective of financial statement fraud. The research findings provide suggestions for improving corporate culture.
{"title":"FINANCIAL STATEMENT FRAUD: PENGUJIAN FRAUD HEXAGON DENGAN MODERASI AUDIT COMMITTEE","authors":"Fanny Oktaviany, Reskino","doi":"10.34208/jba.v25i1.1799","DOIUrl":"https://doi.org/10.34208/jba.v25i1.1799","url":null,"abstract":"Financial statement fraud has received a lot of attention over the past few years and will continue to become a concern because financial statement fraud can appear in various forms such as hiding assets, exaggerating assets, sales and profits, understating liabilities and costs. Even once deceptive fraudulent accounting practices are initiated, a whole system of manipulation will be used to maintain the appearance of sustainability. Financial reports are used by shareholders to measure company performance versus expectations. However, sometimes manipulated to fulfill one's greed. Many studies have been conducted in detecting and predicting the occurrence of financial statement fraud. This study explores the significant impact on corporate culture in the occurrence of financial statement fraud. Culture has been widely accepted as behavior pattern that influences society's character. In studying the occurrence of financial statement fraud, elements of corporate culture need to be considered along with other factors. This research provides a holistic view of the concept of culture and its influence on organizations and behavior. The second objective is to discuss the influence of corporate culture from the perspective of financial statement fraud. The research findings provide suggestions for improving corporate culture.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78583874","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 objective of this research is to examine the relationship between gender and investment efficiency levels in the context of developing countries, specifically focusing on companies listed on the Indonesia Stock Exchange during the period of 2020-2021. It is important to determine whether there is a significant influence on the efficiency levels of companies. By employing regression analysis, this study did not find any significant impact between gender diversity and investment efficiency. The results indicate a negative correlation, suggesting that gender diversity in large-sector companies reduces investment efficiency.
{"title":"KERAGAMAN DEWAN DALAM PENGAMBILAN KEPUTUSAN INVESTASI: LEBIH EFISIEN ATAU TIDAK?","authors":"Stefanus, Reynald Emmanuel Dwistia, Vito Raphael, Hadyana Joni, Stefanus Reynald, Emmanuel Dwistia","doi":"10.34208/jba.v25i1.2057","DOIUrl":"https://doi.org/10.34208/jba.v25i1.2057","url":null,"abstract":"The objective of this research is to examine the relationship between gender and investment efficiency levels in the context of developing countries, specifically focusing on companies listed on the Indonesia Stock Exchange during the period of 2020-2021. It is important to determine whether there is a significant influence on the efficiency levels of companies. By employing regression analysis, this study did not find any significant impact between gender diversity and investment efficiency. The results indicate a negative correlation, suggesting that gender diversity in large-sector companies reduces investment efficiency.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72531106","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}
Indra Kusumawardhani, Afni Sirait, Sri Luna Murdianingrum
Changes in the business world due to the COVID-19 pandemic have directly affected the Individual predisposition of business people. The government provides several economic stimuli so that the Indonesian economy and adjustments to tax regulations harmonization of tax regulations. Harmonization of tax regulations is expected to help income from the tax sector with taxpayer compliance in paying taxes. The purpose of this study is to analyze the individual predisposiotion of Batik SME’s in the Special Region of Yogyakarta in carrying out tax payment obligations due to the latest legislation harmonization of tax regulations. This research uses the method of purposive sampling with the number of respondents 50 male respondents and 50 womans respondents. Data were processed using WarpPLS 7.0 to aim of examining direct and indirect causal relationships as well as significant and insignificant ones. The results of the study explain that variableIndividual Predispositon male respondents did not affect taxpayer compliance even though the mediation variable Harmonization of Tax Regulations was added, while for woman respondents this had a direct effect. The tax knowledge variable is directly and significantly related to male and woman taxpayer compliance. The mediation variable Harmonization of Tax Regulations has a significant effect on male respondent taxpayer compliance, but the mediation variable provides an insignificant relationship so that this variable fully mediates for woman respondents.
{"title":"INDIVIDUAL PREDISPOSITION AND TAX KNOWLEDGE: GENDER DIFFERENCE ON TAXPAYER COMPLIANCE OF BATIK MSME","authors":"Indra Kusumawardhani, Afni Sirait, Sri Luna Murdianingrum","doi":"10.34208/jba.v25i1.1841","DOIUrl":"https://doi.org/10.34208/jba.v25i1.1841","url":null,"abstract":"Changes in the business world due to the COVID-19 pandemic have directly affected the Individual predisposition of business people. The government provides several economic stimuli so that the Indonesian economy and adjustments to tax regulations harmonization of tax regulations. Harmonization of tax regulations is expected to help income from the tax sector with taxpayer compliance in paying taxes. The purpose of this study is to analyze the individual predisposiotion of Batik SME’s in the Special Region of Yogyakarta in carrying out tax payment obligations due to the latest legislation harmonization of tax regulations. This research uses the method of purposive sampling with the number of respondents 50 male respondents and 50 womans respondents. Data were processed using WarpPLS 7.0 to aim of examining direct and indirect causal relationships as well as significant and insignificant ones. The results of the study explain that variableIndividual Predispositon male respondents did not affect taxpayer compliance even though the mediation variable Harmonization of Tax Regulations was added, while for woman respondents this had a direct effect. The tax knowledge variable is directly and significantly related to male and woman taxpayer compliance. The mediation variable Harmonization of Tax Regulations has a significant effect on male respondent taxpayer compliance, but the mediation variable provides an insignificant relationship so that this variable fully mediates for woman respondents.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":"4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87445897","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 research is to provide empirical evidence regarding the mediating effect of tax awareness on relation between tax knowledge and taxpayer compliance. The impact of the tax services, tax sanctions, tax payer environment, tax understanding, on taxpayer compliance. The sample used in this research are respondents who are taxpayers in DKI Jakarta, Indonesia and work as entrepreneurs or freelancers. The method used for sampling in this research is Convenience Sampling. The number of samples for this research is 63 respondents. Testing data using SEM-PLS. The results that were obtained from this research are tax awareness has medating influence on relation between tax knowledge and taxpayer compliance. Tax services and tax sanctions have an influence on taxpayer compliance. Meanwhile, for taxpayer environment and tax understanding have no effect on taxpayer compliance. A taxpayer who has tax knowledge is more likely to have tax awareness which ultimately obeys in paying and reporting taxes.
{"title":"TAXPAYER COMPLIANCE: TAXPAYER BEHAVIOR ANALYSIS AND TAX AWARENESS AS A MEDIATING IN INDONESIA","authors":"Yulius Kurnia Susanto, Isabella Fiorita","doi":"10.34208/jba.v25i1.2067","DOIUrl":"https://doi.org/10.34208/jba.v25i1.2067","url":null,"abstract":"The purpose of this research is to provide empirical evidence regarding the mediating effect of tax awareness on relation between tax knowledge and taxpayer compliance. The impact of the tax services, tax sanctions, tax payer environment, tax understanding, on taxpayer compliance. The sample used in this research are respondents who are taxpayers in DKI Jakarta, Indonesia and work as entrepreneurs or freelancers. The method used for sampling in this research is Convenience Sampling. The number of samples for this research is 63 respondents. Testing data using SEM-PLS. The results that were obtained from this research are tax awareness has medating influence on relation between tax knowledge and taxpayer compliance. Tax services and tax sanctions have an influence on taxpayer compliance. Meanwhile, for taxpayer environment and tax understanding have no effect on taxpayer compliance. A taxpayer who has tax knowledge is more likely to have tax awareness which ultimately obeys in paying and reporting taxes.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91190194","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}
Adillah Abir Syofnita, Elfiswandi Elfiswandi, R. Putra, Hasmaynelis Fitri
This study aims to determine the effect of deferred tax expense,tax planning and managerial ownership of earnings management with institutional ownership as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The sample in this study used a purposive sampling method, so that there were 58 companies that would be sampled for 5 consecutive years so that a total of 290 companies were observed. This research usesmoderated regression analysis (MRA) with the help of the Eviews 10 program. The results of testing the hypothesis state that deferred tax expense andtax planning has a positive and significant effect on earnings management, while institutional ownership has no significant effect on earnings management, then institutional ownership is able to moderate the relationship between deferred tax expense andtax planning on earnings management while institutional ownership is not able to moderate the relationship between managerial ownership on earnings management.
{"title":"PERPAJAKAN DAN MANAJEMEN LABA: PERAN KEPEMILIKAN INSTITUSIONAL","authors":"Adillah Abir Syofnita, Elfiswandi Elfiswandi, R. Putra, Hasmaynelis Fitri","doi":"10.34208/jba.v25i1.1855","DOIUrl":"https://doi.org/10.34208/jba.v25i1.1855","url":null,"abstract":"This study aims to determine the effect of deferred tax expense,tax planning and managerial ownership of earnings management with institutional ownership as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The sample in this study used a purposive sampling method, so that there were 58 companies that would be sampled for 5 consecutive years so that a total of 290 companies were observed. This research usesmoderated regression analysis (MRA) with the help of the Eviews 10 program. The results of testing the hypothesis state that deferred tax expense andtax planning has a positive and significant effect on earnings management, while institutional ownership has no significant effect on earnings management, then institutional ownership is able to moderate the relationship between deferred tax expense andtax planning on earnings management while institutional ownership is not able to moderate the relationship between managerial ownership on earnings management.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":"114 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85344985","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}
Pub Date : 2023-06-26DOI: 10.21107/infestasi.v19i1.19396
Atika Gando Suri, Rahmat Febrianto, Erna Widiastuty
{"title":"Pengaruh Proporsi Wanita pada Dewan dan Kualitas Audit terhadap Real Earning Management pada Perusahaan BUMN di Indonesia","authors":"Atika Gando Suri, Rahmat Febrianto, Erna Widiastuty","doi":"10.21107/infestasi.v19i1.19396","DOIUrl":"https://doi.org/10.21107/infestasi.v19i1.19396","url":null,"abstract":"","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":"27 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76264640","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}
Pub Date : 2023-06-26DOI: 10.21107/infestasi.v19i1.19413
Poppy Wulandari, M. Ibrahim
Fintech lending plays significant role in Indonesia as a developing country where the need for loan funds is very high. Although the reason for the significant growth of fintech lending in Indonesia is motivated by the consumerist nature of the Indonesian people in the use of loan funds, the presence of fintech lending has also become a solution in the ease of obtaining loan funds. In Indonesia, fintech lending services are not only available on fintech lending platforms, but are also available on e-commerce. This study aims to examine the practice of business ethics in fintech lending services provided by Shopee's collaboration with Lentera Dana Nusantara (LDN), namely SPinjam. This study uses a qualitative research method with a normative juridical approach. The collection of data in this study comes from primary and secondary data sources. In this study, interview results from informants were processed using MAXQDA Standard software to interpret the results systematically. For the sake of the validity of the research results, this study also involved a triangulation approach to check the correctness of the data from information obtained from primary and secondary sources. Even though the results of this study show a tendency for good business ethics from SPinjam, there are still findings indicating that the regulations in SPinjam are not transparent, especially regarding information about the amount of interest charged to users.
作为一个对贷款资金需求非常高的发展中国家，金融科技贷款在印尼发挥着重要作用。虽然印尼金融科技贷款显著增长的原因是由于印尼人在使用贷款资金方面的消费主义性质，但金融科技贷款的存在也成为获得贷款资金的便利性的解决方案。在印尼，金融科技贷款服务不仅可以在金融科技贷款平台上使用，也可以在电子商务上使用。本研究旨在考察Shopee与Lentera Dana Nusantara (LDN)(即SPinjam)合作提供的金融科技贷款服务中的商业道德实践。本研究采用定性研究方法和规范的司法方法。本研究的数据收集来自一手和二手数据来源。本研究采用MAXQDA Standard软件对被调查者的访谈结果进行处理，对结果进行系统解读。为了研究结果的有效性，本研究还涉及到三角测量的方法来检查数据的正确性，从第一手资料和二手资料中获得的信息。尽管本研究结果显示SPinjam有良好的商业道德倾向，但仍有发现表明SPinjam的法规不透明，特别是关于向用户收取的利息金额的信息。
{"title":"Fintech Lending Business Ethics in Indonesia: A Case Study of Shopee Pinjam (SPinjam)","authors":"Poppy Wulandari, M. Ibrahim","doi":"10.21107/infestasi.v19i1.19413","DOIUrl":"https://doi.org/10.21107/infestasi.v19i1.19413","url":null,"abstract":"Fintech lending plays significant role in Indonesia as a developing country where the need for loan funds is very high. Although the reason for the significant growth of fintech lending in Indonesia is motivated by the consumerist nature of the Indonesian people in the use of loan funds, the presence of fintech lending has also become a solution in the ease of obtaining loan funds. In Indonesia, fintech lending services are not only available on fintech lending platforms, but are also available on e-commerce. This study aims to examine the practice of business ethics in fintech lending services provided by Shopee's collaboration with Lentera Dana Nusantara (LDN), namely SPinjam. This study uses a qualitative research method with a normative juridical approach. The collection of data in this study comes from primary and secondary data sources. In this study, interview results from informants were processed using MAXQDA Standard software to interpret the results systematically. For the sake of the validity of the research results, this study also involved a triangulation approach to check the correctness of the data from information obtained from primary and secondary sources. Even though the results of this study show a tendency for good business ethics from SPinjam, there are still findings indicating that the regulations in SPinjam are not transparent, especially regarding information about the amount of interest charged to users.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":"36 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78743911","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}
Pub Date : 2023-06-26DOI: 10.21107/infestasi.v19i1.20004
Indah Shofiyah, Dewi Amalia, Azmi Rizalullah
Preparation and financial reporting is an obligation that is done for every organization both private sector and public sector. This is because the financial statements serve as a benchmark to see if the performance is happening in an institution can run
{"title":"Determinan Kualitas Laporan Keuangan Pemerintah Daerah","authors":"Indah Shofiyah, Dewi Amalia, Azmi Rizalullah","doi":"10.21107/infestasi.v19i1.20004","DOIUrl":"https://doi.org/10.21107/infestasi.v19i1.20004","url":null,"abstract":"Preparation and financial reporting is an obligation that is done for every organization both private sector and public sector. This is because the financial statements serve as a benchmark to see if the performance is happening in an institution can run","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":"24 2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88690828","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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