The hotel industry, especially non-star hotels, is experiencing the development of very tight competition where consumers prioritize service quality in addition to very low prices, which demands the readiness of their human resources. Identify and analyze matters that need to be considered by lodging managers regarding consumer perceptions of the quality of lodging services for service improvement and increasing the readiness of its human resources. This research uses an integrated approach from the QFD Matrix, Servqual and the Kano Model to find out what things (WHATs) are the main problems of consumer complaints and how (HOWs) overcome these consumer complain its focusing on the human resource aspect. There were 16 service attributes from the results of interviews with consumers and brainstorming with inn managers which were then analyzed using the Servqual and Kano Model, it turned out that 10 service attributes did not meet the level of customer expectations and became the WHATs submatrix in QFD. The largest Level of Interest and Percentage of Interest in the HOW sub-matrix (above 10%) is on human resource issues so that service quality improvements are focused on these matters. The research is limited to the case of one of the cheap lodgings as well as limitations on interviews with respondents and hotel managers who are determined randomly. Analysis of service quality was carried out on all service attributes from the results of interviews, but the discussion was only discussed on service attributes that had the highest interest percentage above 10% in the aspect of human resources. Research on human resource aspects of service quality in the hospitality industry by integrating the QFD Matrix, Servqual and Kano Models.
{"title":"Integrated Approach of QFD Matrix, Servqual and Kano Models For Human Resources Analysis in Non Star Hotel Service Quality","authors":"Eka Rakhmat Kabul, Marhalinda Marhalinda, Herminda Herminda, Nurina Nurina, Harry Ganda Wijaya","doi":"10.57096/return.v2i05.103","DOIUrl":"https://doi.org/10.57096/return.v2i05.103","url":null,"abstract":"The hotel industry, especially non-star hotels, is experiencing the development of very tight competition where consumers prioritize service quality in addition to very low prices, which demands the readiness of their human resources. Identify and analyze matters that need to be considered by lodging managers regarding consumer perceptions of the quality of lodging services for service improvement and increasing the readiness of its human resources. This research uses an integrated approach from the QFD Matrix, Servqual and the Kano Model to find out what things (WHATs) are the main problems of consumer complaints and how (HOWs) overcome these consumer complain its focusing on the human resource aspect. There were 16 service attributes from the results of interviews with consumers and brainstorming with inn managers which were then analyzed using the Servqual and Kano Model, it turned out that 10 service attributes did not meet the level of customer expectations and became the WHATs submatrix in QFD. The largest Level of Interest and Percentage of Interest in the HOW sub-matrix (above 10%) is on human resource issues so that service quality improvements are focused on these matters. The research is limited to the case of one of the cheap lodgings as well as limitations on interviews with respondents and hotel managers who are determined randomly. Analysis of service quality was carried out on all service attributes from the results of interviews, but the discussion was only discussed on service attributes that had the highest interest percentage above 10% in the aspect of human resources. Research on human resource aspects of service quality in the hospitality industry by integrating the QFD Matrix, Servqual and Kano Models.","PeriodicalId":402323,"journal":{"name":"Return : Study of Management, Economic and Bussines","volume":"78 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121496518","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 : 2023-05-23DOI: 10.57096/return.v2i05.97
Harries Madiistryanto, F. Hilman
The main problem in this study is how much influence leadership and work motivation have on employee performance at LAZISMU Bekasi Regency, both simul- taneously and partially. The purpose of this study was to determine and analyze leadership and work motivation and employee performance and the magnitude of the influence of leadership and work motivation on employee performance at LAZISMU Bekasi Regency, either simultaneously or partially. The method used in this study is a method with a descriptive and verification approach. The population in this study were employees at LAZISMU Bekasi Regency with a sample of 40 people. The data in this study is primary data, where the data is obtained from respondents' answers to the questionnaires that the authors distribute. The results of the data analysis that the author has done, the results show that there is an influence of leadership and work motivation on improving employee performance at LAZISMU Bekasi Regency either partially or simultaneously.
{"title":"The Effect of Leadership and Motivation on Employee Performance in The Muhammadiyah Zakat and Shadaqah Institution (Lazismu) Bekasi District","authors":"Harries Madiistryanto, F. Hilman","doi":"10.57096/return.v2i05.97","DOIUrl":"https://doi.org/10.57096/return.v2i05.97","url":null,"abstract":"The main problem in this study is how much influence leadership and work motivation have on employee performance at LAZISMU Bekasi Regency, both simul- taneously and partially. The purpose of this study was to determine and analyze leadership and work motivation and employee performance and the magnitude of the influence of leadership and work motivation on employee performance at LAZISMU Bekasi Regency, either simultaneously or partially. The method used in this study is a method with a descriptive and verification approach. The population in this study were employees at LAZISMU Bekasi Regency with a sample of 40 people. The data in this study is primary data, where the data is obtained from respondents' answers to the questionnaires that the authors distribute. The results of the data analysis that the author has done, the results show that there is an influence of leadership and work motivation on improving employee performance at LAZISMU Bekasi Regency either partially or simultaneously.","PeriodicalId":402323,"journal":{"name":"Return : Study of Management, Economic and Bussines","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123507898","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 : 2023-05-23DOI: 10.57096/return.v2i05.101
Nanda Resqy Annisa
This study analyzes and obtains empirical evidence on CEO character, including CEO age, CEO tenure, CEO education level, and CEO gender in tax avoidance. This study uses a sample of the property and real estate sectors listed on the Indonesia Stock Exchange (IDX) during the 2020-2021 period. The number of companies that are sampled are 64 companies with observations for two years using the purposive sampling method-the hypothesis testing of this study uses multiple regression models. The results showed that the CEO's education level and CEO's age had a positive effect on tax avoidance. While CEO tenure, gender does not affect tax avoidance.
{"title":"The Influence of CEO Character on Tax Avoidance In Property And Real Estate Companies Listed on The Indonesia Stock Exchange 2020-2021","authors":"Nanda Resqy Annisa","doi":"10.57096/return.v2i05.101","DOIUrl":"https://doi.org/10.57096/return.v2i05.101","url":null,"abstract":"This study analyzes and obtains empirical evidence on CEO character, including CEO age, CEO tenure, CEO education level, and CEO gender in tax avoidance. This study uses a sample of the property and real estate sectors listed on the Indonesia Stock Exchange (IDX) during the 2020-2021 period. The number of companies that are sampled are 64 companies with observations for two years using the purposive sampling method-the hypothesis testing of this study uses multiple regression models. The results showed that the CEO's education level and CEO's age had a positive effect on tax avoidance. While CEO tenure, gender does not affect tax avoidance.","PeriodicalId":402323,"journal":{"name":"Return : Study of Management, Economic and Bussines","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131312792","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}
PT Mega Power Surya (MPS) is a subsidiary of PT Mega Power Teknindo (MPT) which is engaged in Renewable Energy, especially the Procurement of Goods and Services for Surya Power Generation as a business diversification of the Company PT Mega Power Teknindo. The main purpose of establishing PT MPS is to take advantage of promising business opportunities in expanding PT MPT's business in the field of Renewable energy on the basis of the encouragement of the Presidential Regulation RUEN, Minister of Energy and Mineral Resources and Local Government (RUED) and RUPTL, sustainable energy factors, Go Green and responding to the increase in electricity rates from PLN so that consumers who use electricity will be interested in using surya power plants, namely using natural resources that never run out even though they are used continuously and it is hoped that the price of electricity for consumers will be cheaper using Surya energy compared to fully using electrical energy from PLN. Companies need to plan strategies and conduct business model analysis. The strategy method uses the Value Proposition Canvas, IFE, EFE, VRIO, CPM, SWOT, IE Matrix, QSPM, Porter's Generic Strategy, and Lean Model Business Canvas. The results of this analysis can help in identifying the appropriate business model. With the right strategy and business model, it will enable the newly created company to become a competitive and sustainable company. Using Value Proposition Canvas, EFE, IFE, VRIO, CPM, SWOT, IE, QSPM, Porter's Generic Strategy, and Lean Business Model Canvas. This analytical method helps in determining the right business strategy for PT. Mega Power Surya.
PT Mega Power Surya (MPS)是PT Mega Power Teknindo (MPT)的子公司，从事可再生能源，特别是为Surya发电采购商品和服务，作为PT Mega Power Teknindo公司的业务多样化。建立PT MPS的主要目的是利用有希望的商业机会，扩大PT MPT在可再生能源领域的业务，在总统条例RUEN，能源和矿产资源部长和地方政府(RUED)和rupl的鼓励下，可持续能源因素，绿色环保，并响应PLN电费的增加，以便使用电力的消费者将对使用surya发电厂感兴趣。即使用自然资源，即使它们持续使用，也永远不会耗尽，希望消费者使用Surya能源的电价比完全使用PLN的电能更便宜。公司需要规划战略和进行商业模式分析。策略方法使用价值主张画布、IFE、EFE、VRIO、CPM、SWOT、IE矩阵、QSPM、波特通用策略和精益模式商业画布。此分析的结果可以帮助确定适当的业务模型。有了正确的战略和商业模式，它将使新成立的公司成为一个有竞争力和可持续发展的公司。使用价值主张画布、EFE、IFE、VRIO、CPM、SWOT、IE、QSPM、波特通用策略和精益商业模式画布。这种分析方法有助于确定PT. Mega Power Surya的正确商业战略。
{"title":"Strategic Formulation Analysis of Business Development of PT Mega Power Surya (A Subsidiary of PT Mega Power Teknindo)","authors":"Gagah Daruhadi, Elly Yuliati, Fitri Mutiara Elgasari, Rhian Indradewa, Dimas Angga Negoro","doi":"10.57096/return.v2i05.108","DOIUrl":"https://doi.org/10.57096/return.v2i05.108","url":null,"abstract":"PT Mega Power Surya (MPS) is a subsidiary of PT Mega Power Teknindo (MPT) which is engaged in Renewable Energy, especially the Procurement of Goods and Services for Surya Power Generation as a business diversification of the Company PT Mega Power Teknindo. The main purpose of establishing PT MPS is to take advantage of promising business opportunities in expanding PT MPT's business in the field of Renewable energy on the basis of the encouragement of the Presidential Regulation RUEN, Minister of Energy and Mineral Resources and Local Government (RUED) and RUPTL, sustainable energy factors, Go Green and responding to the increase in electricity rates from PLN so that consumers who use electricity will be interested in using surya power plants, namely using natural resources that never run out even though they are used continuously and it is hoped that the price of electricity for consumers will be cheaper using Surya energy compared to fully using electrical energy from PLN. Companies need to plan strategies and conduct business model analysis. The strategy method uses the Value Proposition Canvas, IFE, EFE, VRIO, CPM, SWOT, IE Matrix, QSPM, Porter's Generic Strategy, and Lean Model Business Canvas. The results of this analysis can help in identifying the appropriate business model. With the right strategy and business model, it will enable the newly created company to become a competitive and sustainable company. Using Value Proposition Canvas, EFE, IFE, VRIO, CPM, SWOT, IE, QSPM, Porter's Generic Strategy, and Lean Business Model Canvas. This analytical method helps in determining the right business strategy for PT. Mega Power Surya.","PeriodicalId":402323,"journal":{"name":"Return : Study of Management, Economic and Bussines","volume":"100 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134296210","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 : 2023-04-23DOI: 10.57096/return.v3i04.91
Hilman Masputra, B. M. Nilasari, M. Nisfiannoor
The purpose of this study was to determine the effect of recruitment and selection, remuneration and rewards, as well as training and development on employee retention mediated by the big data predictive analytics variable. The method in this study uses a quantitative method which is an approach, an assessment based on numbers using statistical calculations. The samples in this study were employees of PT Addis Citra with a total of 145 respondents. The data collection technique used in this study was a questionnaire or questionnaire. While the data analysis in this study used the Structural Equation Model (SEM) with the AMOS 26 program. The research results obtained show that the variables of recruitment and selection, remuneration and rewards, and training and development have an effect on big data predictive analytics. Furthermore, big data predictive analytics variables affect employee retention, and big data predictive analytics has a mediating role in influencing recruitment and selection, remuneration and rewards as well as training and development on employee retention.
{"title":"The Role of Big Data Predictive Analytics as A Mediator of The Influence of Recruitment and Selection, Remuneration and Rewards, Training, and Development on Employee Retention","authors":"Hilman Masputra, B. M. Nilasari, M. Nisfiannoor","doi":"10.57096/return.v3i04.91","DOIUrl":"https://doi.org/10.57096/return.v3i04.91","url":null,"abstract":"The purpose of this study was to determine the effect of recruitment and selection, remuneration and rewards, as well as training and development on employee retention mediated by the big data predictive analytics variable. The method in this study uses a quantitative method which is an approach, an assessment based on numbers using statistical calculations. The samples in this study were employees of PT Addis Citra with a total of 145 respondents. The data collection technique used in this study was a questionnaire or questionnaire. While the data analysis in this study used the Structural Equation Model (SEM) with the AMOS 26 program. The research results obtained show that the variables of recruitment and selection, remuneration and rewards, and training and development have an effect on big data predictive analytics. Furthermore, big data predictive analytics variables affect employee retention, and big data predictive analytics has a mediating role in influencing recruitment and selection, remuneration and rewards as well as training and development on employee retention.","PeriodicalId":402323,"journal":{"name":"Return : Study of Management, Economic and Bussines","volume":"100 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115742778","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 : 2023-04-23DOI: 10.57096/return.v3i04.90
Muhammad Dzul Fikry, Indri Sudanawati Rozas, Faris Muslihul Amin
Service in an organization is highly correlated with the level of customer satisfaction with the quality of service provided. From this activity, improvements will be made to the Business Processing Reengineering method so that the business process can run properly and efficiently. To test whether it is true that the Business Process Reengineering (BPR) approach has been able to minimize customer complaints, in this case, PDAM Giri Tirta Gresik will carry out an identification and analysis stage first on any problems. Based on the existing problems, the focus of this research was emphasized on the service process to fulfill clean water in Gresik Regency, especially in the reengineering process for new installations. A comparison of new installation business processes before and after the Business Process Reengineering, namely the percentage of throughput efficiency tests of 94.44% from 73.99% of ongoing business processes and provides the final simulation results in the form of BPMN notation which takes maximum time. which is obtained in 24 days 2 hours 20 minutes from 26 days 16 hours 5 minutes in the new installation process.
{"title":"Implementation of Business Process Reengineering To Minimize Customer Complaints","authors":"Muhammad Dzul Fikry, Indri Sudanawati Rozas, Faris Muslihul Amin","doi":"10.57096/return.v3i04.90","DOIUrl":"https://doi.org/10.57096/return.v3i04.90","url":null,"abstract":"Service in an organization is highly correlated with the level of customer satisfaction with the quality of service provided. From this activity, improvements will be made to the Business Processing Reengineering method so that the business process can run properly and efficiently. To test whether it is true that the Business Process Reengineering (BPR) approach has been able to minimize customer complaints, in this case, PDAM Giri Tirta Gresik will carry out an identification and analysis stage first on any problems. Based on the existing problems, the focus of this research was emphasized on the service process to fulfill clean water in Gresik Regency, especially in the reengineering process for new installations. A comparison of new installation business processes before and after the Business Process Reengineering, namely the percentage of throughput efficiency tests of 94.44% from 73.99% of ongoing business processes and provides the final simulation results in the form of BPMN notation which takes maximum time. which is obtained in 24 days 2 hours 20 minutes from 26 days 16 hours 5 minutes in the new installation process.","PeriodicalId":402323,"journal":{"name":"Return : Study of Management, Economic and Bussines","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123299063","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}
In this study, there are two variables, namely Variable X (Leadership) and Variable Y (Performance). This research was conducted to determine the Leadership at the Class IIA Karawang Penitentiary, Employee Performance at the Class IIA Penitentiary Karawang. The method used in this research is descriptive analysis method to discuss the problem formulation of how Leadership in Correctional Class IIA Karawang and employee performance at Correctional Class IIA Karawang, and verification analysis to discuss the formulation of the problem of how much influence Leadership has on Employee Performance in Class Penitentiary. IIA Karawang. The data used are primary and secondary data collected through observation, interviews, questionnaires (questionnaires), and literature. The hypothesis of this research is that there is an influence of leadership on employee performance in Correctional Institution class IIA Karawang. To measure the magnitude of the effect of these variables, Simple Linear Regression and Correlation Coefficients and Coefficients of Determination were used with the help of the IBM SPSS application program. Based on the results of data analysis using statistical methods, namely Simple Linear Regression, the Coefficient of Determination (KD) value is 0.45. Based on these results, it can be concluded that Leadership has an effect on Employee Performance at the Class IIA Karawang Penitentiary.
在本研究中，有两个变量，分别是变量X(领导力)和变量Y(绩效)。本研究是为了确定在卡拉旺二级监狱的领导，员工绩效在卡拉旺二级监狱。本研究使用的方法是描述性分析法来讨论卡拉旺二类惩教所的领导力如何影响卡拉旺二类惩教所员工绩效的问题表述，以及验证性分析法来讨论领导对卡拉旺二类惩教所员工绩效影响程度的问题表述。花絮Karawang。使用的数据是通过观察、访谈、问卷调查(问卷)和文献收集的一手和二手数据。本研究的假设是，在惩教机构IIA类卡拉旺，领导对员工绩效有影响。在IBM SPSS应用程序的帮助下，使用简单线性回归和相关系数和决定系数来衡量这些变量的影响程度。采用简单线性回归的统计方法对数据进行分析，其决定系数(Coefficient of Determination, KD)值为0.45。基于这些结果，可以得出结论，领导对员工绩效有影响，在二级卡拉旺监狱。
{"title":"The Influence of Leadership on Employee Performance In Class IIA Central Institution, Karawang","authors":"Bambang Nurakhim, Harries Madiistriyatno, Aji Wijayanto","doi":"10.57096/return.v3i04.93","DOIUrl":"https://doi.org/10.57096/return.v3i04.93","url":null,"abstract":"In this study, there are two variables, namely Variable X (Leadership) and Variable Y (Performance). This research was conducted to determine the Leadership at the Class IIA Karawang Penitentiary, Employee Performance at the Class IIA Penitentiary Karawang. The method used in this research is descriptive analysis method to discuss the problem formulation of how Leadership in Correctional Class IIA Karawang and employee performance at Correctional Class IIA Karawang, and verification analysis to discuss the formulation of the problem of how much influence Leadership has on Employee Performance in Class Penitentiary. IIA Karawang. The data used are primary and secondary data collected through observation, interviews, questionnaires (questionnaires), and literature. The hypothesis of this research is that there is an influence of leadership on employee performance in Correctional Institution class IIA Karawang. To measure the magnitude of the effect of these variables, Simple Linear Regression and Correlation Coefficients and Coefficients of Determination were used with the help of the IBM SPSS application program. Based on the results of data analysis using statistical methods, namely Simple Linear Regression, the Coefficient of Determination (KD) value is 0.45. Based on these results, it can be concluded that Leadership has an effect on Employee Performance at the Class IIA Karawang Penitentiary.","PeriodicalId":402323,"journal":{"name":"Return : Study of Management, Economic and Bussines","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128768340","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 : 2023-04-23DOI: 10.57096/return.v3i04.89
M. Marilyn, H. Ruslim
This study aims to examine the effect of tax sanctions avoidance and the amount of taxpayer income on the compliance of motor vehicle taxpayers in Jakarta with taxpayer awareness as moderation. The distribution of the Google form questionnaire (primary data) with the subject, namely motor vehicle taxpayers whose vehicles have Jakarta plates (plate B), and processed using Smart PLS by testing data validity using outer loading and data reliability using construct reliability and validity. The result obtained by this research by bootstrapping method is that the avoidance of tax sanctions has no effect. In contrast, the amount of taxpayer income and taxpayer awareness have a significant positive effect on motor vehicle taxpayer compliance, and taxpayer awareness does not moderate the effect of tax penalty avoidance and the amount of taxpayer income on motor vehicle taxpayer compliance. Submission of research to be input and information regarding the views of taxpayers regarding the compliance of motor vehicle taxpayers in Jakarta where the government can also continue to improve and develop facilities continue to be adequate and support taxpayers in carrying out their taxpayer compliance. This facility must also be effective and efficient so that taxpayers feel facilitated in carrying out their compliance.
{"title":"The Influence of Tax Sanction Avoidance and Taxpayer Income on Motor Vehicle Tax Compliance in Jakarta with Taxpayer Awareness as Moderation","authors":"M. Marilyn, H. Ruslim","doi":"10.57096/return.v3i04.89","DOIUrl":"https://doi.org/10.57096/return.v3i04.89","url":null,"abstract":"This study aims to examine the effect of tax sanctions avoidance and the amount of taxpayer income on the compliance of motor vehicle taxpayers in Jakarta with taxpayer awareness as moderation. The distribution of the Google form questionnaire (primary data) with the subject, namely motor vehicle taxpayers whose vehicles have Jakarta plates (plate B), and processed using Smart PLS by testing data validity using outer loading and data reliability using construct reliability and validity. The result obtained by this research by bootstrapping method is that the avoidance of tax sanctions has no effect. In contrast, the amount of taxpayer income and taxpayer awareness have a significant positive effect on motor vehicle taxpayer compliance, and taxpayer awareness does not moderate the effect of tax penalty avoidance and the amount of taxpayer income on motor vehicle taxpayer compliance. Submission of research to be input and information regarding the views of taxpayers regarding the compliance of motor vehicle taxpayers in Jakarta where the government can also continue to improve and develop facilities continue to be adequate and support taxpayers in carrying out their taxpayer compliance. This facility must also be effective and efficient so that taxpayers feel facilitated in carrying out their compliance.","PeriodicalId":402323,"journal":{"name":"Return : Study of Management, Economic and Bussines","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116324845","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 : 2023-04-20DOI: 10.57096/return.v3i04.84
E. Ernawati, Andi Maulani Muchtar, Vebby Anwar, Norhaedah Norhaedah
This study aims to analyze the relationship between service quality, perceived utility, and the choices made by go-ride service users in Makassar. The theories used in this study are the service decision theory developed by Kotler and Keller, Davis’s theory of perceived usefulness, and Kotler’s theory of service quality. 50 Makassar go-ride service users were given questionnaires as part of the quantitative study methodology. The Pearson product-moment correlation approach is the one employed for data analysis. The study finds findings that decisions about which services to employ are positively and significantly correlated with both service quality and perceived usefulness.
{"title":"The Relationship Between Service Quality, Perception of Expediency with The Decision of Go-Ride Service Users in Makassar","authors":"E. Ernawati, Andi Maulani Muchtar, Vebby Anwar, Norhaedah Norhaedah","doi":"10.57096/return.v3i04.84","DOIUrl":"https://doi.org/10.57096/return.v3i04.84","url":null,"abstract":"This study aims to analyze the relationship between service quality, perceived utility, and the choices made by go-ride service users in Makassar. The theories used in this study are the service decision theory developed by Kotler and Keller, Davis’s theory of perceived usefulness, and Kotler’s theory of service quality. 50 Makassar go-ride service users were given questionnaires as part of the quantitative study methodology. The Pearson product-moment correlation approach is the one employed for data analysis. The study finds findings that decisions about which services to employ are positively and significantly correlated with both service quality and perceived usefulness.","PeriodicalId":402323,"journal":{"name":"Return : Study of Management, Economic and Bussines","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125585171","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}
Digital adoption is now starting to be utilized by MSME business actors. This study aims to examine the impact of digital technology adoption on financial performance. Data collection in this study used a survey of 520 MSMEs in the food and beverage sector in Indonesia, data analysis was carried out using the purposive sampling method. The variables of concern in this study are digital finance, digital payments, and digital marketing. Furthermore, financial literacy and financial inclusion are proposed as moderation. The results show that digital finance, digital payments and digital marketing have a positive and significant influence on the financial performance of MSMEs, so it can be concluded that MSMEs that adopt digital technology tend to have better performance. Furthermore, moderation of financial literacy and financial inclusion are unable to strengthen the relationship between digital finance, digital payments and digital marketing to financial performance. The implication of this research is that it is important for business owners to consider the adoption of digital technology in order to improve financial performance. The number of businesses that experience an increase in financial performance, will also be followed by an increase in the Indonesian economy. The limitations during this study were conducted, such as the number of large MSME samples that were not comparable to other groups, as well as research results that could not be widely applied to other sectors.
{"title":"Digital Adoption and Financial Performance: Evidence From Indonesian SMES in Food and Beverage Sector","authors":"Kezia Audrey Sazkhya Sinaga, Jenni Irene, Rossalina Christanti","doi":"10.57096/return.v3i04.94","DOIUrl":"https://doi.org/10.57096/return.v3i04.94","url":null,"abstract":"Digital adoption is now starting to be utilized by MSME business actors. This study aims to examine the impact of digital technology adoption on financial performance. Data collection in this study used a survey of 520 MSMEs in the food and beverage sector in Indonesia, data analysis was carried out using the purposive sampling method. The variables of concern in this study are digital finance, digital payments, and digital marketing. Furthermore, financial literacy and financial inclusion are proposed as moderation. The results show that digital finance, digital payments and digital marketing have a positive and significant influence on the financial performance of MSMEs, so it can be concluded that MSMEs that adopt digital technology tend to have better performance. Furthermore, moderation of financial literacy and financial inclusion are unable to strengthen the relationship between digital finance, digital payments and digital marketing to financial performance. The implication of this research is that it is important for business owners to consider the adoption of digital technology in order to improve financial performance. The number of businesses that experience an increase in financial performance, will also be followed by an increase in the Indonesian economy. The limitations during this study were conducted, such as the number of large MSME samples that were not comparable to other groups, as well as research results that could not be widely applied to other sectors.","PeriodicalId":402323,"journal":{"name":"Return : Study of Management, Economic and Bussines","volume":"89 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127199039","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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