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Pengaruh Perceived Higher Price, Green Buying Behavior Terhadap Consumer Guilt dan Moral Disengagement Pada Konsumen Produk Merek The Body Shop di Surabaya
Data on SIPSN (2021) the largest source of waste was obtained in East Java, namely Surabaya by household waste of 40.93 percent consisting of kitchen waste, vegetables, plastics, plastic bottles, glass bottles, wood, cans, and others. Products that are currently the choice to take action to care for the environment is the use of cosmetics or skincare that is environmentally friendly. This study uses a quantitative approach using primary data obtained through the Body Shop consumer survey activities in Surabaya using google form media. The data collected will be analyzed by descriptive analysis method, outer model evaluation and inner model eavaluation. The results of this analysis indicate that the first hypothesis (H1) Perceived Higher Price significantly positive effect on Green Buying Behavior in consumers of the Body Shop brand products in Surabaya is accepted. The results of this analysis show that the second hypothesis (H2) Green Buying Behavior has a significant positive effect on Consumer Guilt in consumers of the Body Shop brand products in Surabaya is accepted. The results of this analysis showed that the third hypothesis (H3) Green Buying Behavior does not significantly affect the Moral Disengagement in consumers of the Body Shop brand products in Surabaya was rejected.
Keyword: green buying behavior, consumer guilt, moral disengagement, perceived higher pric
Pengaruh Perceived Ease Of Use, Social Influence, dan Pendapatan Terhadap Minat Menggunakan Pinjaman Online Shopee Paylater Pada Kalangan Mahasiswa di Kota Surabaya
A pandemic that appears and hinders human activities will not stop technology from developing. Instead, technological advances have coincided with a pandemic that then creates a new platform for society. The development of adaptable technologies has led to a type of fintech, which is financial services that can be operated online. Seeing the development of fintech as a form of technological adaptation, innovation is emerging, namely fintech lending. In 2021, the paylater of the Shopee platform became the most popular fintech lending service in the community. Therefore, the focus of this study is to analyze what factors affect the interest in using Shopee paylater online loans among students in Surabaya city. The sampling method is purposive sampling which then obtained 130 respondents with active student samples from Hayam Wuruk Bandas University Surabaya, Surabaya State University and East Java National Development University. Data obtained from respondents were then processed and analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM) software WarpPLS 8.0. The results of this study show that the percentage of use has a positive effect on interest in using Shopee paylater, social influences have a positive effect on interest in Shopee paylater and income has a negative effect on interest in Shopee paylater.
Keywords: Perceived ease of use, social influence, revenue, online lending, shopee paylater, intention to us
Pengaruh Tingkat Utang, Ukuran Perusahaan, Ukuran Dewan, Risiko Litigasi dan Arus Kas Operasi Terhadap Konservatisme Akuntansi pada Perusahaan BUMN
The purpose of this study is to examine whether debt levels, firm size, board size, litigation risk and operating cash flow have an effect on accounting conservatism. The population in this study are state-owned companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The samples taken in this study used a purposive sampling method so that 110 dampel data were obtained that were feasible for testing. This study used data analysis techniques in the form of descriptive analysis, logistic regression analysis and hypothesis testing using SPSS version 24.0. The results of this study indicate that debt levels, company size and operating cash flow have a significant effect on accounting conservatism, while board size and litigation risk have no effect on accounting conservatism.
Keywords : Debt Levels, Firm Size, Board Size, Litigation Risk, Operating Cash Flow, Accounting Conservatism
Pengaruh Pengetahuan Perpajakan, Sosialisasi Pajak, Tarif Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM (Studi pada Wajib Pajak UMKM di Kota Surabaya)
The source of state revenue originating from within the country to finance development and state expenditure is tax. Tax is state revenue which plays an important role especially in development in Indonesia. The role of tax itself can be felt directly or indirectly in everyday life, such as the construction of public facilities and infrastructure, such as roads, bridges, hospitals, schools and other institutions. Therefore, the role of taxes is very big influence on national development in a country. The aim of this study is to analyze the relationship between the influence of tax knowledge, tax socialization, tax rates and tax sanctions. The data used in this research uses primary data. Data were obtained from questionnaires distributed to MSME taxpayers who were fostered and in Sawahan District, Surabaya City. The number of questionnaires distributed and processed was 42 questionnaires. Data were processed using multiple linear regression analysis using the SPPS V24 software program. Based on the results of the partial test, it shows that Knowledge of Taxation has a t-count value of 2.078 > 1.68195 t-table, with a significant value of 0.045 1.68195 t-table, with a significant value of 0.956 1.68195 t-table, with a significant value of 0.359 1.68195 t-table, with a significant value of 0.185 <0.05. So it can be concluded that the variable Tax Sanctions has no partial effect on MSME Taxpayer Compliance
Understanding Gen Z Investment Decisions: Capital Market Literacy and Emotional Biases
This study aimed to advance behavioral economics, specifically behavioral finance bias and literacy, in Generation Z investment decisions. The research data used 389 Generation Z capital market investors who were members of the investor community group. The data analysis technique used the PLS-SEM approach. The study's results revealed that capital market literacy, overconfidence bias, confirmation bias, and fear of better options wielded substantial influence over the investment decisions made by Generation Z individuals within the Indonesian capital market. Interestingly, it was observed that mental accounting exhibited an insignificant effect on these investment choices. These empirical insights not only enhanced comprehension of investors' financial behaviors within the capital market but also offered valuable insights to stakeholders in the capital market ecosystem, aiding them in comprehending and addressing the behavioral biases inherent in the decisions of capital market investors.
Keywords: Capital market literacy, overconfidence, mental accounting, confirmation bias, fear of better options
Pengaruh Iklan Cod Terhadap Kesadaran Merek, Citra Merek, dan Pada Niat Beli Konsumen Shopee di Surabaya
The purpose of this study was to determine the effect of COD Ads on Brand Awareness, Brand Image, and on Purchase Intentions of Shopee consumers in Surabaya.The statistical method used in this research is Partial Least Square-Structural Equation Modeling (PLS-SEM) using WarpPLS version 8.0. This study uses primary data. Methods of data collection using a questionnaire. This study took 193 respondents as a sample using a non-probability sampling technique. The results of this study indicate that the advertising variable has a significant effect on brand awareness, brand image and purchase intention. Then, Brand Awareness has a significant effect on Purchase Intention. Meanwhile, brand image has no significant effect on purchase intention
Pengaruh Kualitas Layanan, Harga, Kepercayan Merek Dan Citra Merek Terhadap Keputusan Pembelian Online Handphone Iphone Di Surabaya
This study aims to examine the effect of service quality, price, brand trust and brand image on online purchasing decisions for iPhone mobile phones in Surabaya. The survey data collected through the distribution of online questionnaires resulted in 83 respondents from the Surabaya area. From the results of the respondents' responses that have been collected, they are statistically analyzed using SPSS and SmartPLS 3.0. This research method uses Structural Equation Modeling.
The results of this study indicate that the effect of service quality has a positive and significant effect on online purchasing decisions for iPhone mobile phones in Surabaya. Price has no significant effect on the decision to purchase iPhone mobile phones online in Surabaya. Brand trust has no significant effect on online purchasing decisions for iPhone mobile phones in Surabaya. Brand image has no significant effect on online purchase decisions for iPhone mobile phones in Surabaya. The results of this study provide new insights for sellers to improve service quality in serving their customers so that whatever price the seller offers will make sense for consumers and with high brand trust it will increasingly make consumers feel confident when they want to make online purchases so as to encourage brand image. iPhone mobile phones are better, this can encourage consumers to buy at these sellers because sellers can meet consumer needs.
Keywords : Quality of Service, Price, Brand Trust, Brand Image and Purchase Decision Onlin
Pengaruh Motivasi Kerja Dan Disiplin Kerja Terhadap Kinerja Karyawan Di Pt Berlian Jasa Terminal Indonesia
The purpose of this research is to test whether work motivation and work discipline
affect company performance. The population in this study are employees of PT.
Berlian Jasa Terminal Indonesia by using a purposive sampling method to obtain 80
samples that are feasible to be tested. This study used data analysis techniques in the
form of descriptive analysis, validity and reliability tests, classical assumption tests,
multiple linear regression analysis, and hypothesis testing using SPSS software. The
results of this study indicate that work motivation has a positive effect on company
performance, while work discipline has no effect on company performance
Pengaruh Gaya Kepemimpinan, Disiplin Kerja, Dan Motivasi Kerja Terhadap Kinerja Karyawan PT. Varia Usaha Beton
This study aims to examine the effect of Leadership Style, Work Discipline, and Work Motivation on Employee Performance at PT. Various Concrete Businesses. The method used in this research is descriptive analysis method using multiple regression. The sample in this study consisted of 93 respondents, namely marketing, accounting, auditor, and finance employees. Data collection using a questionnaire using google form, for testing the hypothesis used validity analysis techniques, reliability tests, classic assumption tests, partial tests and simultaneous tests. The results of the first analysis show that the leadership style variable has no effect on employee performance. The two variables of work discipline have no effect on employee performance. Third, the work motivation variable has no effect on employee performance