Rumah E-Journal Citakonsultindo (CV. CITA UTILITAS UTAMA)
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The Influence of Promotions, Brand Ambassadors and Korean Wave on Somethinc Product Buying Interest
No full textThe purpose of this study is to find out how brand Ambassadors, promotions, and Korean waves affect consumers' interest in buying certain products. Utilizing primary data sources collected directly from respondents by distributing online questionnaires, the methodology used is quantitative research. The wider community is the research population. 43 people answered the questionnaire after it was distributed. Quantitative research is the methodology used. Using the SPSS Statistics 25 tool, validity test, T-test, multiple linear regression analysis, and determination coefficient were used in the analysis of this study. The results of the analysis showed that with a t-count value of 4.012 > 1.682 and a significance level of 0.00 < 0.05, promotion had a positive and large effect on buying interest. Meanwhile, customer buying interest is not much influenced by brand ambassadors or Korean Wave. The combined effect of promotions, brand ambassadors, and Korean waves was positive and quite large, impacting customer buying interest by 0.529 or 52.9%. Other variables that were not included in the study had an impact on the rest by 47.1%
The Existence of Customary Law in the Recognition and Protection of Collective Rights of Betawi Batik Motifs as Traditional Knowledge and Traditional Cultural Expressions (TCE)
No full textThis study examines the existence and role of Customary Law in the recognition and protection of collective rights of Betawi Batik motifs as Traditional Cultural Expressions (TCE) and Traditional Knowledge (PK). Betawi Batik motifs have communal values that are vulnerable to exploitation, and literature analysis shows that the formal Intellectual Property Rights (IPR) regime (Copyright and Industrial Design) is inadequate due to its individualistic nature and time constraints. This creates a protection gap against the collective rights of the Betawi community. This normative legal research uses a literature review, focusing on the synchronization of Customary Law norms and positive IPR. The results indicate that the principle of communal ownership and control functions through the Betawi Cultural Institution (LKB) still exist and are relevant. Therefore, this study constructs an integrative sui generis legal protection model. This model rests on three pillars: Communal Registration in the TCE database, Customary Control Mechanisms through BCIapproval, and Strengthening Ex-Officio Protection by the government. This model is expected to realize cultural justice and provide legal certainty for the preservation and commercialization of Betawi Batik in a sustainable manner.
Keywords: Betawi Batik, Customary Law, Collective Rights, Traditional Cultural Expressions (TCE), Sui Generis Protection
Legal Review of Biodiversity Protection and Conservation of Biological Natural Resources in Indonesia
No full textThis study examines the legal aspects of biodiversity (BD) protection and the conservation of biological natural resources in Indonesia. Using a normative–empirical legal research method, the study identifies substantial gaps between Law No. 5/1990 on Conservation of Biological Natural Resources and Their Ecosystems (KSDAHE) and the demands of contemporary conservation governance. Normatively, domestic regulations fail to adequately regulate Access and Benefit Sharing (ABS) and the protection of Traditional Knowledge (TK) of local communities, thereby creating vulnerabilities to biopiracy and distributive injustice. Empirically, criminal law enforcement against Illegal Wildlife Trade (IWT) remains ineffective due to lenient sentencing and difficulties in prosecuting organized crime networks, compounded by the limited use of preventive administrative instruments. The findings highlight the need for comprehensive legal reform focusing on integrating ABS and TK, strengthening criminal sanctions for biodiversity crimes, and harmonizing overlapping sectoral regulations. The overarching goal is to transform conservation law into an adaptive, equitable, and sustainability-oriented regulatory regime.
 
Between Policy and Reality, an Evaluation of Swiftlet Nest Tax Implementation in Hulu Sungai Utara, South Kalimantan
No full textThis study evaluates the swiftlet nest tax policy in Hulu Sungai Utara Regency, South Kalimantan, Indonesia, focusing on its effectiveness in increasing Original Local Revenue (PAD). Despite the high economic potential of the swiftlet sector, its contribution to PAD remains below 1%, revealing a gap between potential and fiscal realization. Using a qualitative descriptive approach, data were collected through in-depth interviews and focus group discussions with 19 key informants, complemented by document analysis of regional regulations. The evaluation employs William N. Dunn’s policy criteria effectiveness, efficiency, adequacy, equity, and responsiveness along with George C. Edward III’s implementation theory. Findings indicate that the policy is administratively compliant but substantively ineffective. Low taxpayer compliance, weak supervision, inadequate monitoring, and insufficient risk-based instruments hinder revenue optimization. Efficiency and adequacy are limited, the distribution of tax burdens is inequitable, and responsiveness remains procedural rather than adaptive. The study suggests that sustainable improvement of PAD requires an integrated, adaptive, and policy-learning-oriented approach. This includes data-based governance, risk-focused monitoring, equitable taxpayer treatment, and periodic evaluation to align policy instruments with sector characteristics. The research provides a conceptual and practical framework for enhancing local fiscal policy in high-potential but underperforming sectors
Pengaruh Persepsi Nilai Publik, Kualitas Layanan Elektronik, Dan Ekspektasi Terhadap Kepuasan Pengguna Aplikasi E-Pak LLDIKTI Wilayah V
No full textPenelitian ini bertujuan untuk menguji pengaruh persepsi nilai publik, kualitas layanan elektronik (yang terdiri dari kualitas performa teknis dan kualitas fungsi layanan), serta ekspektasi terhadap kepuasan pengguna aplikasi E-PAK LLDIKTI Wilayah V. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan survei. Teknik pengambilan sampel menggunakan convenience sampling dengan jumlah responden sebanyak 102 orang dosen tetap yayasan dan dosen PNS di lingkungan LLDIKTI Wilayah V. Analisis data dilakukan dengan regresi linier berganda. Hasil penelitian menunjukkan bahwa persepsi nilai publik, kualitas fungsi layanan, dan ekspektasi berpengaruh signifikan terhadap kepuasan pengguna, sedangkan kualitas performa teknis tidak berpengaruh signifikan
Humans, Stocks, and Morals: Starbucks Ethical Dilemma in Global Boycotts, Corporate Accountability, and Islamic Legal Perspectives
No full textThis study analyzes the ethical dilemma faced by Starbucks stakeholders in the global boycott crisis resulting from the Israel-Palestine conflict, integrating an Islamic legal perspective based on Imam Al-Thabari's interpretation of QS. At-Taubah (9) verse 5 regarding the legitimacy of economic boycotts, and its impact on multidimensional corporate accountability. The decline in SBUX shares from USD 107.21 to USD 93.89, with a market value loss of USD 12 billion, demonstrates the concrete financial impact of the company's social-ethical legitimacy crisis. The analysis reveals a substantial gap between reported financial accountability and the social-ethical accountability that should be accounted for to all stakeholders in the context of global moral values and religiosity. The multistakeholder ethical dilemma requires the integration of humanistic accounting perspectives into a more comprehensive corporate accountability framework, accompanied by a deep understanding of the Islamic legal doctrines underlying the Muslim consumer boycott movement. The findings reinforce legitimacy theory by demonstrating the financial impact of global value conflicts on the stability of multinational companies, while acknowledging spirituality and religious compliance as key drivers of consumer behavior in an era of ethical awareness integrated with religious values
The Effect Of Government Internal Supervisory Apparatus Capability (APIP), Maturity Of Internal Control System (SPI) On Audit Opinion With Accountability As A Moderating Variable: (Empirical Study On The Inspectorate Of Ambon City Government And Inspectorate Of West Seram Regency Government)
Get PDFThis study aims to empirically test the influence of the variables of the capability of the government's internal supervisory apparatus and the maturity of the internal control system and the moderating influence of accountability on the relationship between the capability of APIP and Maturity of SPI on Audit Opinion. This study is an empirical study, with the sampling technique used is Saturated Sampling, namely, each population is used as a sample. Data obtained through the distribution of questionnaires to selected respondents. The analysis used is multiple regression and hypothesis testing using t-statistics to test the partial regression coefficient with a confidence level of 5%. The results of the study indicate that the capability of the government's internal supervisory apparatus and the maturity of the internal control system have a significant positive effect on audit opinion. Accountability has a significant positive effect in moderating the relationship between the capability of the government's internal supervisory apparatus and the maturity of the internal control system with the audit opinion of the Ambon City Government Inspectorate and the West Seram Regency Government Inspectorate
The Effect of Capital Adequacy, Credit Risk, Liquidity Risk, and Market Risk on Financial Distress: Study of Conventional Banks Listed on IDX 2021–2023
Get PDFThis research examined how CAR, NPL, LDR, and NIM effect financial hardship in Indonesian conventional banks from 2021 to 2023. Multiple regression on 111 data showed CAR positively increased financial hardship, contradicting the original prediction. This may be related to regulatory adjustments and capital allocation issues. NPL unexpectedly had a negative effect, indicating new laws and robust capital structures offset it. LDR had a considerable positive effect, suggesting high lending liquidity concerns. NIM was not statistically significant, hence it cannot predict distress alone. The study suggests extending the timeframe and integrating macroeconomic factors in future research
Analysis of Service Quality of Perumda Tirta Manuntung Balikpapan City Based on Customer Perception
Get PDFThis study aims to analyze the quality of service of Perumda Tirta Manunggal in Balikpapan City based on customer perception. This article uses a quantitative approach by applying the SEM-PLS model and analysis using SMARTPLS 4 software. The primary data used were taken from 99 infill samples, calculated using the Slovin formula, with a margin of error of 10% of the total population of 100,688. The results showed that service quality has a significant effect on customer satisfaction, with independent variables including reliability, trust, empathy, and responsiveness. However, the independent variable of belief does not have a significant effect on customer satisfaction, and reliability also does not show a significant impact on empathy on the performance of Perumda Tirta Manunggal Balikpapan Cit
Optimization Of The PPh 23 Service Collection Process To Support Financial Reporting At PT. Threebond Garpan Sales Indonesia
Get PDFThis study aims to optimize the collection process of Income Tax (PPh) Article 23 at PT. ThreeBond Garpan Sales Indonesia in order to support the smoothness of the company's financial reporting. PPh 23 is an important component in the Indonesian taxation system, so inefficiency in its management can cause delays in reporting and the risk of tax sanctions. Using a qualitative approach through document analysis, this study found that the implementation of the Callisto ERP-based accounting system was able to improve the accuracy and efficiency of PPh 23 management, with a decrease in errors from 3.2% to 0.4%. The use of technology such as e-Bupot unification and strengthening internal control have also been shown to increase tax compliance. Overall, this optimization not only fulfills tax obligations but also strengthens the company's reputation