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All Journal Aptisi Transactions on Management Jurnal Ekonomi Trisakti
Basri, Yuswar Zainul
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Muslim Consumers' Preferences on Interest in Buying Halal Food and Beverage Products with moderating variables of gender and education in DKI Jakarta Basri, Yuswar Zainul; Arafah, Willy; Firdayetti
APTISI Transactions on Management (ATM) Vol 7 No 2 (2023): ATM (APTISI Transactions on Management: May)
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/atm.v7i2.1817

Abstract

The purpose of this study was to analyze the preferences of Muslim consumers towards buying interest in Halal Food and Beverage Products in DKI Jakarta. The independent variables are Price, Islamic Brand, Product Knowledge and Religious Knowledge with the dependent variable being Product Halal Intention with the variable gender and education moeration.  Methodology used is quantitative with SEM AMOS analysis tool, the population is DKI Jakarta society, with 225 respondents aged 17 years and over who are Muslims as consumers of halal food and beverages as the sample. with the intent of the research. The results of the study directly have two variables that affect the halal intention of the product (product knowledge and religious knowledge on the halal intention of the product) and the second variable has no effect on the halal intention of the product (price and Islamic brand on the halal intention of the product). If using the moderating variables of gender and education, the four independent variables (price, Islamic brand, product knowledge and religious knowledge) have an effect on product halal intentions. The theoretical conclusion is that only 2 out of 4 variables congruent with the theory and the two are not congruent with the theory Administrative influences are applied based on consumer preferences as follows: Religious knowledge of prices, Islamic brands, product knowledge and  halal products Intent when there are modulating variables.
Determinant of Interest in Paying Zakat with Age as a Moderating Variable (Study on Minang Society) Basri, Yuswar Zainul; Arafah, Willy; Harmaini
APTISI Transactions on Management (ATM) Vol 7 No 2 (2023): ATM (APTISI Transactions on Management: May)
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/atm.v7i2.1821

Abstract

This study wants to test whether there is an influence between Zakat Knowledge, Religiosity, Culture, Subjective Norms, and Income on Muzaki Minang's zakat interest in paying zakat, with age as a moderating variable. The purpose of this study will be to analyze and describe the effect of Muzaki Minang's interest in tithing by using a theoretical model. The data collection technique used a questionnaire and sampling was done by purposive sampling with a total of 320 respondents. The population in this study is the Muzaki Minang population who live in West Sumatra and outside West Sumatra. The data analysis technique used is descriptive statistical analysis. The results of this study are the knowledge of zakat and culture variables do not affect Muzaki's interest in zakat. While the interest in paying zakat which has a significant and positive effect is religiosity, subjective norms, and income. There is a moderate relationship between income and age with interest in paying zakat. The dominant age factor is early adulthood (20-40 years) compared to old age (>40 years). The findings of this study are helpful input for the leaders of the indigenous people of West Sumatra in strengthening the understanding of the younger generation about Minang customs. With the increasing understanding of adat for the Minang community, they are interested in paying zakat themselves and using zakat as a tool to improve people's welfare.
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DIMODERASI DENGAN TEKNOLOGI Cahyani, Ismi Suci; Basri, Yuswar Zainul
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14900

Abstract

Penelitian ini bertujuan untuk menganalisis dan menguji tentang pengaruh modernisasi sistem administrasi perpajakan terhadap kepatuhan wajib pajak orang pribadi dimoderasi dengan teknologi. Metode penelitian menggunakan survey dengan pendekatan kuantitatif. Kuesioner atau angket dalam bentuk skala Likert sebagai teknik pengumpulan data. Wajib pajak orang pribadi yang berdomisili di Kota Tangerang menjadi populasi bagi penelitian ini. Sampel ditentukan menggunakan teknik purposive sampling sebanyak 110 wajib pajak. Analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel bebas yaitu modernisasi sistem administrasi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi. Sedangkan Teknologi sebagai variabel moderasi tidak dapat memoderasi pengaruh modernisasi sistem administrasi perpajakan terhadap kepatuhan wajib pajak orang pribadi.
Co-Authors Baraja, Lutfi M. Cahyani, Ismi Suci Firdayetti Harmaini Sasmi, Vertari Willy Arafah, Willy