Indonesian Journal of Economics, Social, and Humanities
Not a member yet
108 research outputs found
Sort by
The Effect of Human Resource Competencies, Financial Inclusion, E-Commerce Implementation, and Financial Knowledge on Performance of SMES
Full text linkIn the globalization era, good economic growth is an assessment of the government's success in economic development, especially in supporting programs with the concept of people's economy. The growth of SME is a government effort to increase the income of low-income groups and decrease income inequality and poverty through increasing business capacity and business management skills. The purpose of this study was to analyze the effect of human resource competencies, e-commerce implementation, financial knowledge, and financial inclusion on the performance of SMEs in Kuantan Singingi Regency. The sample used was 85 SMEs with the criteria that SMEs are registered at the Office of Cooperatives, Small & Medium Enterprises. SMEs have used E-commerce, either in the form of a platform or social media-based E-commerce, and have recorded their finances. The data collection method used purposive sampling. The analysis tool used is Warp PLS. The results of the study stated that human resource competencies affect the performance of SMEs. E-commerce implementation affects the performance of SMEs. Financial knowledge affects SME performance, while financial inclusion does not affect SME performance
The Role of Trust in Moderating the Influence of Service Quality on the Satisfaction of Umrah Pilgrims of PT Ila Safinatin Najah
Full text linkThis study aims to analyze the role of trust in moderating the effect of service quality on the satisfaction of umrah pilgrims of PT Ila Safinatin Najah. This study consists of three variables, namely, service quality (X), trust (Z), and satisfaction (Y). Research questions in this study include the effect of service quality on satisfaction, the effect of trust on satisfaction, and the effect of service quality moderated by trust on the satisfaction of the umrah pilgrims of PT Ila Safinatin Najah. The sample in this study were pilgrims who had left for Umrah with PT Ila Safinatin Najah in Pekanbaru city, totaling 90 respondents. Data collection was carried out by giving questionnaires to respondents, and the data analysis used was multiple linear regression analysis and moderate regression analysis (MRA) with the help of SPSSThe results showed that service quality has a positive and significant effect, trust has no positive and significant effect, and service quality moderated by trust has no positive and significant effect on the satisfaction of Umrah pilgrims at PT Ila Safinatin Najah
The Effect of Competence and Work Culture on Employee Performance Through Employee Commitment Bkn Regional Office XII Pekanbaru
Full text linkThe purpose of this study was to ascertain and examine the impact of work culture and competency on employee commitment, among other goals. to ascertain and examine how employee performance is impacted by competence and workplace culture. to ascertain and examine how employee commitment affects worker performance. In order to ascertain and examine how employee engagement and work culture impact performance. In this study, the population was 102 employees of Regional Office XII BKN Pekanbaru. This research used a saturated sample method. The data used in this study are primary data and secondary data, while the data collection technique uses a questionnaire. The data analysisculture affect commitment. Competence and work culture affect employee performance. Commitment has a significant effect on employee performance. Competence has a significant effect on employee performance through commitment. This means that an employee's abilities, skills, and knowledge (competence) have an effect on their performance, and this impact occurs through their level of commitment to work or organization. Work culture has a significant effect on employee performance through commitment. This means that a positive and supportive work culture will increase employee commitment to the organization and their work
The Effect of Independent Commissioners, Government Ownership, Company Capacity, and Profitability on Sustainability Report Disclosure
Full text linkA sustainability report is a report that provides information about the impact of a company on environmental, social, and economic aspects. With this report on sustainability report disclosure, it is expected to attract the attention of companies in global business and increase public confidence and the willingness of stakeholders to invest their capital in the company. This study aims to analyze the effect of independent commissioners, government ownership, company size, and profitability on sustainability report disclosure. In this study, 115 companies were listed on the Indonesia Stock Exchange (IDX) in 2019–2021. The sampling method used was purposive sampling. The number of samples in this study was 45 companies in 2019–2021. The analysis tool uses multiple linear regression tests. The results of this study indicate that independent commissioners have no effect on sustainability report disclosure, and company size has no effect on sustainability report disclosure. Meanwhile, government ownership affects the disclosure of sustainability reports, and profitability affects the disclosure of sustainability reports
Effect of Effectiveness of the Board of Commissioners, Audit Committee, Quality of External Auditor on Tax Avoidance
Full text linkSupervision is one of the important components in realizing good corporate governance. Herein lies the importance of corporate governance, namely as a guarantor of the protection of the rights of shareholders. Corporate governance is one of the key elements in increasing economic efficiency, which includes a series of relationships between company management, the board of commissioners, shareholders and other stakeholders. This study aims to identify the effect of the effectiveness of the board of commissioners, audit committee, and the quality of external auditors on tax avoidance. The theory used in this study is the theory of agency theory, taxes, the board of commissioners, the audit committee, and external auditors. This study uses a sample of non-financial sector service companies during 2015-2019 using the purposive sampling method. The data used are obtained from financial reports and annual reports listed on the Indonesia Stock Exchange. Data analysis using multiple linear regression model, classical assumption test and hypothesis testing. The results of this study indicate that the effectiveness of the board of commissioners has no effect ontax avoidance, and the effectiveness of the audit committee does not affect tax avoidance, while the quality of external auditors affectstax avoidance
The Influence of Cafe Design and Price on Purchase Decision and Customer Satisfaction in Bukit Raya District, Pekanbaru
Full text linkThis study aims to examine the influence of cafe design and price on purchase decision and customer satisfaction among cafe visitors in Bukit Raya District, Pekanbaru. Using a quantitative approach with a sample of 180 respondents, data were collected via a Likert-scale questionnaire and analyzed using Structural Equation Modeling (SEM) with Partial Least Squares (PLS). The results show that both design and price have significant effects on purchase decisions and customer satisfaction. Moreover, purchase decision partially mediates the relationship between design, price, and satisfaction. The findings provide practical insights for cafe managers to enhance customer experience through strategic interior design and pricing policies
Blockholder, Accounting Conservatism, Free Cash Flow, and The Cost Of Capital: What do We Know?
Full text linkThe usefulness of blockholders, accounting conservatism, and free cash flow on the cost of capital is a very important and controversial question. Companies in Indonesia still bear the highest cost of capital in ASEAN+3. This research aims to examine the influence of blockholders, accounting conservatism, and free cash flow on the cost of capital during the Covid-19 pandemic. A total of 68 food and beverage companies in 2020-2021 were used in this research. Data were analyzed using descriptive statistical analysis and panel data regression analysis using Eviews 12. The results showed that blockholders had a positive influence, accounting conservatism had a negative influence, and free cash flow had a positive influence on the cost of capital. The main conclusion from this research is that high accounting conservatism reduces the cost of capital and the size of the cost of capital in line with increasing the company's blockholders and free cash flow
PERCEPTION OF USER EASE, USER BENEFITS, ONLINE PAYMENT SYSTEM, AND MANUAL PAYMENT SYSTEM ON TAXPAYER COMPLIANCE
No full textThis research tries to find out more deeply regarding Perceived User Ease, User Benefits, Online Payment Systems, and Manual Payment Systems for Taxpayer Compliance. The research location was conducted in the city of Denpasar with the number of samples used as respondents being 100 Taxpayer motorized vehicles. The data analysis technique used is SEM-PLS. The results of the study show that perceived user convenience has a positive and significant effect on the online payment system. Perceived User Ease has a positive and significant effect on the Manual Payment System. Perceived User Ease has a positive and significant effect on Taxpayer compliance. Perceived User Benefits have a positive and significant effect on increasing the Online Payment System. Perceived User Benefits have a positive and significant effect on increasing the Manual Payment System. Perception of User Benefits has a positive and significant effect on Taxpayer compliance. The Online Payment System has a positive and significant effect on taxpayer compliance. The Manual Payment System has a positive and significant effect on taxpayer compliance. The Online Payment System is able to mediate in a positive and significant way the influence of perceived user convenience on taxpayer compliance in paying taxes. The Online Payment System is able to mediate in a positive and significant way the influence of perceived user benefits on taxpayer compliance. The Manual Payment System is able to mediate in a positive and significant way the influence of perceived user convenience on taxpayer compliance
School Facilities Maintenance Strategies and Quality Education Delivery in Public Junior Secondary Schools, Lagos State
Full text linkThis study used five assumptions to guide the examination of the techniques for maintaining school infrastructure and providing high-quality education in public junior secondary schools in Lagos State Education District 1. All 42 public junior secondary school principals and teachers in the chosen education district made up the study's population, which used a descriptive and correlational research approach. 216 principals and teachers made up the sample, which was selected using multistage - stratified, simple random, and purposive selection approaches from the sampled 18 schools. A self-constructed questionnaire with two dimensions, one with 20 items on quality education delivery and the other dimension on school facilities maintenance strategies, were used to collect data for the study. For each dimension, the reliability coefficients for this instrument's were found to be 0.77 and 0.79, respectively with a face and content validity being ensured. Person product moment correlation analysis was used as an inferential statistical technique to analyze the data at the 0.05 level of significance. The research findings indicates a noteworthy correlation between preventative maintenance strategy(r = .813; N=216; p< .05), corrective maintenance strategy (r = .786; N=216; p< .05), routine maintenance strategy (r = .765; N=216; p< .05), emergency maintenance strategy (r = .745; N=216; p< .05), remedial maintenance strategy (r = .925; N=216; p< .05) and quality education delivery in Lagos State Education District I. The study thereafter concluded that school facilities maintenance strategies is apparently a major determining factor of quality education delivery in public junior secondary schools in Lagos State Education District I. Thus, the study's recommendations include, among other things, the requirement that maintenance practices and culture be ingrained in everyone and that all parties involved in the education sector bear responsibility for them in order to guarantee the delivery of high-quality education
The Effect of Regulations, Budget Politics, Organizational Commitment, Human Resources Competency and Procurement of Goods and Services on Budget Absorption (Study on Siak Regency OPD)
Full text linkThis study’s objectives are to prove and test the factors that influence budget absorption, namely regulations, budget politics, organizational commitment, human resources competency and procurement of goods and services. This research is a quantitative study where the primary data is collected directly using a questionnaire which is measured using Likert scale. The population of this study were 5 financial management employees of all Regional Apparatus Organizations (OPD) of Siak Regency, with 30 OPDs in total. The total sample of this study was 90 respondents with the sampling technique, namely purposive sampling, who were in accordance with the position of the head of the service, financial technical implementation officials and treasurer of OPD spending. Data analysis was performed using multiple linear regression which was processed with the help of the SPSS version 23 program. The results of this study indicate that regulations, budget politics, organizational commitment, human resources competency and procurement of goods and services have a significant effect on budget absorption