Publication Search

This study aims to explore and empirically test the impact of Gross Domestic Product (GDP) and inflation on value-added tax (VAT) receipts. The research was conducted in Indonesia over the period from 1993 to 2022, using a sample of 30 observations on GDP, inflation and VAT. The sampling method employed was non-probability sampling with a saturation sampling technique, where the entire population was used as the sample. The analysis technique applied was multiple linear regression. The results indicate that, individually, GDP has a significant effect on VAT receipts (t-value > t-table) 2.064 > 2.059; an increase in GDP is likely to enhance VAT receipts due to the increase in household income, which supports the consumption of goods and services. In contrast, inflation does not have a significant effect on VAT receipts (t-value < t-table) 1.470 < 2.059; despite rising inflation, VAT receipts remain stable due to government policies on price controls, subsidies, and other measures to stabilize prices. Collectively, GDP and inflation together account for 98.2% of the effect on VAT receipts. Future research is recommended to include additional variables from both internal and external factors, such as government policies or global economic conditions, to gain a deeper understanding of other determinants affecting VAT receipts beyond GDP and inflation.

This study aims to evaluate whether the mechanism of corporate governance, which involves institutional ownership, management ownership, independent commissioners and audit committee variables, has a significant impact on the integrity of the financial reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The sampling method uses techniques of non-probability sampling with approach purposive sampling. Based on the research results, it shows that 1) Institutional Ownership has a positive and significant effect on the integrity of financial reports. 2) Managerial ownership has no effect on the integrity of financial reports. 3) Independent Commissioners have a positive and significant influence on the integrity of financial reports. 4) The audit committee has a positive and significant effect on the integrity of financial reports. It is hoped that this research can provide additional strength to integrity in the presentation of financial reports, so that it can support the company's survival.

This research was conducted with the aim of determining the influence of soft skills, accounting expertise, and digital literacy on the job readiness of accounting students (a study on accounting students at State Universities in Bandar Lampung) both partially and simultaneously. The type of data used is primary data obtained through the distribution of questionnaires. The population in this study consists of accounting students from State Universities in Bandar Lampung, totaling 3,834 students. The sampling method in this study uses a non-probability sampling method, specifically the purposive sampling technique, and obtained a sample of 110 respondents. The data analysis method used is multiple linear regression analysis using the SPSS Ver.27 testing tool. The research results show that partially, soft skills, accounting expertise, and digital literacy have a positive impact on the job readiness of accounting students.

This research aims to analyze the influence of Job Rotation and Job Training on Employee Performance through Job Satisfaction. The unit of analysis for this study is PT BPR Arto Moro Semarang. This research is a causal-comparative type, with a sample size of 74 respondents collected through a questionnaire. The sampling method used is non-probability sampling with purposive sampling. The analysis tool employed in this study is Structural Equation Modeling (SEM) using the SmartPLS (Partial Least Square) version 4 application. The results of this study indicate a significant positive influence of Job Rotation on Job Satisfaction, Job Training on Job Satisfaction, and Job Rotation on Employee Performance. However, it does not show a significant impact of Job Satisfaction on Employee Performance and Job Training on Employee Performance at PT BPR Arto Moro.

The performance of MSMEs can be measured by achieving good performance during a certain period. Good MSME performance can contribute to improving the country's economy. The purpose of this study was to determine the impact of management knowledge and innovation on MSME performance in MSMEs in Aceh. The type of research used is quantitative descriptive research. The population in this study were MSME actors in Aceh. The sample used was non-probability sampling using the Slovin formula with a total sample of 228 respondents. The methods used in this study were validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test, partial test (t), Simultaneous test (F), and determination test (R). Data were processed using SPSS software version 25. The results of this study indicate that knowledge management has a significant effect on MSME performance in MSME actors in Aceh. Innovation has a positive and significant effect on MSME performance in MSME actors in Aceh. knowledge management and innovation simultaneously have a positive and significant effect on the performance of MSMEs in Aceh.

The development of technology has brought many changes, especially in the field of digital technology. One of the innovations of this development is Financial Technology or fintech. Fintech introduced electronic wallets or e-wallets, for example Flip. By using trust as an intervening variable, this study attempts to investigate the influence of perceptions of ease, benefits, and security on the interest in using Flip e-wallets in Kota Bekas. This study provides respondents with an online questionnaire to generate primary data for further analysis. Respondents were selected from a non-probability sampling method with a purposive sampling technique, resulting in 175 respondents with 35 statements. The research findings show that perceptions of ease, benefits, and security influence the interest of Kota Bekas residents in using Flip e-wallets. In addition, the level of trust in Flip e-wallets in Kota Bekas is also influenced by these three factors. Trust acts as an intervening variable to moderate the impact of views of ease of use, benefits, and security on the interest in using Flip e-wallets, where the findings prove that trust influences people's desire to use Flip e-wallets in Kota Bekasi.

The beverage industry is becoming increasingly competitive, making it crucial for businesses to establish a strong brand image and product quality to attract consumers. This study aims to analyze the influence of brand image and product quality on purchase decisions for Esteh Indonesia drinks. A quantitative research method was employed, untilizing non-probability sampling techniques. Data was collected through questionnaires distributed to 50 respondets in Kedamean District, Gresik Regency. Multiple linear regression analyseswas used as the data analysis technique. The findings revealed that brabd image has a positive impact on purchase influence, while product quality does not have a significant positive impact on purchase decisions for Esteh Indonesia drinks. However, the influence of brand images was found to be stronger than that of product quality. These findings suggest that Esteh Indonesia should maintain its brand image and enhance product quality to reinforce consumer purchase decisions. additionally, Esteh Indonesia should cultivate a positive brand image through various marketing strategies to enchance brand appeal among costumers.    

On a practical level, marketing performance is a key factor used to demonstrate the success of all areas of business. The Micro, Small and Medium Enterprises (MSMEs) sector is an industrial sector that can be relied on as an indicator of economic stability at both the local and national levels. The existence of the phenomenon of fluctuations in the growth and contribution of MSMEs certainly needs further investigation. This study aims to examine the effect of product innovation on marketing performance with brand equity and shared value creation as an intervening variable. The research sample was taken as many as 90 UMKM culinary typical of Banten local with non probability sampling technique, data analysis using SEM-PLS method. From the research results it is known that 1) product innovation has no impact on marketing performance; 2) product innovation has a positive and significant effect on shared value creation; 3) product innovation has a positive and significant effect on brand equity; 4) the creation of shared value has a positive but significant effect on marketing performance; 5) brand equity has a positive and significant effect on marketing performance. In addition, brand equity and shared value creation are able to mediate the relationship between product innovation and marketing performance

This study aims to determine the effect of: (1) Social Media Marketing on Purchasing Decisions for UDINUS FEB Students, (2) Brand Image on Purchasing Decisions for UDINUS FEB Students, (3) Product Quality on Purchasing Decisions for UDINUS FEB Students. This research includes survey research. The population of this study were students of the Faculty of Economics and Business, Dian Nuswantoro University with a total of 160 respondents. Sampling using Non Probability Sampling with purposive sampling technique. The research data collection technique was carried out through an online Google Form questionnaire. The results showed that the Social Media Marketing had a positive and significant effect on purchasing decisions with a significant value of 5.104 > 1.655, Brand Image had a positive and significant effect on purchasing decisions with a significant value of 3.207 > 1.655, and Product Quality had a positive and significant effect on purchasing decisions with a significant value of 2.930 > 1.655 on Somethinc Cushion  on Students of the Faculty of Economics and Business, Dian Nuswantoro University.

This research aims to measure the strength of the correlation between inflation and economic growth in North Sumatra. Employing a quantitative methodology based on primary data obtained from the website sumut.bps.go.id. Inflation does not significantly affect economic growth, according to data analysis using tests for determination, correlation coefficients, simple linear regression, and partial testing (t tests). Since the probability value is not statistically significant (0.139>0.05), we may conclude that H1 is not valid. This means that there is not enough evidence to say that inflation has a significant impact on economic growth. In addition, the low correlation between inflation and economic growth indicates a weak relationship between the two variables. It can be said that the research results show that the inflation rate does not have a significant correlation with the rate of economic growth.

This research aims to determine the influence of service and product quality on customer loyalty through customer satisfaction at PT Bank Mandiri, Tbk.Tanjung Balai Sub-Branch Office. This research is quantitative empirical research using hypothesis research which tests the significant influence and direction of direct relationships and indirect relationships between independent variables and dependent variables through intervening variables. This research used a purposive sampling technique which is part of the non-probability sampling technique. The sample of 100 people was obtained from a population of 20,088 by taking samples using the Slovin formula. The data used in this research is primary data obtained directly from the sample through a questionnaire and measured using a Likert scale. Based on the results of statistical tests using the Smartpls application, it was found that service quality does not directly have a significant effect on customer loyalty, while the product quality of Livin Mandiri has a significant effect. Indirectly, service quality does not affect customer loyalty through customer satisfaction. Indirectly, the product quality of Livin Mandiri has an impact on customer loyalty through customer satisfaction.

This study aims to identify the impact of brand image and product quality on Honda's matic motorcycle purchase decisions, viewed from an Islamic perspective. This study was conducted at Sultan Ageng Tirtayasa University with a population consisting of students majoring in Sharia Economics. The type of research conducted is quantitative descriptive, with sampling using probability sampling techniques. The study findings indicated that the decision-making process is influenced by both the brand image and the quality of the product in tandem to purchase Honda matic motors in Sharia Economics students at Sultan Ageng Tirtayasa University from an Islamic perspective. This finding is supported by the compute's F value of 11,520, which is much larger than the table's F value of 3.15. This indicates The combined impact of brand image and product quality significantly influences the purchasing decision of Honda's automatic motorcycles, especially When viewed from the perspective of Islamic principles within the scope of Sharia Economics.

Abstract. Digital transformation has brought about changes in shopping patterns with the advent of online shopping and food ordering. Reviews and ratings have a big impact on consumer preferences, so it is important to pay attention to reviews and ratings in online marketing strategies. This study aims to measure the impact of online consumer reviews and ratings on consumer loyalty to Bangor Burger on ShopeeFood. Through a quantitative approach, the sample was taken using the Non - probability sampling method with a total of 100 respondents. The population studied was consumers who had bought Bangor Burger at ShopeeFood. Data was collected through questionnaires distributed to respondents. Data analysis was carried out using path analysis with IBM SPSS software. The results showed that reviews and ratings have a significant influence on Burger Bangor consumer loyalty at ShopeeFood. Keywords: Online Shopping, ShoppeeFood, Burger Bangor, Consumers, Review, Rating, Consumer Loyalty.   Abstrak. Transformasi digital telah membawa perubahan dalam pola belanja dengan hadirnya belanja online maupun pemesanan makanan. Review dan rating memiliki dampak yang besar pada preferensi konsumen, sehingga penting untuk memperhatikan review dan rating dalam strategi pemasaran online. Penelitian ini bertujuan untuk mengukur dampak review dan rating konsumen secara online terhadap loyalitas konsumen pada Burger Bangor di ShopeeFood. Melalui pendekatan kuantitatif, sampel diambil menggunakan metode Non – probability sampling dengan jumlah responden sebanyak 100 responden. Populasi yang diteliti adalah konsumen yang pernah membeli Burger Bangor di ShopeeFood. Data dikumpulkan melalui kuesioner yang disebarkan kepada responden. Analisis data dilakukan menggunakan path analysis dengan perangkat lunak IBM SPSS. Hasil penelitian menunjukkan bahwa review dan rating memiliki pengaruh signifikan terhadap loyalitas konsumen Burger Bangor di ShopeeFood.  Kata kunci: Belanja Online, ShoppeeFood, Burger Bangor, Konsumen, Review, Rating, Loyalitas Konsumen.

This research is motivated by the complex relationship between operating leverage, financial leverage, and earnings per share (EPS) in the context of corporate finance. This research aims to analyze the impact of operating leverage and financial leverage on earnings per share in manufacturing companies listed on the Jakarta Islamic Index during the period 2018-2022. Utilizing financial data from the sample companies, the study adopts a quantitative approach with regression analysis using Eviews to evaluate the relationship between operational and financial leverage with the performance of earnings per share. The research results indicate that operating leverage does not have a significant effect on earnings per share, with a partial test probability value of 0.9744 > 0.05. Financial leverage also does not have a significant effect on earnings per share, with a partial test probability value of 0.7368 > 0.05. Simultaneously, operating leverage and financial leverage do not have a significant effect on earnings per share, with a simultaneous test probability value of 0.94578 > 0.05. The calculation of the coefficient of determination shows that the independent variables in the model fail to explain the variation in the dependent variable well. Subsequent research is recommended to increase the sample size of manufacturing companies listed on the JII and replace insignificant independent variables with others that can significantly influence earnings per share.

This research aims to analyze and explain the impact of digital marketing and brand image on work interest as intervening variables. The data collection method was carried out through questionnaires to 100 Scarlett Whitening consumer respondents, using techniques of non-probability sampling. Data analysis was carried out using the multiple linear regression method. The research results show that there is a significant positive influence of the variables digital marketing on buying interest, while variable brand awareness also has a positive and significant effect on buying interest. The brand ambassador variable does not show a significant influence on purchasing interest, while the online customer review variable has a positive and significant influence on purchasing interest. Apart from that, the brand image variable also has a positive and significant effect on purchasing interest, as well as variable digital marketing, brand awareness, brand ambassador and brand image has a positive and significant effect on purchasing decisions, and online customer does not a significant influence on purchasing decisions. However, the purchase interest variable was not proven to be an intervening variable that mediates the influence of digital marketing, brand awareness, brand ambassador, online customer review and brand image on purchasing decisions.

By using Times Series data from 2017 to 2022, this research aims to analyze and understand the impact of investment and labor variables on the GDP of Binjai City. A quantitative approach was used in this research by utilizing data from two sources, namely the Central Statistics Agency (BPS) and NSWI. The method applied is ordinary least squares with the classic assumption test, as well as data processing using E-Views 12 software. The research results show that investment has a probability value of 0.92, which is much greater than 0.05. This is supported by the t-calculation value, which is smaller than the t-table (-0.108876 < 3.18245), which indicates that investment has a negative and significant impact on the GRDP of Binjai City. Meanwhile, the labor value is 0.55 > 0.05, indicating that labor has a negative and significant impact on the GDP of Binjai City, as reflected in the comparative value of t-count and t-table (0.666775 < 3.18245). Furthermore, when the two variables are evaluated simultaneously, the F probability value of 0.670525 is greater than 0.05. This indicates that, together, these two variables do not have a significant impact on GRDP in Binjai City.