Jurnal Bisnis dan Manajemen
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The Effect Of Firm Ownership Moderation On Political Connections With Tax Avoidance
Full text linkPenelitian ini bertujuan menguji pengaruh moderasi kepemilikan perusahaan terhadap hubungan politik dengan penghindaran pajak di 78 perusahaan manufaktur Indonesia yang terdaftar di BEI antara 2018-2022. Hasil analisis regresi moderasi menunjukkan bahwa hubungan politik berpengaruh positif signifikan pada penghindaran pajak. Namun, moderasi kepemilikan perusahaan bervariasi; kepemilikan saham institusional berpengaruh negatif signifikan, sementara kepemilikan saham manajerial berpengaruh positif signifikan. Keterbatasan penelitian meliputi sampel terbatas pada perusahaan manufaktur BEI dan penggunaan data sekunder. Penelitian mendatang sebaiknya melibatkan sektor industri dan ukuran perusahaan yang lebih beragam, data primer, serta metode penelitian yang lebih komprehensif seperti analisis jalur atau eksperimen. Faktor kontekstual dan variabel kontrol tambahan juga perlu dipertimbangkan untuk pemahaman yang lebih mendalam tentang pengaruh moderasi kepemilikan perusahaan terhadap hubungan politik dan penghindaran pajak di perusahaan manufaktur Indonesia
Analysis of Sales Accounting Information System in MSEMs “Keripik Putri†Factory Deli Serdang Regency
Full text linkThis study aims to assess the implementation of a sales accounting information system at the Putri chips factory in Deli Serdang Regency. Employing a qualitative methodology, data were collected through interviews, observations, and document analysis, utilizing both primary and secondary sources. The primary research subject was Mrs. Liani, the proprietor of the factory. It should be noted that a limitation of this study is the potential inaccuracy of obtained data. Findings indicate that the Putri chips factory in Deli Serdang has not yet implemented a comprehensive sales accounting information system. This is evidenced by their rudimentary record-keeping practices, which are based solely on basic knowledge and lack systematic manual bookkeeping in a cash ledger. Consequently, the factory faces challenges in accurately determining capital expenditures, profitability, and making informed financial decisions
Drivers of Green Supply Chain Initiatives on the Economic Performance of SMEs In Malang
Full text linkGreen Supply Chain Management (GSCM) is a strategic concept of sustainable enterprise development that emerged from the "traditional" concept. GSCM is a way to integrate an environmental perspective into all aspects of supply chain management, including product design, raw material selection, manufacturing processes, final product delivery to consumers, and end-of-life product management. This study aims to examine the driving factors of green supply chain initiatives on the economic performance of MSEs in East Java. This study uses a quantitative approach; the method used is factor analysis using confirmatory factor analysis (CFA). The results showed that of the 40 items scattered, we were able to form six factors that were adjusted to the similarity of the item indicators. The total contribution of the six factors formed is 68.955%, meaning that overall, the six factors formed can answer 68.955% of the research problem. The six factors that drive supply chain initiatives and the economic performance of East Java MSEs include green purchasing, eco-design, internal environmental management, customer cooperation, technological factors, and investment recovery
Factors Influencing Indonesian Generation Z in Choosing Job: Twitter Analytics Studies
Full text linkGeneration Z is the generation born between early 2000 and mid-2010. Currently, this generation group has entered the job market and will control it for the foreseeable future. Finding workers from generation Z is a crucial step in ensuring the organization's sustainability. As a result, this study looks at the aspects that Generation Z considers while making a job decision. In contrast to earlier studies, this one makes use of big data analysis with interview to explain reason. The main source of data is conversational data from social media Twitter. Participants in this study ranged in age from 19 to 25. During the 15 days of data collection, a total of 10,531 conversations were collected with the majority of which came from the island of Java. According to the study's findings, 62% of generation Z respondents sought that recognition was important to them when seeking for a job. With a conversation percentage of 26%, work environment are the second most sought-after component in the workplace. Meanwhile, the factors of flexibility, independence and transparency have a value of less than 10% of the total conversation on social media known as Twitter
The Influence of the Korean Wave and the Hedonism Lifestyle on the Decision to Purchase Official/Unoffical Aespa Merchandise in Indonesian
Full text linkThis investigation seeks to elucidate the impact of the Korean Wave phenomenon and hedonistic consumer behavior on purchasing decisions regarding official and unofficial AESPA merchandise in Indonesia. The findings are anticipated to inform SM Entertainment's marketing strategy development, with particular emphasis on leveraging the Korean Wave and hedonistic lifestyle factors. Employing a quantitative research methodology, this study utilizes multiple linear regression analysis, executed via IBM SPSS version 29. The sampling procedure adheres to a non-probability approach, specifically utilizing judgment sampling. The study population comprises 100 Indonesian MY (AESPA fan community members) who engage with AESPA's music at a minimum frequency of once per month. The results demonstrate that both the Korean Wave and hedonistic lifestyle variables exert statistically significant influences on purchasing decisions, both independently and in conjunction.Keywords Korean Wave, Hedonism Lifestyle, Purchase Decisio
Determinants of e-Money User Behavior Based on the Unified Theory of Acceptance and Use of Technology (UTAUT) 2 Model Mediated by Behavioral Intentions
Full text linkThis study aimed to investigate the factors influencing UTAUT 2-based e-money user behavior, mediated by behavioral intentions. Data were collected through online questionnaires distributed via Google Forms. The research variables comprised performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, and habit as independent variables, with user behavior as the dependent variable and behavioral intention as a mediating variable. Participants were selected using purposive sampling techniques. Data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS3 software. Hypothesis testing revealed that performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, and price value did not significantly influence e-money usage intention. Additionally, facilitating conditions did not significantly impact e-money user behavior. However, habit was found to significantly influence both intention to use and behavior of e-money users. Furthermore, the intention to use e-money mediated the relationship between performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, habit, and user behavio
Marketing Strategy and Social Influence: How Reference Groups and Internet Marketing Influence Purchasing Decisions Through Brand Image
Full text linkThis study explores the interconnections among reference groups, internet marketing, brand image, and consumer buying decisions, focusing on Gen Z consumers. It investigates how reference groups and internet marketing directly impact purchasing behavior and how brand image mediates these relationships. The research employs a quantitative approach with data collected from a survey of Gen Z respondents, analyzed using structural equation modeling. The findings reveal that both reference groups and internet marketing significantly influence buying decisions. Additionally, brand image is identified as a crucial mediating variable that enhances the effects of reference groups and internet marketing on consumer behavior. High convergent and discriminant validity and reliability of the constructs were confirmed. The study contributes to the understanding of consumer behavior by highlighting the mediating role of brand image and offers practical implications for businesses seeking to optimize their marketing strategies through enhanced brand image and strategic use of reference groups and digital marketing. The results underscore the importance of a strong brand image in leveraging the impact of digital marketing and social influences on consumer purchasing decisions
Using the Expectancy Disconfirmation Model in Analysis of the Effect of Service Quality on Tourist’s Satisfaction and Revisiting Tourist’s in Bali
Full text linkThe global tourism sector has exhibited gradual recovery and sustained growth, aligning with the increasing demand for tourism services across diverse destinations. Bali, as a preeminent tourist locale, currently confronts sustainability challenges amidst rapid tourism development. Various destinations are engaged in competitive strategies to enhance their appeal and attract a larger influx of visitors. This competitive edge not only serves to draw initial tourist interest but also aims to foster loyalty and encourage repeat visitation. This research endeavors to examine the interplay between tourist expectations, perceptions, and disconfirmations of beliefs, and their subsequent impact on visitor satisfaction and intention to revisit Bali. The study employs a quantitative methodology, utilizing a sample of 200 domestic tourist respondents. Data collection was conducted via questionnaire, with subsequent analysis performed using Structural Equation Modeling (SEM) through Smart PLSsoftware. The findings reveal statistically significant discrepancies between expected and perceived service quality across all measured dimensions. Furthermore, the study demonstrates that perceptions exert a significant influence on tourist satisfaction and propensity to revisit Bali. Tourists' perceptions of tourism service performance are found to be highly influential in determining satisfaction levels and revisitation intentions
Pengaruh Digital Leadership dan Knowledge Management terhadap Sustainability Management Perusahaan Bank Wilayah Jawa Barat
No full textThis research is motivated by the digital transformation, the integration of technology in industry, it is indicated that it will be able to reduce the production of carbon emissions so that the implementation of sustainable development goals (SDG's) can be realized, one of which is the practice of sustainability management. Therefore, this research aims to analyze the influence of digital leadership and knowledge management on sustainability management in banking companies spread across the West Java region. The research method used in this research is a quantitative research method with multiple linear regression analysis assisted by the IBM SPSS application. The research sample was taken using probability sampling techniques with respondents. The research data used is primary data collected through distributing questionnaires and secondary data obtained from literature study references and previous research data. The research results show that the results of the analysis in the T test and F test show that the significance value of the digital leadership (X1) and knowledge management (X2) variables is 0.000 o
Analysis of Brand Awareness, Brand Loyalty and Brand Reputation on Purchase Decisions
Full text linkThis research was conducted with the aim of finding out the influence of Brand Awareness, Brand Loyalty, Brand Reputation on Purchase Decisions merchandise from the RRQ e-sports team. This research uses quantitative descriptive methods. Purposive sampling was used in this research with the criteria that the respondent involved in this research was someone who knew and had purchased e-sports merchandise products directly at Rex Regum Qeon (RRQ) with a purchase range of March 2023 - March 2024. A total of 100 respondents were involved in the research This. Partial Least Square is used as data analysis in research and processed using the Smart PLS analysis tool version 3.3.9. A questionnaire in the form of a Google Form was distributed to respondents. Research results show that Brand Awareness does not influence Purchasing Decisions. Second, Brand Loyalty influences Purchasing Decisions. Lastly, Brand Reputation influences Purchasing Decisions. Managerial implications in research where e-sports fans, apart from being loyal consumers of merchandise marketed by Rex Regum Qeon (RRQ), can also become indirect marketing agents of the E-sports fan community. Promotions carried out by consumers will help increase product sales. Therefore, Rex Regum Qeon (RRQ) needs to maintain engagement with consumers so that they do not hesitate to promote merchandise products produced and sold by Rex Regum Qeon