Rumah E-Journal Citakonsultindo (CV. CITA UTILITAS UTAMA)
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Perceptions And Intentions Of MSME Operators Regarding The Use Of QRIS As A Payment System In Medan
This study analyzes the perceptions and intentions of Micro, Small, and Medium Enterprise (MSME) operators in Medan regarding the use of QRIS as a digital payment system. Using a qualitative approach, data were collected through in-depth interviews and Focus Group Discussions (FGDs) with MSME operators who had adopted or had yet to adopt QRIS. The findings indicate that perceived Usefulness, ease of use, and risks significantly influence QRIS adoption. MSME operators who recognize transaction efficiency and improved financial record keeping tend to be more receptive to QRIS, while concerns about security and system disruptions remain barriers. Additionally, external factors, such as digital literacy and government support, also contribute to users' intentions to adopt a QRIS. This study emphasizes the need for education and infrastructure improvements to accelerate QRIS adoption among MSMEs
Analysis of Coffee Export Competitiveness in the International Market and Determining Factors for Indonesian Coffee Exports
Indonesia is one of the world's major coffee producers and exporters, but faces various challenges in maintaining competitiveness in the global market. This study aims to analyze Indonesia's coffee export potential and measure the influence of several economic variables on coffee export volume, including the value of coffee exports, production, world coffee prices, rupiah exchange rate against US dollars, and plantation area. The research uses annual secondary data for the period 1999–2022. The analysis method used was Revealed Comparative Advantage (RCA) to assess competitiveness, and multiple linear regression to analyze the influence of variables on export volume. The results of the study show that Indonesia has a comparative advantage with an average RCA value of 3.86. The value of coffee exports has a positive and significant effect on export volume, while production variables, international coffee prices, rupiah exchange rates, and area area show negative influences. International prices and rupiah exchange rates have a significant impact, while production and area are not statistically significant. These findings confirm that the increase in exports is more determined by quality, added value, and production efficiency than land expansion alone
The Effect Of Social Media Information Quality On Consumer Involvement And Purchase Intention On Vapezoo Electric Cigarette Products
Social media is now a strategic channel in digital marketing, including for e-cigarette products such as Vapezoo. This study aims to analyze the effect of social media information quality on consumer engagement and purchase intention, considering the role of consumer attitudes and brand familiarity. Using a quantitative approach through an online survey of 171 Vapezoo users, the data were analyzed using multiple linear regression. The results showed that information quality significantly influenced consumer engagement, which had a positive impact on attitudes and purchase intentions. These findings emphasize the importance of informative and interactive content in shaping consumer behavior. Further research is recommended to use a longitudinal approach and reach various social media platforms
Moderation Of Creative Accounting With Profitability That Impact On Company Value
The aim of this study is to evaluate how profitability impacts firm value, with creative accounting acting as a moderating factor. The sample for this research was drawn from food and beverage companies listed on the Indonesia Stock Exchange (IDX), using purposive sampling which resulted in a sample of 15 companies. Data was collected from financial statements as secondary data sources. The analysis was performed using MRA regression with the aid of PLS 4.0 software. The findings reveal that profitability has a positive and significant effect on firm value. However, when moderated by creative accounting, the impact of profitability on firm value becomes negative and significant
Implementation of Work-Life Balance and Its Impact on Employee Retention in Startup Companies Kitalulus
In an era of rapid globalization, startup companies face unique challenges in retaining top talent in a competitive market. The importance of attracting and retaining quality employees is becoming increasingly important, especially in the ever-evolving technology and innovation sectors. This study examines the impact of work-life balance and compensation on employee retention in Kitalulus, a startup company. Using a quantitative approach, data were collected from 99 respondents through a structured questionnaire designed to assess perceptions of work-life balance, compensation equity, and employee retention intention, analyzed data by SMARTPLS4 to evaluate the relationships between variables. The results showed that both work-life balance and compensation significantly influenced employee retention. Furthermore, compensation was also found to act as a moderator in the relationship between work-life balance and employee retention, indicating that a supportive compensation structure can enhance the positive effect of work-life balance on retention. These findings emphasize the importance of integrating competitive compensation and effective work-life balance policies into organizational practices. This study contributes to the understanding of employee retention dynamics in a startup environment and offers practical recommendations for enhancing employee satisfaction and loyalty through strategic management of work-life balance and compensatio
Global CPO (Crude Palm Oil) Change Impact Analysis About Domestic Cooking Oil Price Stability
Cooking oil is one of the main needs of the Indonesian people, while CPO(Crude Palm Oil) is not only the main raw material for cooking oil, but also has astrategic role in the national economy. In recent years, CPO prices have fluctuatedsharply due to several factors that have caused domestic cooking oil prices to rise,triggering anxiety, panic buying, and reducing the purchasing power of low- andmiddle-income people. Therefore, this study aims to analyze the influence of globalCPO prices, inflation rates, and domestic CPO production volume on the stability ofcooking oil prices in the domestic market. What distinguishes this study from theprevious research is that this study not only focuses on global CPO prices withcooking oil prices but also integrates the variables of CPO production volume andinflation. The results show that global CPO prices and CPO production volume havea significant effect on domestic cooking oil prices while inflation does not have asignificant effect on domestic cooking oil prices
SWOT-Based Strategic Development of Labuhan Jukung Beach as a Leading Tourism Destination in Pesisir Barat
Tourism is a complex sector due to its multidimensional characteristics, encompassing physical, socio-cultural, economic, and political aspects. Moreover, tourism activities involve various related institutional sectors. This study aims to analyze the tourism development strategy at Labuhan Jukung Beach, Pesisir Barat Regency, using the SWOT analysis approach. Data were collected through interviews, observations, and questionnaires with relevant stakeholders. The results show that Labuhan Jukung Beach has several strengths, such as stunning natural scenery, large waves suitable for surfing, and fairly adequate facilities. However, weaknesses were identified in facility maintenance and the lack of variety in tourist attractions. Development opportunities include the utilization of social media for promotion and good accessibility, while threats come from competition with other tourist destinations. Based on the SWOT analysis, development strategies are recommended that include enhanced promotion, infrastructure improvement, and strengthened community participation.
 
The Influence of Innovation and Entrepreneurial Orientation on Competitive Advantage Through Culinary Business Motivation in Jambi City
UMKM are a field related to the draft of entrepreneurship. which is often associated with the concept of entrepreneurship. UMKM act as engines of economic development. UMKM create new job opportunities, reduce income inequality and eradicate poverty. The problem that is often encountered in UMKM in the food sector is generally the lack of innovation carried out by UMKM actors thems elves, such as the absence of additional variants of food served, the menu served is mostly still local, the interest is only based on the proximity of the residence to the consumer. Likewise with the orientation of UMKM actors who still think about just meeting daily needs at home, not thinking about how to develop the business so that it is better known not only near their residence, but also outside the city. This reduces the competitive advantage of UMKM themselves, such as the uniqueness of local food that is not necessarily found in other areas.
This study uses an associative quantitative research type that dominates the relationship between 2 or more variables, Sugiyono (2019). The location of the study is in Jambi City. The number of research samples obtained from a population of 178 young entrepreneurs. Primary data sources were obtained directly through direct observation of the research object by conducting interviews and distributing questionnaires to respondents of culinary business actors. Secondary data was obtained from existing data information such as journals, theses, theses and books, supporting information. The calculation of the analysis model uses the PDRB approach and the analysis model used for testing the hypothesis in this study is path analysis. Based on the results of the data analysis, it shows that entrepreneurial orientation has a positive and significant effect on the competitive advantage of culinary businesses in Jambi City, this is because the probability value of the influence of orientation on competitive advantage is 0.000 which is smaller than 0.005, product innovation has a positive and significant effect on the competitive advantage of culinary businesses in Jambi City. This is proven by the existence of innovations that have an impact on competitors in the same business, motivation has a positive and significant impact on the competitive advantage of culinary businesses in Jambi City and entrepreneurial orientation, product innovation, and motivation have a positive and significant impact together (simultaneously) on the competitive advantage of culinary businesses in Jambi City
The Influence Of Product Quality On Purchase Decision Of Bunqee Craft N Fashion Tapis Products
This study aims to determine how product quality influences customer decisions to purchase BunQee Craft n Fashion tapis goods.. One of the most important elements in drawing in customers is said to be product quality., especially within the traditional craft industry, which highly values cultural authenticity and aesthetic appeal. The quality dimensions examined include durability, uniqueness, reliability, ease of maintenance, and design. The study employed a quantitative methodology, gathering information from 100 participants using online and offline questionnaires. Purposive and non-probability sampling methods were used in this study. The focus of the study was people who had purchased BunQee filter products. The data were processed using SPSS version 27 and simple linear regression was performed to determine how product quality affects their decision to purchase the product. Product quality and customer purchasing decisions were shown to be positively and statistically significantly correlated., highlighting the critical role of quality maintenance and enhancement as a strategic measure to reinforce the competitive position of local cultural products. This research is expected to offer practical insights for BunQee Craft n fashion in enhancing their product development based on local wisdom and market expectations
Implementation of Tax Planning in Manufacturing Companies: A Phenomenological Study of Tax Accountants' Perspectives
This research explores the implementation of tax planning in manufacturing corporations through the phenomenological perspective of tax accountant practitioners. Adopting a qualitative approach with a case study methodology, the investigation involved eight tax accounting practitioners from four different manufacturing entities through semi-structured interviews, direct observation, and document analysis. The findings reveal that the implementation of tax planning uses a multidimensional strategy with the gross up methodology as the predominant strategy, exploitation of tax incentives, and administration of deferred tax burden. Key challenges include fluctuations in tax regulatory dynamics, complexity of business structures, and limitations on competent human resources. The implementation of tax planning has a positive impact on optimizing effective tax rates and increasing operational cash flow. This research contributes to the development of the tax planning literature and provides practical implications for the optimization of the taxation strategy of manufacturing corporations