Jurnal Ilmiah Bisnis dan Ekonomi Asia
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ANALYSIS OF TWITTER USER INTERACTIONS USING SOCIAL NETWORKS AT PAYDAY SALE EVENTS ON THE MARKETPLACE
No full textThe goal of this study was to ascertain the marketplace companies' commitment to implementing SCRM on social media and to identify patterns of engagement, interaction, and communication between Twitter users and the marketplaces Shopee, Tokopedia, and Lazada that emerged on social media at payday sale events. The Social Network Analysis (SNA) approach is being used in this qualitative study. Twitter users in Indonesia are the focus of this study. The users of Tokopedia, Shopee, and Lazada are the research population. Dictionary, Notepad++, Wordij, and Gephi are supporting tools used in this study together with Jupyter Notebook. The Shopee Marketplace is superior and performs better, according to an analysis of network features. According to the analysis, the Shopee marketplace has a broader network. According to this study, many consumers utilize Shopee as their online shopping destination, particularly during payday sale events when each marketplace offers alluring discounts and free delivery
EARNING MANAGEMENT FROM THE PERSPECTIVE OF INSAN KAMIL
No full textThis article aims to analyze earnings management actions from the perspective of Insan Kamil, characterized as an ideal and perfect human figure. In the portrayal of Insan Kamil, there exist strength, insight, deeds, and wisdom. The interpretative method is employed to analyze earnings management actions ontologically, epistemologically, and axiologically. From an ontological standpoint, earnings management is regarded as a science that can be observed and measured based on empirical evidence. In the epistemological context, Insan Kamil is considered to have a profound understanding of ethical and moral values, such as honesty, integrity, transparency, and adherence to professional ethical standards. Earnings management practices involving manipulation or concealment of information are viewed as violations of these values. Axiologically, earnings management actions may be considered as a potential failure to align rationality with moral values, unless such practices do not violate principles of morality and ethics
STRENGTHENING THE LOCAL ECONOMY: MEASURING THE DIGITAL LITERACY OF UMKM TOWARDS THE EFFICIENCY OF ELECTRONIC TAX REPORTING
No full textThis study explores the level of digital literacy of Micro, Small and Medium Enterprises (SMEs) in Malang City and its impact on electronic tax reporting. Of the 99 SMEs operating for at least one year, the majority showed adequate digital literacy, with interest and skills in using electronic tax applications. A good level of digital literacy gives hope for the successful implementation of electronic taxes in Malang City. Data analysis shows that the readiness of digital literacy of SMEs significantly positively affects the obligation of electronic tax reporting. Increasing digital literacy can improve the efficiency of SME tax reporting, contribute to local economic growth, and ensure business continuity. Therefore, a deep understanding of digital literacy not only impacts SME operations but is also crucial to ensure good and sustainable tax compliance in the long term
DOES TALENT MANAGEMENT AFFECT ORGANIZATION PERFORMANCE IN ELECTRONICS MANUFACTURING BATAM?
No full textThe research focuses on the influence of talent management on organizational performance, mediated organizational commitment and moderation of transformational leadership. This study is a quantitative study that distributes questionnaires to employees of electronics manufacturing companies in Batam City of 352 respondents, analyzed using the SmartPLS method. The results of the research show that talent management has a significant influence on organizational performance through direct influence tests and its influence becomes insignificant and not mediated by organizational commitment. Organizational commitments, consisting of the dimensions of affective commitment, continuance commitment and normative commitment also have a significant impact on organizational performance, suggesting that employees who are committed to the organization tend to make a better contribution to the company's performance. Transformational leadership has a significant influence on organizational performance directly, when tested as a moderation variable its influence becomes insignificant. This research gives some recommendations; the importance of employee development through training and talent development to improve company performance
SUSTAINABLE DEVELOPMENT GOALS: ANALYSIS FACTORS NO POVERTY IN JAVA
No full textThe Sustainable Development Goals are in line with Indonesia's vision and mission. One of the 17 SDGs, is zero poverty. Poverty gets the most attention because all the SDGs are some kind of effort to achieve the goal of "no poverty". With the help of this research, it is helpful that the realization of the success factors of the sustainable development goals without poverty can be known as the critical success factors. Data on the unemployment rate, Human Development Index, inflation, and poverty are collected from the Central Bureau of Statistics. The official website was used to collect data covering six provinces in Java Island for ten years. Panel data regression analysis is the analysis method used in this study. In every province in Java, one of the most influential factors in reducing poverty is the Human Development Index or the quality of each individual
UTILIZATION OF THE ACTIVITIY BASED COSTING (ABC) SYSTEM IN DETERMINING OVERCOSTING OR UNDERCOSTING TUITION FEES
No full textThis study aims to identify the application of the Activity Based Costing (ABC) system in Private Universities in determining the cost of goods for the study program. The main focus of this study is to identify the activities of primary and secondary study programs to determine cost drivers and determine the rates of each of these activities. The research method through case studies by conducting quantitative descriptive analysis is collecting data, compiling data, classifying data and deciphering data. The source of the data came from interviews and observation of financial statement documents with samples at XYZ University. The calculation results obtained the conclusion that several social and economic study programs at XYZ University were in over costing and some exact study programs were under costing conditions. The implications of the results of this study provide input for XYZ University in developing an Activity Based Management (ABM) system as a process of continuous improvement in improving the quality of education
TRUST AND CUSTOMER SATISFACTION BASED SERVQUAL IN SOCIAL SECURITY AWARENESS MARKETING PROGRAM
No full textResearchers examined a company in the social insurance industry with a socialization marketing program for companies and non-formal workers that aims to attract workers to become company customers. This research was conducted to assist and propose a marketing program that can be applied to companies, namely the Social Security Awareness program. The method of analysis of this research is qualitative, with direct observation, in-depth interviews, collection of documents, and secondary information from the company. Research is carried out in companies through the field of marketing. Based on the research conducted, this program can increase company membership by making employees or potential customers aware of the importance of using the company's products. This research produces a program proposal using the SERVQUAL theory through the concepts of trust and customer satisfaction, which are expected to be implemented in the company's system to support the implementation of the Social Security Awareness marketing program
MSMES INTEREST IN THE USE OF SHARIA E-PAYMENT: EXPANDED IMPLEMENTATION OF THE TECHNOLOGY ACCEPTANCE MODEL (TAM)
No full textAdvances in technology and information encourage the development of payment methods using electronic devices (e-payment) to exchange goods and services without needing cash. This study examines the factors that influence the interest of MSMEs in Malang City, especially in the culinary field, in using Sharia e-payments by expanding the TAM model. This type of research is descriptive quantitative. The survey used a structural equation model (SEM) with the Amos software test tool (Versi 26). One hundred twenty-five respondents were collected as a test. The results show that PS has an insignificant effect on PU and PEOU. PEOU influences PU. PFC has a significant negative effect on Islamic e-payment IU. PU has no significant effect on the IU of Sharia e-payments. Meanwhile, PEOU influences IU Sharia e-payments
EASE TRANSACTIONS AND PRIVACY SECURITY ON THE DECISION TO REUSE QRIS AS A TOOL OF PAYMENT THROUGH USER EXPERIENCE IN MADIUN CITY
No full textThis research aims to analyze the use of e-wallets by involving 384 sample respondents. Quantitative methods were used in this research with purposive sampling techniques. Analysis uses Structural Equation Model (SEM) via SmartPLS software version 4.0.0. The research results show that ease of transactions and partial privacy security have a positive and significant influence on user experience. Furthermore, user experience has a strong, positive, and significant influence on reuse decisions. In addition, ease of transaction and privacy security also have a positive and significant influence on reuse decisions through user experience as an intervening variable. This research provides important insight into the factors that influence the decision to reuse the QRIS Mobile Banking feature in Madiun City, as well as observing the importance of user experience in mediating the relationship between ease of transaction and privacy security with the decision to reuse e-wallets
SPECIAL RELATIONSHIP TRANSACTIONS AGAINST TAX AGGRESSIVENESS IN PROPERTY COMPANIES WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE
No full textThis study examines the effect of special relationship sales transactions and special relationship lending on tax aggressiveness with institutional ownership as a moderating variable. The data used in this study is secondary data taken from the annual financial statements of several property and real estate companies listed on the Indonesia Stock Exchange for 2020, 2021 and 2022. The sample in this study obtained 54 data from 18 selected companies using a purposive sampling technique. This study uses quantitative analysis methods, and the data analysis techniques used in this study are multiple regression equations and Moderated Regression Analysis (MRA). The results of this study indicate that Special Relationship Sales Transactions do not affect Tax Aggressiveness, while Special Relationship Lending Transactions have a positive effect on Tax Aggressiveness. Then Institutional Ownership cannot moderate the effect of special relationship sales transactions and special relationship lending transactions on tax aggressiveness