Widyakala Journal (Pembangunan Jaya University - UPJ)
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The Effect of Taxation Knowledge and Tax Sanctions on Compliance of MSME Taxpayers in Bandung City
Full text linkThe tax industry generates the majority of Indonesia's state revenue. In the evolution of the Indonesian state, taxes are a crucial tool. For this reason, it is crucial that taxpayers fulfill their tax responsibilities. Strong state revenue will also come from strong compliance. But the fast rise of micro, small, and medium-sized businesses also needs attention because they have a huge opportunity to bring in money for the state. In order for these micro, small, and medium-sized businesses (MSMEs) to pay their taxes, the government should help and guide them. The point of this study is to look into how tax fines and tax compliance affect people in the Bandung City area following the law. Through surveys, businesses that were classified as micro, small, or medium were called. The businesses were picked at chance. The author got information from 153 different people. After that, the results were put through a number of tests, such as validity and reliability studies. After that, regression and normal assumption tests were done with SPSS version 27. What the study found shows is how important tax fines and tax rule knowledge are for people to follow the rules. Also, the sum of tax fines and tax information changes how well people follow the rules. The writer says the government will help and give more advice to small, small, and medium-sized businesses in and around Bandung City. Their plan is to share the tax money to make this happen. This will make people more likely to pay their taxes, which will help the state get more money. The study's results show that tax understanding and tax penalties affect how well people in the Bandung City area pay their taxes. 54.9% of the people have power
Designing Secondary Packaging for Skincare Products Using the Kansei Engineering Method
Full text linkThe use of secondary packaging in skincare product bundles is essential for the shipping process. Relying solely on bubble wrap presents drawbacks, as it is non-reusable and lacks aesthetic value. The absence of optimal secondary packaging increases the risk of product damage during distribution and reduces visual appeal, ultimately affecting consumer perceptions of quality and brand credibility. Therefore, the design and development of suitable secondary packaging is necessary. This study aims to identify appropriate design elements based on user perceptions using the Kansei Engineering method, which has proven effective in product development. A total of 43 Kansei words were extracted from 39 packaging samples, resulting in two primary design concepts: “Practical-Modern” and “User Friendly- Untenable” The selected design elements include: leather and plastic materials (X1.6), pouch shape (X2.7), leather handle with divider (X3.7), four-sided flip-top closure (X4.9), modern design style (X5.1), and transparent red color (X6.10). The highest correlation value (PCC = 0.8963) was found in the “shape” element, indicating its strong influence on consumer perception. The final design was implemented as a physical mockup. Evaluation results showed that 59.4% of respondents preferred the design concept reflecting ease of use. Fuzzy Logic analysis confirmed these findings, placing the design in a neutral category leaning toward user-friendliness. These findings offer valuable insights into how emotional consumer preferences can inform secondary packaging strategies for skincare products
Kajian Produktivitas Pengaplikasian Dinding Sistem Modular pada Bangunan Glamping
Full text linkDalam era perkembangan teknologi yang terus maju, permintaan akan pembangunan terus meningkat, menuntut pembangunan yang efisien, cepat, dan tetap berkualitas. Salah satu pembangunan yang sedang berkembang pesat adalah pembangunan wisata glamping. Namun, perkembangan ini juga memberi dampak negatif pada lingkungan. Oleh karena itu, diperlukan sistem pembangunan yang efisien, cepat, berkualitas, dan ramah lingkungan. Kriteria penilaian Greenship oleh GBCI menekankan penggunaan material prefabrikasi atau modular. Dinding menjadi bagian terbesar dalam sebuah pembangunan glamping yaitu mencapai 65%. Dengan menggunakan metode analisa deskriptif, penelitian ini berfokus pada kajian produktivitas dinding modular. Studi kasus proyek penginapan cabin di Puncak Bogor menunjukkan bahwa dinding modular memiliki produktivitas yang jauh lebih tinggi daripada dinding konvensional. Produktivitas dinding modular mencapai 5.25 m2/jam hingga 8.01 m2/jam, sedangkan dinding konvensional hanya 1.33 m2/jam hingga 1.00 m2/jam. Dinding modular juga mampu mengurangi sampah konstruksi. Dengan dinding modular, pekerjaan dinding 142.9 m2 bisa selesai dalam 5.63 hari, sedangkan dinding konvensional memerlukan waktu 31.29 hari. Ini menunjukkan produktivitas yang tinggi dan ramah lingkungan dalam penggunaan dinding modular, yang sesuai dengan prinsip pembangunan berkelanjutan
Analisis Reduksi Debit Banjir Kali Grogol Terhadap Pembangunan Waduk Lebak Bulus (Studi Kasus Pembangunan Waduk Lebak Bulus)
Full text linkBanjir merupakan sebuah fenomena yang tidak dapat dihindari namun dapat dikendalikan. Salah satu fenomena banjir yang terjadi yaitu pada kawasan permukiman warga Kampung Duku di belakang Mall Gandararia City setinggi satu meter. Banjir tersebut disebabkan oleh luapan sungai Kali Grogol. Terkait dengan hal tersebut, Pemprov DKI Jakarta membuat program pembangunan waduk Lebak Bulus dalam rangka pengendalian banjir di wilayah DKI Jakarta, khususnya di Sistem Kali Grogol. Waduk ini nantinya akan digunakan sebagai penampungan dari debit air yang meluap di Kali Grogol ketika curah hujan meningkat. Tujuan penelitian ini yaitu untuk menganalisis mengenai seberapa besar reduksi yang dihasilkan oleh pembangunan Waduk Lebak Bulus dalam mengurangi debit banjir akibat luapan aliran sungai Kali Grogol dengan permodelan aplikasi SWMM 5.2. Dalam tahapannya didapati analisis hidrologi untuk mencari besarnya curah hujan maksimum rencana tahun sebesar 266.4684 mm dengan kala ulang 100 tahun untuk medapati diagram hyeptograph sebagai data curah hujan dalam aplikasi SWMM 5.2. Dalam permodelan SWMM 5.2 didapati flooding atau hidrograf tanpa waduk sebesar 2863.22 cfs pada menit ke 45. Sedangkan flooding atau hidrograf dengan waduk sebesar 2253.09 cfs pada menit ke 45. Sehingga dari data tersebut didapatkan hasil reduksi debit banjir sebesar 21.3%. Hasil persentase dari reduksi debit banjir ini dapat digunakan untuk penelitian selanjutnya, terutama untuk bangunan pengendali banjir lainnya. Kata kunci: Banjir, Reduksi Debit banjir, Waduk Lebak Bulus, SWMM 5.2, Sungai Kali Grogol.Banjir merupakan sebuah fenomena yang tidak dapat dihindari namun dapat dikendalikan. Salah satu fenomena banjir yang terjadi yaitu pada kawasan permukiman warga Kampung Duku di belakang Mall Gandaria City setinggi satu meter. Banjir tersebut disebabkan oleh luapan sungai Kali Grogol. Terkait dengan hal tersebut, Pemprov DKI Jakarta membuat program pembangunan waduk Lebak Bulus dalam rangka pengendalian banjir di wilayah DKI Jakarta, khususnya di Sistem Kali Grogol. Waduk ini nantinya akan digunakan sebagai penampungan dari debit air yang meluap di Kali Grogol ketika curah hujan meningkat. Tujuan penelitian ini yaitu untuk menganalisis mengenai seberapa besar reduksi yang dihasilkan oleh pembangunan Waduk Lebak Bulus dalam mengurangi debit banjir akibat luapan aliran sungai Kali Grogol dengan permodelan aplikasi SWMM 5.2. Dalam tahapannya didapati analisis hidrologi untuk mencari besarnya curah hujan maksimum rencana tahun sebesar 266.4684 mm dengan kala ulang 100 tahun untuk medapati diagram hyeptograph sebagai data curah hujan dalam aplikasi SWMM 5.2. Dalam permodelan SWMM 5.2 didapati flooding atau hidrograf tanpa waduk sebesar 2863.22 cfs pada menit ke 45. Sedangkan flooding atau hidrograf dengan waduk sebesar 2253.09 cfs pada menit ke 45. Sehingga dari data tersebut didapatkan hasil reduksi debit banjir sebesar 21.3%. Hasil persentase dari reduksi debit banjir ini dapat digunakan untuk penelitian selanjutnya, terutama untuk bangunan pengendali banjir lainnya
Determinants of QRIS Payment Method Usage for Employees in Urban Areas
Full text linkBy 2024, the quantity of Quick Response Code Indonesian Standard (QRIS) users in Indonesia is projected to reach 51 million. The usage of QRIS as a cashless payment system is gaining widespread acceptance. Nevertheless, research on cashless payment methods, including QRIS, indicates that usage behavior is significantly affected by multiple variables. Conversely, prior research has predominantly concentrated on consumers' age or generational backgrounds. This study seeks to examine the factors influencing QRIS usage behavior, specifically considering the backgrounds of employees in metropolitan regions, particularly Greater Jakarta. This research employs a quantitative methodology via a questionnaire survey to gather primary data. This study demonstrates, using SmartPLS, that mobile ease of use and perceived compatibility significantly influence QRIS usage behavior. Conversely, relative advantage and social influence indicate a different outcome. This is mostly attributable to the functions and attributes of QRIS, which is no longer an innovative product, having been preceded by several e-wallets. Further research could benefit from additional information on the background of e-wallet utilization, the incorporation of supplementary variables into the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) model, and the expansion of studies to encompass other urban regions
Eksistensi Desain Tongkonan terhadap Penggunaan Material Pabrikasi di Desa Panta’nakan Lolo, Toraja Utara
Full text linkMaraknya globalisisi yang banyak membawa perubahan dalam proses konstruksi dan penggunaan material bangunan pada arsitektur vernakular perlahan-lahan terjadi di daerah-daerah di Indonesia. Hal ini juga tak luput terjadi perubahan tersebut pada daerah di Toraja, Sulawesi Selatan. Perubahan penggunaan material alami yang ramah lingkungan mengalami pergeseran dengan material pabrikasi yang marak digunakan pada rumah tradisional di Indonesia. Hal ini menimbulkan kekhawatiran terhadap kelestarian Tongkonan serta dampaknya terhadap lingkungan. Adapun penelitian ini bertujuan untuk melihat sejauh mana perubahan yang terjadi pada konstruksi saat ini dari Tongkonan yang ada di Desa Panta’nakan Lolo dan pengaruhnya terhadap desain bangunan itu sendiri. Perubahan penggunaan material bangunan alam ke material hasil industri telah bercampur, hal ini didasarkan pada temuan yang didapatkan melalui survei dan wawancara dengan pemilik sehingga didapatkan informasi yang kemudian diolah dan disampaikan secara kualitatif deskriptif. Adapun keunggulan material alam dan kuatnya tradisi, maka penggunaan material alam masih dapat dipertahankan dan diharapakan dapat digunakan secara berkelanjutan dengan tetap menjaga ketersedian material alam tersebut di alam Toraja
Gen ZY Customers and Trendy Restaurants in Metropolitan City: A Measurement of Price Fairness, Sensory Experience, and Satisfaction
Full text linkThe food and beverage sector in Indonesia is becoming increasingly competitive, particularly in restaurants with current themes. Several restaurants were quite enthusiastic about adding outlets during the first opening phase, but they were forced to close one by one over time. In this situation, satisfaction and loyalty can decide the restaurant's long-term viability. Based on this, this study was undertaken with the goal of studying the determinants of modern restaurant customer loyalty utilizing price fairness, sensory experience, and customer satisfaction as predictive variables. This quantitative study employs partial lease square structural equation modeling (PLS-SEM) with Smart PLS 4.0 as an analytical tool. The findings of this study, which used purposive sampling on 190 Warunk Upnormal consumers ranging in age from generations Z to Y, demonstrate how pricing fairness and sensory experience influence happiness and loyalty. Similarly, satisfaction influences consumer loyalty. This study reveals that restaurants with a contemporary concept have key characteristics in terms of facilities that are appealing to look at and enjoy, such as the aroma of their food. However, if the target clientele for restaurants with contemporary themes are young people, the issue of pricing fairness must be addressed
Assessing Financial Performance in Consumer Goods Manufacturing: The Role of Debt to Assets Ratio, Current Ratio, and Inventory Turnover
Full text linkManufacturing companies in the consumer goods sector play a vital role in satisfying market demands and attracting investors, especially those listed on the Indonesia Stock Exchange (IDX). This study assesses the financial performance of consumer goods manufacturing companies listed on the IDX, focusing on the cosmetics and household goods sub-sector. It examines the influence of Debt to Assets Ratio (DAR), Current Ratio (CR), and Inventory Turnover on financial performance. Data analysis utilizes panel data regression tests. Findings reveal that all three variables significantly impact financial performance, suggesting that managing these ratios can enhance company profitability and value. The study offers practical recommendations for improving asset management, liquidity, and inventory turnover to optimize consumer goods manufacturing sector financial performance
The Mediating Role of Trust in the Impact of Electronic Word of Mouth (E-WOM) and Sales Promotions on Purchase Decisions in Shopee E-Commerce among Urban Consumer
Full text linkElectronic Word of Mouth (eWOM) and sales promotion are critical factors influencing consumer behavior, particularly in the digital age. While previous studies have identified the impact of these factors on Trust, there is a need for a more comprehensive understanding of their roles in the consumer decision-making process. This study explores the relationships between Electronic Word of Mouth (EWOM), Sales Promotion, Trust, and Purchase Decisions in e-commerce. Utilizing structural equation modeling (SEM) with data from online consumers, the research demonstrates that EWOM and Sales Promotion significantly impact Trust, significantly influencing Purchase Decisions. The findings confirm that all constructs exhibit high reliability and validity. The study contributes to the existing literature by highlighting the mediating role of Trust between EWOM, Sales Promotion, and Purchase Decisions. From a policy perspective, ensuring transparency and authenticity in online reviews and sales promotions is crucial for maintaining consumer trust. E-commerce platforms like Shopee should enhance verification processes and leverage social media for effective promotional strategies. Businesses are advised to build Trust through high-quality products, excellent customer service, and transparent communication. This research reinforces the importance of EWOM and Sales Promotion in building consumer trust, which is essential for driving purchase decisions and achieving better market performance
The Impact of Tax Reform, Subjective Norms and Social Norms on SME’s Tax Compliance during the Covid-19 Pandemic
Full text linkThis study aims to determine the direction of tax reform, subjective norms and during social norms on SME tax obligations of SMEs in DKI Jakarta Region during Pandemic Covid-19 collected by questionnaires. Result shows partial taxation reforms and social norms have a positive impact on SME tax obligations, but subjective norms are not related to SME tax obligations. In addition, tax reform , subjective norms, and simultaneous social norms are positive for taxpayer compliance. This finding would be useful for DGT for brainstorming references of SME’s policy and tax strategy.This study aims to determine the direction of tax reform, subjective norms and during social norms on SME tax obligations. The population in this study is SMEs in DKI Jakarta Region during Pandemic Covid-19. Data is collected by distributing questionnaires. Hypothesis testing in this study shows partial taxation reforms and social norms have a positive impact on SME tax obligations, but subjective norms are not related to SME tax obligations. In addition, tax reform variables, subjective norms, and simultaneous social norms are positive for taxpayer compliance. This finding would be useful for DGT for brainstorming references of SME’s policy and tax strategy.