Jurnal terbitan UBD (Universitas Buddhi Dharma)
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PENGARUH ETIKA PROFESI, KOMPETENSI KONSULTAN PAJAK, MACHIAVELLIANISME TERHADAP PENGAMBILAN KEPUTUSAN ETIS KONSULTAN PAJAK DIMODERASI LOCUS OF CONTROL: (Studi Kasus Pada Anggota Ikatan Konsultan Pajak Indonesia Wilayah Banten)
No full textEthical decision-making by tax consultants in Indonesia faces significant challenges due to rising cases of unethical practices, such as bribery and fraudulent tax reporting. These issues undermine public trust and compliance with tax regulations, highlighting the urgent need to examine factors influencing ethical judgments in this profession. This study investigates how Professional Ethics, Tax Consultant Competency, and Machiavellianism affect Ethical Decision-Making, with Locus of Control as a moderating variable. This study aims to provide empirical evidence to strengthen ethical standards in Indonesia’s tax consulting sector. A quantitative associative approach was employed, using data from 301 certified tax consultants registered with the Indonesian Tax Consultants Association in Banten, and data were collected via questionnaires and analyzed using Partial Least Squares (PLS) with SmartPLS software. The study show that Professional Ethics significantly affects Ethical Decision-Making, Tax Consultant Competence significantly affects Ethical Decision-Making, Machiavellianism significantly affects Ethical Decision-Making. Locus of Control moderates the relationship between Professional Ethics and Ethical Decision-Making, Locus of Control does not moderate Tax Consultant Competence on Ethical Decision-Making, and Locus of Control does not moderate the Machiavellianism on Ethical Decision-Making. Strengthening professional ethics and competency through training, coupled with measures to mitigate Machiavellian traits (e.g., integrity cultures and supervision), is critical for improving ethical decision-making. Future research should explore alternative moderators beyond locus of control.Penelitian ini bertujuan untuk mengetahui bagaimana etika profesi, kompetensi, dan Machiavellianisme mempengaruhi pengambilan keputusan etis oleh konsultan pajak. Banyaknya penyimpangan yang dilakukan oleh konsultan pajak mendorong dilakukannya penelitian ini. Penelitian kuantitatif asosiatif ini menggunakan sampel penelitian berupa konsultan pajak yang terdaftar di Ikatan Konsultan Pajak Indonesia dengan sertifikasi level B dan C. Hasil penelitian menunjukkan bahwa Machiavellianisme memiliki dampak negatif dan signifikan terhadap pengambilan keputusan etis konsultan pajak. Sementara itu, etika profesi dan kompetensi profesional memiliki pengaruh positif secara parsial dan langsung terhadap pengambilan keputusan etis. Locus of control dapat memoderasi secara positif pengaruh etika profesi terhadap pengambilan keputusan etis konsultan pajak, namun juga dapat memoderasi secara negatif pengaruh kompetensi konsultan pajak dan Machiavellianisme terhadap pengambilan keputusan etis mereka. Penelitian ini memberikan manfaat teoretis terkait sikap dan perilaku yang mendukung profesi konsultan pajak
The Effect of Fear Of Missing Out and Financial Literacy on Student Financial Behavior
Get PDFStudents today face a number of difficulties when it comes to handling their finances in the digital age. Anxiety or worry about missing out on exciting opportunities or social interactions is known as FOMO, and it is one of the newer phenomena. FOMO is frequently brought on by social media, where people can be influenced to engage in consumerist behavior by seeing their friends buying new things or taking part in different activities. The mental health of Generation Z is significantly impacted by FOMO as well. High levels of stress, anxiety, and feelings of inadequacy can result from the pressure to constantly be online and actively participate in social media. They constantly compare themselves to others they observe in their daring lives, which frequently leads them to conclude that many aspects of their lives that are shared on social media are representations that are dissimilar from reality. Fear of Missing Out (FOMO) has a positive and significant impact on financial behavior. Financial literacy has a positive and significant impact on financial transactions. The research methodology used is quantitative research employing validity tests, reliability tests, linear regression, t-tests, correlation, and determination of significant and positive influence in the financial management study of the Management Study Program at the Faculty of Economics and Business at Universitas Kristen Indonesia Paulus. The variable X1, or fear of missing out, has a significant impact on the financial performance of the students in the Program of Study Management at the Faculty of Economics and Business at Universitas Kristen Indonesia Paulus. The financial literacy variable, also known as X2, has a significant and positive impact on the financial literacy of the Program Study Management Faculty of Economics and Business at Universitas Kristen Indonesia Paulus
PROTOTYPE WATER SPRAY OTOMATIS UNTUK PEMBERSIHAN DEBU BATUBARA PADA COAL CONVEYOR
No full textCoal dust generated during the transfer process via belt conveyors at PT Bukit Asam Tbk has significant negative impacts on the environment and the health of workers. The current manual method, involving direct water spraying, is ineffective in controlling airborne dust and increases safety risks due to water exposure and unstable working conditions. To overcome these challenges, this study developed a prototype of an Arduino-based automatic water spraying system as a safer and more efficient solution.The system employs a SHARP GP2Y1010AU0F dust sensor to monitor coal dust concentrations in real-time and an HC-SR04 ultrasonic sensor to regulate water spraying automatically, based on the detected levels. The prototype was tested under operational conditions and showed optimal performance, effectively reducing coal dust concentrations while improving health and safety standards in the workplace.This innovation offers a practical and sustainable approach to coal dust management, addressing the shortcomings of manual methods. By automating the process, it minimizes worker exposure to dust and eliminates hazards associated with direct water application. The system's efficient and safe operation highlights its potential for broader implementation in similar mining environments. This technology not only resolves critical issues in coal dust control but also introduces a forward-thinking solution that aligns with industry goals for improved occupational safety and environmental protection.Debu batubara yang dihasilkan selama proses pemindahan batubara melalui belt conveyor di PT Bukit Asam Tbk menimbulkan berbagai dampak negatif, baik terhadap lingkungan sekitar maupun kesehatan para pekerja yang terpapar. Dalam praktiknya, metode manual yang saat ini digunakan, yaitu penyemprotan air secara langsung di atas conveyor, terbukti kurang efektif dalam mengendalikan debu yang berterbangan, bahkan berpotensi membahayakan keselamatan pekerja akibat paparan air dan kondisi lingkungan kerja yang tidak stabil. Untuk mengatasi permasalahan ini, penelitian ini bertujuan untuk mengembangkan prototipe sistem penyemprotan air otomatis berbasis Arduino, yang diharapkan dapat memberikan solusi lebih aman dan efisien. Prototipe ini menggunakan sensor debu SHARP GP2Y1010AU0F untuk mendeteksi konsentrasi debu batubara secara real-time, serta sensor Ultrasonik HC-SR04 untuk mengontrol penyemprotan air secara otomatis sesuai kebutuhan. Hasil pengujian prototipe menunjukkan kinerja yang optimal, di mana sistem berhasil mengurangi tingkat konsentrasi debu batubara secara signifikan, sekaligus meningkatkan aspek kesehatan dan keselamatan kerja di area operasional. Dengan demikian, sistem ini tidak hanya menawarkan solusi praktis terhadap masalah debu batubara, tetapi juga berpotensi menjadi inovasi yang dapat diterapkan lebih luas di industri pertambangan serup
Hubungan Sektor Pariwisata Terhadap Pemasukan Pendapatan Asli Daerah (Pad) Kabupaten Maros Periode 2014-2023Hubungan Sektor Pariwisata Terhadap Pemasukan Pendapatan Asli Daerah (Pad) Kabupaten Maros Periode 2014-2023
No full textThis study aims to analyze the correlation or relationship between the tourism sector and the Original Regional Income of Maros Regency for the 2014-2023 Period. This study also aims to show the relationship between the three related variables, namely the number of visitors variable, restaurant variable and hotel occupancy variable that are influential in Maros Regency from 2014 to 2023. According to BPS, Maros Regency PAD has a large source of PAD from various economic sectors. Increasing PAD in an area can include job creation and improving community welfare. Tourism is one of the sectors that can be developed into a sector that contributes to PAD with the contribution of levy and tax revenue. The data used is secondary data from 2014 to 2023 for Maros regency obtained from the Central Statistics Agency (BPS) and the Maros Regency Youth and Sports Tourism Office. The analysis was carried out by the Spearman Rank test using SPSS 25. The results of the study show that the tourism sector has a correlation or relationship with the PAD of Maros Regency. The restaurant variable had a strong relationship with PAD, while the variable of visitors and hotel occupancy had a strong relationship with PAD. This study also shows that an increase or decrease in the tourism sector has a direct impact on the amount of PAD obtained by Maros Regency, so that the tourism sector can be said to be one of the factors that can determine the stability and economic growth of Maros Regency.Penelitian ini bertujuan untuk menganalisis korelasi atau hubungan antara sektor pariwisata terhadap Pendapatan Asli Daerah Kabupaten Maros Periode Tahun 2014-2023. Data yang digunakan merupakan data sekunder tahun 2014 sampai 2023 kabupaten Maros yang diperoleh dari Badan Pusat Statistik (BPS) dan Dinas Pariwisata Pemuda dan Olaharaga Kabupaten Maros. Analisis dilakukan dengan uji Rank Spearman dengan menggunakan SPSS 25. Hasil penelitian menunjukkan bahwa sektor pariwisata memiliki korelasi atau hubungan terhadap PAD Kabupaten Maros. Variabel restoran memiliki hubungan yang kuat terhadap PAD, sedangkan variabel pengunjung dan hunian hotel memiliki hubungan yang cukup kuat terhadap PAD. Penelitian ini pula menunjukkan bahwa peningkatan atau penurunan dalam sektor pariwisata berdampak langsung terhadap besaran PAD yang diperoleh Kabupaten Maros, sehingga sektor pariwsata dapat dikatakan sebagai salah satu faktor yang mampu menentukan stabilitas dan pertumbuhan ekonomi terhadap Kabupaten Maros
Pengaruh Penggunaan Pembayaran Digital Dan Digital Marketing Terhadap Keberhasilan Usaha Pada Umkm Pasca Pandemi Covid-19 (Studi Kasus Pada Umkm Konveksi Di Kota Surakarta)
No full textEconomic growth is a major issue that is a priority for the government to carry out economic development in the future. One form of government foundation in carrying out economic development is to increase entrepreneurship. The Covid-19 pandemic has an impact on changes in various aspects of activities in society, especially in the economic aspect. The impact of digitalization on the micro, small and medium enterprise (MSME) sector, especially on the use of digital payment technology, has begun to develop. The development of digital payments leads to services that can fulfill payment system users. The purpose of this study is to analyze the effect of using digital payments on success and to analyze the effect of using digital marketing on the success of convection MSMEs in Surakarta City after the Covid-19 pandemic. This type of research is quantitative. The population in the study was convection MSMEs in Surakarta City. The sampling technique used Convenience Sampling, namely every MSME that met the criteria and was encountered during data collection. Convenience Sampling is a way of determining the sample by looking for subjects on the basis of things that please or impress the researcher. The analysis technique in this study was assisted using the SPSS 25.0 application. Normality test with Kolmogrov-Smirnov statistical test, Validity Test using Pearson Corelation, reliability test using Croncah Alpha, Multicollinearity Test with VIF and Tolerance values, Heteroscedasticity Test using Spearman rho test. In addition, multiple linear regression analysis to measure the effect of independent variables, and hypothesis testing with the t test and F test to determine the significance of the influence of the independent variable on the dependent variable. The results of this study state that digital payment has no effect on the success of MSME businesses in Surakarta with a sig value. 0.973 and digital marketing has a positive and significant effect on the success of MSME businesses in Surakarta with a sig value. 0,009.Dampak digitalisasi terhadap sector usaha mikro, kecil, dan menengah (UMKM) terutama pada penggunaan teknologi pembayaran digital sudah mulai berkembang. Perkembangan pembayaran digital mengarah kepada layanan yang dapat memenuhi para pengguna sistem pembayaran. Tujuan penelitian ini adalah untuk menganalisis pengaruh penggunaan pembayaran digital terhadap keberhasilan dan untuk menganalisis pengaruh penggunaan digital marketing terhadap keberhasilan UMKM konveksi di Kota Surakarta pasca pandemi Covid-19. Jenis penelitian ini adalah kuantitatif. Populasi dalam penelitian adalah UMKM Konveki di Kota Surakarta, teknik sampling dalam penelitian ini adalah convenience sampling. Hasil dari penelitian ini menyatakan bahwa digital payment tidak berpengaruh terhadap keberhasilan usaha UMKM di Surakarta dengani nilai sig. 0,973 dan digital marketing berpengaruh positif dan signifikan terhadp keberhasilan usaha UMKM di Surakarta dengan nilai sig. 0,009
Transformasi Digital Pengaruhnya Terhadap Kinerja Bank Digital
No full textDigital banking transactions have increased by 158% in the last 5 years (2018-2022). There is a phenomenon of switching transactions from the original customer coming to the bank branch to now online through a mobile phone or laptop computer. This digital transformation has made many banks adjust to create their own applications that can be installed on mobile phones or computers or laptops to satisfy the desires of their customers. This digital transformation is important to be researched considering the increasingly rapid technological changes, such as stated in VUCA (volatility, uncertainty, complexity and ambiguity). This research also conveys the relationship between digital transformation and VUCA. This research was conducted using a qualitative method by referring to several references. The results of this research require digital transformation for banks in addition to creating a new digital ecosystem and making their banks survive in the market.Transformasi digital dalam industri keuangan, mempunyai peran penting, khususnya dalam dunia perbankan, misalnya transfer online, pinjaman online dan chat robot. Inovasi yang bertumbuh ini meningkatkan persaingan dan pelayanan nasabah industri perbankan. Teknologi digital memampukan bank dapat mendapatkan customernya lebih mudah dengan aplikasi big data. Transformasi digital ini dapat melayani multi produk termasuk produk trandisional dari lembaga keuangan. Peran Teknologi digital terhadap kinerja Perusahaan, terkait dengan semua sektor industri, membuktikan bahwa dalam kegiatan usaha teknologi digital sudah menjadi prioritas buat perusahaan pada setiap sektor dengan ekosistem digital keuangan. Operasional lebih efisien, ketelitian lebih tinggi dan transaksi real time. Automasi meningkatkan reputasi perusahaan dan meningkatkan engagement customer terhadap perusahaan. Tantangan Pengguna Teknologi Digital adalah peretas atau hacker. Hacker dapat bekerja positif dan negatif. Positifnya dapat melindungi data dan meningkatkan keamanan perusahaan. Negatifnya, hacker melakukan peretasan dengan niat jahat, seperti mencuri data, merusak jaringan, atau merugikan sistem. Penelitian ini menggunakan pendekatan kualitatif, dengan menggunakan metode literatur review meneliti peran transformasi digital. Data dikumpulkan melalui literatur sebelumnya yang berasal dari studi sebelumnya, jurnal dan buku yang berkaitan dengan masalah penelitian. Transformasi digital bukan sekadar adaptasi teknologi, melainkan langkah strategis untuk menciptakan model bisnis perbankan yang tangguh, inklusif, dan relevan di era modern. Tantangannya harus dilihat sebagai peluang untuk menciptakan sistem yang lebih responsif terhadap kebutuhan nasabah dan dinamika pasa
Green Corporate Performance Management: A Strategic Approach to Environmental and Organizational Sustainability
Get PDFGreen Corporate Performance Management (GCPM) is a strategic approach aimed at integrating sustainability principles into corporate performance management. This article discusses the critical role of Green Human Resource Management (GHRM) in supporting the implementation of GCPM through the development of policies and practices that promote environmentally friendly behavior, such as green recruitment, sustainability training, green performance management, and green technology innovation. GCPM not only helps companies reduce environmental impacts but also enhances operational efficiency, reputation and competitiveness in the global market. This approach includes cross-functional collaboration and green transformational leadership as key success factors. However, the implementation of GCPM faces challenges, including high initial investments, organizational cultural resistance, and the complexity of measuring green performance. This research provides a systematic review of recent literature, constructs a GCPM process framework, and identifies research gaps. The findings indicate that GCPM offers long-term benefits for both the environment and corporate profitability. By addressing implementation barriers, GCPM can become a strategic model for achieving socially responsible business sustainability while meeting stakeholder needs in the sustainability era. This article also proposes a research agenda to support the theoretical and practical development of GCPM in the future.Green Corporate Performance Management (GCPM) is a strategic approach aimed at integrating sustainability principles into corporate performance management. This article discusses the critical role of Green Human Resource Management (GHRM) in supporting the implementation of GCPM through the development of policies and practices that promote environmentally friendly behavior, such as green recruitment, sustainability training, green performance management, and green technology innovation. GCPM not only helps companies reduce environmental impacts but also enhances operational efficiency, reputation and competitiveness in the global market. This approach includes cross-functional collaboration and green transformational leadership as key success factors. However, the implementation of GCPM faces challenges, including high initial investments, organizational cultural resistance, and the complexity of measuring green performance. This research provides a systematic review of recent literature, constructs a GCPM process framework, and identifies research gaps. The findings indicate that GCPM offers long-term benefits for both the environment and corporate profitability. By addressing implementation barriers, GCPM can become a strategic model for achieving socially responsible business sustainability while meeting stakeholder needs in the sustainability era. This article also proposes a research agenda to support the theoretical and practical development of GCPM in the future
SIMULASI PERBANDINGAN MANAGEMENT BANDWITDH MENGGUNAKAN TEKNIK QUEUE TREE DAN PCQ
No full textThe IT services at PSP Pusri Building are equipped with adequate internet network facilities. However, the distribution of bandwidth across the network is uneven, which leads to bandwidth contention among users and consequently slows down internet connections. This issue arises due to the absence of specific upload and download limits for each room, which affects network stability. Managing upload and download speeds is crucial for efficient data transmission, and bandwidth management is needed to address this problem. This study employs an action research methodology, which includes the stages of Diagnosis, Action Planning, Action Taking, Evaluating, and Specifying Learning. The research focuses on improving network performance by implementing bandwidth management. The Per Connection Queue (PCQ) tree and queue techniques are applied to organize data flow based on priority, ensuring better distribution of bandwidth across all rooms. The results of simulations conducted during the bandwidth management application show significant improvement. The implementation effectively reduces the congestion issues in each room by providing an equal distribution of bandwidth. By using these management techniques, the IT services in the PSP Pusri Building can ensure a more stable and efficient network, improving the overall internet experience for users. This approach not only resolves existing bandwidth issues but also serves as a model for future network improvements. The study highlights the importance of careful bandwidth management in maintaining optimal network performance, especially in environments with multiple users and varying data demands.Gedung Layanan TI PSP Pusri memiliki fasilitas jaringan internet yang cukup memadai, namun pada jaringan tersebut pembagian bandwidth kurang teratur atau belum ada pemerataan bandwidth ke semua ruangan. Hal ini akan menyebabkan terjadinya perebutan antar pengguna dan menyebabkan koneksi internet menjadi lambat, karena tidak adanya batasan upload dan batasan download di setiap ruangan. Ketidakstabilan jaringan dalam hal kecepatan upload dan download sangat penting agar dapat memperlancar pengiriman data, maka diperlukan manajemen bandwidth untuk mengatasi masalah tersebut. Penelitian ini menggunakan metode action research dengan tahapan Diagnosis, Perencanaan Tindakan, Pengambilan Tindakan, Mengevaluasi, Menentukan Pembelajaran: Menganalisis hasil untuk perbaikan di masa yang akan datang. Dalam penerapan manajemen bandwidth digunakan teknik PCQ (Per Connection Queue) tree dan queue untuk mengatur aliran data berdasarkan prioritas. Berdasarkan hasil yang telah didapatkan dari simulasi penerapan manajemen bandwidth pada jaringan departemen IT service, sangat efektif untuk mengurangi masalah pada setiap ruangan dengan adanya pemerataan bandwidth in
Overclaim in Social Media and Online Reviews: Implications for Daviena Product Purchase Decisions Through Consumer Behavior
Get PDFThe rapid development of e-commerce and social media in Indonesia has shifted consumer purchasing behavior, especially in the skincare industry. Daviena Skincare, a local brand, has experienced significant growth through digital platforms such as TikTok and Shopee. However, increasing competition has led to the use of promotional strategies that include overclaims, exaggerated product benefits without scientific evidence which may mislead consumers. One controversy involving Daviena emerged when a TikTok content creator revealed discrepancies between claimed and actual ingredients in a product, triggering public concern and negative online discussions. In parallel, online customer reviews also play a critical role in shaping consumer trust and purchase decisions. This study aims to analyze the influence of overclaim in social media and online reviews on purchase decisions of Daviena Skincare products, with consumer behavior acting as a mediating variable. The research applies a quantitative approach using purposive sampling, with data collected through an online questionnaire involving 319 respondents who have seen Daviena promotions online. The analysis was conducted using SPSS. The results indicate that overclaim and online reviews significantly influence consumer behavior. However, both variables do not directly affect purchase decisions. Consumer behavior also does not have a significant direct effect on purchase decisions, suggesting that while awareness and perception are shaped, they may not result in action. These findings highlight the importance of ethical and transparent communication in digital marketing strategies
PENGEMBANGAN PROTOTYPE ALAT KLASIFIKASI KUALITAS LAMPU DENGAN LONG SHORT-TERM MEMORY BERBASIS IoT PADA PT. XYZ
Get PDFProses pengujian kualitas lampu LED di PT. XYZ yang selama ini dilakukan secara manual cenderung menghasilkan penilaian yang subjektif, tidak konsisten, dan sulit dianalisis secara kuantitatif. Untuk mengatasi permasalahan tersebut, dikembangkan sebuah prototipe sistem klasifikasi kualitas lampu berbasis Internet of Things (IoT) dengan algoritma Long Short-Term Memory (LSTM). Sistem ini menggunakan sensor BH1750FVI untuk mengukur intensitas cahaya, sensor PZEM-004T untuk memantau daya dan tegangan, serta mikrokontroler ESP32 untuk pengumpulan dan pengiriman data selama sesi pengujian berdurasi 15 menit. Data time-series dari 100 sesi (50 layak, 50 defect) digunakan sebagai dataset untuk pelatihan model LSTM. Evaluasi model dilakukan melalui validation testing menggunakan berbagai metrik yang dihitung dari confusion matrix, menghasilkan akurasi sebesar 0,95, presisi 0,90, recall 1,00, dan F1-score 0,947. Sistem ini juga secara otomatis mengidentifikasi lampu yang mati berdasarkan pola pembacaan lux yang bernilai nol secara berurutan. Prototipe juga dilengkapi dengan dashboard berbasis web untuk memantau, memulai, membatalkan, dan melihat hasil klasifikasi sesi pengujian. Pengujian sistem dilakukan melalui functional testing dengan pendekatan blackbox testing, untuk memastikan seluruh fungsi berjalan sesuai kebutuhan, termasuk validasi input, pengelolaan sesi, pengiriman data, dan tampilan data sensor melalui dashboard. Selain itu, performance testing menunjukkan bahwa sistem mampu mengirimkan 450 hingga 750 baris data sensor per sesi ke database. Meskipun terjadi kehilangan sebagian data akibat noise dari ESP32 dan gangguan jaringan, proses klasifikasi tetap berjalan dengan akurat dan andal. Dengan demikian, proses pengujian kualitas lampu dapat diotomatisasi melalui sistem yang dikembangkan, dan memiliki potensi untuk menggantikan metode pengujian manual yang telah diterapkan sebelumnya.