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The Use of New Media in a Virtual Website Exhibition A Mild "A Space"
The Covid-19 pandemic that hit various countries has limited the public's space movement in the community. The emergence of new rules in the new normal era makes difficult for artists to perform any art performances. A MILD as one of the biggest drivers of the economy in Indonesia held a virtual exhibition called "A space" through the power of the internet network. The appearance of this new media will facilitate the artists to be able to work again and help the public to continue enjoy the art in the pandemic era. The research method that used is descriptive exploratory analysis to examine the phenomena that are happening descriptively. The purpose of this research is to provide a discourse or view to the public as a new perspective in viewing an exhibition or work of art
Analisis Hubungan Antara Pengaruh Belongingness, Shopping Enjoyment, Customer Satisfaction, Dan Customer Happiness Pada Merchandise Resmi Persebaya
This study aims to analyze the sense of belonging, shopping enjoyment, customer satisfaction and customer happiness in buying Persebaya merchandise. The population in this study were all Persebaya fans. The sample in this research is Persebaya club fans who have bought the merchandise at Persebaya stores through offline stores or through e-commerce. The sampling technique uses purposive sampling while data collection uses questionnaires which are distributed through the Google form. A total of 120 respondents participated in this study. Data were analyzed using SPSS. The results showed that belongingness, shopping enjoyment, customer satisfaction had a positive and significant effect on customer happiness on Persebaya merchandis
Pengaruh Corporate Social Responsibility, Likuiditas, dan Ukuran Perusahaan terhadap Profitabilitas Perusahaan pada Masa Pandemi Covid-19
This research aims to determine the effect of corporate social responsibility, liquidity, and firm size on the profitability of company during the Covid-19 pandemic. The sampling method that used is purposive sampling. This research’s population is companies in the healthcare sector listed on the Indonesia Stock Exchange for the period of 2015-2021. The analysis is performed using multiple regression analysis with four independent variables and one dependent variable. The results of this research are proving that corporate social responsibility and liquidity have significant positive effect on the profitability, while firm size and Covid-19 have no significant effect on the profitability. The implication of this research could bring benefits to further researchers, companies, and investors.
Keywords: Profitability, Corporate Social Responsibility, Liquidity, Firm Size and Covid-19
Implikasi Kemunculan QRIS Sebagai Wujud Inovasi Digital Payment Dari Sisi Pandangan Merchant UMKM Surabaya
This study aims to explore the views of MSME merchants in the city of Surabaya regarding the emergence of QRIS as a form of digital payment innovation that assists in the business transaction process. Guidance in the preparation of
interview questions and data analysis is the technology acceptance model and theory of planned behavior. This stufy uses a descriptive qualitative approach. Data collection was carried out through an interview process involving 5 MSME merchants in one area in the city of Surabaya. This research indicates that MSMEs have a positive response to the presence of QRIS as a digital payment technology. The components analyzed are the benefits of using QRIS, the ease of using QRIS, the obstacles to using QRIS, and comparing the conditions of MSME internal control before and after using QRIS. The results of this study conclude
that QRIS from the point of view of MSME merchants provides benefits and convenience for business people, but QRIS still has drawbacks in its use. Other results state that there have been several changes in internal control in MSMEs before and after using QRIS. In general, the advantages of QRIS outweigh the disadvantages. MSME Merchants reveal that with the presence of QRIS in their
business, transaction activities can become more efficient and effective
Pengaruh Perceived Ease of Use, Social Influence, dan Perceived Benefit Terhadap Minat Berinvestasi di Saham Rakyat
Public interest in investment is increasing during the Covid-19 pandemic. Moreover, the Covid-19 pandemic has made people more literate about the importance of managing finances if in the future unwanted things will happen such as the current pandemic. According to statistics KSEI (2022), the number of capital market investors based on the number of Single Investor Identification (SID) increased by 27.38% to reach 9.5 million investors. Saham Rakyat participate in increasing public interest in investing in the capital market through stock buying and selling applications with designs like market places in general to make it easier for people to make transactions. The purpose of this study is to find out what factors influence people's interest in investing through the Saham Rakyat application. The subject of this study was people who had an interest in investing through the Saham Rakyat application with a total of 86 respondents. The data used is primary data obtained from the distribution of questionnaires in the form of Google forms. The data collection technique uses simple random sampling, with data analysis techniques using Partial Least Square Structural Equation Modeling (PLS-SEM) with the WarpPLS 8.0 program. The results of this study state that perceived ease of use and perceived benefit have a positive and significant effect on the interest in investing through Saham Rakyat, while social influence does not affect. This research supports that investors' perceptions of factors that can increase interest in carrying out investment activities related to effectiveness, efficiency, the existence of information that helps investors and the benefits received are very important to support investment activities.
Keywords: Investment interest, perceived ease of use, social influence, and perceived benefit
Analisis Pengaruh Tata Kelola Perusahaan Terhadap Penghindaran Pajak
This study aims to examine and analyze the effect of corporate governance proxied by independent commissioners, audit committees, institutional ownership, managerial ownership, executive character, executive compensation, and audit quality on tax avoidance. This study uses quantitative research methods. The population of this study is basic material manufacturing companies listed on the Indonesia Stock Exchange in the 2019-2021 period. The sampling technique used a purposing sampling method with a total sample of 120. The data collection method used secondary data obtained from the IDX. The data analysis technique uses multiple linear regression analysis using SPSS software version 29. The results of this study indicate that the audit committee has a significant positive effect on tax avoidance and institutional ownership has a significant negative effect on tax avoidance. Meanwhile, independent commissioner, managerial ownership, executive character, executive compensation, and audit quality have no significant effect on tax avoidance. The result of the test show that the variables of independent commissioners, audit committees, institutional ownership, managerial ownership, executive character, executive compensation, and audit quality have no significant effect on tax avoidance
Perancangan UI/UX Aplikasi Jobhub Layanan Aplikasi Freelance Menggunakan Figma
Perkembangan ilmu pengetahuan dan teknologi informasi saat ini memberikan pengaruh yang kuat terhadap perkembangan hampir di semua bidang kehidupan.Minimnya informasi lowongan kerja juga menjadi salah satu masalah yang membuat pencari kerja dan pencari kerja sulit untuk bertemu, sehingga internet bisa menjadi salah satu alternatif pencarian kerja, oleh karena itu dibuatlah JobHub.Tujuan dari penelitian ini adalah untuk membuat sebuahdesain aplikasi yang mampu mengurangi jumlah pengangguran di Indonesiadengan tampilan interface yang mudah digunakan dan dipahamioleh user.Metode yang digunakan pada penelitian ini yakni prototyping. Metode prototypingmerupakan salah satu metode yang menggunakan pendekatan secara bertahap, sehingga dapat dengan mudah dievaluasi oleh usermaupun pemangku kepentinganyang dibuktikan dengan kuesioner hasil uji evaluasi. Pengujian yang digunakan pada penelitian ini yaitu UEQ (User Equation Quistionnaire) pada 93responden dan didapatkan hasil 81.09 %dimana termasuk dalam kategori sangat layaksehingga dapat disimpulkan bahwa prototype jobhub dapat diterima oleh 75 responden dan dapat dilanjutan menjadi sebuah satu aplikasi yang utuh bagi para pencari kerja freelance, maupun bagi pemberi kerj
Pengaruh Derajat Desentralisasi, Ukuran Pemerintah Daerah dan Opini Audit sebagai Variabel Moderasi terhadap Kelengkapan Pengungkapan Laporan Keuangan (Studi Kasus Pada Pemerintah Kabupaten di Pulau Jawa)
This research aims to analyze the factors that influence the completeness
of the disclosure of Local Government Financial Statements (LKPD) through the
website. The population in this study is a report on the website of the district
government in Java Island. The sample used in this study was 85 districts in Java
Island in 2021. The results of this study found that the degree of decentralization
Keywords: Local Government Financial Statement; Disclosure; government
accounting Standards.
and size of local government had a positive influence on the completeness of
disclosure of local government financial reports through websites, while audit
opinions were unable to moderate the relationship between degree of
decentralization and size. Local government on the completeness of financial
statement disclosure
Pengaruh Islamic Branding dan Influencer Endorser terhadap Intensi Pembelian Skincare Safi Pada Generasi Z dengan Religiusitas sebagai Variabel Moderasi
In women, beauty is the most important part that women aspire to be perfect in front of others. To realize this, what is usually done is to make up and take care of yourself by using various kinds of skincare products with a halal label, one of which is Safi products. This study aims to examine the effect of Islamic branding and influencer endorsers on the intention to purchase Safi skincare products in generation Z with religiosity as a moderating variable. The number of respondents in this study were 130 respondents with the criteria of Muslim women aged 19 to 27 years who know skincare Safi and live in Gerbangkertosusila. The sampling technique is using purposive sampling. The analysis technique used to see the effect between the independent variables and the dependent variable and the moderating variable is using SEM (Structural Equation Modeling) using the SmartPLS 3 program. The results of this study prove that the influencer endorser variable has a significant positive effect on the intention to buy skincare Safi with a significant value of 0.000 0.05, so H₁ is rejected. As well as religiosity as a moderator variable it is not proven to have a significant effect on the influence of Islamic branding on purchase intentions for Safi skincare with a significant value of 0.058 > 0.05, so H₃ is rejected
Pengaruh Leverage, Likuiditas, Kepemilikan Publik, dan Ukuran Kantor Akuntan Publik terhadap Pengungkapan Sukarela pada Perusahaan Infrastruktur yang Terdaftar di BEI
Annual financial reports on companies going public are a source of information for stakeholders such as investors, creditors, and other interested parties in this matter. To be able to meet the needs of stakeholders, companies must make voluntary disclosure of their financial reports in a transparent and complete manner to support optimal decisions. . Voluntary disclosure is disclosure made by the company voluntarily beyond the disclosure required by applicable regulations. This study aims to determine the effect of any factors that may influence voluntary disclosure in the company's annual report. The subjects in this study were infrastructure companies listed on the Indonesia Stock Exchange (IDX) during 2017-2019. The number of data samples used in this study were 104 company data. The data used is secondary data obtained from the company's website and idx (www.idx.co.id). The data analysis technique used is multiple linear regression analysis with SPSS version 24 software. The results of this study indicate that leverage and liquidity have an effect on voluntary disclosure. Meanwhile, public ownership and the size of a public accounting firm have no effect on voluntary disclosure