Rumah Jurnal Institut Pesantren KH. Abdul Chalim
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The Role of Capital Structure as a Mediator of Profitability, Company Size, and Business Risk on Company Value (Study on Exporters Listed on the Indonesia Stock Exchange 2019-2023)
Get PDFCapital structure is an important part of a firm's financial structure as a signal to the market about the firm's management and financial prospects. The optimal capital structure decision can increase the value of the company by increasing investors' perception of the company's stability and growth. This study aims to determine the role of capital structure on profitability, company size, business risk on firm value with capital structure as an intervening variable in companies listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative approach and secondary data in the form of financial reports or summaries of annual reports from Exporter companies listed on the IDX in the 2019-2023 time span. The population that is the focus of this research is exporter companies listed on the IDX, with a total of 50 companies with a purposive sampling method, Data analysis was carried out using SEM-PLS version 3.2.9. The research results in this study are Profitability has a positive and significant effect on firm value. company size has a negative and significant effect on firm value. business risk has a positive and insignificant effect on firm value. profitability has a positive and significant effect on firm value. company size has a negative and significant effect on firm value. business risk has a positive and insignificant effect on firm value. capital structure has a negative and significant effect on firm value. Profitability has a negative and significant effect on capital structure. firm size has a positive and insignificant effect on capital structure. business risk has a positive and insignificant effect on capital structure
Determinants of Service Quality, Social Media, and Timeliness Towards Institutional Image Through Customer Satisfaction (Case Study at DPMPTSP Bogor District)
Get PDFThis study aims to analyze the improvement of institutional image through customer satisfaction influenced by service quality, social media, and punctuality. By using the Structural Equation Modeling (SEM) method through the LISREL 8.80 program, it was found that the variables of service quality (X1), social media (X2), and punctuality (X3) significantly affect customer satisfaction (Y) and institutional image (Z). The dominant dimensions of each variable are reliability for service quality, participation in social media, and accuracy of the service process for punctuality. In addition, customer satisfaction has a significant influence on institutional image, with the dimension of conformity to expectations as the most dominant aspect. The results of the analysis show that social media is the most dominant variable in influencing customer satisfaction, while customer satisfaction is the main factor in improving institutional image
Impulsive Fashion Purchases on Shopee: Fashion Involvement, Positive Emotions, Platform Quality, and Online Promotions
Get PDFThis study investigates the factors influencing impulsive buying behavior among consumers using the Shopee marketplace, focusing on the fashion segment, which has experienced rapid growth, contributing significantly to revenue with an increase of up to 24% (Sritanakorn & Nuangjamnong, 2021). Increased income and accessible credit options have escalated impulsive buying tendencies, driven by consumers’ desire to fulfill immediate needs with ease (Park et al., 2006). The study examines the impact of consumer fashion involvement, positive emotions, online platform quality, and online sales promotions on impulsive buying behavior. Using a quantitative approach, data were collected through online questionnaires distributed to 208 purposively sampled respondents and analyzed with Structural Equation Modeling (SEM) using Smart PLS. The findings reveal significant direct effects of fashion involvement, positive emotions, online platform quality, and sales promotions on impulsive buying behavior, alongside potential mediating and interacting effects, such as positive emotions amplifying the influence of platform quality and sales promotions. These results highlight the importance of synergistic promotional strategies and user-friendly platform designs in stimulating impulsive purchases, while also acknowledging limitations in sample representativeness and suggesting further investigation into causal mechanisms and interactions between these factors to provide nuanced insights for e-commerce strategies
The Effect of the Motor Vehicle Tax Amolishment and Payment Ease Program on Taxpayer Compliance (West Surabaya Samsat)
Get PDFThis study aims to determine the effect of the Tax Amnesty Program and Ease of Payment of Motor Vehicle Tax (PKB) on Taxpayer Compliance at the West Surabaya SAMSAT Office. The data used in this study are primary data obtained from a survey of 100 taxpayers using the purposive sampling method. The data were analyzed using descriptive statistics, validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis. The results of the study indicate that the Tax Amnesty Program does not have a significant effect on Taxpayer Compliance. This is because this program does not provide a long-term solution for taxpayers who are in arrears and does not address the underlying reasons for tax arrears. In addition, weak law enforcement against tax arrears makes Taxpayers feel that the risk of tax evasion is lower than the benefits obtained from participating in the program. On the other hand, the Ease of Payment of PKB has a positive and significant effect on Taxpayer Compliance. Various services provided by SAMSAT, such as online payments, drive-thru, and payments through minimarkets, make it easier for taxpayers to pay their taxes, which ultimately increases taxpayers' willingness to comply with tax regulations
The Influence of Consumer Dissatisfaction and Competitor Advertising Attractiveness on Brand Switching Through Variety Seeking as an Intervening Variable (Study on Realme Smartphone Users in Surabaya)
Get PDFThe use of smartphones has grown rapidly on a global scale. However, the increasing popularity and usage of smartphones have led many consumers to exhibit erratic behavior in brand selection. To better understand this phenomenon, this study examines brand switching behavior and its relationship with factors such as consumer dissatisfaction, competitor advertising attractiveness, and variety seeking. This research aims to (1) analyze the influence of consumer dissatisfaction and competitor advertising attractiveness on variety seeking; (2) analyze the influence of consumer dissatisfaction, competitor advertising attractiveness, and variety seeking on brand switching; and (3) analyze the influence of consumer dissatisfaction and competitor advertising attractiveness on brand switching through variety seeking. A quantitative approach was employed in this study. The population consists of Realme smartphone users in Surabaya who have switched to other brands. A total of 140 respondents were selected using purposive sampling based on the Hair formula. Data were collected through questionnaires. The data were analyzed using the Partial Least Squares (PLS) method with the aid of SmartPLS version 4.1 software. The results of the study indicate that consumer dissatisfaction and competitor advertising attractiveness significantly influence variety seeking. Furthermore, consumer dissatisfaction, competitor advertising attractiveness, and variety seeking significantly influence brand switching. Likewise, consumer dissatisfaction and competitor advertising attractiveness, mediated by variety seeking, significantly influence brand switching
The Influence of E-Wallet Usage on the Decision to Use the Dana Application for Transactions among State University Students in Central Java
Get PDFModern technology has provided significant convenience in everyday life, including in economic transactions. One of the most visible innovations is the use of electronic wallets (e-wallets), which enable practical and efficient digital transactions. This study's goal is to comprehend the impact of usability, service features, and lifestyle on students' decisions when conducting transactions with the DANA application. This research utilizes a survey method combined with a quantitative method. Data were collected through questionnaires from 280 respondents consisting of students from Diponegoro University (UNDIP) and Sebelas Maret University (UNS) in Central Java. The Partial Least Square (PLS) method was used to analyze the data. According to the study's findings, usability service features, and lifestyle significantly influence the decision to use the application. Ease of use increases technology adoption, while innovative features and students' digital lifestyles drive interest and decisions to use the DANA application. The findings of this research contribute to the DANA application development strategy to continue to improve convenience, service features, and relevance to users' lifestyles, so that they can remain competitive in the digital market. However, this study has limitations covering a limited area, and exploring other variables in future research is recommended
Analysis of the Application of Income Tax on In-kind Rewards and the Enjoyment of Relationships with Work Seen from the Aspect of Justice
Get PDFThis research aims to examine how the concept of fairness in good taxation, as well as whether the implementation of the Minister of Finance Regulation Number 66 in the year 2023 is following the aspect of fairness. This research was conducted using primary data. This primary data was collected by the researcher directly from the first source or the location where the research object was carried out. The primary data in this study includes observation results, as well as interviews with workers directly involved in the tax deduction on nature. This research was conducted from October 2024 to November 2024. Fairness is not arbitrary, biased, or one-sided. Tax is a mandatory payment to the state, which is obligatory according to the Law, without direct reciprocal benefits, and is used for the benefit of the state for the greatest prosperity of the people. Natura and/or benefits are rewards received not in the form of money. From the results of the research, it can be concluded that taxes currently adhere to the principle of vertical equity and that the average individual or worker has the ability to pay taxes, in general, the implementation of PMK 66/2023 is in accordance with the principles of justice in a good taxation system. However, there are several recommendations for this research, namely, the government must create a tax system that is easy for the public to understand. An easily understandable tax system will encourage the public to learn and understand how the tax system works in Indonesia
The Impact of Corporate Governance on Financial Performance of Indonesian Banks
Get PDFThis study analyzes the influence of board size, managerial ownership, ownership concentration, firm age, leverage, and firm size on financial performance, measured by Return on Assets (ROA). The research utilizes data from banking sub-industry companies listed on the Indonesia Stock Exchange during the 2019–2024, with 110 samples obtained through purposive sampling techniques. The study employs a quantitative approach using multiple linear regression analysis with Eviews. The findings reveal that board size negatively affects financial performance, while managerial ownership, ownership concentration, company size, leverage, and company age positively influence financial performance. These results suggest that management should focus on factors that enhance financial performance to improve company profitability, while investors can use these insights to identify promising companies for investment. Future research is encouraged to incorporate corporate governance variables, such as audit committee size, and to expand the scope to other sectors and longer study periods
The Effect of Optimism, Self-Efficacy, and Women's Leadership Style on Employee Performance in Pasuruan District Government with Assertive Communication as an Intervening Variable
Get PDFThe purpose of this study was to prove and analyze the influence of optimism, self-efficacy, and women's leadership style on employee performance in the Pasuruan Regency Government with assertive communication as an intervening variable. The type of research used is quantitative, with a population of 2001 respondents from 7 Pasuruan Regency Government Offices and a sample of 333 respondents. Data collection was carried out using a questionnaire via Google Form and measured using a Likert scale. The analysis technique used the Structural Equation Model (SEM) tool, and then the Partial Least Square (PLS) program was used. The results of this study indicate that: 1) Optimism has a significant positive effect on assertive communication in the Pasuruan Regency Government. 2) Optimism has a significant effect on the performance of Pasuruan Regency Government employees. 3) Self-efficacy has a significant positive effect on assertive communication in the Pasuruan Regency Government. 4) Self-efficacy has a significant positive effect on the performance of Pasuruan Regency Government employees. 5) Women's leadership style has a significant positive effect on assertive communication in the Pasuruan Regency Government. 6) Women's leadership style has a significant positive effect on the performance of Pasuruan Regency Government employees. 7) Assertive communication has a significant positive effect on the performance of Pasuruan Regency Government employees. The recommendation from this study is that the Pasuruan Regency Government is expected to optimize women's leadership style by encouraging training that focuses on assertive communication so that it can create a collaborative and productive work environment. This step can contribute significantly to improving employee performance and supporting the achievement of organizational goals
The Role of Regional Original Income, Regional Size, and Transfer Funds in Improving Regional Financial Performance
Get PDFThis study analyzes the implementation of the regional autonomy system after the transition from a centralized system, focusing on evaluating the financial performance of local governments through aspects of independence, effectiveness, and regional financial growth. The main factors influencing local financial performance are local government size, local own-source revenue (PAD), and transfer fund management. This study offers a new contribution by examining the simultaneous influence of PAD, regional size, and transfer funds on regional financial performance, especially in Tarakan City, which has unique geographical and socioeconomic characteristics. The results of this study provide important insights for local governments in designing more effective and efficient financial management strategies. In addition, these findings are expected to be a reference for policymakers in formulating transfer fund allocation formulas and PAD optimization to improve regional financial performance sustainably. This research method uses a descriptive quantitative approach with a purposive sampling technique. The data used is secondary quantitative data, and the analysis is conducted using multiple linear regression with classical assumption tests. The results show that PAD has a positive effect on regional financial performance, supporting financial independence. In contrast, regional size has a negative effect, reflecting resource management challenges in larger regions. Fund transfers have a positive effect, confirming their role in improving regional financial performance. This research also opens up opportunities for further studies on the relationship between regional financial management and regional economic development