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Joys Oktavia; Desfi Dwi; Hwihanus Hwihanus

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to evaluate the effectiveness of the internal control system for the sale of merchandise at Jazzy Souvenir Store. The approach used is a qualitative descriptive method with the application of data analysis techniques using triangulation. Data collection is carried out through observation, interviews, and documentation. The analysis results indicate that the internal control system for the sale of merchandise at Jazzy Souvenir Store is not yet optimal, as evidenced by the lack of adequate organizational structure and the existence of dual functions in the execution of tasks and responsibilities. Additionally, negligence in inventory recording by store employees leads to discrepancies between the physical inventory of merchandise and the recorded inventory in the system.

Restu Putri Permatasari; Oktafianis Oktafianis; Rayhan Gunaningrat

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to determine the influence of brand image, price perception, and promotion on the purchasing decisions of Mie Gacoan products in the Solo region. The study utilizes a quantitative approach, employing primary data obtained through distributing written instruments or questionnaires and receiving responses from 100 samples. Smart PLS (Partial Least Square) analysis is used to evaluate the hypotheses in this research, which is a quantitative approach. Based on the results of the Smart PLS analysis conducted, it shows that purchasing decisions are positively (significantly) influenced by brand image, price perception, and promotion.

Hwihanus Hwihanus; Grace Lodita Hatumena; Alifiarisma Maricar

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to find out how the management control system at the Cita Hati Foundation is regarding the incentive system given to local teaching staff and foreign teaching staff.  The data source for this research uses primary and secondary data.  The aim of this research is to display, explain and analyze the function of implementing a management control system.  This research uses a qualitative descriptive approach, which is usually used to describe and describe current phenomena, whether human engineering or natural.  Primary data was obtained directly from the Cita Hati Christian School, which was the subject of the research.  By conducting direct observations at the Cita Hati Christian School and interviews with people at the school who are related to this research.  The results obtained are that the Cita Hati Foundation has teaching staff who are competent in their fields, not only local teaching staff, but also bringing in foreign teaching staff to improve the quality and value of education.  The presence of foreign teaching staff has both positive and negative impacts on the foundation, especially local teaching staff.  This is due to the differences in treatment given by the foundation to the two.  So the researchers suggest that the Cita Hati Foundation evaluate and revise the incentive program that will be given to employees, in accordance with the policies that have been determined or agreed and the point is that the policies made must be in accordance with the Foundation's ability to provide incentives in accordance with employee performance.  This will encourage better performance so that the company can also develop forward with employees who are loyal and willing to develop together.

Chintya Pradilla Putri; Zuhrinal M Nawawi

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The aim of entrepreneurship education is to develop attitudes, enthusiasm and the ability to create something of value for oneself and others. Creative, innovative, independent, leadership, good money management and never giving up are entrepreneurial attitudes that must be instilled in children from an early age. As followers of the Prophet Muhammad SAW we need to learn from his figure as an entrepreneur. Where in his journey as an entrepreneur, Rasulullah successfully proved that to start a business one does not have to have money first, there are other elements that are more important than that, namely that one must have the right entrepreneurial mentality. The purpose of this article is to analyze the importance of entrepreneurship education instilled from elementary school age in an Islamic perspective. This research uses a qualitative method with a literature-based approach. Qualitative research relies on the collection and analysis of non-numerical data (such as text, video, or audio) to understand concepts, opinions, or results. Entrepreneurship education taught at elementary school level is believed to be able to reduce children's consumption habits, train them to create something of value and give birth to the next generation to create jobs in the future.

Henri Yawan; Akmal Ramadhan Putra Setiawan; Muhammad Naufal Nurfirmansyah; Muhammad Fadli Al-Multazim; Noor Kholis Budiman +2 more

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study examines the impact of pricing strategy and service quality on customer preferences on the Shopee e-commerce platform. This study's methodology, which included a quantitative approach and primary data from a questionnaire, identified 33 Shopee users in Tasikmalaya. An analysis using SPSS confirms that the two factors mentioned above—price strategy and service quality—contribute about 40.5% to consumers' preferences for fashion products on Shopee. Even though price strategy has a significant relationship, service quality has a stronger and more positive impact on customer preferences. Implicitly, it is crucial for e-commerce businesses to improve the quality of their services while meticulously developing price phase strategy to make it more in line with customer preferences. All of this offers advantages for the e-commerce business in developing strategies to meet customer needs in an increasingly competitive market.

Andriyanto Andriyanto; Januar Arafi; Maulia Nur Oktavia; Satria Dwiky Sektiawan; Herlina Manurung

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This article aims to present an in-depth Systematic Literature Review related to several key aspects in the audit domain, including Audit Completion, Subsequent Event Review, Auditor's Report, Management Letter, and Fact Finding. By adopting a systematic approach, this research summarizes and analyzes related scientific literature to provide a comprehensive view of the latest developments in each of these aspects. The results of this literature review provide in-depth insight into strategies and methodologies in completing audits, evaluating the impact of subsequent events, the role and process of preparing auditor reports and management letters, as well as finding relevant facts in the audit process. This research not only provides an overview of current practices in the world of auditing, but also identifies knowledge gaps that may provide a basis for future research. By understanding in depth the key aspects of the auditing process, this article makes an important contribution to the development of audit science and facilitates a better understanding of future challenges and opportunities.  

Elia Rossa; Lissa Rahmawati; Muh Farhan Yudamahendra; Muhammad Rivki Adrian; Nabila Syifaa Azzahra Suwandi +2 more

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Tax compliance is an attitude when taxpayers are able to fulfill their tax obligations with their own awareness. The change in the tax system which originally implemented an official assessment, changed to a self-assessment, is hoped that taxpayers will be more compliant in fulfilling their tax obligations, because taxpayer compliance and awareness greatly influences state revenues from the tax sector. The government also has another way to increase taxpayer compliance, namely by implementing tax amnesty. For taxpayers who take part in the Tax Amnesty program, they can receive forgiveness for the taxes they should pay as well as the elimination of administrative and criminal sanctions. Almost every country has an infrastructure development program to meet the welfare of the general public, including Indonesia and to run this program the main funds come from taxes. So taxes and values ​​have a very important and influential role in the country's development process and as financing for government expenditure for its implementation. This research aims: 1) to find out whether self-assessment has an effect on taxpayer compliance. 2) to find out whether the tax amnesty has an effect on taxpayer compliance. The writing in this article uses a qualitative method with a descriptive approach. So the research results show that self-assessment and tax amnesty have a positive effect on taxpayer compliance.    

Muhamad Riswantoro; Wisnu Pramudya; Ahmad Danu; Endang Kartini Panggiarti

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In today's competitive business environment, there are many companies that look like a single entity when in fact they are made up of several separate companies. Some of these companies conduct business combinations consisting of mergers, acquisitions, and consolidations. In conducting these business combinations, there are regulations that govern, namely PSAK 22 as a result of IFRS convergence. This study aims to further analyze business combinations with IFRS convergence. The research method used is a quantitative engineering approach by focusing on literature review. The results of this study indicate a change in the purchase method to goodwill impairment testing, adjustments to non-controlling interests, and more detailed disclosures.

Beny Sitakar; Wahyu Syarvina

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Research conducted at the Medan City Regional Tax and Retribution Management Agency aims to find out and analyze the actual value of advertising tax revenue with the aim of increasing Regional Original Income (PAD). This research also seeks to understand and analyze the causes of the decline in advertising tax revenues, as well as the factors that cause low taxpayer compliance. Using a descriptive approach, this research relies on interview findings and data regarding advertising tax targets and realization from 2014 to 2018. Data analysis involves surveys at research locations to collect information and draw conclusions, comparing identified problems with relevant theories to obtain support.The lack of contribution from advertising tax revenues to the Medan City Regional Tax Revenue and Retribution Agency is hampering the increase in PAD, due to low performance in achieving predetermined targets and the ineffectiveness of existing regulations. These regulations, especially those that limit the placement of advertisements, such as prohibiting sidewalks and roads and requiring the placement of advertisements on privately owned land, create obstacles for advertising businesses in obtaining location permits. The lack of taxpayer compliance is influenced by several factors such as weak enforcement and supervision of Satpol PP, limited awareness of advertisers, tax officers' inadequate efforts to interact with taxpayers, the large number of taxpayers who do not report, and public expectations regarding the solution. advertising tax arrears.  

Asep Sofwan Munandar; Mohamad Ramdan

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The assessment rating of bank hlth is expected to evalute the prformance of the banking industry. Because bank healtiness represent good financial condition and good management. Risk-based Bank Rating (RBBR) method is used Bank Indonesia as a standard to appraise the rating of the bank health. This study to find out the sundeness level of bank in terms of the aspects of Risk profille, Good Corporate Govermance (GCG), Earnings, and Capital. This was an deskriptif analysis, with the object study is BPR Supra Artapersada Kc. Cibadak, PT. the data were collected through documentation and date analysis techniquen was an analysis of the soundness of bank using the Risk-Bases Bank Rating approach with an assesment converage including Non Ferforming loand, Loan to Deposit Rating, Good Corporate Governmence, Return on Assets, Operational costs on operating income, and Capital Adequacy Ratio factors. The resulth howed the condition of BPR Supra Artapersada Kc. Cibadak, PT. at “healthy criteria” with Non performing Loand of 1,8%, Loan to Deposit Rating of 85%, Maximum credit limit of 0,083%, Return on Assets of 0,034%, Operational costs on operating income of 0,070%, and Capital Adequacy Ratio of 41%..

Muhammad Bintang Prakoso; Christian Wiradendi Wolor; Marsofiyati Marsofiyati

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to analyze document management in the Marketing Department of Kompas Gramedia using the case study method and qualitative approach. By collecting primary data from observations, interviews and documentation, as well as secondary data from literature studies, this research identified a number of relevant findings. The research results show that the Kompas Gramedia Marketing Department has successfully implemented an organized document storage and archiving system, both in physical and digital form, with clear labels and categories. This has increased operational efficiency, collaboration and productivity within the department. However, research also reveals several obstacles in document management, such as data input errors, inappropriate document placement, and an excessive number of documents. The proposed solution includes training, system optimization, clear division of tasks, and capacity management to overcome the problem. By implementing these solutions, the Marketing Department can increase the effectiveness of document management, reduce related errors, and maintain smooth operations. In order to increase understanding of the effectiveness of document management in organizational environments, this research provides valuable insights. In addition, the research results can contribute to the field of archives and information management and provide guidance for other organizations facing similar challenges in document management.

Supyan Assauri; Budi Kramadibrata

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to investigate the influence of product quality and brand image on consumer purchasing decisions for contemporary beverage products, Haus! in the Karawang area. The three main problems that are the focus of this research are: consumer preferences that are more inclined towards contemporary beverage products other than Haus!, lack of optimization of promotions for Haus! compared to other competitors, so that the brand image of Haus! not yet well known among the public, and changes in consumer tastes due to innovations in similar contemporary beverage products, which reduce the tendency to buy Haus! in the Karawang area. This research was conducted using a quantitative approach with a sample size of 247 respondents. The instrument used by researchers is a questionnaire. Quality testing of the instruments used by researchers is validity and reliability testing. The data analysis method in this research uses multiple linear regression with the help of the SPSS application. The test results show that respondents strongly agree that product quality and brand image have a significant influence on purchasing decisions. The conclusion of this research is that product quality and brand image influence the decision to purchase thirst drink products! In Galuhmas Karawang.

Kharisma Sekar

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to further explore the 'Influence of Influencer Marketing on the Purchase Intent of Kimka Hijab Products on Instagram Social Media.' The variable of Influencer Marketing is examined for its impact on the purchase intent of Kimka hijab products on the Instagram social media platform. The study involved 40 respondents and utilized a quantitative research approach. Data was collected through a questionnaire survey and then analyzed using simple linear analysis with SPSS 27. The results of the test showed that the variable of influencer marketing has a significant impact, measuring 6.768 with a significance level of less than 0.050 (0.000).

Bimafaazaa Athallah Veva; Raden Roro Ratna Roostika

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

PT WIKA Industri Manufaktur is a company operating in the automotive sector in Indonesia. The products sold by PT WIMA are the GESITS G1 and GESITS RAYA G electric motorbikes. The company must have an effective and efficient strategy in selling new electric motorbike products in Indonesia. This research aims to determine the implementation of marketing strategies carried out by PT WIMA. This research uses a qualitative approach by conducting interviews and collecting data from several parties involved in the PT WIMA marketing program. Through data collection using observation methods, it can be seen that the marketing strategy carried out by PT WIMA in marketing GESITS electric motorbikes is to use the Segmenting, Targeting, Positioning (STP) marketing strategy and also the 4P Marketing Mix strategy (Product, Price, Promotion, Place)  

Asta Hidayanti; Fitri Kumalasari; Suwarto Suwarto

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to determine: 1) The influence of compensation on job satisfaction of employees at the East Kolaka Regency Tourism and Culture Office. (2) The Influence of Motivation on Job Satisfaction of Employees at the East Kolaka Regency Tourism and Culture Office. This research uses a quantitative method approach. Data collection in this research used observation studies, documentation and questionnaires. The population of this research is all employees who work at the East Kolaka Regency Tourism and Culture Office. Meanwhile, the sample for this research was 34 people, with the sample determined using census techniques. Research instrument testing uses validity and reliability tests with SPSS 25.0. The data analysis technique used in this research is Structural Equation Modeling (SEM) based on Partial Least Square (PLS) through measurement model testing (outer model) and structural model testing (inner model) with Smart PLS 4.0. Based on the research results, it is known that the Compensation Variable has a positive and significant effect on Employee Job Satisfaction, which is shown by a P-Values ​​value of 0.020. And the Motivation Variable has a positive and significant effect on Employee Job Satisfaction, this is shown by a P-Values ​​value of 0.000.    

Almansyah Rundu Wonua; Andry Stephanie Titing; Mardayanti Mardayanti

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine : (1) The Effect Of Work Life Balance On The Performance Of Employees Of The Kolaka District Environmental Service Office. (2) The Effect Of Work Discipline On The Performance Of Employees Of The Kolaka District Environmental Service Office. This study used a quantitative method approach. The sample in this study amounted to43 respondents using the sampling technique, namely the census. Research instrument testing using validity test and reliability test with SPSS 24.00.The research data analysis technique uses the Structural Equating Modeling (SEM-PLS) method with Smart PLS 4.0. Based on the results of this study, it can be seen that the work life balance variable has a positive and significant effect on Employee Performance as shown by the T-Statistic value of 2.814 and P-values of 0.002, and work discipline variables have a positive and significant effect on Employee Performance as shown by the T-Statistic value of 2.266 and P-values of 0.012.

Ruth Theressa Sitinjak; Christian Wiradendi Wolor; Marsofiyati Marsofiyati

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to in  vestigate the influence of entrepreneurial knowledge and entrepreneurial creativity on entrepreneurial intention. The research employs a quantitative measurement approach to assess the impact of entrepreneurial knowledge and entrepreneurial creativity on entrepreneurial intention. The measurement scale used is the Likert scale. The type and source of data for this research are derived from primary data collection. Primary data is information collected directly from respondents through a structured questionnaire. The questionnaire was distributed during the data collection process of this research. The study was conducted by analyzing data from a number of respondents involved in the entrepreneurial context. A survey method was used to gather data from 99 respondents with diverse backgrounds. The analysis method employed was the quantitative analysis of the Inner Model, with calculations of T statistics, R-Square, f-Square, and VIF using SmartPLS version 4.0.9.3. The Outer Model was assessed for Convergent Reliability, Discriminant Validity, Composite Reliability, and Cronbach's Alpha. The research results indicate that entrepreneurial knowledge has a positive and significant influence on entrepreneurial intention. Additionally, entrepreneurial creativity was also found to have a positive and significant impact on entrepreneurial intention. Enhancing entrepreneurial knowledge and promoting creativity can be effective strategies to stimulate entrepreneurial intention in society.

Muhammad Razzaq Yogie Setiawan; Aries Kurniawan; Vembri Aulia Rahmi; Hadi Ismanto

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Muhammadiyah organization and also their business entity have a lot of branch in various region. In Kabupaten Gresik there are Economy and Entrepreneur Council PCM GKB and many business entity. One of the business entity is Inspirasi Kopi Cafe, that was focusing on food and beverages. This business entity relatively new so it needs more strategic and new innovation for the future progress. Business Model Canvas and Ten Types of Innovation is the most perfect business model to be used for the developmen  of Inspirasi Kopi Cafe. In this research use qualitative approach, that was producing descriptive data from deep interview that was held. The data research collected from four diffent source person. From the result of this research that was developed using Ten Types of Innovation is profit model innovation, Innovation of Serve, Innovation that was involving consument and Innovation product system. Reseracher decide to rearrange the Business Model Canvas that was adopted from the old Business Model Canvas with a research using interview and obeservation method, so that it formed the remodelling business model canvas that can help develop the business entity of Inspirasi Kopi Cafe.

Nidia Prastika; Eko Agus Alfianto

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Before there is an interest in buying a product, consumers will first search for product information in various ways. One of them is by looking at review information on several social media, blogs, websites, and favorite influencers. This study aims to determine the effect of Beauty Influencers, Customer Reviews, and Customer Ratings on Interest in Buying Garnier skincare products. The population in this study are Belia Cosmetic consumers at Shopee. This study uses a quantitative approach. The data collection technique was carried out by distributing questionnaires to 100 respondents using a non-probability sampling method through a purposive sampling technique. The results of the study show that beauty influencers have no positive and significant effect on purchase intention. The results of the study show that customer reviews have a positive and significant effect on purchase intention. The results of the study show that customer ratings have a positive and significant effect on purchase intention. The results show that the variables beauty influencer, customer review, and customer rating have a positive and significant effect on the intention to buy Garnier skincare products.

Yeni Kusuma Ningsih; Kholid Murtadlo

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Thel purposel of this papelr is to analyzel: 1) To deltelrminel thel elffelct of Brand Imagel on Purchasing Delcisions in purchasing Somelthing products. 2) To deltelrminel thel elffelct of brand imagel on consumelr satisfaction in purchasing Somelthing products. 3) To deltelrminel thel elffelct of Ellelctronic Word Of Mouth on Purchasing Delcisions in purchasing Somelthing products. 4) To deltelrminel thel elffelct of Ellelctronic Word Of Mouth on Consumelr Satisfaction in purchasing Somelthing products. 5) To deltelrminel thel elffelct of Purchasel Delcision on Consumelr Satisfaction. 6) To deltelrminel thel elffelct of Brand Imagel and Ellelctronic Word Of Mouth simultanelously on Purchasel Delcision and Consumelr Satisfaction. Thel typel of relselarch writteln by this writelr is associativel writing using a quantitativel approach. Thel sampling telchniquel was carrield out using thel Non Probability Sampling telchniquel with a purposivel sampling telchniquel with a population of 114 relspondelnts. With thel critelria: (1) Consumelrs ageld 17 yelars and ovelr (2) Havel purchaseld Somelthing products (3) Havel relvielweld skincarel products onlinel (4) Domicilel in Pasuruan Relgelncy. Whilel thel analysis telchniquel useld is path analysis or path analysis with calculation analysis tools using SPSS 22.