The digital age has ushered in a transformative shift in the financial industry, permitting financial institutions to reach previously "unbanked" consumers in emerging economies while keeping current traditional bank customers (Saal et al., 2017). The integration of technology into daily life has given rise to various technology acceptance models and unique user interactions. This study assessed the impact of FinTech on the economic development of developing countries, with a specific focus on Nigeria, to understand its contributions and identify areas for improvement. Data for this study was collected from the Central Bank of Nigeria, Macrotrends, and Statista, covering data from the past ten years, 2010 to 2020. Regression analysis was used in executing the data analysis. The selected FinTech services—ATM, PoS, and mobile payments—showed a fluctuating but generally upward trend in production and popularity, peaking in 2020, likely due to the COVID-19 pandemic. Among these, ATMs were the most popular, although PoS and mobile payments have seen significant growth since 2017 and 2019, respectively. The study concludes that FinTech has a limited impact on GDP per capita, it significantly influences consumer price index and the unemployment rate, indicating its critical role in shaping Nigeria's economic landscape.
{"title":"Impact of Fintech on Economic Development of Third World Countries: A Focus on Nigeria","authors":"Johnson Adewole Adewuyi","doi":"10.47191/jefms/v7-i7-39","DOIUrl":"https://doi.org/10.47191/jefms/v7-i7-39","url":null,"abstract":"The digital age has ushered in a transformative shift in the financial industry, permitting financial institutions to reach previously \"unbanked\" consumers in emerging economies while keeping current traditional bank customers (Saal et al., 2017). The integration of technology into daily life has given rise to various technology acceptance models and unique user interactions. This study assessed the impact of FinTech on the economic development of developing countries, with a specific focus on Nigeria, to understand its contributions and identify areas for improvement. Data for this study was collected from the Central Bank of Nigeria, Macrotrends, and Statista, covering data from the past ten years, 2010 to 2020. Regression analysis was used in executing the data analysis. The selected FinTech services—ATM, PoS, and mobile payments—showed a fluctuating but generally upward trend in production and popularity, peaking in 2020, likely due to the COVID-19 pandemic. Among these, ATMs were the most popular, although PoS and mobile payments have seen significant growth since 2017 and 2019, respectively. The study concludes that FinTech has a limited impact on GDP per capita, it significantly influences consumer price index and the unemployment rate, indicating its critical role in shaping Nigeria's economic landscape.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141828334","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 investigates the factors influencing e-government adoption in the Great Amman Municipality, emphasizing the roles of system trust and service quality. Utilizing the Unified Theory of Acceptance and Use of Technology (UTAUT) framework, data were collected from 389 employees through a structured questionnaire. Confirmatory Factor Analysis (CFA) and Structural Equation Modeling (SEM) were employed to validate the measurement model and test hypothesized relationships. The findings reveal that system trust significantly impacts e-government adoption intentions both directly and indirectly through service quality, which acts as a mediator. Service quality itself is a critical determinant of adoption intention. The combined effect of system trust and service quality explains 56.7% of the variance in adoption intentions. These results underscore the importance of building trust and enhancing service quality to boost e-government adoption rates. The study offers valuable theoretical and practical insights, suggesting that robust cybersecurity measures, transparent communication, and continuous service improvement are essential strategies for encouraging e-government adoption. Future research should explore these relationships in diverse contexts and include longitudinal, qualitative, and comparative studies to provide a comprehensive understanding of e-government adoption dynamics.
{"title":"The Mediating Role of Service Quality in System Trust and E-Government Adoption in Jordan","authors":"Wafaa Abdullah Elayn Aldroubi, Yusnita Yusof","doi":"10.47191/jefms/v7-i7-38","DOIUrl":"https://doi.org/10.47191/jefms/v7-i7-38","url":null,"abstract":"This study investigates the factors influencing e-government adoption in the Great Amman Municipality, emphasizing the roles of system trust and service quality. Utilizing the Unified Theory of Acceptance and Use of Technology (UTAUT) framework, data were collected from 389 employees through a structured questionnaire. Confirmatory Factor Analysis (CFA) and Structural Equation Modeling (SEM) were employed to validate the measurement model and test hypothesized relationships. The findings reveal that system trust significantly impacts e-government adoption intentions both directly and indirectly through service quality, which acts as a mediator. Service quality itself is a critical determinant of adoption intention. The combined effect of system trust and service quality explains 56.7% of the variance in adoption intentions. These results underscore the importance of building trust and enhancing service quality to boost e-government adoption rates. The study offers valuable theoretical and practical insights, suggesting that robust cybersecurity measures, transparent communication, and continuous service improvement are essential strategies for encouraging e-government adoption. Future research should explore these relationships in diverse contexts and include longitudinal, qualitative, and comparative studies to provide a comprehensive understanding of e-government adoption dynamics.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141831114","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}
Fani Firmansyah, Puji Endah Purnamasari, Lailatul Farida, Aninda Waskita Devi
Environmental sustainability is essential for maintaining the quality of life and climate. Along with the modernization of the times and the increasingly massive free radicals, green marketing needs to be implemented to support environmental sustainability. This study aims to develop a research framework that can improve purchasing decisions for environmentally friendly products by increasing green marketing and price. This research is a quantitative study with a sample of 120 students. The results showed that green marketing has a significant positive relationship with green purchase behavior. Furthermore, the results also show that green price is positively related to green purchase behavior.
{"title":"Green Marketing, Green Price and the Effect to Green Purchase Behavior in Young Consumers","authors":"Fani Firmansyah, Puji Endah Purnamasari, Lailatul Farida, Aninda Waskita Devi","doi":"10.47191/jefms/v7-i7-37","DOIUrl":"https://doi.org/10.47191/jefms/v7-i7-37","url":null,"abstract":"Environmental sustainability is essential for maintaining the quality of life and climate. Along with the modernization of the times and the increasingly massive free radicals, green marketing needs to be implemented to support environmental sustainability. This study aims to develop a research framework that can improve purchasing decisions for environmentally friendly products by increasing green marketing and price. This research is a quantitative study with a sample of 120 students. The results showed that green marketing has a significant positive relationship with green purchase behavior. Furthermore, the results also show that green price is positively related to green purchase behavior.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141828845","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}
Elex Sarmigi, Desiana Desiana, Azhar Azhar, Samsul Bahry Harahap, B. Bustami, Elvi Nilda, Eva Sumanti, Gladis Novindani
This research aims to find out whether the level of education and work experience influences the quality of BUMDes financial reports in Siulak District. This research aims to find out whether the level of education and work experience influences the quality of BUMDes financial reports in Siulak District. In this research, the data collection techniques and tools used are quantitative data analysis techniques, and the analysis method used is the multiple linear regression analysis method. The results of this research partially show that the level of education has a positive and significant effect on the quality of financial reports, and work experience has a positive and significant effect on the quality of financial reports. Based on simultaneous test results, the level of education and work experience have a significant effect on the quality of financial reports.
{"title":"The Influence of Educational Level and Work Experience on the Quality of Financial Reporting of Village-Owned Enterprises","authors":"Elex Sarmigi, Desiana Desiana, Azhar Azhar, Samsul Bahry Harahap, B. Bustami, Elvi Nilda, Eva Sumanti, Gladis Novindani","doi":"10.47191/jefms/v7-i3-19","DOIUrl":"https://doi.org/10.47191/jefms/v7-i3-19","url":null,"abstract":"This research aims to find out whether the level of education and work experience influences the quality of BUMDes financial reports in Siulak District. This research aims to find out whether the level of education and work experience influences the quality of BUMDes financial reports in Siulak District. In this research, the data collection techniques and tools used are quantitative data analysis techniques, and the analysis method used is the multiple linear regression analysis method. The results of this research partially show that the level of education has a positive and significant effect on the quality of financial reports, and work experience has a positive and significant effect on the quality of financial reports. Based on simultaneous test results, the level of education and work experience have a significant effect on the quality of financial reports.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140228515","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}
Ruslaini Ruslaini, Eri Kusnanto,, Seger Santoso, Farah Qalbiah, Dessy Marhandrie
This study aims to investigate diversity management strategies within Multinational Corporations (MNCs). Through in-depth interviews and analysis, study examines the strategies utilized by MNC to promote diversity and inclusion in their workplaces. The research identifies key themes and challenges encountered in implementing diversity initiatives, shedding light on the nuanced strategies utilized by corporations to navigate cultural, demographic, and organizational complexities. The finding emphasize the importance of customized diversity initiatives that are in tune with local contexts while also aligning with global corporate goals. Additionally, the study underscores the pivotal role of leadership commitment, organizational culture, and employee engagement in driving effective diversity management practices. In conclusion, this study enriches the comprehension of diversity management within MNCs, providing valuable insights for both practitioners and scholars to improve diversity efforts and cultivate inclusive work environments.
{"title":"Diversity Management Strategies: Perspectives from Multinational Corporation","authors":"Ruslaini Ruslaini, Eri Kusnanto,, Seger Santoso, Farah Qalbiah, Dessy Marhandrie","doi":"10.47191/jefms/v7-i3-18","DOIUrl":"https://doi.org/10.47191/jefms/v7-i3-18","url":null,"abstract":"This study aims to investigate diversity management strategies within Multinational Corporations (MNCs). Through in-depth interviews and analysis, study examines the strategies utilized by MNC to promote diversity and inclusion in their workplaces. The research identifies key themes and challenges encountered in implementing diversity initiatives, shedding light on the nuanced strategies utilized by corporations to navigate cultural, demographic, and organizational complexities. The finding emphasize the importance of customized diversity initiatives that are in tune with local contexts while also aligning with global corporate goals. Additionally, the study underscores the pivotal role of leadership commitment, organizational culture, and employee engagement in driving effective diversity management practices. In conclusion, this study enriches the comprehension of diversity management within MNCs, providing valuable insights for both practitioners and scholars to improve diversity efforts and cultivate inclusive work environments.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140228465","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to analyze and explain the Implementation of Professional Zakat Management at BAZNAS North Kolaka Regency. This research uses a qualitative approach with the data collection method in this research being documentation and interviews with 2 informants with the analytical tool in this research using Statement of Financial Accounting Standards (PSAK 109). The results of this research can be concluded that: professional zakat management at BAZNAS North Kolaka Regency has been implemented in accordance with Statement of Financial Accounting Standards (PSAK 109) based on recording recognition and measurement, presentation and disclosure carried out by BAZNAS North Kolaka Regency. This is demonstrated by the results of financial reports which have been presented in accordance with Statement of Financial Accounting Standards (PSAK 109).
{"title":"Analysis of the Application of Professional Zakat Management at the District Level BAZNAS","authors":"Ishak Awaluddin, Erwin Hadisantoso, Fitriaman Fitriaman, Nurhasanah Nurhasanah","doi":"10.47191/jefms/v7-i3-17","DOIUrl":"https://doi.org/10.47191/jefms/v7-i3-17","url":null,"abstract":"This research aims to analyze and explain the Implementation of Professional Zakat Management at BAZNAS North Kolaka Regency. This research uses a qualitative approach with the data collection method in this research being documentation and interviews with 2 informants with the analytical tool in this research using Statement of Financial Accounting Standards (PSAK 109). The results of this research can be concluded that: professional zakat management at BAZNAS North Kolaka Regency has been implemented in accordance with Statement of Financial Accounting Standards (PSAK 109) based on recording recognition and measurement, presentation and disclosure carried out by BAZNAS North Kolaka Regency. This is demonstrated by the results of financial reports which have been presented in accordance with Statement of Financial Accounting Standards (PSAK 109).","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140236801","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. G. A. Panca Dewi, Ida Bagus Udayana Putra, I. M. Suniastha Amerta, Made Ardhy Dharma Krisnadhi
The existence of human resources plays a central role in the organization or company. The preparation of human resources is a crucial issue in the current era of globalization. Organizational success is highly dependent on employee performance. This study aims to determine and explain the role of organizational commitment in mediating the effect of compensation and competence on employee performance at Fitness Plus in Denpasar City. The population in this study were all employees where the sample determination used non-probability sampling method with saturated sampling technique (census) so that the entire population of 60 people was sampled. Path analysis was used to test the hypothesis in the study and the SmartPLS application was used to test the data obtained in this study. The results showed that compensation and competence have a significant positive effect on organizational commitment. Compensation has a significant positive effect on employee performance, but competence has no significant effect on employee performance. Organizational commitment has no significant effect on employee performance and was unable to mediate the effect of compensation and competence on employee performance.
人力资源的存在在组织或公司中发挥着核心作用。在当今全球化时代，人力资源的准备是一个至关重要的问题。组织的成功在很大程度上取决于员工的表现。本研究旨在确定并解释组织承诺在薪酬和能力对登巴萨市 Fitness Plus 公司员工绩效的影响中的中介作用。本研究的研究对象是所有员工，样本的确定采用了非概率抽样方法和饱和抽样技术（普查），因此整个研究对象为 60 人。研究中使用了路径分析来检验假设，并使用 SmartPLS 应用程序来检验研究中获得的数据。结果显示，报酬和能力对组织承诺有显著的正向影响。报酬对员工绩效有明显的正向影响，但能力对员工绩效没有明显影响。组织承诺对员工绩效的影响不明显，无法调节薪酬和能力对员工绩效的影响。
{"title":"The Role of Organizational Commitment in Mediation Effect of Compensation and Competency on Employee PerformanceThe Role of Organizational Commitment in Mediation Effect of Compensation and Competency on Employee Performance","authors":"I. G. A. Panca Dewi, Ida Bagus Udayana Putra, I. M. Suniastha Amerta, Made Ardhy Dharma Krisnadhi","doi":"10.47191/jefms/v7-i3-14","DOIUrl":"https://doi.org/10.47191/jefms/v7-i3-14","url":null,"abstract":"The existence of human resources plays a central role in the organization or company. The preparation of human resources is a crucial issue in the current era of globalization. Organizational success is highly dependent on employee performance. This study aims to determine and explain the role of organizational commitment in mediating the effect of compensation and competence on employee performance at Fitness Plus in Denpasar City. The population in this study were all employees where the sample determination used non-probability sampling method with saturated sampling technique (census) so that the entire population of 60 people was sampled. Path analysis was used to test the hypothesis in the study and the SmartPLS application was used to test the data obtained in this study. The results showed that compensation and competence have a significant positive effect on organizational commitment. Compensation has a significant positive effect on employee performance, but competence has no significant effect on employee performance. Organizational commitment has no significant effect on employee performance and was unable to mediate the effect of compensation and competence on employee performance.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140236809","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}
Changes in consumer behavior are an ongoing phenomenon and are very important in the world of business, marketing and economics. Consumer behavior has new habits and lifestyles which have made fans of coffee drinking culture popular among the public. The business opportunity to open a coffee shop is one of the growing businesses in Indonesia. The large number of coffee shops in Indonesia makes business competition increasingly fierce and having loyal customers is one of the most important company assets. Starbucks is one of the largest coffee shop brands in Indonesia which really pays attention to marketing strategy and focuses more on customer relationships, namely Customer Relationship Marketing (CRM). Apart from CRM, brand image and brand loyalty also play an important role in differentiating a company and are powerful marketing tools mediated by customer satisfaction. The sample used in this research was 210 taken by purposive sampling. The data obtained were analyzed using structural equation modeling (SEM) analysis with the help of the AMOS 24 application. The research results show that the influence of customer relationship marketing has a significant positive effect on customer loyalty and customer satisfaction. Brand image has an insignificant positive effect on customer loyalty, but has a significant effect on customer satisfaction. Customer satisfaction has a significant positive effect on customer loyalty.
{"title":"The Influence of Customer Relationship Marketing and Brand Image on Customer Loyalty with Customer Satisfaction as a Mediation Variable (Study on Starbucks Coffee Indonesia)","authors":"Nurul Kholifah, Mahrinasari Ms, R. Roslina","doi":"10.47191/jefms/v7-i3-16","DOIUrl":"https://doi.org/10.47191/jefms/v7-i3-16","url":null,"abstract":"Changes in consumer behavior are an ongoing phenomenon and are very important in the world of business, marketing and economics. Consumer behavior has new habits and lifestyles which have made fans of coffee drinking culture popular among the public. The business opportunity to open a coffee shop is one of the growing businesses in Indonesia. The large number of coffee shops in Indonesia makes business competition increasingly fierce and having loyal customers is one of the most important company assets. Starbucks is one of the largest coffee shop brands in Indonesia which really pays attention to marketing strategy and focuses more on customer relationships, namely Customer Relationship Marketing (CRM). Apart from CRM, brand image and brand loyalty also play an important role in differentiating a company and are powerful marketing tools mediated by customer satisfaction. The sample used in this research was 210 taken by purposive sampling. The data obtained were analyzed using structural equation modeling (SEM) analysis with the help of the AMOS 24 application. The research results show that the influence of customer relationship marketing has a significant positive effect on customer loyalty and customer satisfaction. Brand image has an insignificant positive effect on customer loyalty, but has a significant effect on customer satisfaction. Customer satisfaction has a significant positive effect on customer loyalty.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140236707","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}
M. J. Tama, Neli Aida, Arivina Ratih Yulihar Taher, I. Suparta
The aim of APEC cooperation is to promote sustainable and inclusive economic growth, as well as enhance cooperation and economic integration among its members. This study aims to analyze the influence of economic freedom, foreign direct investment, international trade, labor force, inflation, and the Covid-19 pandemic on economic growth in the 19 APEC member countries using multiple linear regression method. This research examines the impact of economic freedom, foreign direct investment, international trade, labor force, inflation, and the Covid-19 pandemic on economic growth. The analysis results indicate that economic freedom, although important, may have limited impact in weak institutional settings. Conversely, foreign direct investment and international trade have proven to have significant positive effects by bringing capital, technology, and innovation as well as enhancing economic efficiency. Moreover, skilled labor force and controlled inflation also support economic growth. However, the Covid-19 pandemic has caused serious disruptions by disrupting supply chains, decreasing demand, and creating economic uncertainty, highlighting the importance of economic resilience and public health. These findings emphasize the importance of policies supporting these factors to drive sustainable economic growth.
{"title":"The Influence of Economic Freedom, Macroeconomic Variables, and the Covid-19 Pandemic on Economic Growth","authors":"M. J. Tama, Neli Aida, Arivina Ratih Yulihar Taher, I. Suparta","doi":"10.47191/jefms/v7-i3-13","DOIUrl":"https://doi.org/10.47191/jefms/v7-i3-13","url":null,"abstract":"The aim of APEC cooperation is to promote sustainable and inclusive economic growth, as well as enhance cooperation and economic integration among its members. This study aims to analyze the influence of economic freedom, foreign direct investment, international trade, labor force, inflation, and the Covid-19 pandemic on economic growth in the 19 APEC member countries using multiple linear regression method. This research examines the impact of economic freedom, foreign direct investment, international trade, labor force, inflation, and the Covid-19 pandemic on economic growth. The analysis results indicate that economic freedom, although important, may have limited impact in weak institutional settings. Conversely, foreign direct investment and international trade have proven to have significant positive effects by bringing capital, technology, and innovation as well as enhancing economic efficiency. Moreover, skilled labor force and controlled inflation also support economic growth. However, the Covid-19 pandemic has caused serious disruptions by disrupting supply chains, decreasing demand, and creating economic uncertainty, highlighting the importance of economic resilience and public health. These findings emphasize the importance of policies supporting these factors to drive sustainable economic growth.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140237140","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}
L. K. Datrini, Cokorda Krisna Yudha, Ni Kadek Putri Wulandari
This research aims to empirically test the influence of understanding tax regulations, tax socialization and servicestax authorities regarding e commerce taxpayer compliance for MSMEs that use e commerce in East Denpasar District and South Denpasar District. The population of this research is individual taxpayers who are MSMEs who use e commerce media to sell and are located in the East Denpasar KPP working area, namely East Denpasar District and South Denpasar District. T he research sample used was 384 respondents taken using the Accidental Sampling method. The analysis technique uses multiple linear regression analysis, coefficient of determination and model feasibility test (F test). Based on the results of data analysis , the variable understanding of tax regulations, tax socialization and tax service services have a positive effect on e commerce taxpayer compliance. Suggestions that can be given from the results of this research are that the Tax Service Office (KPP) ca n carry out outreach by increasing online guides that are easy to access, optimizing counseling and conducting additional train ing for tax officers to establish mechanisms for more effective supervision and for further researchers to explore deeper into th e psychological and social aspects of taxpayer involvement.
{"title":"The Influence of Understanding Tax Regulations, Tax Socialization, and Fiscus Services on Mandatory Compliance E-Commerce Tax","authors":"L. K. Datrini, Cokorda Krisna Yudha, Ni Kadek Putri Wulandari","doi":"10.47191/jefms/v7-i3-15","DOIUrl":"https://doi.org/10.47191/jefms/v7-i3-15","url":null,"abstract":"This research aims to empirically test the influence of understanding tax regulations, tax socialization and servicestax authorities regarding e commerce taxpayer compliance for MSMEs that use e commerce in East Denpasar District and South Denpasar District. The population of this research is individual taxpayers who are MSMEs who use e commerce media to sell and are located in the East Denpasar KPP working area, namely East Denpasar District and South Denpasar District. T he research sample used was 384 respondents taken using the Accidental Sampling method. The analysis technique uses multiple linear regression analysis, coefficient of determination and model feasibility test (F test). Based on the results of data analysis , the variable understanding of tax regulations, tax socialization and tax service services have a positive effect on e commerce taxpayer compliance. Suggestions that can be given from the results of this research are that the Tax Service Office (KPP) ca n carry out outreach by increasing online guides that are easy to access, optimizing counseling and conducting additional train ing for tax officers to establish mechanisms for more effective supervision and for further researchers to explore deeper into th e psychological and social aspects of taxpayer involvement.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140236318","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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