Journal Title : Social & Economic Bulletin Initials : SEBI Frequency : January, May, & September ISSN Online : 3048-099X ISSN Print : 3064-237X Chief Editor : Soeharjoto DOI Prefix : 10.70550/sebi Publisher : BacaDulu Publisher Citation Analysis : Google Scholar, Dimensions
Understanding Taxes, Complying with Obligations: A Literature Study on the Effect of Tax Understanding on Tax Compliance among MSME Taxpayers at the Jakarta Kalideres Tax Office
This study aims to analyze the influence of tax understanding on the tax compliance of MSME taxpayers using a literature review and a case study at KPP Pratama Jakarta Kalideres. The literature review reveals that the level of tax understanding has a significant positive effect on MSMEs’ compliance in reporting and paying taxes. However, findings from the case study indicate that many MSME taxpayers still lack sufficient understanding of the procedures for reporting the Annual Tax Return (SPT) Form 1770 and have not adequately recorded their gross turnover. This condition reflects low tax literacy and understanding, which is a primary factor contributing to the low tax compliance among MSMEs in the area. The implications of poor tax understanding include increased risks of underpayment, administrative sanctions, and inaccurate reporting, all of which negatively impact state tax revenue. Conversely, improving tax understanding has the potential to enhance reporting accuracy, tax management efficiency, and higher compliance, thereby supporting the optimization of tax revenue for national development. Therefore, improving tax understanding among MSME actors is a key strategy to strengthen tax compliance and enhance the effectiveness of the national tax system.
Copyright (c) 2025 Social and Economic Bulletin https://creativecommons.org/licenses/by-sa/4.0
Tax Knowledge and Understanding in Individual Taxpayer Compliance: Literature Review and Case Study of the Kebon Jeruk Satu Tax Office
This study aims to analyze the influence of tax knowledge and understanding on individual taxpayer compliance through a literature review and a case study at the Primary Tax Office (KPP) Jakarta Kebon Jeruk Satu. The literature review indicates that the majority of previous research concludes that tax knowledge and understanding have a positive impact on taxpayer compliance. The case study reveals that individual taxpayers with more than one employer often experience tax underpayment due to the repeated application of Non-Taxable Income (PTKP) by each employer. This phenomenon leads many taxpayers to feel that they are not responsible for the resulting tax shortfall and therefore choose not to submit their annual tax return. These findings suggest that low compliance levels are driven by a lack of understanding and awareness of the self-assessment system and prevailing tax regulations. Therefore, enhancing tax education and outreach to improve knowledge and understanding among taxpayers and employers is crucial to increase compliance and national tax revenue.
The Effect of Tax Education on Taxpayer Compliance
Taxpayer compliance is a crucial issue for Indonesia, considering that taxes form the nation's fiscal backbone, contributing over 70% to the state budget (APBN). Despite ongoing government reforms, compliance rates remain suboptimal, and revenue collection often falls short of targets. Within the self-assessment system, which demands voluntary awareness, tax education has become a primary strategy for the Directorate General of Taxes (DJP). This study aims to analyze the influence of tax education—both traditional, through face-to-face counseling, and digital, through social media and online platforms—on taxpayer compliance. The method employed is a literature review, examining various scientific journals and other relevant sources. The analysis of previous studies consistently reveals that tax education has a positive and significant influence on taxpayer compliance. An improved understanding of taxpayer rights and obligations is proven to foster both formal and material compliance.
Sharia Digitalization as a Driver of Financial Inclusion in Remote Areas
The vacuum in Islamic finance education and poor transportation in outlying rural area will be a real challenge for example to equalize the economic on ethical basis backed by Islam Digitisation or internet is now pushing the Islamic finance further and further, with entrepreneurs defining its service to focus on the need which has been articulated as formless but open so that they can skim more through (depth) or across (width) depending entirely from them. This, in turn, provides one way to get around difficulties of geography and topography through fintech development in the form of mobile banking services, Sharia-compliant QRIS-based payment systems—and so on and so forth right down to Islamic law. However, if they can cope with these technical tasks at the plethora of gadgets we already give them then great, there's some benefits for them where currently were none. This study specifically aim to explore the effectiveness of Sharia financial inclusion in rural area by examining the role digitalization, digital literacy and infrastructure. Each of Impact and the model (of warmth): relation in a qualitative descriptive analysis study shows how these three effects impact each other to reinforce Shariah Digital Ecosystem lead to above table The first it` is that digitization accelerates access time for people to get Islamic financial services. A useful implication of this research is that financial institutions (FIs), regulators and governments should develop a digital architecture which have maqāṣid al-syarī'ah at the core for the masses to benefit The novelty to this study lies in combining technology, literacy and infrastructure as means towards achieving sustainable digital transformations among community based Islamic financiers population initiatives.
An Analysis of Illocutionary Acts Used in The Speech of Ridwan Kamil as Jakarta Governor Candidate
This research analyzes the illocutionary acts present in Ridwan Kamil's campaign speeches for the 2024 Jakarta gubernatorial election. It shows how political speeches change perspectives, audiences, and candidates. Kamil engages diverse voters with his funny, sympathetic, and aggressive communication. This study classifies Kamil's illocutionary acts—assertive, commissive, directive, and expressive—using speech act theory to uncover his political appeal's vocabulary. Voter trust requires 25 assertive actions to develop credibility and 12 commissive acts to express future governance. Directive activities (5), which gain audience support, and expressive acts (2), which provoke emotion, were rarer, showing a tactical concentration on substantive substance. Kamil's remarks match people's expectations for sensible, solution-oriented leadership with clarity and tangible guarantees, according to research. This extensive examination of how language might strategically influence voter behavior and understanding enriches political communication literature. The study proposes future research into cross-cultural comparisons and political speech expression, particularly in different electoral circumstances. Kamil appealed to Jakarta's voters by tailoring his message to diverse audiences in formal and informal settings.
Public Diplomacy Communication by Indonesian Embassy Staff in Amsterdam to the Muslim Community: A Qualitative Study of Interaction and Perception
This study aims to explore the public diplomacy communication practices carried out by Indonesian Embassy staff in Amsterdam with Muslim communities in Europe, focusing on interactions, perceptions, and engagement-building strategies. The research approach is qualitative, with a constructivist paradigm, emphasizing how actors construct meaning through social interactions, identities, and cultural contexts. Data were collected through in-depth interviews with Indonesian Embassy staff and members of Muslim communities in the Netherlands and several other European countries throughout 2024, and validated through data triangulation. Furthermore, recent academic literature on public diplomacy, the diaspora, and Muslim identity in Europe was used to strengthen the analysis. The results of the study indicate that Indonesian Embassy staff employed adaptive communication strategies involving face-to-face dialogue, cultural activities, and social media, thereby building trust, legitimacy, and a sense of belonging among the diaspora community. The Muslim community interpreted public diplomacy practices as a form of identity recognition, support for their aspirations, and a cultural bridge between Indonesia and Europe. This study confirms that public diplomacy is a co-constructive process, in which Indonesian Embassy staff and the community jointly construct meaning, social relations, and a shared identity. In conclusion, Indonesian Embassy staff in Amsterdam acted as strategic cultural mediators and were able to adapt communication to the socio-religious context. Participatory communication strategies proved effective in increasing community engagement, strengthening identity, and strengthening the legitimacy of the Indonesian Embassy in the eyes of the diaspora. The findings of this study provide practical contributions to public diplomacy policy, as well as theoretical contributions to the study of public diplomacy, diaspora, and Muslim transnational identity.
Strategic Transformation of the Muhammadiyah Islamic Organisation through BPRS Matahari in Strengthening Sharia Financial Inclusion
The growth of Islamic banking in Indonesia has not been able to fully reach grassroots communities and MSME players, causing dissatisfaction, including from the Muhammadiyah community. The gap between the principle of justice and the reality of commercialization of Islamic institutions has created a need for new solutions. This study aims to examine the establishment of BPRS Matahari as Muhammadiyah's strategic repositioning in strengthening community-based Islamic financial inclusion. Furthermore, using descriptive qualitative methods through analysis of organizational documents, OJK regulations, academic literature, and online media, this study reveals the role of BPRS Matahari as a form of economic da'wah (proselytizing) as well as an intermediary instrument that favors the people. The results show that BPRS Matahari not only fills the void in Islamic financial services but also symbolizes the integration of theological, social, and economic values in accordance with the maqasid syariah. The support of the Muhammadiyah Social Enterprise (AUM) network creates a closed-loop ecosystem that strengthens the legitimacy and sustainability of the institution. These findings have theoretical implications by integrating the Tawhid String Relationship theory and institutional theory, as well as practical contributions to the development of a community-based Islamic microfinance model. The novelty of this research lies in its emphasis on the role of religious organizations as strategic actors in building inclusive, equitable, and sustainable institutional transformation.
How Firm Size Moderates Low-Cost Growth and Non-Performing Loans in Determining Bank Profitability
This study aims to analyze the effect of low-cost funds, credit distribution growth, and non-performing loans on bank profitability as measured by Return on Assets (ROA), and to examine the role of firm size as a moderating variable. The research was conducted on 18 banking companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The study employed a quantitative approach using multiple linear regression and Moderated Regression Analysis (MRA). The results show that low-cost funds and credit growth have a significant positive effect on profitability (ROA), while non-performing loans have a significant negative effect. Furthermore, firm size moderates the relationship between the independent variables and profitability, indicating that larger banks are more capable of optimizing low-cost funding and credit expansion while mitigating the negative impact of non-performing loans. These findings provide managerial implications for banking institutions to enhance profitability through efficient fund management, prudent lending, and effective risk control. For regulators, the results offer insights into developing supervision policies that consider firm size as a determinant of financial performance and stability.
Applied Communication Strategy through Digital Signage for Social Care Management in Malang
The rapid growth of digital technology has influenced communication strategies within social institutions that need to be more effective, interactive, and transparent. This study aims to apply a digital-based communication strategy through the implementation of digital signage as a medium for delivering information and education in social care institutions in Malang City. The research employed a descriptive qualitative method, with data collected through observation, interviews, and documentation. The findings show that the application of digital signage enhances message delivery effectiveness, increases information accessibility, and strengthens the interaction between social institutions and the public. Furthermore, digital signage contributes to building the image of institutions as adaptive and innovative in facing technological advancements and communication challenges in the digital era. The implication of this research emphasizes that digital-based communication strategies can serve as an innovative solution to improve communication management, promote transparency, and support the operational effectiveness of social institutions.
The Influence of Transformational, Transactional, and Servant Leadership on Sustainable Organizational Performance: An Empirical Study in Indonesian Higher Education
This study examines the influence of transformational, transactional, and servant leadership on sustainable organizational performance at Institut Sains dan Bisnis Atma Luhur, Indonesia. Using a census technique involving the entire population of faculty and educational staff, this quantitative research employed multiple linear regression analysis to test the hypothesized relationships. The findings reveal that while the three leadership styles collectively influence sustainable organizational performance, only servant leadership demonstrates a significant individual effect. Transformational and transactional leadership showed no significant direct effects on sustainable performance. These counterintuitive findings challenge the dominant transformational leadership paradigm prevalent in management literature and highlight the critical importance of servant leadership in knowledge-intensive organizations. The study suggests that servant leadership's emphasis on empowerment, stewardship, trust-building, and people-centered culture aligns better with the nature of academic work characterized by high professional autonomy and intrinsic motivation. The findings also resonate with Indonesian collectivistic cultural values that emphasize harmony and relationships. Practical implications include prioritizing servant leadership competency development at all organizational levels and adopting a comprehensive systemic approach to achieving institutional sustainability beyond leadership factors alone
The Influence of GrabFood on Micro Culinary Business Income Through
This study aims to analyze the effect of GrabFood service usage on the income of culinary micro businesses in Cirebon City, with store ratings as an intervening variable. The method used is quantitative with a survey approach. Data collection was carried out by distributing questionnaires to 91 culinary micro business actors who use GrabFood. Data analysis was carried out using path analysis. The results showed that GrabFood usage has a positive and significant effect on store ratings, as well as business revenue. Store ratings were also shown to have a significant effect on business revenue, and partially mediate the relationship between GrabFood usage and micro business revenue. These findings indicate that optimizing services and utilizing digital platforms can improve the reputation and income of culinary micro businesses.
Textuality and Contextuality in the Interpretation of the Qur'an: An Integrative Hermeneutical Approach to Contemporary Social Relevance
This study discusses the epistemological dynamics between textuality and contextuality in the interpretation of the Qur'an, a classic yet still relevant theme in the field of tafsir studies. The paradigm difference between textual and contextual exegetes illustrates two major currents of Islamic thought: one emphasizes the integrity of the text as absolute divine revelation, while the other seeks to present the message of the Qur'an in an ever-changing social context. This study uses a qualitative approach with a literature review method, supported by integrative hermeneutic analysis that combines Fazlur Rahman's double movement theory, al-Syatibi's maqaṣid al-shari‘ah, and Abdullah Saeed's ideas on contextualizing the Qur'an. The results of the study show that the textual-contextual dichotomy is actually illusory: the two must be combined so that interpretation remains faithful to divine meaning while being responsive to human reality. This integration gives rise to a transformative interpretation paradigm that is relevant to the challenges of religion, social ethics, and national life today. Thus, the interpretation of the Qur'an does not stop at theological understanding but develops into a social praxis that fosters justice, moderation, and universal humanity.
The Kurawa's Redemption: Contemporary Punakawan Navigate the Kurawa’s Shifting Allegiances for Gatotkaca Heroism and Subversion of Traditional Morality in Satria Dewa's Gatotkaca Film
The Gatotkaca character from comics has been adapted into several cultural products, one of which is a film. This study examines the reimagining of traditional Javanese morality in Satria Dewa: Gatotkaca through the lens of the Kurawa's potential redemption. This article analyzes the reinterpretation of the transformation of the Gatotkaca character who represents Javanese idealism into a modern superhero who symbolizes criticism of Kurawa superpower in a global context. Focusing on how contemporary Punakawan navigate the Kurawa’s shifting allegiances, this research explores the film's subversion of traditional morality as presented in the original Mahabharata. Through an analysis of narrative structure, character archetypes, and symbolic representation, the study investigates the ways in which the film portrays the Kurawa's capacity for good and the challenges this poses to established notions of heroism and villainy. It also considers how the contemporary Punakawan act as moral guides, mediators, and catalysts in the Kurawa's journey, influencing Gatotkaca's understanding of justice, compassion, and the complexities of human nature. Ultimately, this research aims to shed light on how Satria Dewa: Gatotkaca uses the narrative of redemption to reflect contemporary social values and ethical dilemmas, while simultaneously redefining the role of the Punakawan in shaping a more nuanced understanding of Javanese heroism.
Analysis of the Effect of Financial Ratios on Financial Performance at PT PLN (Persero)
This study aims to analyze the effect of financial ratios on the financial performance of PT. PLN (Persero) during the 2010–2024 period using semiannual data. The financial ratios examined include Liquidity (Quick Ratio), Solvency (Debt to Equity Ratio), Activity (Receivable Turnover), and Profitability (Return on Equity). The company’s financial performance is proxied by Return on Assets (ROA). A quantitative approach is applied using secondary data obtained from PT. PLN (Persero)’s financial reports, analyzed with multiple linear regression using Eviews 12 software. The results show that simultaneously, the four financial ratios significantly affect ROA. Partially, only Receivable Turnover and Return on Equity have a positive and significant effect on financial performance, while Quick Ratio and Debt to Equity Ratio show no significant influence. These findings indicate that the efficiency of receivables management and the utilization of equity capital play a dominant role in improving the financial performance of PT. PLN (Persero).
Efficiency in Violence: Analyzing Israel's War Crimes in Gaza through the Economic Analysis of Law Approach
This paper examines the war crimes committed by Israel in Gaza following the events of October 7, 2023, using the Economic Analysis of Law (EAL) approach through the lens of international relations. The EAL approach is used to show how that the country blatantly disregards the set legal provisions and continues to violate human rights. The qualitative method and normative-empirical analysis help to understand the rationality behind Israel’s actions based on cost-benefit calculations within EAL theory. The study’s findings indicate that Israel’s actions are rational due to the economic benefits gained—military dominance, domestic political support, and strategic advantages—which are made possible by weak enforcement of international law. The paralysis of organizations such as the UN and ICC in enforcing laws and imposing sanctions further reinforces this dynamic. As a result, the study highlights the need for legal reform and enforcement within global governance to prevent similar violations by powerful nations in the future. It also contributes to discussions on legal accountability in international conflicts and underscores the importance of restructuring incentives within the international legal system to uphold justice and protect human rights on a global level.
Fighting Predatory Journals: A Strategic Solution for the Quality and Sustainability of Scientific Publications in Indonesia
The phenomenon of predatory journals seriously threatens the academic ecosystem, especially in Indonesia, where the pressure to "publish or perish" and low academic literacy exacerbate the situation. Predatory journals offer a fast publication process without adequate peer review, thereby lowering the quality of research, hurting the reputation of academics and institutions, and spreading invalid information. Although many global studies have addressed this issue, there are research gaps related to the Indonesian context, especially strategic solutions that consider regulation, literacy, and management of scientific journals. This research aims to identify the impact of predatory journals, outline the challenges for academics and journal managers, and offer strategic solutions based on Agency and Knowledge-Based Theory. The research method used is descriptive-analytical with a qualitative approach based on secondary data from scientific literature. The results show that the main challenges are low academic literacy, pressure to publish, limited access to reputable journals, and financial exploitation. Strategic solutions include education through programs such as “Think, Check, Submit.” Strengthening regulations, using technology to detect predatory journals, and national and international collaboration. The role of journal managers is vital in maintaining the quality of publications through editorial transparency, certification, technological innovation, and the development of the reviewer community. The implications of this study emphasize the importance of collaboration and academic literacy in creating a healthy academic ecosystem. The novelty research lies in integrating Agency and Knowledge-Based theories in the context of predatory journals in Indonesia, offering relevant and applicable strategic solutions to support the sustainability of high-quality scientific publications.
Copyright (c) 2024 Social and Economic Bulletin https://creativecommons.org/licenses/by-sa/4.0
Media Conglomeration and Worker Commodification: Analyzing the Political Economy of Media Spatialization in Indonesia
The rapid transformation of the media industry, marked by conglomeration and spatialization, raises concerns about the commodification of media workers. This study investigates the practice of media spatialization within PT: Media Nusantara Citra (MNC) and its impact on the commodification of reporters and camera persons. Drawing on Vincent Mosco’s theory of political economy and Foucault’s power relations framework, the study employs a critical case study method. Data were collected through in-depth interviews with key informants and observations, complemented by secondary data. The findings reveal three typologies of spatialization—open, closed, and hidden—and their implications for media workers, including labor, psychological, economic, and capability exploitation. While efficient for the corporation, the integration system has led to excessive workloads, disproportionate wages, and diminished autonomy for media workers. Theoretically, this study enriches the discourse on media political economy by affirming the relevance of spatialization in understanding contemporary media practices and worker commodification. Practically, the findings advocate for strengthening trade unions and regulatory enforcement to safeguard media workers’ rights and promote a more equitable media ecosystem. The study underscores the need for corporate strategies prioritizing employee well-being to mitigate the adverse effects of conglomeration-driven spatialization.
Enhancing Financial Stability through Islamic Financial Planning: Literacy, Trust, and Investment Strategies in Indonesia
This study examines strategies for enhancing financial stability through Islamic financial planning in Indonesia, focusing on the role of financial literacy, trust, and investment behaviors. Using a qualitative descriptive method and a literature review approach, the study analyzes key factors influencing saving and investment decisions in Islamic finance. Findings indicate that Islamic financial literacy significantly impacts financial behavior, enabling individuals to make ethical and Sharia-compliant decisions, particularly in utilizing instruments such as sukuk, mudharabah, and musharakah. Education and religiosity are also pivotal, driving higher participation in Islamic financial products. Moreover, trust and transparency in Islamic financial institutions enhance public confidence, encouraging active engagement in the sector. Sukuk is the preferred investment instrument due to its stability, while mudharabah and musharakah attract those seeking higher returns despite inherent risks. The study highlights the importance of improving Islamic financial literacy and transparency to bridge the gap between idealism and practice, ensuring that financial planning aligns with ethical and spiritual values. These findings offer valuable insights for policymakers, financial institutions, and researchers aiming to promote sustainable financial stability within Sharia frameworks.
Strengthening Economic Stability in Muslim Families: The Role of Islamic Financial Literacy Post-Covid-19
The COVID-19 pandemic has significantly disrupted global economic stability, profoundly impacting Indonesia's Muslim households. As a population heavily reliant on informal sectors, declining incomes and limited access to necessities have created economic instability and challenges in applying Islamic financial principles, such as debt management, zakat, infaq, and sadaqah. This study examines the relationship between the pandemic and Muslim families' economic stability, investigates how Islamic financial literacy influences financial planning, and identifies challenges in implementing post-pandemic Sharia financial principles. This research systematically analyzes secondary data from scholarly articles, institutional reports, and Islamic legal sources using a literature review method. Findings reveal that the pandemic exacerbated economic hardships, limiting families' ability to fulfill Sharia obligations and forcing reliance on high-interest financing due to inadequate access to Islamic financial services. Islamic financial literacy emerged as a critical factor, empowering households to navigate economic challenges by fostering Sharia-compliant financial practices such as zakat allocation, usury avoidance, and halal investments. Challenges include low literacy levels, limited access to Islamic financial services, and difficulties fulfilling socio-religious obligations during economic crises. The study underscores the urgency of enhancing financial literacy and expanding access to Islamic financial products as vital measures to safeguard the economic stability of Muslim families. This research contributes to understanding Islamic financial planning's role during economic crises, highlighting the importance of integrating financial literacy and Sharia principles to support resilience. Novel insights include addressing structural barriers and proposing collaborative strategies for policymakers, Islamic financial institutions, and educators to ensure more inclusive and sustainable financial practices.
The Influence of Liquidity, Solvency, and Profitability on Corporate Sukuk Yields: The Role of Sukuk Rating Moderation in Indonesia
The corporate sukuk market in Indonesia is still lagging behind the state sukuk despite the increasing demand for Sharia-based instruments. This phenomenon is caused by the low literacy of investors and issuers related to the issuance of corporate sukuk and the associated risks. This study aims to analyze the influence of liquidity, solvency, and profitability on corporate sukuk yields and examine the role of sukuk rating moderation in this relationship. The study used quantitative methods with multiple regression analysis and Moderated Regression Analysis (MRA), using secondary data from the financial statements of corporate sukuk issuing companies for the 2019-2022 period. The results showed that solvency significantly affected sukuk yield, while liquidity and profitability did not show a significant influence. Sukuk ratings can moderate the influence of liquidity and profitability on yields but do not moderate the influence of solvency. The theoretical implications of this study add to the literature related to corporate sukuk. In contrast, the practical implications guide companies in maintaining solvency and improving sukuk ratings to attract investors. The latest research focuses on corporate sukuk in Indonesia during the 2019-2022 period, which still lacks academic studies.
Omnichannel Communication Strategy in Branding Cosmetic Products in the Digital Era
The Covid-19 pandemic has not stopped innovation in the cosmetics business in Indonesia. The cosmetics industry continues to grow, with cosmetics businesses even growing during the pandemic.consumer demand in 2021 has doubled. Social media plays a key role in influencing brand perception and image. Customers use this platform to search for product and company information, while companies communicate their brands and products to potential customers. Use of influencer marketingimpact on brand loyalty, especially in Generation Z and Millennials. Personal relationships built with influencers help in creating brand awareness and encourage product purchases. The concept of omnichannel, which combines communication through multiple channels, has become important in the beauty industry. This research uses theory social reference groups known as Herbert Hyman's reference group theory (1942). In this case the use of influencer Lesti Kejora who already has a fan group (fans) by MS Glow gave positive results to reach netizens. Lesti Kejora's attitude in choosing MS Glow products received various positives from Lesti fans These netizens use MS Glow products. For netizens who have used Previously, MS Glow was increasingly convinced that MS Glow was a new product and would continue to be used. The use of social media as a marketing channel can help increase the effectiveness of persuasive communication messages from MS Glow and effective communication with communication in physical stores.
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Analysis of The Influence of Motivation, Facilities and Location on Visiting Decisions (Case Study MH Museum. Good location"
MH Museum. Thamrin Jakarta was established in the 20th century as the Building of the Indonesian National Political Association (PPPKI). In the period 3 (three) years from 2013-2015 the number of visitors visited mh museum. Thamrin continues to experience significant declines. This is because visitors tend to be more interested in going to shopping centers or to more familiar tourist attractions. Therefore the authors conducted research on the Museum. This research aims to determine the influence of motivation, facilities and location on visiting decisions (case study at MH Museum. Thamrin Jakarta). The object of this research is visitors to mh museum. .11 miles away The study was conducted on 170 respondents using a quantitative descriptive approach. The data collection technique used is a questionnaire using purposive sampling. The data analysis used is SEM where data processing using SmartPLS 3.0.
The Effect of Product Innovation, Product Creativity and Product Quality on Superiority Competing on Suputra Herbal Incense in Badung Regency
In Indonesia, one sector that is starting to be of interest is the creative economy sector. The creative economy uses renewable resources that are abundant in Indonesia by increasing innovation, creativity and product quality so that they have a higher selling value. Companies must be able to understand consumers and their desires and divide the market into segments or groups of consumers and determine the desires of each of these segments. This research was conducted with the aim of knowing the Effect of Product Innovation, Product Creativity and Product Quality on Competitive Advantage in Suputra Herbal Incense. The population used in this study were all consumers of Herbal Incense for Suputra Herbal Incense in 2020-2021, totaling 110 consumers. The sampling method in this study used simple random sampling with a total sample of 86 respondents. The data analysis techniques used in this study are validity, reliability, classical assumptions, multiple linear regression, coefficient of determination, t test and F test. Product Creativity is positive and significant to Competitive Advantage. Product Quality has a positive and significant effect on Competitive Advantage. The magnitude of the influence of the independent variables on Competitive Advantage Seeing the results of Competitive Advantage, Suputra Herbal Incense's research must complement the existing equipment in the company. Complete equipment will make it easier for employees to work better and faster so that they can create satisfaction for their customers.
The Influence of Work Discipline and Workload on Employee Performance with Organizational Commitment as a Mediating Variable in the Municipality of Pangkalpinang - Bangka
This research is motivated by an agency that often only demands high performance from employees, without looking at the fundamental factors that influence performance, such as Discipline, Workload and Organizational Commitment. This type of research is quantitative research which aims to test hypotheses about the influence of independent variables on dependent variables in Pangkalpinang Municipality. The research uses SmartPLS 4 in processing data. From the results of this research, the author concludes that: (1)Work Discipline has a positive and significant effect on Organizational Commitment. (2)Workload has a negative and significant effect on Organizational Commitment. (3)Work Discipline has a positive and significant effect on Work Discipline. (4)Workload has a negative and significant effect on employee performance. (5)Organizational Commitment has a positive and significant effect on Employee Performance. (6)Work Discipline has a positive and significant effect on Employee Performance through Organizational Commitment. (7)Workload has a negative and significant effect on Employee Performance through Organizational Commitment.
Exploring the Relationship Between Profitability, Leverage, and Sales Growth with Firm Value: The Moderating Role of Company Size in Indonesia's Food and Beverage Sector
This investigation aims to evaluate the impact of profitability, leverage, and sales growth on company value, with company size serving as a moderating variable. The consumer goods industry sector of the food and beverage sub-sector listed on the Indonesia Stock Exchange during the 2018-2022 period is the primary focus of this research. The issues raised include the impact of profitability, leverage, and sales growth on the company's value, as well as the extent to which the company's size moderates the influence of these variables on the company's value. The quantitative approach is employed in the research method, panel data regression. Purposive sampling was employed to select 95 companies for the research sample. The study's findings indicate that the company's value is substantially and positively influenced by profitability and sales growth, while leverage has no significant impact. It has been demonstrated that the impact of profitability, leverage, and sales growth on company value is moderated by the company's scale. The implications of this study are related to the necessity for companies in the food and beverage sector to concentrate on enhancing profitability and managing leverage to optimize company value. This investigation is novel in that it investigates the role of firm scale as a moderation variable in the relationship between financial factors and firm value, particularly in a dynamic economic context.
Urgency Fee Based Income of Banking Industries in The New Normal
This study aims to analyze the net profit growth of the banking sector based on their core business, namely credit growth and growth in third-party fundraising in the period before the Covid 19 pandemic and during the Covid-19 pandemic. Meanwhile, bad debt growth is a moderating variable factor. The method used in this study is quantitative with moderating regression analysis with a sample of 34 banks. The results of this study are in the period before the Covid-19 pandemic and during the Covid-19 pandemic, where the growth of third-party funds had a positive and significant effect on net profit growth, credit growth moderated by bad debt growth had a positive and significant effect on net profit growth, growth in third-party funds moderated by the growth of bad debt has a positive and significant effect on net profit growth. However, there are differences in the effect of credit growth on net profit growth in the period before the Covid-19 pandemic, which has a positive and significant effect. Meanwhile, during the Covid-19 pandemic, credit growth had an insignificant positive effect on net profit growth. In addition, based on the determination test, during the Covid-19 pandemic, the influence of credit growth, third-party funds growth, and bad debt were not the main contributors to net profit growth. This is because, during the Covid-19 pandemic, bank profit growth was dominated by fee-based income. The implication of this research is to identify bank business prospects in the new normal period, which is dominated by fee-based income, so the banking industry must invest in developing digital banking to increase its profit. This study identifies that the banking industry's business in the new normal era has excellent prospects if it can change its business strategy from credit to fee-based income.
The Effect of Service Quality and Facilities on Customer Satisfaction of Waste Management Service Users at BUMDesa (Village-Owned Enterprises) Sima Sari Dana Kesiman Petilan
Customer satisfaction is one of the many things that can contribute to achieving the company's vision. Success in achieving the company's vision and mission is determined by several factors, namely customer satisfaction, including service quality and facilities. Likewise in the BUMDesa (Badan Usaha Milik Desa) Sima Sari Dana Kesiman Petilan, the quality of service and facilities is factors that can affect customer satisfaction. The purpose of this study to determine the partial and simultaneous effect of service and facility quality variables on customer satisfaction using waste management services in BUMDesa (Badan Usaha Milik Desa) Sima Sari Dana Kesiman Petilan. The sample was carried out using purposive sampling, as many as 79 respondents. Data collection methods used are observation, interviews, literature study and questionnaires. The data analysis technique used is quantitative analysis which consists of classical assumption test, multiple linear regression analysis, analysis of determination, statistical analysis of F-test and statistical analysis of T-test. The results showed that there was a positive and significant influence simultaneously and partially between the quality of service and facilities on customer satisfaction of waste management service in the BUMDesa (Badan Usaha Milik Desa) Sima Sari Dana Kesiman Petilan.
Enhancing Regional Financial Quality: The Role of Government Accounting Standards, Human Resource Capability, and IT Utilization
This research aim to know the effect of gofernment accounting standards, capacity of human resources, and the utilization of information technology on the quality of region’s financial reporting in Central Jakarta. The object for this research was done 60 responden from 13 Unit Kerja Perangkat Daerah (UKPD) of part of financial employee in Central Jakarta. This research used a quantitative approach, using primary data through questionnaries. Data analysis method used in this research is multiple regression with the help of SPSS version 22.0. The result of this research show that either of (t) parsial test the variable of implementation of government accounting standards and internal control system infuelnce on the quality of financial report for local government, however the capacity of human resources no influence on the quality of financial report for local government. And the result from (f) simoultant test the variable implementation of government accounting standards. Capacity human resources, and the utilization of information technology together have a influence on the quality of financial report for local government.
The Utilization of Information Technology
The Impact of Local Revenue, Regional Balance, Expenditure, and Financing on Economic Growth
The research aims to know the Locally Generated Revenue (PAD), Balancing Fund (DP), Local Government Expenditures (BD) and Regional Financing (PD) of Regional Economic Growth (PDRB). The data used in this study is annual data published by website Directorate General of Fiscal Balance and Central Bureau of Statistics for five period from 2011 until 2015. The analytical method used is Multiple Linear Regression. The results showed that the Locally Generated Revenue (PAD), Local Government Expenditures (BD) and Regional Financing (PD) has no effect significant on Regional Economic Growth (PDRB). While Balancing Fund (DP) has negatively significant effect on Regional Economic Growth (PDRB).
Analysis Of The Effect Of Company Size, Profitability And Leverage On Corporate Social Responsibility Disclosure
This study aims to examine the effect of Company Size, Profitability and Leverage on Disclosure of Corporate Social Responsibility. Corporate social responsibility is an inherent responsibility of every investment company to continue to create relationships that are harmonious, balanced and in accordance with the environment, values, norms and culture of the local community. Disclosure Corporate social responsibility is an organizational responsibility for the impact of all decisions and activities on society and the environment which is manifested in the form of transparent and ethical behavior that is in line with the principles of sustainable development. The population in this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sample in this research was 26 out of 46 companies that met the criteria so that the total sample used in this study during the 2017-2020 period was 104 observational data. The research design used was quantitative research and the sampling method used in this study was purposive sampling method. The data used in this research is secondary data. The data analysis method used in this study is multiple linear regression analysis with the help of the SPSS Version 25 application program. The results of the analysis show that (i) company size has a positive and significant effect on corporate social responsibility disclosure, (ii) profitability has a positive and significant effect on disclosure of corporate social responsibility (iii) leverage has a positive and significant effect on disclosure of corporate social responsibility.
Corporate Social Responsibility Disclosure