Jurnal Manajemen Bisnis, Akuntansi dan Keuangan

Implementation of Digital Transformation in Meatball MSMEs Malang City

Yogi Dwi Lestari — 2024-05-29

Digital transformation has become an urgent need for Micro, Small and Medium Enterprises (MSMEs) in the food and beverage sector, including meatball MSMEs in Malang City. This article discusses the level of digitalization of meatball MSMEs, factors influencing the adoption of digital technology, as well as the challenges and opportunities faced in the digital transformation process. By focusing on digital literacy, use of e-commerce, social media and delivery applications, this research provides an in-depth understanding of the actual conditions of digital transformation in meatball culinary MSMEs. This research provides an impact on the importance of digital transformation as a crucial step for Bakso MSMEs to remain relevant and competitive in the digital era.

Internal and External Factors that Influence Non-Performing Financing in Sharia Commercial Banks

Kurniasih Setya Anindita — 2024-05-08

Problematic financing is reflected in Non-Performing Financing (NPF) because NPF is a parameter that can determine whether there is risky financing in Islamic banking. This research aims to determine the impact of Capital Adequacy Ratio (CAR), Operating Expenses and Operating Income (BOPO), inflation, and Bank Indonesia (BI) rates on Non-Performing Financing (NPF) in Sharia Commercial Banks in Indonesia. The data in this research uses secondary data. The population used is Sharia Commercial Banks registered with the Financial Services Authority (FSA) in 2018-2022. The sample used is the published report for the 2018-2022 quarter I-IV period. The research results show that BOPO has a positive and significant impact on NPF. Meanwhile, CAR, inflation, and BI rates have no significant impact on NPF.

The Effect of Love of Money on Tax Fraud with Gender and Religiosity as Moderating Variables

Shintyaa Oktaviana Kurniawan — 2024-06-15

The aim of this research is to test and analyze the influence of love of money on tax fraud with gender and religiosity as moderators at the North Makassar Primary Tax Service Office. This research data uses primary data obtained from questionnaires distributed to all 104 KPP Pratama North Makassar employees. Data analysis was carried out using Partial Least Squares (PLS) 3.0. The research results show that love of money has a significant and positive effect on tax fraud and gender strengthens and religiosity weakens the influence of love of money on tax fraud. This indicates that the high love of money and the support of gender factors cause taxpayers to commit tax fraud. However, religiosity in taxpayers can be a factor that prevents tax fraud from occurring.

Organizational Communication Analysis on Employee Performance and Job Satisfaction as Intervening Variables in Three-Star Hotels in Tabanan

I Gusti Gede Ngurah Bimantya Dyananta Arya — 2024-05-29

The competitive nature of the hotel industry in Bali necessitates the enhancement of competitive advantages, such as Human Resources (HR) development. This study aims to analyze how organizational communication influences employee performance and job satisfaction in Three-Star Hotels in Tabanan Regency. The research involves 55 employees from these hotels and utilizes a survey-based data collection method with questionnaires as instruments. Analytically, Partial Least Squares (PLS) are employed to address hypotheses. Findings indicate that organizational communication positively influences but insignificantly impacts employee performance and job satisfaction. Job satisfaction, however, does not mediate the relationship between organizational communication and employee performance. Limitations include the inability to generalize findings to other industries due to unique characteristics of the hotel industry.

Brand Image, Lifestyle, and Advertising on Purchase Decisions of Make Over Products at Chan Collection Store in Denpasar

Febrian Sila Anthonio — 2024-06-07

This study aims to examine and analyze the influence of brand image, lifestyle, and advertising on the purchase decisions of Make Over products. Using a sample of 100 respondents selected with the Slovin formula, data were analyzed through multiple linear regression and hypothesis testing. The findings reveal that brand image, lifestyle, and advertising significantly impact purchase decisions. A positive relationship exists between brand image and purchase decisions, indicating that a stronger brand image leads to higher purchase decisions. Similarly, lifestyle positively affects purchase decisions, suggesting that a higher lifestyle corresponds to increased purchase decisions. Additionally, advertising has a positive influence, implying that more advertising leads to higher purchase decisions.

The Role of Social Media, the Attractiveness of Advertising, Prices and its Implications on Purchasing Decisions at Café Business in Polewali Mandar, Western Sulawesi

Andrian Andrian — 2024-05-29

This study aims to determine how prices, the allure of advertising, and the role of social media influence decisions about what to buy at a café in Polewali Mandar, Western Sulawesi. This study will employ a survey and quantitative method with a descriptive research approach and verification analysis because the goal is to provide an organized, factual account of the facts regarding the relationships between the variables under investigation. Survey research is the use of questionnaires as a tool for research in both small and large populations. SPSS 23 was used to analyze the data. According to the findings of this study, 86% of the Purchase Decision factors can be explained significantly by fluctuations in three independent variables: Social Media, Advertising Attractiveness, and Price. In contrast, 14% of the explanations came from sources other than the study's variables.

A, Analysis Analysis of the Effectiveness of Rural and Urban Land and Building Tax Collection Based on E-SPPT PBB-P2 in Increasing Regional Tax Revenue in the Seribu Islands UPPD in 2021

Purwatomo Purwatomo — 2024-07-03

The effectiveness of P2 PBB collection in increasing tax revenue at the DKI Jakarta Thousand Islands UPPPD in 2021 based on the analysis of the primary and secondary data above shows that the aspect of achieving goals is assessed as not being effective, partly because it is seen from the dimension of effectiveness in the aspect of achieving targets which refers to the parameter Effectiveness shows in the five- year period 2019 - 2021 the performance is still not optimal, the PBB- P2 revenue target has never been achieved, In 2020, the PBB P2 tax revenue experienced a significant 33% decrease in comparison to the previous year, particularly. the main cause of which was due to the covid19 pandemic factor, as well as tax arrears (PBB P2) are also still large in number, and taxpayer compliance is still not optimal in paying taxes as seen from the fact that many SPPT PBB P2 have been issued but have not been paid.

Digital Transformation in MSMEs: an Overview of Challenges and Opportunities in Adopting Digital Technology

Sri Hariyanti — 2024-05-29

Digital transformation has become an important key in driving global economic growth, especially for Micro, Small and Medium Enterprises (MSMEs) in Indonesia. In the face of increasingly fierce global competition, MSMEs need to take advantage of the opportunities offered by digital transformation to remain relevant and competitive. Although there are challenges such as digital literacy, access to technology, and data protection, MSMEs can overcome these through awareness of data security and implementing best practices in information management. By adopting digital technology, MSMEs can expand market reach, increase operational efficiency and optimize business decision making. A comprehensive strategy for overcoming challenges and exploiting digital opportunities is needed, such as the development of a digital transformation plan that involves concrete steps to achieve business goals through digital platforms. Through understanding the concept of digital transformation and applying descriptive qualitative methods, MSMEs can make optimal use of digital technology to increase competitiveness, expand markets, increase income and reduce operational costs. With full support from stakeholders, MSMEs in Indonesia have a great opportunity to develop and survive in this digital era.

The Role of Entrepreneurial Marketing, Digital Marketing Through Product Innovation on SMEs Business Performance

Rike Selviasari — 2024-05-29

As the Indonesian economy develops, SMEs continue to be an important sector in the commercial landscape. Tofu sector entrepreneurs in Jombang Regency are the subjects of this research. The aim of this research is to examine the influence of digital marketing strategies and entrepreneurship on business performance which is influenced by the suitability of innovative products. The author conducted research using a sample size of 150 SME business actors using quantitative methods with a descriptive approach. According to this research, the impact of digital marketing on business performance is significantly reduced, and the influence of entrepreneurial marketing policies on business performance is significantly reduced through product innovation. Based on research findings, increasing product innovation and digital proficiency

Analysis of Hemodiialysa (HD) Services Based on Comparison of Hospital Tariff Calculations With BPJS Health Rates

Ni Nyoman Tri Wahyuni — 2024-06-26

To thrive and advance, hospitals must effectively manage fierce competition within the healthcare sector. Remaining competitive necessitates hospitals to reevaluate their existing pricing tactics, particularly by adopting a competitive pricing framework. After engaging in conversations with the head of the hemodialysis (HD) department, it came to light that the BPJS program accounted for 95% of the HD patients at Wangaya Hospital, while the remaining 5% comprised general patients. This study used a descriptive, quantitative research method. The investigation focused on the Hemodialysis service unit and its related departments, including service, finance, technician, IPSRS, IPSRS waste management, and pharmacy departments.

The Effect of Liquidity, Solvency and Profitability Ratio on Financial Distress in Tourism Sector Companies Listed on the Indonesia Stock Exchange In The 2020-2022 Period

Hatta Setiabudhi — 2024-08-07

The impact of the Covid-19 pandemic has spread to many industries, including the tourism sector, which is the hardest hit sector in Indonesia. This study was conducted to determine the effect of the financial ratios of liquidity, solvency, and profitability on financial distress in tourism sector companies listed on the Indonesia Stock Exchange. The population in this study was 147 company financial reports. The sample determined through purposive sampling was obtained with a total of 105 samples. This type of research is explanatory research with a quantitative approach. The method used is logistic regression analysis using IBM SPSS 25. The results of the study show that partially the liquidity solvency ratio does not have a negative effect on financial distress, while partially the profitability ratio has a positive effect on financial distress. Simultaneously, the liquidity, solvency, and profitability ratios have an effect on financial distress.

Optimization of Digital Marketing in Increasing Sales BAKPIA Masaji Kediri UMKM Products

Yogi Dwi Lestari — 2024-05-29

In the current digital era, digital marketing has become a very important marketing strategy for the Micro, Small and Medium Enterprises (MSME) sector. The use of digital marketing can help MSMEs increase marketing reach, expand the customer base, and ultimately increase sales. This research aims to explore appropriate digital marketing strategies for Bakpia Masaji MSMEs in increasing sales and identifying challenges and opportunities in optimizing digital marketing. The data collection method used in-depth interviews with the owner of MSME Bakpia Masaji Kediri. The research results show that Bakpia Masaji has made maximum use of social media to promote its products, but still faces challenges in strengthening its brand image.

The Influence of Green Accounting, Tax Aggressiveness and Media Exposure on Corporate Social Responsibility Disclosure

Zhenata Rizki Triana — 2024-06-28

Environmental and Social Responsibility is a vital aspect that every company must address to create sustainable profits. Factors influencing corporate social responsibility disclosure include green accounting, tax aggressiveness, and media exposure. This quantitative study is designed to explore the impact of green accounting, tax aggressiveness, and media exposure on corporate social responsibility disclosure. Using secondary data from 80 LQ45 companies listed on the Indonesia Stock Exchange during the 2019-2022 period, this study applied purposive sampling and Structural Equation Modeling-Partial Least Square (SEM-PLS) analysis using SmartPLS 3 software. The findings show that green accounting and tax aggressiveness have a positive influence on corporate social responsibility disclosure, while media exposure has no meaningful influence. This indicates that sustainable accounting practices and companies' strategies to reduce their tax burden aggressively contribute positively to their CSR transparency

The Role of Work Motivation as a Mediator in the Influence of Transformational Leadership and Work Discipline on Employee Performance in the Culinary Industry of Ayam Betutu in Kuta, Bali

I Gusti Made Bagus Tirta Dewangga — 2024-05-29

In the culinary industry, competition positioning often involves following competitors closely, focusing on their strategies and actions. This study examines how Work Motivation mediates the influence of Transformational Leadership and Work Discipline on Employee Performance in culinary industry of ayam betutu in Kuta, Bali, using a sample of 75 individuals. Data was collected through surveys and analyzed using Partial Least Squares (PLS). Findings reveal that while Transformational Leadership significantly influences Work Motivation, its impact on Employee Performance is nonsignificant. Work Discipline positively and significantly affects both Work Motivation and Employee Performance. However, Work Motivation does not mediate the relationship between Transformational Leadership or Work Discipline and Employee Performance.

The Impact of Marketing Strategy and Facilities on the Decision to Become a Murabahah Financing Customer

Fitria Nur Masithoh — 2024-06-16

This research aims to determine: 1) the influence of marketing strategy on the decision to become a murabahah financing customer at BPRS Lantabur Mojokerto Branch. 2) The impact of marketing facilities on the decision to become a murabahah financing customer at BPRS Lantabur Mojokerto Branch. 3) the impact of marketing strategy and facilities simultaneously on the decision to become a murabahah financing customer at BPRS Lantabur Mojokerto Branch. Based on the results of data analysis, the Marketing Strategy variable is known to have a partially significant influence on the Decision to Become a Murabahah Financing Customer at BPRS Lantabur Mojokerto Branch, this is based on the value of tcount > ttable or 4,062 > 1,999 with a significance value smaller than 0.05 (0.000). The Facilities variable partially has a significant impact on the Decision to Become a Murabahah Financing Customer at BPRS Lantabur Mojokerto Branch, this is based on the value tcount > ttable or 13,712 > 1,999 with a significant value smaller than 0.05 (0.000).

Compensation and Benefits as a Tool to Improve the Performance of MSME Employees in Gabru Village, Gurah District

Desi Kristanti — 2024-05-31

This research aims to evaluate the impact of compensation and benefits on employee efficiency in Micro, Small and Medium Enterprises (MSMEs) in Gabru Village, Gurah District. The focus is not only on financial incentives, but also employee motivation and company productivity. Challenges in designing compensation systems in MSMEs include limited resources, simple organizational structures, and dynamic markets. Factors such as the uncertainty of the business environment and organizational culture influence its effectiveness. Empirical studies show that fair compensation can increase employee satisfaction and performance. By considering the unique factors of MSMEs, business owners can develop effective strategies. This research uses a qualitative approach involving interviews, surveys, literature reviews, and secondary data analysis. Findings show that compensation and benefits programs have a positive impact on retaining quality employees and improving organizational performance.

The Influence of Social Media Promotion and Marketplace Website Design Quality on Purchasing Decisions with Consumer Trust (Shopee) as a Mediation Variable (Case Study on Uniska Kediri Students)

Rafikhein Novia Ayuanti — 2024-05-29

This research aims to analyze the influence of social media promotions and the quality of Shopee website design on UNISKA Kediri students purchasing decisions with the mediation of consumer trust variables. The research method used was quantitative with data collection techniques through questionnaires distributed to 160 UNISKA Kediri students. The data analysis technique used is PLS (Partial Least Squares) using SmartPLS 4.0 software.The research results show that social media promotion and the quality of the Shopee website design have a significant positive influence on UNISKA Kediri students' purchasing decisions. The consumer trust variable is proven to mediate the relationship between social media promotions, website design quality, and purchasing decisions. The implication of this research is that Shopee needs to improve its social media promotion strategy and website design quality to increase consumer confidence and purchasing decisions for UNISKA Kediri students

Employee Competency Development Strategy in the Digital Transformation Era: Approach from an HR Development Perspective

Desi Kristanti — 2024-05-28

Digital transformations are profoundly altering business paradigms, necessitating organizations to revise their HR strategies. Competency development among employees emerges as a pivotal factor in organizational success amidst rapid technological shifts. Employing a qualitative approach, this study aims to pinpoint effective strategies for employee competency development in the digital transformation era. Utilizing interviews, observations, and document analysis, the research aims to uncover best practices including continuous training, career development, mentoring, and the integration of digital transformation with employee growth. The implications for HR management are substantial, demanding adjustments in designing competency programs aligned with technological advancements. This study offers valuable insights for HR and management practitioners navigating challenges in the digital transformation era.

The Impact of Profitability, Firm Size, and Sales Growth Toward Tax Avoidance in Agriculture Sector Companies Listed on the Indonesia Stock Exchange

Louis Yosen Primsa Tarigan — 2024-08-20

This study examines the effects of profitability, firm size, and sales growth on tax avoidance. The target population consists of companies in the agriculture sector that are listed on the Indonesia Stock Exchange during the years 2020 to 2022. Employing a purposive sampling technique, 14 companies were chosen, resulting in a total of 42 samples for analysis. The research data were subjected to descriptive statistics, classical assumptions, multiple linear regression, and hypothesis testing, all conducted using SPSS 26. The results indicate that both profitability and sales growth have a beneficial impact on tax avoidance, while firm size appears to negatively affect tax avoidance. This research is conducted using quantitative research design. The population for this study includes agriculture sector companies that have been listed on the Indonesia Stock Exchange website from 2020 to 2022.