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Analysing the Contribution and Effectiveness of Restaurant Tax on Regional Original Revenue in Batubara Regency North Sumatra Province, Indonesia
Get PDFRegional original revenue (PAD) is income earned and collected by regional regulations under statutory. Restaurant tax is one sector that has great potential in contributing to regional income in Batu Bara regency, Sumatera Utara, Indonesia. Thus, this study identifies the contribution and effectiveness of restaurant tax revenues to local revenue (PAD) in Batu Bara Regency, North Sumatra Province. This study is designed using descriptive statistics considering the regional tax and retribution management agency of Batu Bara regency. The results of this study indicated that the restaurant tax target realization in Batu Bara Regency in 2017 was 105.51 percent, in 2018 was 92.34 percent, in 2019 was 109.22 percent and in 2020 was 95.42 percent and the contribution of tax revenue to PAD each year fluctuated equally. In conclusion, the restaurant tax is one of the local incomes and an important contribution to Regional Original Revenue (PAD)
Investigating the Role of Job Satisfaction in the Relationship between Employee Engagement and Organizational Support on Employee Performance
Get PDFPerformance is one of the factors that become a benchmark for both subordinates and subordinates in assessing the results of the work itself, with good performance will proclaim that employees have worked optimally and as they should, human resources are one of the success factors of an organization so that the organization has the responsibility of managing the organization optimally, especially in managing the human resources owned, The purpose of this study is to determine the causality relationship between the variables of employee engagement and organizational support to job satisfaction and employee performance, both directly and indirectly. The sample used in this study was the entire population, namely PT. KIE has a total of 68 respondents, the data collection method is in the form of distributing questionnaires and will then be processed using the Smart-PLS statistical tool version 3.0. The result of this study is that employee engagement variables have a significant positive influence on job satisfaction and employee performance, and organizational support variables have a significant positive influence on job satisfaction variables but do not have an influence on employee performance. Job satisfaction influences employee performance variables. The job satisfaction variable has a positive and significant influence in mediating the relationship between employee engagement variables and employee performance variables but is not able to mediate the relationship between organizational support variables and employee performance
Analyzing the Effect of Prior Experience and Social Differentiation on Customer Loyalty at PT. Pegadaian Tebing Tinggi, Indonesia
Get PDFThis study analyzes the effect of prior experience and social differentiation on customer loyalty at PT. Pegadaian branch of Tebing Tinggi City. This research is quantitative descriptive. The population of this research are customers at PT. Pegadaian branch of Tebing Tinggi totaling about 1000 people. The research sample amounted to 100 people with the sampling technique using incidental sampling. The number of samples was determined using the Slovin formula. The type of data used is primary data. Methods of data collection using a questionnaire. Data were analyzed using multiple linear regression analysis method. The results of the analysis show that prior experience and social differentiation partially or simultaneously have a significant effect on customer loyalty. In conclusion, this study indicated that prior experience has a significant effect on customer loyalty. The social differentiation has a significant effect on customer loyalty and prior experience and social differentiation simultaneously have a significant effect on customer loyalty at PT. Pegadaian branch of Tebing Tinggi City, Indonesia
Examining the Factors Influencing the Loan Performance at BMT An-Najjah Pekalongan, Indonesia
Get PDFToday, most companies have been evaluated on the basis of their financial performance. The return on capital employed (ROCE) assesses a company\u27s profitability and capital efficiency. Besides that, the overall financial performance is associated with non-economic components. Correction of weaknesses in overall economic performance can be measured by a balanced scorecard, which consists of growth, economic, patron, and inner commercial enterprise processes. Thus, this study investigates the factors influencing loan performance at BMT An-Najjah Pekalongan, Indonesia. A survey questionnaire was used to collect the data by delivering directly to BMT An-Najjah Pekalongan Regency branches. A total of 65 permanent employees at the BMT AN-NAJJAH participated in this study and analysed using multiple linear regression. The result indicated that the performance measurement system, management control system, organisational learning, and employee attitude significantly and positively affect loan performance at BMT An-Najjah in Pekalongan, Indonesia. In conclusion, this study has identified that the studied variables significantly influence loan performance
The Effect of Stock Split on Stock Return, Stock Trading Volume, and Systematic Risk in Companies Listed on the Indonesia Stock Exchange
Get PDFIn the Indonesian capital market, corporate action is commonly used. Public companies adopt corporate activities to improve their performance and benefit their shareholders. One of the corporate actions that companies often carry out is a stock split. The stock split is a corporate action carried out by an issuer to increase the number of shares outstanding. The stock return, stock trading volume, and systematic risk indicators are used to assess the effectiveness of the stock split event. The study was carried out to see the effect of the stock split event regarding whether there were differences in stock returns, stock trading volume, and systematic risk before and after the stock split. This study uses secondary data taken from the official website of the Indonesia Stock Exchange. The sample was selected using a purposive sampling method with certain criteria. The sample in this study amounted to 37 companies listed on the Indonesia Stock Exchange that carried out stock split actions from 2017 to 2020. The results showed a significant difference in abnormal stock returns, stock trading volume, and systematic risk before and after the stock split
Exploring the Business Model Innovation of Blockchain Technology
Get PDFBlockchain is a technological innovation that performs a different paradigm (decentralized protocol) to change the way organizations or societies interact with others. Blockchain adoption evolves into different ecosystems (network of actors adopting BC) along with its development, namely public and private ecosystems. Although previous research has examined the role of BC on the business model, there is little explanation for how BC applies business model innovation (BMI) in different ecosystems. Using a multiple-case study approach, this study seeks to explain the innovation of the business model in different BC ecosystems. The study finds different formulas of BMI among the ecosystems. The potential BMI in the private/consortium BC emphasizes improving the existing business values. In the public BC, BMI potentially disrupts the current business model. The study also proposes a new theoretical model to identify the potential of BMI within an ecosystem. This study contributes to the technology management literature, particularly BC and BMI. Furthermore, the practical implications of this study are presented in this investigation
The Effect of Entrepreneurship Education and E-Commerce on Entrepreneurship Interest Moderated by Android-Based Accounting Information Systems
Get PDFHigher education today is not only required to produce graduates with high competence and easily accepted for work. But universities are also required to produce graduates who can create jobs by becoming entrepreneurs. Entrepreneurship education is expected to increase student interest in entrepreneurship. Another factor that can increase students\u27 interest in entrepreneurship is the existence of e-commerce. Many studies on entrepreneurship education and e-commerce to increase interest in entrepreneurship have been carried out, but the results are inconsistent. This study wanted to see to what extent Android application-based accounting information system variables could moderate the influence of entrepreneurship education and e-commerce on the entrepreneurial interest of Undip PSDKU Pekalongan Accounting Diploma students. The results of data processing using the smart pls application show that the variables of entrepreneurship education and e-commerce significantly affect student entrepreneurship interest. The variable of the accounting information system based on the android application negatively moderates the effect of the e-commerce variable on the interest in entrepreneurship. However, this variable does not moderate the effect of the entrepreneurship education variable on the interest in entrepreneurship
The Relationship between Non-Performing Loans and Size on Leverage in Indonesia Stock Exchange
Get PDFToday, the banking sector plays a vital role in achieving national goals for increasing the living standards of the community and supporting the running of the economy, considering its function as an intermediary institution, payment transaction, and transmission tool for monetary policy. Thus, this study seeks to examine the effect of Non-Performing Loan (NPL), Size (SIZE) on Leverage (LEV). Panel data regression is applied to achieve the proposed objective. The data collected from commercial bank companies listed on the Indonesia stock exchange (IDX) started from 2016 to 2019 with 43 banks. The result shows that NPL and SIZE positively and significantly affect LEV. In conclusion, this study has identified the relationship between Non-Performing Loans (NPL), Size (SIZE) and Leverage (LEV). Also, the studied variable indicated that NPL and SIZE significantly and positively affect LEV
The Impact of Premium Gasoline Price and Income Per Capita on Traffic Accidents: An Evidence from Panel Data Regression
Get PDFAccident and safety cannot be separated due to their trade-offs by an individual when carrying out activities. Accident and safety issues are global issues and are being investigated. This study examines the impact of premium gasoline prices and per capita income on traffic accidents in 21 districts and cities in Aceh Province of Indonesia. This study used panel data from five years and 21 districts/cities. This research model uses a random effect model. The results showed that premium gasoline prices negatively affect income per capita and traffic accidents positively. These results fit theoretically. The effect of the price of 0.13 percent and income of 0.96 percent if there is an increase of 1 percent. The impact of income per capita is 7.38 times compared to premium gasoline prices. Then, the elasticity of income approach is elastic while the price is inelastic. The increase in per capita income causes people to buy more private vehicles, so the government needs regulation and socialization of the transfer of private vehicles to public transportation. Then, the police continue to urge the people to be careful in driving and a pioneer in traffic safety
Bioeconomic Modelling in Sustainable Fisheries Management of Commercial Marine Fisheries in Kelantan, Malaysia
Get PDFBioeconomic modelling is an important issue in sustainable fisheries management of commercial marine fisheries in Kelantan, Malaysia. Previous studies focus on the impact of trawling on fisheries, tourism and the socio-environment, which overfishing is a direct threat to local fishing communities. In addition, bottom trawl fishing may affect fishing, environment and socio-economic management objectives. Moreover, fishing activities lead to changes in the structure of marine habitats and affect the diversity, composition, biomass and productivity of related biota. Finally, the previous research discussed on challenges of the fisheries industry in peninsular Malaysia. Studies focused on bioeconomic modelling in sustainable management of commercial marine fisheries in terms of fishing gear, climate changes, and anthropogenic disturbances are still limited. This study aims to investigate the sustainability of marine fish production and analyse the potential effect of climate changes and anthropogenic disturbances that affect fisheries activities. The theory and practice of the bioeconomic surplus production model by Gordon - Schafer (GS) are used to calculate the total biology and economic value. The result of the study indicated that trawl nets, anchovy purse seinses, climate changes and anthropogenic disturbances affect the sustainable management of commercial marine fisheries in Kelantan, Malaysia