This study aims to gain comprehensive insights into the impact of tax literacy, taxpayer awareness, and willingness to pay taxes on tax compliance among Small and Medium Enterprises (SMEs). Employing a quantitative methodology, the research involved sixty respondents who underwent an outlier process to complete a questionnaire. Data analysis encompassed descriptive statistics, classical assumption tests, and hypothesis testing. The findings indicate that tax comprehension has a significant influence on SME tax compliance, both partially and simultaneously. However, taxpayer awareness and willingness to pay taxes did not demonstrate a substantial effect on tax compliance levels within the SME sector.
{"title":"Pengaruh Pemahaman Perpajakan, Kesadaran Wajib Pajak Dan Kemauan Membayar Pajak Terhadap Kepatuhan Wajib Pajak Pelaku UMKM","authors":"Chitia Liviana Kurniawan, Rohma Septiawati, Ade Trisyanto","doi":"10.31539/costing.v7i5.11722","DOIUrl":"https://doi.org/10.31539/costing.v7i5.11722","url":null,"abstract":"This study aims to gain comprehensive insights into the impact of tax literacy, taxpayer awareness, and willingness to pay taxes on tax compliance among Small and Medium Enterprises (SMEs). Employing a quantitative methodology, the research involved sixty respondents who underwent an outlier process to complete a questionnaire. Data analysis encompassed descriptive statistics, classical assumption tests, and hypothesis testing. The findings indicate that tax comprehension has a significant influence on SME tax compliance, both partially and simultaneously. However, taxpayer awareness and willingness to pay taxes did not demonstrate a substantial effect on tax compliance levels within the SME sector. \u0000 ","PeriodicalId":406355,"journal":{"name":"Journal of Economic, Bussines and Accounting (COSTING)","volume":"5 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141920931","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 : 2024-07-25DOI: 10.31539/costing.v7i5.11496
Burhan Abel Taqi, Ignatia Martha Hendrati
Indonesia memiliki sumber daya alam yang melimpah, termasuk vanili yang dapat tumbuh dengan baik di negara ini. Antara tahun 2011 dan 2020, terdapat pertumbuhan tahunan dalam tren konsumsi barang-barang yang terbuat dari komponen organik di AS, yang pada gilirannya menyebabkan peningkatan permintaan vanili. Penelitian memiliki tujuan yakni mengkaji daya saing ekspor vanili Indonesia, serta pangsa pasarnya di Amerika Serikat, dan membandingkannya dengan negara pengekspor lainnya dengan mempertimbangkan situasi saat ini. Penelitian ini menggunakan metode deskripsi kuantitatif, dengan penggunaan data sekunder sebagai salah satu jenis data yang digunakan. Keunggulan komparatif komoditas vanili Indonesia di pasar AS dipastikan melalui teknik analisis data seperti Revealed Comparative Advantage (RCA). Untuk mengetahui pangsa pasar dari komoditas vanili Indonesia di pasar Amerika Serikat menggunakan pendekatan Constant Market Share (CMS). Hasil dari penelitian ini menunjukkan bahwa tingkat daya saing vanili Indonesia mampu mengungguli Meksiko dan Uganda namun masih di bawah Madagaskar. Dari segi pangsa pasar, vanili Indonesia memiliki pangsa pasar yang lebih rendah dibandingkan eksportir pesaing lainnya di pasar Amerika Serikat.
{"title":"Analisis Daya Saing Ekspor Vanili Indonesia Di Pasar Amerika Serikat Tahun 2011-2020","authors":"Burhan Abel Taqi, Ignatia Martha Hendrati","doi":"10.31539/costing.v7i5.11496","DOIUrl":"https://doi.org/10.31539/costing.v7i5.11496","url":null,"abstract":"Indonesia memiliki sumber daya alam yang melimpah, termasuk vanili yang dapat tumbuh dengan baik di negara ini. Antara tahun 2011 dan 2020, terdapat pertumbuhan tahunan dalam tren konsumsi barang-barang yang terbuat dari komponen organik di AS, yang pada gilirannya menyebabkan peningkatan permintaan vanili. Penelitian memiliki tujuan yakni mengkaji daya saing ekspor vanili Indonesia, serta pangsa pasarnya di Amerika Serikat, dan membandingkannya dengan negara pengekspor lainnya dengan mempertimbangkan situasi saat ini. Penelitian ini menggunakan metode deskripsi kuantitatif, dengan penggunaan data sekunder sebagai salah satu jenis data yang digunakan. Keunggulan komparatif komoditas vanili Indonesia di pasar AS dipastikan melalui teknik analisis data seperti Revealed Comparative Advantage (RCA). Untuk mengetahui pangsa pasar dari komoditas vanili Indonesia di pasar Amerika Serikat menggunakan pendekatan Constant Market Share (CMS). Hasil dari penelitian ini menunjukkan bahwa tingkat daya saing vanili Indonesia mampu mengungguli Meksiko dan Uganda namun masih di bawah Madagaskar. Dari segi pangsa pasar, vanili Indonesia memiliki pangsa pasar yang lebih rendah dibandingkan eksportir pesaing lainnya di pasar Amerika Serikat.","PeriodicalId":406355,"journal":{"name":"Journal of Economic, Bussines and Accounting (COSTING)","volume":"34 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141803504","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 : 2024-07-25DOI: 10.31539/costing.v7i5.11357
Annisa Rizkia, R. Dewi, Ova Novi Irama, Debby Chintya Ovami
This research aims to determine and analyze the influence of the Quality of Human Resources, Utilization of Information Technology, Internal Control Systems on the Reliability of Village Financial Reporting in Deli Serdang Regency. This research uses quantitative methods. The data collection method uses a questionnaire distributed directly to respondents. The respondents in this study were 52 respondents, namely the village treasurer and village secretary in Tanjung Morawa District, Deli Serdang Regency. As a data acquisition tool used is primary data and the measuring tool uses a Likert scale. This research was conducted in the village of Tanjung Morawa subdistrict. The sampling technique used is saturated sampling in which all members of the population are sampled. The data analysis used is multiple linear regression analysis using the SPPS program version 20. Based on the results of the analysis and discussion of the research results, it shows that the variables Human Resources (X1), Utilization of Information Technology (X2), Internal Control System (X3) are Partial and Simultaneous have a positive and significant influence on the Reliability of Financial Reporting (Y).
{"title":"Analisis Determinan Keandalan Pelaporan Keuangan Pemerintahan Desa Di Kabupaten Deli Serdang","authors":"Annisa Rizkia, R. Dewi, Ova Novi Irama, Debby Chintya Ovami","doi":"10.31539/costing.v7i5.11357","DOIUrl":"https://doi.org/10.31539/costing.v7i5.11357","url":null,"abstract":"This research aims to determine and analyze the influence of the Quality of Human Resources, Utilization of Information Technology, Internal Control Systems on the Reliability of Village Financial Reporting in Deli Serdang Regency. This research uses quantitative methods. The data collection method uses a questionnaire distributed directly to respondents. The respondents in this study were 52 respondents, namely the village treasurer and village secretary in Tanjung Morawa District, Deli Serdang Regency. As a data acquisition tool used is primary data and the measuring tool uses a Likert scale. This research was conducted in the village of Tanjung Morawa subdistrict. The sampling technique used is saturated sampling in which all members of the population are sampled. The data analysis used is multiple linear regression analysis using the SPPS program version 20. Based on the results of the analysis and discussion of the research results, it shows that the variables Human Resources (X1), Utilization of Information Technology (X2), Internal Control System (X3) are Partial and Simultaneous have a positive and significant influence on the Reliability of Financial Reporting (Y).","PeriodicalId":406355,"journal":{"name":"Journal of Economic, Bussines and Accounting (COSTING)","volume":"1 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141804927","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 : 2024-07-25DOI: 10.31539/costing.v7i5.11598
U. Hidayat, Rudiana Fibriani
The rapid development of technology has resulted in many corporate entities adopting digital AIS, while accountants are still trying to catch up with their competencies in the use of IT. This study was conducted to examine the effect of accountant competence on IT availability, financial report quality and financial performance, with the novelty of testing sequential mediation of IT availability and financial report quality. The researcher distributed questionnaires to 110 staff accountants in companies that adopted digital AIS, then the data were processed using SEM-PLS technique. This study found that although accountants have sufficient knowledge and skills, they still feel unfamiliar in using digital accounting information systems. On the other hand, the use of digital AIS can improve the quality of financial statements, but can reduce financial performance due to differences in SAK interpretation in digital AIS programming. However, the point is, quality financial reports, whether made manually or with digital AIS, can help users make the right decisions.
{"title":"Akuntan Yang Unggul, Kinerja Keuangan Yang Unggul: Peran Mediasi Berurutan Antara Ketersediaan Ti Dan Kualitas Laporan Keuangan","authors":"U. Hidayat, Rudiana Fibriani","doi":"10.31539/costing.v7i5.11598","DOIUrl":"https://doi.org/10.31539/costing.v7i5.11598","url":null,"abstract":"The rapid development of technology has resulted in many corporate entities adopting digital AIS, while accountants are still trying to catch up with their competencies in the use of IT. This study was conducted to examine the effect of accountant competence on IT availability, financial report quality and financial performance, with the novelty of testing sequential mediation of IT availability and financial report quality. The researcher distributed questionnaires to 110 staff accountants in companies that adopted digital AIS, then the data were processed using SEM-PLS technique. This study found that although accountants have sufficient knowledge and skills, they still feel unfamiliar in using digital accounting information systems. On the other hand, the use of digital AIS can improve the quality of financial statements, but can reduce financial performance due to differences in SAK interpretation in digital AIS programming. However, the point is, quality financial reports, whether made manually or with digital AIS, can help users make the right decisions.","PeriodicalId":406355,"journal":{"name":"Journal of Economic, Bussines and Accounting (COSTING)","volume":"14 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141804424","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 : 2024-07-24DOI: 10.31539/costing.v7i5.11556
Halimatus Sa'diyah, Krissantina Eferyn
Tujuan penelitian ini adalah untuk menganalisis penerapan digitalisasi laporan keuangan pada UMKM Toko Klontong madura yang hadir dengan jam operasional nonstop 24 jam untuk memberikan kemudahan bagi masyarakat yang mempunyai kebutuhan mendesak. Toko klontong madura menyebar pesat di Surabaya sejak tiga tahun terakhir. Jenis penelitian ini menggunakan pendekatan kualitatif yang mana bertujuan untuk menggali atau membangun satu proposi atau menjelaskan makna dibalik realita. Penggunaan metode ini digunakan untuk menggali berbagai permasalahan yang melingkupi usaha toko klontong. Dalam metode kualitatif diperlukan validasi data internal. Hasil penelitian ini menunjukkan Pencatatan yang dilakukan oleh UMKM Toko Klontong Madura hanya terbatas pemasukan dan pengeluaran setiap hari berdasarkan transaksi. Pentingnya digitalisasi laporan keuangan sebagai upaya bertahannya UMKM Toko Klontong madura di era modern saat ini. Upaya penerapan digitalisasi laporan keuangan harapannya (i) mampu memisahkan antara kegiatan pribadi pemilik usahanya dengan pencatatan keuangan usaha (yaitu pada Laporan Posisi Keuangan); (ii) mampu mendukung upaya keberlanjutan bisnis tersebut; (iii) sebagai suatu kegiatan mencatat, menggolongkan, dan menyajikan transaksi perusahaan menggunakan satuan pengukuran uang; (iv) terdapatnya metode pencatatan yang konsisten dari periode ke periode.
{"title":"Analisis Penerapan Digitalisasi Laporan Keuangan Dalam Meningkatkan Omset UMKM Toko Klontong Madura","authors":"Halimatus Sa'diyah, Krissantina Eferyn","doi":"10.31539/costing.v7i5.11556","DOIUrl":"https://doi.org/10.31539/costing.v7i5.11556","url":null,"abstract":"Tujuan penelitian ini adalah untuk menganalisis penerapan digitalisasi laporan keuangan pada UMKM Toko Klontong madura yang hadir dengan jam operasional nonstop 24 jam untuk memberikan kemudahan bagi masyarakat yang mempunyai kebutuhan mendesak. Toko klontong madura menyebar pesat di Surabaya sejak tiga tahun terakhir. Jenis penelitian ini menggunakan pendekatan kualitatif yang mana bertujuan untuk menggali atau membangun satu proposi atau menjelaskan makna dibalik realita. Penggunaan metode ini digunakan untuk menggali berbagai permasalahan yang melingkupi usaha toko klontong. Dalam metode kualitatif diperlukan validasi data internal. Hasil penelitian ini menunjukkan Pencatatan yang dilakukan oleh UMKM Toko Klontong Madura hanya terbatas pemasukan dan pengeluaran setiap hari berdasarkan transaksi. Pentingnya digitalisasi laporan keuangan sebagai upaya bertahannya UMKM Toko Klontong madura di era modern saat ini. Upaya penerapan digitalisasi laporan keuangan harapannya (i) mampu memisahkan antara kegiatan pribadi pemilik usahanya dengan pencatatan keuangan usaha (yaitu pada Laporan Posisi Keuangan); (ii) mampu mendukung upaya keberlanjutan bisnis tersebut; (iii) sebagai suatu kegiatan mencatat, menggolongkan, dan menyajikan transaksi perusahaan menggunakan satuan pengukuran uang; (iv) terdapatnya metode pencatatan yang konsisten dari periode ke periode. ","PeriodicalId":406355,"journal":{"name":"Journal of Economic, Bussines and Accounting (COSTING)","volume":"48 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141809799","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 : 2024-07-24DOI: 10.31539/costing.v7i5.10772
Linardo Pratama, S. Syaiful
Auditing is an examination process that is carried out critically and systematically. In this process, the party conducting the audit must be independent of the financial statements. Companies really need auditor services, because auditors have an important role in preventing fraud. The profession of an auditor is an individual who focuses on auditing activities. They work to audit various financial-related reports from institutions, agencies, or companies. In carrying out the audit process, auditors always examine the financial data contained in the financial statements. This research is a quantitative study with a survey method conducted at the Surabaya Public Accounting Firm, involving auditors from 47 KAP offices. This study uses a Structural Equation Model (SEM) approach based on Partial Least Square (PLS) to test the relationship between variables. The table indicates that the self-efficacy variable has a significant effect on audit quality. In addition, auditor time pressure also has a significant effect on audit quality. However, the moderating variable of professional ethics cannot moderate the relationship between self-efficacy and auditor time pressure and audit quality significantly.
审计是一个以批判性和系统性方式进行的审查过程。在这个过程中，进行审计的一方必须独立于财务报表。公司确实需要审计师服务，因为审计师在防止欺诈方面发挥着重要作用。审计师的职业是专注于审计活动的个人。他们的工作是审计来自机构、机关或公司的各种财务相关报告。在审计过程中，审计师总是要检查财务报表中包含的财务数据。本研究是一项定量研究，采用调查方法，在泗水公共会计事务所进行，涉及 47 个 KAP 办事处的审计员。本研究采用基于部分最小平方（PLS）的结构方程模型（SEM）方法来检验变量之间的关系。结果表明，自我效能变量对审计质量有显著影响。此外，审计师的时间压力对审计质量也有显著影响。然而，职业道德这一调节变量并不能显著调节自我效能感和审计师时间压力与审计质量之间的关系。
{"title":"Pengaruh Self-Efficacy, Tekanan Waktu Auditor Terhadap Kualitas Audit Dengan Etika Profesi Sebagai Variabel Moderasi","authors":"Linardo Pratama, S. Syaiful","doi":"10.31539/costing.v7i5.10772","DOIUrl":"https://doi.org/10.31539/costing.v7i5.10772","url":null,"abstract":"Auditing is an examination process that is carried out critically and systematically. In this process, the party conducting the audit must be independent of the financial statements. Companies really need auditor services, because auditors have an important role in preventing fraud. The profession of an auditor is an individual who focuses on auditing activities. They work to audit various financial-related reports from institutions, agencies, or companies. In carrying out the audit process, auditors always examine the financial data contained in the financial statements. This research is a quantitative study with a survey method conducted at the Surabaya Public Accounting Firm, involving auditors from 47 KAP offices. This study uses a Structural Equation Model (SEM) approach based on Partial Least Square (PLS) to test the relationship between variables. The table indicates that the self-efficacy variable has a significant effect on audit quality. In addition, auditor time pressure also has a significant effect on audit quality. However, the moderating variable of professional ethics cannot moderate the relationship between self-efficacy and auditor time pressure and audit quality significantly.","PeriodicalId":406355,"journal":{"name":"Journal of Economic, Bussines and Accounting (COSTING)","volume":"44 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141806932","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 : 2024-07-24DOI: 10.31539/costing.v7i5.11490
Ariq Nasharullah, Yadi Ernawadi
This research examines the factors that influence the repurchase intention of Pucuk Harum Tea consumers in Cimahi. One hundred twenty respondents who had experience consuming Pucuk Harum Tea were involved as primary data sources in this research. A cross-sectional method was used to collect data. Meanwhile, the research instrument in the form of a questionnaire has been declared to have passed the convergent validity, discriminant validity, and composite reliability tests. The data analysis technique used is structural equation modelling (SEM) using the Smart-PLS version 3.0 tool. For the seven proposed research hypotheses, five are supported by empirical data. The findings of this study show that sensory has a direct effect on repurchase intention. Meanwhile, affective influence both directly and indirectly on repurchase intention. It is hoped that the results of this research will provide benefits for further study and the objects being assessed regarding designing strategies relevant to improving the quality of sensory and affective attributes. Future researchers are advised to explore other factors that can influence repurchase intention.
{"title":"Sensory And Affective As Antecedents Repurchase Intention Of Pucuk Harum Tea Customers In Cimahi","authors":"Ariq Nasharullah, Yadi Ernawadi","doi":"10.31539/costing.v7i5.11490","DOIUrl":"https://doi.org/10.31539/costing.v7i5.11490","url":null,"abstract":"This research examines the factors that influence the repurchase intention of Pucuk Harum Tea consumers in Cimahi. One hundred twenty respondents who had experience consuming Pucuk Harum Tea were involved as primary data sources in this research. A cross-sectional method was used to collect data. Meanwhile, the research instrument in the form of a questionnaire has been declared to have passed the convergent validity, discriminant validity, and composite reliability tests. The data analysis technique used is structural equation modelling (SEM) using the Smart-PLS version 3.0 tool. For the seven proposed research hypotheses, five are supported by empirical data. The findings of this study show that sensory has a direct effect on repurchase intention. Meanwhile, affective influence both directly and indirectly on repurchase intention. It is hoped that the results of this research will provide benefits for further study and the objects being assessed regarding designing strategies relevant to improving the quality of sensory and affective attributes. Future researchers are advised to explore other factors that can influence repurchase intention.","PeriodicalId":406355,"journal":{"name":"Journal of Economic, Bussines and Accounting (COSTING)","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141807587","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 : 2024-07-24DOI: 10.31539/costing.v7i5.11568
H. Salim, M. A. Anggoro, Munawarah Munawarah
Tujuan dari penelitian ini yaitu untuk menganalisa strategi Anugerah Lestari Mobil (ALMO) dalam mempengaruhi keputusan pembelian konsumen. Penelitian ini menggunakan penelitian kombinasi (mix methods). Peneliti menggunakan teknik yang dikenal dengan “sampling jenuh”. Sampel pada penelitian ini berjumlah 100 pelanggan. Hasil penelitian dengan pengujian hipotesis secara simultan menunjukkan bahwa kualitas produk, harga, dan kepuasan pelanggan berpengaruh dan signifikan terhadap keputusan pembelian. Pengujian hipotesis secara parsial menunjukkan bahwa kualitas produk, harga, dan kepuasan pelanggan berpengaruh positif dan signifikan terhadap keputusan pembelian.
本研究旨在分析 Anugerah Lestari Mobil (ALMO) 影响消费者购买决策的策略。本研究采用混合方法研究。研究人员使用了一种被称为 "饱和抽样 "的技术。本研究的样本共计 100 名客户。同时假设检验的研究结果表明，产品质量、价格和客户满意度对购买决策有显著影响。部分假设检验结果表明，产品质量、价格和顾客满意度对购买决策有积极而重要的影响。
{"title":"Strategi Anugerah Lestari Mobil (ALMO) Medan Dalam Mempengaruhi Keputusan Pembelian Konsumen","authors":"H. Salim, M. A. Anggoro, Munawarah Munawarah","doi":"10.31539/costing.v7i5.11568","DOIUrl":"https://doi.org/10.31539/costing.v7i5.11568","url":null,"abstract":"Tujuan dari penelitian ini yaitu untuk menganalisa strategi Anugerah Lestari Mobil (ALMO) dalam mempengaruhi keputusan pembelian konsumen. Penelitian ini menggunakan penelitian kombinasi (mix methods). Peneliti menggunakan teknik yang dikenal dengan “sampling jenuh”. Sampel pada penelitian ini berjumlah 100 pelanggan. Hasil penelitian dengan pengujian hipotesis secara simultan menunjukkan bahwa kualitas produk, harga, dan kepuasan pelanggan berpengaruh dan signifikan terhadap keputusan pembelian. Pengujian hipotesis secara parsial menunjukkan bahwa kualitas produk, harga, dan kepuasan pelanggan berpengaruh positif dan signifikan terhadap keputusan pembelian.","PeriodicalId":406355,"journal":{"name":"Journal of Economic, Bussines and Accounting (COSTING)","volume":"40 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141809808","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 : 2024-07-24DOI: 10.31539/costing.v7i5.11307
Fathur Rahmat Nabawi, Nandang Nandang, Ismail Yusuf
Pertumbuhan pesat e-commerce di Indonesia di dorong oleh Shopee sebagai pemimpin pasar, yang memanfaatkan jingle iklan untuk meningkatkan brand awareness. Penelitian ini bertujuan menganalisis pengaruh jingle iklan Shopee versi “Shopee COD” terhadap brand awareness Shopee Indonesia. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan deskriptif & verifikatif. Data dikumpulkan melalui kuesioner daring yang disebarkan kepada 95 responden berusia 17-34 tahun yang telah mendengar jingle "Shopee COD". Hasil penelitian menunjukkan adanya pengaruh positif dan kuat antara penggunaan jingle iklan Shopee versi “Shopee COD” dengan peningkatan brand awareness. Analisis regresi linear sederhana menunjukan bahwa jingle mampu mempengaruhi sekitar 62,9% brand awareness Shopee, hal ini menegaskan seberapa besar pengaruh jingle dalam membangun brand awareness Shopee Indonesia. Indikator memorability yang memiliki value tertinggi mengartikan bahwa jingle yang mudah diingat dan dikenal terbukti efektif dalam membentuk ingatan dan menarik perhatian konsumen terhadap merek. Selain itu, temuan ini menggarisbawahi pentingnya kelima indikator (memorability, meaningfulness, likeability, adaptability, dan protectability) dalam pembuatan jingle yang baik untuk strategi pemasaran pengenalan sebuah merek.
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Pub Date : 2024-07-23DOI: 10.31539/costing.v7i5.11386
Pradika Rahayu, A. Witjaksono, Anang Kistyanto
Penelitian ini bertujuan untuk mengetahui strategi reformasi birokrasi dalam pengembangan talenta sumber daya manusia untuk meningkatkan kinerja pegawai, dengan menggunakan penelitian kualitatif engan metode studi kasus berdasarkan rumusan dari Robert K. Yin. Menurut Yin (2014, p. 18). Hasil penelitian menunjukkan bahwa BKD Provinsi Jawa Timur menerapkan kriteria ketat untuk seleksi pegawai yang memenuhi syarat, Kualifikasi pendidikan juga diperhatikan secara ketat, memastikan bahwa setiap pegawai sesuai dengan jabatan yang mereka lamar. Assessment dilakukan secara sistematis dan rutin untuk memetakan pegawai dalam box manajemen talenta, memastikan bahwa setiap penempatan jabatan didasarkan pada data yang objektif
本研究以罗伯特-K-殷（Robert K. Yin）的提法为基础，采用案例研究法进行定性研究，旨在探究在开发人力资源人才以提高员工绩效方面的官僚改革策略。根据 Yin（2014 年，第 18 页）。结果表明，BKD 东爪哇省在选拔合格员工时采用了严格的标准，学历也被严格遵守，确保每位员工都适合所申请的职位。对人才管理箱中的员工进行系统、常规的摸底评估，确保每个职位安排都以客观数据为基础。
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