The purpose of this study is to describe organizational citizenship behavior, organizational commitment, organizational culture and work motivation of employees at the Public Works Department (DPU) of Highways and Spatial Planning in Bojonegoro Regency. To examine and analyze the influence of organizational culture and work motivation on employee organizational citizenship behavior through organizational commitment. The population is 125 people with a sample of 125 people using total sampling. The data analysis technique uses Path Analysis SEM with Smart-PLS. Based on the results of the analysis, it can be concluded that organizational culture, work motivation, organizational commitment and organizational citizenship behavior of DPU Bina Marga and Spatial Planning in Bojonegoro Regency are in good condition. Organizational culture and work motivation have a significant effect on organizational commitment. Organizational culture and organizational commitment have a significant effect on organizational citizenship behavior. Work motivation has no significant effect on employee organizational citizenship behavior. Organizational culture and work motivation have a significant effect on employee organizational citizenship behavior.
{"title":"PENGARUH BUDAYA ORGANISASI DAN MOTIVASI KERJA TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR MELALUI KOMITMEN ORGANISASIONAL","authors":"Retno Wulandari, Woro Utari","doi":"10.51713/jamas.v4i2.85","DOIUrl":"https://doi.org/10.51713/jamas.v4i2.85","url":null,"abstract":"The purpose of this study is to describe organizational citizenship behavior, organizational commitment, organizational culture and work motivation of employees at the Public Works Department (DPU) of Highways and Spatial Planning in Bojonegoro Regency. To examine and analyze the influence of organizational culture and work motivation on employee organizational citizenship behavior through organizational commitment. The population is 125 people with a sample of 125 people using total sampling. The data analysis technique uses Path Analysis SEM with Smart-PLS. Based on the results of the analysis, it can be concluded that organizational culture, work motivation, organizational commitment and organizational citizenship behavior of DPU Bina Marga and Spatial Planning in Bojonegoro Regency are in good condition. Organizational culture and work motivation have a significant effect on organizational commitment. Organizational culture and organizational commitment have a significant effect on organizational citizenship behavior. Work motivation has no significant effect on employee organizational citizenship behavior. Organizational culture and work motivation have a significant effect on employee organizational citizenship behavior.","PeriodicalId":320214,"journal":{"name":"Journal of Applied Management and Accounting Science","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116390693","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 coronavirus (COVID-19), which arrived in early 2020, is transforming the way people live and work, as well as affecting businesses and organizations in every industry. In the hospitality sectors, employees play a decisive role in ensuring that guests have an enjoyable stay. Therefore, it is essential for each employee to strive for work improvement. This study looked at how job satisfaction and organizational citizenship behavior were affected by green human resource management and quality of life at work. There were 149 responses to the survey. Instrumental tests like validity and reliability and hypothesis testing with SPSS and SEM program analysis were used to analyze this research. In order to confirm the instrument's validity and dependability, this study examines employee perceptions at Hotel Mercure Jakarta. The findings demonstrated that job satisfaction, quality of work life, and organizational citizenship behavior are all positively impacted by green human resource management.
{"title":"PENGARUH GREEN HUMAN RESOURCE MANAGEMENT TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR PADA KARYAWAN HOTEL MERCURE DI JAKARTA","authors":"Nurizahara Romadhania, Netania Emilisa, Danti Pujiati","doi":"10.51713/jamas.v4i2.90","DOIUrl":"https://doi.org/10.51713/jamas.v4i2.90","url":null,"abstract":"The coronavirus (COVID-19), which arrived in early 2020, is transforming the way people live and work, as well as affecting businesses and organizations in every industry. In the hospitality sectors, employees play a decisive role in ensuring that guests have an enjoyable stay. Therefore, it is essential for each employee to strive for work improvement. This study looked at how job satisfaction and organizational citizenship behavior were affected by green human resource management and quality of life at work. There were 149 responses to the survey. Instrumental tests like validity and reliability and hypothesis testing with SPSS and SEM program analysis were used to analyze this research. In order to confirm the instrument's validity and dependability, this study examines employee perceptions at Hotel Mercure Jakarta. The findings demonstrated that job satisfaction, quality of work life, and organizational citizenship behavior are all positively impacted by green human resource management.","PeriodicalId":320214,"journal":{"name":"Journal of Applied Management and Accounting Science","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125904861","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}
I Putu Santika, Sili Antari, Yessi Ardianti, Nyoman Purnami
Turnover intention is the behavior of employees to resign from their jobs in an organization. Turnover intention is a phenomenon that is highly avoided by an organization because a high level of turnover intention can cause an instability in the organization and hamper the achievement of organizational goals. This research aims to examine the partial and simultaneous influences of the variables of work stress, organizational culture, and organizational commitment on the turnover intention of the teachers at the vocational high school (SMK) of Restumuning Perean Tabanan. There are 55 respondents in total. The technique of analysis is multiple linear regression. Based on the partial test results, the work stress has a positive and significant influence toward the turnover intention. The organizational culture has a negative and significant influence toward the turnover intention. The organizational commitment has a negative and significant influence toward the turnover intention. Simultaneously, the work stress, organizational culture and organizational commitment have significant influences toward the turnover intention of the teachers at SMK Restumuning Perean Tabanan.
{"title":"PENGARUH STRES KERJA, BUDAYA ORGANISASI, KOMITMEN ORGANISASIONAL TERHADAP TURNOVER INTENTION GURU SMK RESTUMUNING PEREAN","authors":"I Putu Santika, Sili Antari, Yessi Ardianti, Nyoman Purnami","doi":"10.51713/jamas.v4i2.91","DOIUrl":"https://doi.org/10.51713/jamas.v4i2.91","url":null,"abstract":"Turnover intention is the behavior of employees to resign from their jobs in an organization. Turnover intention is a phenomenon that is highly avoided by an organization because a high level of turnover intention can cause an instability in the organization and hamper the achievement of organizational goals. This research aims to examine the partial and simultaneous influences of the variables of work stress, organizational culture, and organizational commitment on the turnover intention of the teachers at the vocational high school (SMK) of Restumuning Perean Tabanan. There are 55 respondents in total. The technique of analysis is multiple linear regression. Based on the partial test results, the work stress has a positive and significant influence toward the turnover intention. The organizational culture has a negative and significant influence toward the turnover intention. The organizational commitment has a negative and significant influence toward the turnover intention. Simultaneously, the work stress, organizational culture and organizational commitment have significant influences toward the turnover intention of the teachers at SMK Restumuning Perean Tabanan.","PeriodicalId":320214,"journal":{"name":"Journal of Applied Management and Accounting Science","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116499358","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}
Ni Kadek Cantika Dewi, Made Zola'Sela Bolabali, I Nengah Aristana
Small and medium industries have an essential role in the economic growth of a country. However, this industry is currently facing various challenges due to changes in an increasingly competitive environment. The purpose of this research is to analyze and explain the influence of transformational leadership on innovative work behavior, and to determine the role of knowledge sharing in the relationship between transformational leadership and innovative work behavior. The population of this study was all export-oriented small and medium industries, totaling 42. Then the sample was determined using the Krejcie and Morgan formulation so that the total sample was 38 industries. Research respondents were selected by recruiting five employees from each industry so the number of respondents who contributed was 190 people. The research findings show that transformational leadership and knowledge sharing positively and significantly affect innovative work behavior. However, knowledge sharing does not moderate the influence shown by transformational leadership on innovative work behavior. Key Word: Transformation leadership, innovative work behavior dan small medium industry
{"title":"KEPEMIMPINAN TRANSFORMASIONAL DAN PERILAKU KERJA INOVATIF: MODERASI BERBAGI PENGETAHUAN","authors":"Ni Kadek Cantika Dewi, Made Zola'Sela Bolabali, I Nengah Aristana","doi":"10.51713/jamas.v4i2.89","DOIUrl":"https://doi.org/10.51713/jamas.v4i2.89","url":null,"abstract":"Small and medium industries have an essential role in the economic growth of a country. However, this industry is currently facing various challenges due to changes in an increasingly competitive environment. The purpose of this research is to analyze and explain the influence of transformational leadership on innovative work behavior, and to determine the role of knowledge sharing in the relationship between transformational leadership and innovative work behavior. The population of this study was all export-oriented small and medium industries, totaling 42. Then the sample was determined using the Krejcie and Morgan formulation so that the total sample was 38 industries. Research respondents were selected by recruiting five employees from each industry so the number of respondents who contributed was 190 people. The research findings show that transformational leadership and knowledge sharing positively and significantly affect innovative work behavior. However, knowledge sharing does not moderate the influence shown by transformational leadership on innovative work behavior. Key Word: Transformation leadership, innovative work behavior dan small medium industry","PeriodicalId":320214,"journal":{"name":"Journal of Applied Management and Accounting Science","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133678061","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 Mundeh Kangin Village area of Tabanan Regency is very potential to be developed. This village has interesting natural characteristics, agricultural products, unique social and cultural life. This study was designed to identify the potential, packaging and distribution channel models of rural tourism packages in Mundeh Kangin Village, Tabanan Regency. This research is a type of qualitative research that uses data collection techniques with direct observation to the research location (observation), in-depth interviews, distributing questionnaires, and using library research. The data is presented in the form of a description by showing the results of in-depth interviews with informants, namely Perbekel, Pokdarwis and local communities in Mundeh Kangin Village. From the results of in-depth interviews, observations and secondary data studies that the main driver in the sustainability of tourism in Mundeh Kangin Village is in the field of agrotourism, referring to the potential of horticultural products, especially durian and mangosteen commodities. The development of agro-tourism is to package various agricultural activities in such a way that it can create a unique attraction (Unique Selling Point) to be presented as agro-tourism. The marketing distribution channel model designed to market rural tourism packages in Mundeh Kangin Village is a direct marketing distribution channel model, namely through digital media.
{"title":"IDENTIFIKASI POTENSI, PENGEMASAN DAN MODEL SALURAN DISTRIBUSI PEMASARAN PAKET WISATA PEDESAAN DI DESA MUNDEH KANGIN, KECAMATAN SELEMADEG BARAT, KABUPATEN TABANAN, BALI","authors":"Ni Luh Redianis, Dewa Ayu Suryawati","doi":"10.51713/jamas.v4i2.87","DOIUrl":"https://doi.org/10.51713/jamas.v4i2.87","url":null,"abstract":"The Mundeh Kangin Village area of Tabanan Regency is very potential to be developed. This village has interesting natural characteristics, agricultural products, unique social and cultural life. This study was designed to identify the potential, packaging and distribution channel models of rural tourism packages in Mundeh Kangin Village, Tabanan Regency. This research is a type of qualitative research that uses data collection techniques with direct observation to the research location (observation), in-depth interviews, distributing questionnaires, and using library research. The data is presented in the form of a description by showing the results of in-depth interviews with informants, namely Perbekel, Pokdarwis and local communities in Mundeh Kangin Village. From the results of in-depth interviews, observations and secondary data studies that the main driver in the sustainability of tourism in Mundeh Kangin Village is in the field of agrotourism, referring to the potential of horticultural products, especially durian and mangosteen commodities. The development of agro-tourism is to package various agricultural activities in such a way that it can create a unique attraction (Unique Selling Point) to be presented as agro-tourism. The marketing distribution channel model designed to market rural tourism packages in Mundeh Kangin Village is a direct marketing distribution channel model, namely through digital media.","PeriodicalId":320214,"journal":{"name":"Journal of Applied Management and Accounting Science","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123602996","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 describe LMX, Employee Engagement and OCB at the Department of Industry and Manpower, Bojonegoro Regency. To examine and analyze the effect of LMX on Employee Engagement, the effect of Employee Engagement on OCB, the effect of LMX on OCB, and the effect of LMX on OCB through Employee Engagement at the Department of Industry and Manpower, Bojonegoro Regency. This type of research is explanatory with a quantitative approach. The population is all employees of the Department of Industry and Manpower of Bojonegoro Regency, amounting to 55 people. The sample was determined as many as 55 people with census sampling technique. To perform data analysis using path analysis with Partial Least Square (PLS). Based on the results of the analysis, it can be concluded that LMX has a significant effect on Employee Engagement at the Department of Industry and Manpower, Bojonegoro Regency. Employee Engagement has no significant effect on OCB at the Department of Industry and Manpower, Bojonegoro Regency. LMX has a significant effect on OCB in the Department of Industry and Manpower, Bojonegoro Regency. LMX has a significant effect on OCB through Employee Engagement at the Department of Industry and Manpower, Bojonegoro Regency.
{"title":"PENGARUH LEADER MEMBER EXCHANGE TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR DENGAN EMPLOYEE ENGAGEMENT SEBAGAI VARIABEL INTERVENING","authors":"Rahayu Setyati, Woro Utari","doi":"10.51713/jamas.v4i2.88","DOIUrl":"https://doi.org/10.51713/jamas.v4i2.88","url":null,"abstract":"This study aims to describe LMX, Employee Engagement and OCB at the Department of Industry and Manpower, Bojonegoro Regency. To examine and analyze the effect of LMX on Employee Engagement, the effect of Employee Engagement on OCB, the effect of LMX on OCB, and the effect of LMX on OCB through Employee Engagement at the Department of Industry and Manpower, Bojonegoro Regency. This type of research is explanatory with a quantitative approach. The population is all employees of the Department of Industry and Manpower of Bojonegoro Regency, amounting to 55 people. The sample was determined as many as 55 people with census sampling technique. To perform data analysis using path analysis with Partial Least Square (PLS). Based on the results of the analysis, it can be concluded that LMX has a significant effect on Employee Engagement at the Department of Industry and Manpower, Bojonegoro Regency. Employee Engagement has no significant effect on OCB at the Department of Industry and Manpower, Bojonegoro Regency. LMX has a significant effect on OCB in the Department of Industry and Manpower, Bojonegoro Regency. LMX has a significant effect on OCB through Employee Engagement at the Department of Industry and Manpower, Bojonegoro Regency.","PeriodicalId":320214,"journal":{"name":"Journal of Applied Management and Accounting Science","volume":"3 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121030037","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}
Ni Wayan Nuratni, Agus Wahyudi Salasa Gama, Anak Agung Made Sastrawan Putra
Taxpayer compliance is actually closely related to the perception of taxpayers in assessing the tax itself. In the last five years, the taxpayer compliance ratio has never reached the target set. The purpose of this study was to determine the effect of income variables and taxpayer perceptions on individual non-employee taxpayer compliance. This study uses a quantitative approach with a research instrument in the form of a questionnaire. The sample used is 137 individual non-employee taxpayers at KPP Pratama North Badung. This study uses six independent variables, namely income, taxpayers' perceptions of tax sanctions, taxpayers' perceptions of law enforcement, taxpayers' perceptions of fair tax treatment, taxpayers' perceptions of transparent and accountable use of tax money, and taxpayers' perceptions of tax incentives. Data analysis was carried out using the structural equation model (SEM) method, with the AMOS 22 program. The results of the analysis show that individual non-employee taxpayer compliance behavior is influenced by income factors and taxpayer perceptions. All independent variables have a positive effect on taxpayer compliance.
{"title":"KEPATUHAN WAJIB PAJAK ORANG PRIBADI BUKAN PEGAWAI: HUBUNGANNYA DENGAN PENDAPATAN DAN PERSEPSI WAJIB PAJAK","authors":"Ni Wayan Nuratni, Agus Wahyudi Salasa Gama, Anak Agung Made Sastrawan Putra","doi":"10.51713/jamas.v4i2.86","DOIUrl":"https://doi.org/10.51713/jamas.v4i2.86","url":null,"abstract":"Taxpayer compliance is actually closely related to the perception of taxpayers in assessing the tax itself. In the last five years, the taxpayer compliance ratio has never reached the target set. The purpose of this study was to determine the effect of income variables and taxpayer perceptions on individual non-employee taxpayer compliance. This study uses a quantitative approach with a research instrument in the form of a questionnaire. The sample used is 137 individual non-employee taxpayers at KPP Pratama North Badung. This study uses six independent variables, namely income, taxpayers' perceptions of tax sanctions, taxpayers' perceptions of law enforcement, taxpayers' perceptions of fair tax treatment, taxpayers' perceptions of transparent and accountable use of tax money, and taxpayers' perceptions of tax incentives. Data analysis was carried out using the structural equation model (SEM) method, with the AMOS 22 program. The results of the analysis show that individual non-employee taxpayer compliance behavior is influenced by income factors and taxpayer perceptions. All independent variables have a positive effect on taxpayer compliance.","PeriodicalId":320214,"journal":{"name":"Journal of Applied Management and Accounting Science","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121468119","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}
Mutria Ferhaeni, Ni Putu Widiastuti, Ni Gusti Ayu Kade Ari Widuantari
This study aims to determine (1) the effect of brand image on purchasing decisions for Bimoli cooking oil at CV Anugrah Agung, (2) the effect of price on buying decisions for Bimoli cooking oil at CV. Anugrah Agung, (3) Influence of Brand Image and Price on Purchase Decision of Bimoli Cooking Oil at CV Anugrah Agung. This research is a descriptive analysis research using a quantitative approach.Collecting data using observation, documentation and questionnaires. The sample, in this study amounted to 80 people and used a random sample method (probability sampling). The validity test used Cronbach's Alpha. Data analysis used multiple linear regression. The results of the study found that (1) Brand Image has a positive and significant effect on purchasing decisions, the value of sig. 0.004 <α 0.005 indicates that H0 is rejected and H1 is rejected.(2) Price has a positive and significant effect on purchasing decisions, the value of Sig.t is 0.000<α 0.05 which indicates that H0 is rejected and H1 is accepted. (3) Brand Image and Price Together have a positive and significant influence on purchasing decisions.The simultaneous contribution or contribution of Brand Image and Price variables to purchasing decisions is 89.4% while 17.4% is determined by other variables not examined in this study.
{"title":"CITRA MEREK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN MINYAK GORENG BIMOLI DI CV. ANUGRAH AGUNG","authors":"Mutria Ferhaeni, Ni Putu Widiastuti, Ni Gusti Ayu Kade Ari Widuantari","doi":"10.51713/jamas.v4i1.68","DOIUrl":"https://doi.org/10.51713/jamas.v4i1.68","url":null,"abstract":"This study aims to determine (1) the effect of brand image on purchasing decisions for Bimoli cooking oil at CV Anugrah Agung, (2) the effect of price on buying decisions for Bimoli cooking oil at CV. Anugrah Agung, (3) Influence of Brand Image and Price on Purchase Decision of Bimoli Cooking Oil at CV Anugrah Agung. This research is a descriptive analysis research using a quantitative approach.Collecting data using observation, documentation and questionnaires. The sample, in this study amounted to 80 people and used a random sample method (probability sampling). The validity test used Cronbach's Alpha. Data analysis used multiple linear regression. The results of the study found that (1) Brand Image has a positive and significant effect on purchasing decisions, the value of sig. 0.004 <α 0.005 indicates that H0 is rejected and H1 is rejected.(2) Price has a positive and significant effect on purchasing decisions, the value of Sig.t is 0.000<α 0.05 which indicates that H0 is rejected and H1 is accepted. (3) Brand Image and Price Together have a positive and significant influence on purchasing decisions.The simultaneous contribution or contribution of Brand Image and Price variables to purchasing decisions is 89.4% while 17.4% is determined by other variables not examined in this study.","PeriodicalId":320214,"journal":{"name":"Journal of Applied Management and Accounting Science","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132812842","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}
Gusti Agung Mirah Arinda, Eka Putri Suryantari, Ni Luh Putu Sri Purnama Pradnyani
Tax payments by tax subjects are a source of income for the state which will be used as a source of financing development activities. On the other hand, tax is a deduction from the company's profit so that this difference in interests triggers certain ways created by the company both legally and illegally in reducing the taxes paid. One of the ways taken by the company is tax avoidance. The purpose of this study was to determine the effect of profitability, firm size and capital intensity on tax avoidance. This research was conducted on mining sector companies listed on the Indonesia Stock Exchange in 2017-2021 with a total sample of 19 companies. Sample selection was done by purposive sampling and data collection was done by documentation. The results show that partially the three independent variables have a positive effect on tax avoidance, this means that the higher profitability, firm size and capital intensity will increase tax avoidance in the companies studied
{"title":"PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PERTAMBANGAN TAHUN 2017-2021","authors":"Gusti Agung Mirah Arinda, Eka Putri Suryantari, Ni Luh Putu Sri Purnama Pradnyani","doi":"10.51713/jamas.v4i1.69","DOIUrl":"https://doi.org/10.51713/jamas.v4i1.69","url":null,"abstract":"Tax payments by tax subjects are a source of income for the state which will be used as a source of financing development activities. On the other hand, tax is a deduction from the company's profit so that this difference in interests triggers certain ways created by the company both legally and illegally in reducing the taxes paid. One of the ways taken by the company is tax avoidance. The purpose of this study was to determine the effect of profitability, firm size and capital intensity on tax avoidance. This research was conducted on mining sector companies listed on the Indonesia Stock Exchange in 2017-2021 with a total sample of 19 companies. Sample selection was done by purposive sampling and data collection was done by documentation. The results show that partially the three independent variables have a positive effect on tax avoidance, this means that the higher profitability, firm size and capital intensity will increase tax avoidance in the companies studied","PeriodicalId":320214,"journal":{"name":"Journal of Applied Management and Accounting Science","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130288325","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}
Luh Kadek Budi Martini, Ejasa Sembiring, dan Frandy Paulus
This study aims to determine the Online Customer Rating and Online Customer Review on Purchase Decisions at the ModeliaFashion store on the Tokopedia Marketplace. This research is the result of quantitative research. Sampling using the slovin formula with a total of 60 respondents. Data collection in this study used a questionnaire with a Likert scale. The data analysis method used multiple linear regression analysis. The results of the study show that: (1) Online Customer Rating has a positive and significant effect on purchasing decisions, the t-count value is 1.970 and the significance value is 0.037. (2) Online Customer Review has a positive and significant effect on purchasing decisions, the t-count value is 3.838 and the significance value is 0.000. (3) Online Customer Rating and Online Customer Review have a simultaneous (simultaneous) effect on purchasing decisions, this is evidenced by the f-count value of 56,112 and a significance value of 0.000 and a coefficient of determination of 0.651 which means that purchasing decisions can be explained by Online Customer Rating and Online Customer Review variables are 65.1% while the remaining 34.9% is explained by other variables not included in this study.
{"title":"CUSTOMER ONLINE CUSTOMER RATING DAN ONLINE CUSTOMER REVIEW TERHADAP KEPUTUSAN PEMBELIAN DI TOKO MODELIAFASHION PADA MARKETPLACE TOKOPEDIA JAKARTA","authors":"Luh Kadek Budi Martini, Ejasa Sembiring, dan Frandy Paulus","doi":"10.51713/jamas.v4i1.67","DOIUrl":"https://doi.org/10.51713/jamas.v4i1.67","url":null,"abstract":"This study aims to determine the Online Customer Rating and Online Customer Review on Purchase Decisions at the ModeliaFashion store on the Tokopedia Marketplace. This research is the result of quantitative research. Sampling using the slovin formula with a total of 60 respondents. Data collection in this study used a questionnaire with a Likert scale. The data analysis method used multiple linear regression analysis. The results of the study show that: (1) Online Customer Rating has a positive and significant effect on purchasing decisions, the t-count value is 1.970 and the significance value is 0.037. (2) Online Customer Review has a positive and significant effect on purchasing decisions, the t-count value is 3.838 and the significance value is 0.000. (3) Online Customer Rating and Online Customer Review have a simultaneous (simultaneous) effect on purchasing decisions, this is evidenced by the f-count value of 56,112 and a significance value of 0.000 and a coefficient of determination of 0.651 which means that purchasing decisions can be explained by Online Customer Rating and Online Customer Review variables are 65.1% while the remaining 34.9% is explained by other variables not included in this study.","PeriodicalId":320214,"journal":{"name":"Journal of Applied Management and Accounting Science","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123455116","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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