Publication Search

69,815 articles from 602 journals · 1,760 citations tracked

Showing 39521-39540 of 69,815

Analytics

Singgih Alfiyahya; Tantina Haryati

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study analyzes the compliance, transparency, and accountability levels in the campaign finance reports of Party X in South Sumatra, focusing on the management of campaign fund receipts and expenditures. Utilizing a qualitative case study approach, data was gathered through document studies, observation, examination of campaign fund financial reports, and a review of literature on regulations and best practices in campaign fund accountability. Findings indicate efforts toward compliance with existing regulations, yet significant challenges remain in achieving optimal levels of transparency and accountability in campaign fund management. Factors such as insufficient understanding of applicable regulations, lack of awareness regarding the importance of transparency, and complex political pressures and interests often hinder progress. Implications suggest the need for campaign finance reform and increased commitment from stakeholders to enhance integrity and accountability in the political process.

Abdurrahim Abdurrahim; Firmansyah Kusumayadi; Kartin Aprianti

Jurnal Manajemen Bisnis Era Digital 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of work discipline and work ability on the work performance of employees at the Office of the National Population and Family Planning Agency (BKKBN) of Bima City. The research method used is a quantitative approach with survey techniques. Data was collected through a questionnaire distributed to Bima City BKKBN employees. The results of the study show that work discipline and work ability significantly affect employee work performance. Good work discipline can improve employee performance, while adequate work skills also make a positive contribution to work performance. This finding provides practical implications for BKKBN management in an effort to improve employee work performance through strengthening discipline and developing work skills.

Tesya Anggraeni Firdaus; Zandra Dwanita Widodo; Syahri Alhusin

International Journal of Entrepreneurship and Management 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In giving an image to a brand , people also assess business ethics and quality a company's services . People who have high taste in assessing business ethics will prioritize the quality of services provided by the company . If a business ethic that is considered good enough is accompanied by a company's social responsibility, then society will be more interested in providing a good attitude towards the company. The objectives of this research are as follows: 1) To determine the influence of business ethics on customer loyalty. 2) To determine the effect of service quality on customer loyalty. 3) To determine the effect of brand image on customer loyalty. This research was conducted at the PT. Gojek located in Solo . The subjects of this research are consumers of PT. Gojek/ The population in this research is Go-Jek users in the city of Solo. In this research, the sampling technique was carried out using probability sampling , namely random sampling . The sample used was 104 respondents who were Go-Jek users. The research results show that the variable business ethics shows a β coefficient of 0.237 at a significance level of 0.026. The service quality variable shows a β coefficient of 0.292 at a significance level of 0.000. The brand image variable shows a β coefficient of 0.292 at a significance level of 0.000. The Fcount value is 51.107 with a sig value of 0.000. Apart from that, it can also be seen that the calculated F value is 51.107 > F table 2.69, so it can be concluded that Ha is accepted and H0 is rejected . It can be concluded that business ethics, service quality and brand image have a positive and significant effect on customer loyalty.

Ananda Nurhadi Syaifulloh; Iswati Iswati; Anis Fitriyasari; Arief Widjadmoko

Jurnal Riset dan Publikasi Ilmu Ekonomi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the impact of the Accurate application on the efficiency of sales data input at Depo Lakban Surabaya. The research method used is quantitative with a questionnaire as the data collection instrument. The validity test results show that all statement items are valid, with correlation values greater than the critical value. The instrument's reliability was tested using Cronbach's Alpha, which showed a value of 0.945 > 0.600, indicating that the instrument is reliable. The normality test showed that the data is normally distributed with a significance value of 0.143 > 0.05. The regression results show that the Accurate application (X1) has a coefficient of 0.364 with a significance value of 0.005 < 0.05, while another factor (X2) has a coefficient of 0.673 with a significance value of 0.003 < 0.05. The obtained regression equation is Y = 0.901 + 0.364X1 + 0.673X2. The t-test and F-test show that both independent variables significantly influence the efficiency of sales data input. This research concludes that the use of the Accurate application has an influence on the management of sales data input at the Surabaya Lakban Depo Company. And the understanding of Depo Lakban Surabaya employees also influences the company's management.

Hermawan Wihardja; Rachmat Arif

Jurnal Riset dan Publikasi Ilmu Ekonomi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the effect of Current Ratio, Debt to Asset Ratio and Total Asset Turn Over on Net Profit Margin. The data used in this study is secondary data with a population of retail sub-sector companies listed on the Indonesia Stock Exchange with the observation year 2019 - 2022, totaling 31 companies. The sampling technique used in this study was purposive sampling method with data analysis using multiple linear regression methods and using the Statistical Package for the Social Sciences (SPSS) version 22 program and Microsoft Excel for Windows 2019. The results of this study indicate that Current Ratio, Debt to Asset Ratio and Total Asset Turn Over affected Net Profit Margin with a coefficient of determination (R2) of 83.3% and the rest is influenced by other variables not studied in this study.

Mufatikhatun Risqiyanti; Mohamad Maftuh Fauzi

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

TikTok Affiliate is a sales method by promoting a brand's product and then receiving a commission on the sales generated. The purpose of this research is to find out how to market fashion products using TikTok Affiliate. The findings of this study are expected to provide an insight into marketing strategies using TikTok Affiliate. The results of this survey are likely to have practical implications that will help marketing practitioners develop effective strategies to address the challenges in digital marketing, with the ultimate goal of increasing purchases of fashion products.

Luthfiah Nur Fatikha; Mohamad Maftuh Fauzi

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Currently, technological developments in Indonesia are occurring very rapidly, which has resulted in increasingly sophisticated facilities. One form of technology integration is in marketing practices using digital marketing strategies.  The aim of this research is to conceptually examine digital marketing strategies through the Facebook Ads platform to increase competitiveness in the market.  The type of research is a descriptive qualitative approach.  Research data is primary and secondary data in the form of information from supervisors and team members, as well as theory and empirical findings from previous research obtained using literature studies.  The conclusion that can be drawn from the results of the discussion states that digital marketing strategy is a form of marketing that emphasizes brand communication to be able to strengthen its competitiveness in the digital market and increase income significantly.  Theoretically, digital marketing strategies through the social media platform Facebook Ads can not only influence brand satisfaction, but can also lead to increased brand trust and brand loyalty.

Meilani Heni Tanga Guling; Margaretha Restu Palayukan

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The role of taxes is crucial in national development, and taxpayer compliance is a key element of tax revenue. This research aims to determine the influence of taxpayer awareness and tax sanctions on MSME taxpayer compliance at Pasar Segar Makassar. This is a quantitative study using primary data and measured with a Likert scal e. The sample size in this study consists of 51 MSME business actors at Pasar Segar Makassar, determined using the Slovin method. The data analysis technique used in this study employs SPSS version 26 software. The results indicate that taxpayer awareness and tax sanctions have a positive and significant effect on MSME taxpayer compliance.  

Jesica Jesica; Mesi Melisa Lambe; Sita Yubelina Sabandar; Yohanis Tasik Allo

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Efforts to improve taxpayer satisfaction are indeed targets in many regions. The key to achieving success is success in understanding taxpayer desires and satisfaction, so that SAMSAT is required to provide quality services and can provide added value to services for taxpayers. This research aims to determine taxpayer satisfaction with services at the Makassar II Samsat Office. The methods used in this research are the observation method and questionnaire method. The population studied in this research is vehicle tax payers at the Makassar II Samsat Office, Biringkanaya District, and the sample in this research is part of the population to be studied, totaling 100 tax payers. In this research, the type of data used is quantitative. The data analysis used is the process of organizing and sorting data into patterns, categories and basic units of description so that the themes can be found and working hypotheses can be formulated as suggested by the data. The results of this research show that the taxpayer satisfaction variable with services has a positive and significant effect which must provide an understanding regarding the level of taxpayer satisfaction with the services provided in order to provide a positive image of the Makassar II Samsat Office.

Apprilia Apprilia; Desi Linggi Allo; Mika Mallisa; Yohanis Tasik Allo

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The aim of this research is to determine, firstly, the influence of implementing the e-Samsat system on motor vehicle taxpayer compliance, secondly the influence of tax sanctions on motor vehicle taxpayer compliance, thirdly the influence of implementing e-Samsat and tax sanctions on motor vehicle taxpayer compliance. Data collection techniques used questionnaires and documentation. The number of samples in this study was 93 respondents. The data analysis method uses the classic assumption test and t test. The research results show that there is an influence between e-Samsat and tax sanctions on the level of motor vehicle taxpayer compliance

Lady Trifena Masa; Tirta Rangga Datu; Sita Yubelina Sabandar; Yohanis Tasik Allo

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

To be able to reduce corporate tax payments, it is necessary to conduct an evaluation of tax management. Companies can exercise tax aggressiveness to minimize their tax burden without going against existing government policies. This study aims to examine the influence of capital intensity and leverage on tax aggressiveness. The population of this study is companies in the consumer goods industry sector listed on the Indonesia stock exchange for the 2020-2023 period. In collecting samples using the purposive sampling method, then there were 108 samples obtained. The research data used is secondary data in the form of annual financial reports from sample companies. The data analysis methods are classical assumption tests and hypothesis tests.   The results showed that the capital intensity variable had a significant influence on tax aggressiveness, while the leverage variabel has an influence but not significantly on tax aggressiveness.

Khairunisa Suci Putriani

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Companies with good performance are able to achieve the goals the company wants to achieve, namely maximizing profitability or company value. This goal can be achieved by increasing profitability within a company. The aim of this research is to determine the influence of liquidity, leverage, audit committee and inventory turnover on profitability in Consumer Cylicals sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period with a sample of 62 companies obtained through the purposive sampling method. The results of research using multiple linear regression analysis found that: (1) Liquidity, Audit Committee and inventory turnover have a positive and significant effect on profitability. (2) Leverage have a negative and significant effect on profitability.  

Chyntia Dwi Putri; Rindu Rika Gamayuni; Fajar Gustiawaty Dewi; Kamadie Sumanda Syafis

International Journal of Economics and Management Sciences 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to exmine the influence of abnormal accrual, internal control system, and audit findings on the quality of financial reports of district/city goverments in Indonesia. The sampel that used in this study was local goverments in Indonesia at the district/city level in 2020-2022, with the sampel amounted to 1,518 sampels.  The sampel selection is using purposive sampling technique and proceed using multinomial logistic regression analysis. The result of this study indicate that abnormal accrual do not affect the quality of local government financial reports. Then internal control system has a positive effect on the quality of local government financial reports. And audit finding has a negative effect on the quality of local government financial reports.

Bramastyo Kusumo; Ali Muhdor

International Journal of Economics and Management Sciences 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study's objective is to evaluate PT. ABSD financial results. The method used in this study is descriptive qualitative. The study's findings indicate that the company's financial performance as seen in the balance sheet statement is deemed unhealthy due to the lower liquidity value in terms of balance sheet assets. However, because businesses can raise cash and lower financial risk, income statements are seen negatively. In summary, despite the fact that the gross profit margin is declining annually, the income statement's financial performance is deemed unhealthy.    

Yu Alam; Habibullah Jimad

International Journal of Economics and Management Sciences 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the effect of perceived organizational support on job satisfaction of employees of CV Indo Samudra and PT Lumbung Nusantara Nastiti, and to determine the perception of discrimination on job satisfaction of employees of CV Indo Samudra and PT Lumbung Nusantara Nastiti. The type of research used in this study uses quantitative research, using associative methods. The population in this study amounted to 158 and the sample used was 135 employees of CV Indo Samudra and PT Lumbung Nusantara Nastiti with the sampling technique, namely proportionate stratified random sampling. Data analysis using multiple linear regression analysis and hypothesis testing, namely the T test. The results of the T test test show that perceived organizational support has a significant positive effect on job satisfaction of employees of CV Indo Samudra and PT Lumbung Nusantara Nastiti and perceived discrimination has a significant negative effect on job satisfaction.  

Abdelina Abdelina; Lilis Saryani; Juwita Handayani

International Journal of Economics, Management and Accounting 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The Covid-19 pandemic has reduced people's purchasing power and made people's activities all online. Digital literacy needs to be carried out by MSME actors, especially Electronic MSMEs, where they still carry out offline buying and selling activities both in terms of promotion, marketing, and service communication. This study aims to determine the implementation of digital literacy for Electronic MSME actors to go online. Digital literacy is an effort to change and develop activities based on skills and knowledge by using technology. This study uses a qualitative descriptive approach using data analysis techniques Reduction, Display and Conclusion. This research was conducted at the Electronic MSMEs, Padangsidimpuan City, North Sumatera. The results showed that 88% of the understanding of Electronic MSME technology was based on the digital literacy capabilities they had, obtained through digital literacy activities carried out and received many benefits for the online sales system.

Ahmad Sayuti Pulungan; Yusuf Pathuansyah; Rizky Mery Octavianna Lubis

International Journal of Economics, Management and Accounting 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The fishermen face two seasons, namely the fish harvest season and the famine season, where these two seasons greatly affect the income earned by fishermen. In the fish harvest season, fishermen earn relatively large incomes, while in the lean season, fishermen earn relatively little income so that fishermen need to have a strategy in carrying out family financial planning. The purpose of this study was to analyze the financial planning strategies of fishermen's families during the lean season and the fish harvest season. This study uses descriptive qualitative research methods with the number of research respondents of 10 fishermen in sibolga and data collection techniques through in-depth interviews. The results showed that during the fish harvest season, the family's financial planning strategy was to save and serve as business capital. Meanwhile, during the family season, the family's financial planning strategy is a coping strategy by reducing daily expenses and increasing income.

Julia Epitia; Nova Mardiana

International Journal of Economics, Management and Accounting 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Cyberloafing, or employees engaging in non-work-related internet activities, has become a prevalent issue for many companies. Finding out how organizational commitment and workload affect cyberloafing behavior in nurses at the Lampung Province Regional Mental Hospital (RSJD) is the goal of this study. The basic data for this study came from a Likert scale questionnaire. There were 115 nurses in the research sample, and SPSS 29 software was utilized for the multiple linear regression analysis of the data. The study's findings provided evidence in favor of the premise that organizational commitment and workload significantly and negatively influence cyberloafing behavior. The recommendation for the Lampung Province Mental Hospital is to help create an atmosphere where nurses can feel content and at ease at work, as well as to inculcate positive values in them. The Lampung Provincial Mental Hospital ought to establish guidelines for the equitable distribution of nursing responsibilities. To lower the amount of cyberloafing among nurses, the Lampung Provincial Mental Hospital must also implement specific internet usage guidelines.

Sugeng Riani; Mulyono Mulyono; Dharmayanti Pri Handini

International Journal of Economics, Management and Accounting 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine and analyze how the marketing strategy is carried out by PT. Bintang Sayap Utama in Malang in expanding market share. The data analysis technique used by the researcher is quantitative descriptive analysis used to determine the marketing mix, internal and external environment, using SWOT analysis, and to support the use of quantitative analysis in the IFE, EFE, IE, and AHP matrices. The results of the study indicate that the main priority criteria considered by experts in expanding market share is product development. The main priority alternative considered by experts in product development is to carry out distribution cost efficiency.  

M. Candra Gunawan Sitorus; Parameshwara Parameshwara; Bachtiar Simatupang; Erniyanti Erniyanti; Soerya Respationo

International Journal of Social Welfare and Family Law 2024 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

The handling of the crime of sexual intercourse and molestation of minors is a crucial issue that requires serious attention from various parties. The background of this study is the high rate of sexual violence against minors in the Barelang Police area and the need to evaluate the implementation of victim protection in this context. The purpose of this study is to analyze the implications of victim protection in handling the crime of sexual intercourse and molestation of minors in the Barelang Police, as well as to identify obstacles and efforts made to improve this protection. The research method used is normative juridical through library research using secondary data, and also uses an empirical juridical approach through field research using primary data collected through interviews with law enforcement officials, psychologists, victims, and victims' families. Secondary data was obtained from official documents of the Barelang Police, case reports, and related literature. Data analysis was carried out using qualitative descriptive methods to provide a comprehensive picture of the condition of victim protection and its implications. The results of the study show that although there are serious efforts by the Barelang Police in providing protection to victims, there are several significant obstacles that reduce the effectiveness of these protections. The main obstacles include a lack of adequate psychological assistance, lengthy and convoluted legal processes, a lack of public awareness, and ineffective coordination between related institutions. The implications of these barriers include prolonged psychological suffering for victims, a decline in public trust in the justice system, and a lack of justice for victims. Suggestions given to overcome these obstacles include: capacity building and training of law enforcement officials, education and awareness campaigns in the community, and strengthening victim protection systems and facilities by the government. It is hoped that with the implementation of these suggestions, victim protection can be improved, so that justice and welfare for children victims of sexual violence can be realized more optimally.