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    An Analysis of the Relationships between Social Media WOM, Perceptual Distance, Luxury Perception, Purchase Intention, and Purchase Behavior in the Smartphone Industry

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    Many individuals enjoy sharing their stories and experiences through social media, which exemplifies social media word-of-mouth (social media WOM). This study examines the role of social media WOM in driving masstige purchase behavior. This study involves perceptual distance, luxury perception, and purchase intention in such an investigation. Masstige refers to providing prestige to the masses, indicating luxury products for a broad audience. A survey of 246 consumers was conducted, and structural equation modeling was employed to analyze the data. This study found that social media WOM positively influences perceptual distance, luxury perception, and purchase intention. Perceptual distance negatively influences purchase intention, while luxury perception positively influences such intention. Purchase intention positively influences purchase behavior. The findings suggest that marketers need to identify social media platforms that match the luxury perception of their target audience and present exclusive content to encourage purchase intention and, further, masstige purchases. Masstige purchase behavior is vital for collectivist countries because it can increase their consumers’ social status and prestige

    Pengaruh Kesadaran Pajak, Sanksi Pajak dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak Pelaku UMKM dengan Prefrensi Risiko sebagai Moderasi

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    This reseaserch aims to analyze the effct of tax awareness, tak penalties and tax rates on taxpayer compliance with risk preference as a moderating variable in MSMEs assisted by Tanggulangin district. The sampling method in this study used cluster sampling of 100 respondents with the criteria that have a NPWP. The instrument in this study used a questionnaire with four likert scales to measure respondents opinions. The data analysis technique in this tudey used WarpPLS 8 software. The results showed that the perceptiontax awareness and tax sanctions have an influance on taxpayer compliance meanwhile tax rates have no effect on taxpayer comliance. As for, preferences risk are able to moderat the effect of tax awareness and tax sanctions on taxpayer compliance meanwhile risk preference are unable to moderate the effect of tax rates on taxpayer compliance. Keywords: compliance, tax awareness, tax sanctions, tax rates, risk preference

    Faktor Apakah Yang Memicu Profitabilitas Pada Sektor Consumer Non Cyclical

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    This research aims to determine the influence of managerial ownership, institutional ownership, company size and capital structure on the profitability of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange. The research method used is a quantitative method. This research uses a multiple linear regression model with the help of SPSS version 26. The data used in this research is secondary data in the form of financial reports of non-cyclical consumer sector companies published by the IDX in 2020-2022. The sample was selected using a purposive sampling method and a sample of 125 non-cyclical consumer sector companies was obtained. The dependent variable in this research is profitability. The independent variables used are managerial ownership, institutional ownership, company size, and capital structure. The results of this research indicate that institutional ownership and capital structure have a negative effect on profitability

    Pengaruh Keputusan Investasi, Keputusan Pendanaan Dan Kebijakan Dividen Terhadap Nilai Perusahaan Sektor Food & Beverage

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    This research aims to test and analyze the influence of investment decisions, funding decisions and dividend policies which simultaneously have a significant influence on company value in food and beverage companies. The population and sample in this research are all public companies listed on the Indonesian Stock Exchange, namely Food and Beverages companies in the 2017-2022 period, have complete financial reports in rupiah and have been audited during the research period, and have positive equity during the research period. The sampling technique uses a purposive sampling method with data analysis using statistical testing tools with SPSS software. The results of this research state that investment decisions proxied by TAG have no effect on company value, funding decisions proxied by DER have and possitife significant effect on company value, and dividend policies proxied by DPR have no effect on company value. The implications of this research are that investors should look at the funding decisions made by companies when making decisions to invest in the Food and Beverage sector. Keywords: Investment Decisions, Funding Decisions, Dividend Policy, Company Valu

    Analisis Kompetensi Sumber Daya Manusia Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Koprasi Simpan Pinjam Kabupaten Lamongan

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    This research aims to examine liquidity, debt policy, investment opportunities, company size and company value in non-cyclical consumer sector companies in Indonesia. The sample uses companies registered on the IDX during the 2020-2022 period in Indonesia using a purposive sampling method. and data analysis was carried out using the multiple linear regression method. The results of this research show a positive influence of debt policy, investment opportunities on company value, there is also a negative influence of company size on company value, while liquidity has no effect on company value

    Pengaruh Profitabilitas, Struktur Modal, Ukuran Perusahaan, dan Pertumbuhan Penjualan terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Transportasi dan Logistik

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    Company Value is the market value of the company's outstanding debt and equity securities. The price that prospective buyers are willing to pay is defined as the market price of the company itself. This research aims to determine the influence of profitability, capital structure, company size and sales growth on company value in transportation and technology subsector companies. The method used in this research is purposive sampling. The results of this research are that profitability and company size have a significant effect on company value, while capital structure and sales growth do not have a significant effect on company value

    ZAKAT DI DUNIA MAYA: STUDI NETNOGRAFI RESPON WARGANET PADA INSTAGRAM DAN YOUTUBE BADAN AMIL ZAKAT NASIONAL INDONESIA

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    Instructions from Allah for Muslims who are members of the pillars of Islam are the obligation to issue zakat, for people who are rich and have entered the category that is obliged to give zakat (muzakki), so that it can be distributed to poor people who are in the category (mustahik). BAZNAS is a zakat amil institution in Indonesia which has the authority to manage zakat, infaq and alms (ZIS) funds. As the wider public response has been narrowed down to the response of netizens or netizens, because of the existence of BAZNAS social media on Instagram and YouTube. This research will focus on how netizens respond to BAZNAS Instagram and Youtube. Social media makes today's society form behavioral patterns and changes several human lives. The role of social media in today's era can be said to be very influential for BAZNAS. BAZNAS uses social media as a promotional medium to inform Muslims to provide information that requires them to pay zakat, fulfill their rights and serve as a reminder to invite goodness. Keywords: Zakat, BAZNAS, Netizen Responses on Instagram & Youtub

    Pengaruh E-Service Quality Dan E-Trust Terhadap Loyalitas Pengguna BSI Mobile Dengan Kepuasan Nasabah Sebagai Pemediasi

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    The development of digital technology such as Mobile Banking on BSI Mobile can make it easier for customers to carry out financial transactions. However, in its implementation, the implementation of BSI Mobile still has weaknesses as evidenced by the Mobile Banking rating which is ranked 7th out of 11 other Mobile Banking. The aim of the research is to analyze the influence of E-Service Quality and E-Trust on Customer Loyalty through Customer Satisfaction. This type of research is quantitative with data analysis techniques using SEM PLS. The research sample population is Bank Syariah Indonesia customers. The sampling method uses a Purposive Sampling technique with the criteria a) Savings Owner Customers who have registered with BSI Mobille and b) Savings Owner Customers who actively transact using BSI Mobile at least 3 times a month. The sampling method used Slovin to obtain a sample size of 400 customers. The data collection method uses a questionnaire. The research results prove that E-Service Quality and E-Trust have a significant positive effect on Customer Satisfaction and Customer Loyalty, Customer Satisfaction has a significant positive effect on Customer Loyalty. Customer Satisfaction is able to mediate the relationship between E-Trust and Customer Loyalty. However, satisfaction is not able to mediate the relationship between E-Service Quality and Customer Loyalt

    Analisis Perbandingan Trading Volume Activity, Abnormal Return, Dan Bid Ask Spread Sebelum Dan Sesudah Stocksplit Tahun 2020-2023

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    This research aims to analyze the comparison of trading volume activity, abnormal returns, and bid ask spread before and after stocksplit. The population used was 39 companies carrying out stocksplit on the Indonesian stock exchange for the 2020-2023 period. The research sample was taken using a purposive sampling technique. Based on the sampling technique used, there are 38 companies that meet the criteria. The data used was taken from the official website of the Indonesian Stock Exchange and Yahoo Finance. The observation period used was five days before stocksplit, during stocksplit. and five days after stocksplit. The data analysis technique uses Wilcoxon signed rank with the help of SPSS statistics 26. Research results. The research results show that there are differences in trading volume activity variables before and after the stock split. There are differences in the bid ask spread variable before and after stocksplit. There is no difference in the abnormal return variable before and after stocksplit. Keywords: trading volume activity, abnormal return, bid ask spread, stocksplit, stock trading liquidit

    Pengaruh Good Corporate Governance, Rasio Likuiditas Dan Hasil Investasi Terhadap Profitabilitas Pada Asuransi Syariah

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    The rapid development of the non-bank financial industry and the increase in Islamic insurance assets and investments can affect financial performance and risk, but it does not rule out the possibility that there are still irregularities in corporate governance. This study aims to analyze the effect of Good Corporate Governance, Liquidity Ratio and Investment Return on Profitability in Islamic Insurance. This study uses quantitative methods using secondary data. The sampling technique used purposive sampling method. Samples that meet the criteria are 15 Sharia Life Insurance companies in 2017-2022. The model used as an analytical tool is multiple linear regression using SPSS 26. The results of this study indicate that partially the Board of Commissioners and Liquidity Ratio have no significant effect. Investment returns partially have a positive and significant effect on Profitability (ROA) in Islamic Life Insurance, while simultaneously the variables of the Board of Commissioners, Liquidity Ratio and Investment Results have a significant effect on Profitability in Islamic Life Insurance. Keywords: Board of Commissioners, Liquidity Ratio, Investment Return, Return on Asse

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