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All Journal WIDYAKALA JOURNAL JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Journal of Business and Applied Management Jurnal Akuntansi Bisnis Jurnal E-Bis: Ekonomi Bisnis Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Pengabdian dan Kewirausahaan Applied Quantitative Analysis (AQA)
Eko Retno Indriyarti
Universitas Trisakti
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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The Impact of Internal and External Factors on Taxpayer Compliance Eko Retno Indriyarti; Michael Christian
Journal of Business & Applied Management Vol 13, No 1 (2020): Accredited by Ministry of Research, Technology and Higher Education of the Repu
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jbam.v13i1.2127

Abstract

Gerakan Tax Amnesty yang telah selesai dilaksanakan boleh dikatakan memberikan dampak yang baik kepada penerimaan negara dari pajak. Kepercayaan diri pemerintah didukung oleh sosialisasi dengan bentuk iklan di hampir semua media. Penerimaan negara yang berasal dari pajak mengalami kenaikan sebesar 7% dari tahun yang lalu. Hasil tersebut menjelaskan bahwa adanya kesinambungan antara program pemerintah dan kesadaran masyarakat dalam hal kewajiban pajak seperti yang diatur undang-undang. Penelitian ini bertujuan untuk mengetahui dan menjelaskan pengaruh Faktor Internal dan Eskternal terhadap Kepatuhan Wajib Pajak. Penelitian ini menjelaskan bahwa Kepatuhan Wajib Pajak (WP) dipengaruhi secara parsial oleh Pemahaman WP akan aturan pajak dan Faktor Eksternal yaitu iklan dan pelayanan yang diberikan dari petugas pajak. Secara simultan kedua faktor tersebut juga memberikan pengaruh terhadap Kepatuhan WP dalam memenuhi kewajibannya dalam membayar pajak. Penelitian ini terdiri 110 sampel dengan menggunakan analisis regresi berganda (multiple regression analysis). Upaya meningkatkan sosialisasi baik dalam bentuk iklan misalnya dapat menjadi saran yang perlu dipertimbangkan seiring dengan anggapan WP bahwa informasi mengenai pajak akan mudah dipahami bila disampaikan melalui iklan. Penelitian selanjutnya dapat menggunakan variabel lain yang lebih spesifik dan juga perlu mempertibangkan penambahan jumlah sampel. Kata Kunci; pajak, pemahaman, iklan, kepatuhan, Wajib Pajak ABSTRACT The Tax Amnesty program that has been completed said to have a good impact on state revenue from taxes. Government confidence is supported by socialization in the form of advertising in almost all media. State revenue from taxes increased by 7% from a year ago. The results explain that there is continuity between government programs and public awareness in terms of tax obligations as regulated by law. This study aims to determine and explain the influence of Internal and External Factors on Taxpayers’ (TPs’) Compliance. This study explains that TPs’ compliance is partially influenced by TPs’ compliance understanding of tax rules and External Factors, namely advertising and services provided by tax officials. Simultaneously the two factors also have effects on TPs’ compliance in fulfilling their obligations in paying taxes. This study consisted of 110 samples using multiple regression analysis. Efforts to improve socialization in the form of advertisements for example, can be a suggestion that needs to be considered along with TPs’ compliance assumption that tax information will be easily understood if conveyed through advertisements. Future studies can use other variables that are more specific and need to consider increasing the number of samples.
Exploring the Intention Factors of Using Online Transportation in Jakarta with Multiple Regression Eko Retno Indriyarti; Sri Wijihastuti
Journal of Business & Applied Management Vol 14, No 1 (2021): Accredited by Ministry of Research, Technology and Higher Education of the Repu
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jbam.v14i1.2680

Abstract

There is still a gap in explaining the factors that influence the desire to use online transportation, especially for users from generation X and generation Y who use measurement variables of service quality, satisfaction, and government policies to be the background for this research. In addition, lifestyles surrounded by trends and popularity, for example in big cities, also shape buying patterns, especially among younger age groups. This study aims to explain and analyze the factors that influence the desire to use online transportation for users who come from generations X and Y in Jakarta. This quantitative research uses multiple regression models with Statistical Package for Social Science (SPSS) analysis tools 25. By using surveys and questionnaires compiled on a Likert scale of 1-5 on 180 respondents, this study explains that the quality of services provided by transportation service providers online influences the desire of generation X and Y in Jakarta to use online transportation. Furthermore, the results of this study explain that the overall satisfaction felt by users from generations X and Y in Jakarta has no effect on the desire to use online transportation itself. Third, the results of this study explain that government policy has no effect on the desire to use online transportation from generations X and Y in Jakarta. Simultaneously this study explains the results where the quality of services provided by online transportation service providers, perceived overall satisfaction, and government policies regarding online transportation influence the desire of generation X and Y in Jakarta to use online transportation. Dynamic competition also provides input on other variables that need to be used for previous research, such as the form of marketing strategies undertaken or the communication skills of driver partners as part of the company's human resources.
MEASURING THE INFLUENCE OF TAX ADVERTISING AND SERVICES AS EXTERNAL FACTORS ON TAXPAYER COMPLIANCE Eko Retno Indriyarti; Michael Christian
Jurnal Akuntansi Bisnis Vol 14, No 2 (2021): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v14i2.2523

Abstract

 ABSTRACT:  Amid the continuing increase in the number of taxpayers in Indonesia, it is expected that the amount of tax revenue for the state will continue to increase. The increase in the amount of revenue is aimed at optimizing tax functions, namely budgetary, distribution and stability functions. However, the success of this tax revenue is strongly influenced, one of which is the taxpayer compliance to fulfill its obligations. Apart from internal factors that come from individual taxpayers, external factors have an important role in shaping taxpayer compliance. Several studies still show different results on these external factors on their influence on Taxpayer Compliance. This study aims to explain and analyze the influence of tax and tax service advertisement socialization factors on taxpayer compliance in Jakarta. This research is a quantitative study using multiple regression analysis. The analytical tool used in this study is the Social Package for the Social Sciences (SPSS 25.0). The results of this study explain that taxpayer compliance is influenced by tax advertising socialization. In addition, the Taxpayer Compliance variable is also influenced by tax services. Simultaneously, tax dissemination and services also affect taxpayer compliance. With limitations on the specifications of the external factors used, this study also emphasizes the characteristics of taxpayers such as novice taxpayers, which is an interesting input to be carried out in subsequent studies. The level of tax knowledge for the group taxpayers will be closely related to the awareness of taxpayers in carrying out their obligations. This has an indirect impact on the level of compliance as a taxpayer. Keywords:  Taxpayer compliance, advertising, services ABSTRAK: Di tengah terus meningkatnya jumlah wajib pajak di Indonesia diharapkan dapat terus meningkatkan jumlah penerimaan pajak bagi negara. Peningkatan jumlah penerimaan ini bertujuan untuk mengoptimalkan fungsi-fungsi pajak yaitu fungsi budgeter, distribusi, dan stabilitas. Namun demikian keberhasilan penerimaan pajak ini sangat dipengaruhi salah satunya dari Kepatuhan Wajib Pajak untuk memenuhi kewajibannya. Selain faktor internal yang berasal dari individu wajib pajak, faktor eksternal memiliki peran penting dalam membentuk kepatuhan wajib pajak. Beberapa penelitian masih menunjukkan hasil yang berbeda pada faktor-faktor eksternal tersebut terhadap pengaruhnya pada Kepatuhan Wajib Pajak. Penelitian ini bertujuan untuk menjelaskan dan menganalisis pengaruh faktor sosialisasi iklan pajak dan layanan pajak terhadap Kepatuhan Wajib Pajak di Jakarta. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan analisis regresi berganda. Alat analisis yang digunakan pada penelitian ini yaitu Social Package for the Social Sciences (SPSS 25). Hasil penelitian ini menjelaskan bahwa Kepatuhan Wajib Pajak dipengaruhi oleh Sosialisasi iklan pajak. Selain itu, variabel Kepatuhan Wajib Pajak juga dipengaruhi oleh Layanan pajak. Secara simultan, Sosialisasi dan Layanan pajak turut mempengaruhi Kepatuhan Wajib Pajak. Dengan keterbatasan pada spesifikasi faktor eksternal yang digunakan, penelitian ini menekankan juga pada karakter-karakter wajib pajak seperti Wajib Pajak pemula menjadi salah satu masukan yang menarik untuk dilakukan pada penelitian berikutnya. Tingkat pengetahuan pajak bagi wajib pajak kelompok tersebut akan sangat berhubungan dengan kesadaran wajib pajak dalam menjalankan kewajibannya. Hal ini secara tidak langsung berdampak pada seberapa tinggi kepatuhan sebagai Wajib Pajak.Kata Kunci: kepatuhan wajib pajak, iklan, layanan
Determinan Kepuasan Penggunaan Pembayaran Menggunakan OVO Pada Pengguna Transportasi Online Eko Retno Indriyarti; Sri Wijihastuti
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 9 No 3 (2022): JMBI UNSRAT Volume 9 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In Indonesia, a wide range of cashless payment systems have been combined with a variety of applications, including online commerce, financial technology, and online transportation. Online transportation service providers, on the other hand, continue to accept cash payments for online transportation. In the middle of online transportation service providers' efforts to develop customer happiness initiatives, they must also be prepared to anticipate customer decisions to switch from cash to cashless payment methods. This is something that online transportation service providers should think about. Based on these findings, the purpose of this study is to determine the elements that influence customer satisfaction when applying the OVO payment method for online transportation. This quantitative notion is used in research that involves 146 samples to be analyzed with SMART PLS 3.0. The findings of this study show that the switching load has a substantial impact on youthful users of online transportation in Jakarta's desire to switch payment methods to OVO. Furthermore, this study demonstrates that the switching burden has no substantial impact on young users' happiness with OVO payment methods for online transportation in Jakarta. The study's third finding reveals that online transportation users in Jakarta's desire to switch to an OVO payment method has a substantial impact on their satisfaction with the service. According to the findings, there is a considerable effect of the desire to switch on user satisfaction, which can be used as a signal for service providers to consider attraction elements for switching, such as cheaper promotional programs than competitors.
Investigating The Use of Online Transportation for Generation Z In Jakarta: Are Users Satisfied with Switching Payments from Cash to Cashless? Michael Christian; Ongky Alex Sander; Eko Retno Indriyarti; Suryo Wibowo; Henilia Yulita; Sunarno Sunarno
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 9 No 2 (2022): JMBI UNSRAT Volume 9 Nomor 2
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v9i2.41197

Abstract

Individual views can be shaped by price promotions, particularly when it comes to a service or service. This also applies to application-based services, such as Jakarta's use of online transportation apps. Users, particularly those from generation Z (persons born between 1995 and 2009). This generation is noted for being closely associated with the usage of information and communication technology, as well as a preference for fast-paced activities (spontaneous). Given the current situation, the purpose of this study is to determine and assess whether Generation Z online transportation users are content with switching to cashless payments in terms of switching intention, switching cost, and attitude toward price promotion. The findings of this study in Jakarta explain all accepted assumptions utilizing structural modeling with SMART PLS and 200 participants (online transportation service customers from generation Z). Switching costs have a big impact on switching intentions, according to this research. In addition, this research demonstrates that switching intention has a major impact on satisfaction. The study's third finding shows that one's attitude regarding price promotions has a considerable impact on switching intentions. Additionally, satisfaction is influenced by one's attitude toward price promotions. As a result, this research demonstrates that Attitude on Price Promotion (AOPP) can moderate the influence of switching costs on switching intention. The findings of this study suggest that internet transportation service providers should be able to sustain a price-related promotional approach. This is based on the findings of this study, which show that if users' attitudes are influenced by the presence or absence of price promotions, they will be easy to modify.
Determinan Intensi Pembelian Melalui Tayangan Iklan Pada TikTok Michael Christian; Eko Retno Indriyarti
Jurnal E-Bis Vol 7 No 1 (2023)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v7i1.1176

Abstract

Popularitas media TikTok saat ini mampu menjadikannya menjadi salah satu media untuk beriklan. Ragam faktor pembentuk intensi pembelian atas suatu iklan menjadikan penelitian ini bertujuan untuk menganalisis intensi pembelian suatu produk atau jasa atas suatu iklan yang ditayangkan. Penelitian ini menggunakan metode kuantitatif dengan pemodelan PLS-SEM. Survey dengan menggunakan kuesioner yang didesain dengan skala Likert 1-5. Ukuran sampel pada penelitian ini sebanyak 178 pengguna TikTok di Jabodetabek. Hasil penelitian ini menjelaskan bahwa interaktivitas membentuk pengaruh terhadap motivasi hedonis pengguna TikTok. Selain itu, ekspektasi performa dan intensi pembelian dipengaruhi oleh kegunaan relevansi kegunaan TikTok itu sendiri. Hal ini juga tidak terlepas dari kebiasaan audiens menjadikan media ini sebagai sesuatu yang menghibur dan menyenangkan. Pengguna menilai TikTok sebagai media beriklan tidak hanya berperan sebagai penyampai pesan iklan satu arah saja. TikTok mampu memfasilitasi penyampaian komunikasi seperti interaksi tidak hanya antara pemberi iklan namun juga antar sesama audiens yang melihat iklan tersebut.
Investigasi Peran Aspek Keamanan Sebagai Pemoderasi Terhadap Kepuasan Pengguna Bukalapak di Jakarta Eko Retno Indriyarti; Michael Christian; Retno Sari Murtiningsih; Nico Lukito
Jurnal E-Bis Vol 7 No 2 (2023): Vol. 7 No.2 2023
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v7i2.1274

Abstract

This study was inspired by the intense competition in the e-commerce sector, particularly in the marketplace. People's marketplace preferences can shift at any time. As a result, the marketplace must continue to comprehend and capture the factors that influence user satisfaction. As a result, the goal of this study is to investigate the factors that influence Bukalapak's user satisfaction. PLS-SEM with SmartPLS 3.0 is used to analyze 110 Jakarta-based samples in this quantitative study. This study found that system quality and security have a significant impact on user satisfaction. In this study, access to information on the marketplace website is considered common and used to the point where it no longer has a significant impact on users. Aspects that are considered normal and common for marketplace users are used by businesses to develop other marketing strategies so that their users can still find a place.
Determinants of Satisfaction Using Healthcare Application: A Study on Young Halodoc Users in Jakarta During the COVID-19 Pandemic Christian, Michael; Indriyarti, Eko Retno; Sunarno, Sunarno; Wibowo, Suryo
Applied Quantitative Analysis Vol. 2 No. 1 (2022): August 2022
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Fear of COVID-19 makes people seek information about health protection independently, which is closely related to user satisfaction. This condition makes the need for a series of online applications such as Halodoc a necessity that is increasingly used. People are looking for various information from online health services during the pandemic, ranging from information on personal protection from COVID-19, online consultations with doctors, to ordering drugs or supplements online. This study aims to investigate whether graphic user interface and reliance on use affect the satisfaction of using Halodoc during the COVID-19 pandemic, especially among young users in Jakarta. This quantitative research uses Structural Equation Modeling based on Partial Least Square (PLS-SEM) analysis with SMART PLS 3.0. The sample size of this study was 126 participants taken randomly using an online questionnaire. The results of this study explained that the graphic user interface does not affect the user's reliance on use and satisfaction. Interestingly, the reliance on use affects user satisfaction. In addition, the role of reliance of use is not proven to be a mediator between the graphic user interface on user satisfaction. Originality in this study itself lies in the use of graphic user interface and reliance on use. This is important because these two aspects can represent aspects of user behavior and the quality of the digital-based health service system itself.
Penggunaan Media Sosial, EWOM, Intensi Pembelian dan Dampaknya terhadap Loyalitas Pengguna Scarlett Whitening di Jakarta Indriyarti, Eko Retno
Journal of Business & Applied Management Vol 16, No 2 (2023): Journal of Business and Applied Management
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jbam.v16i2.4604

Abstract

Social media's technological advancements now allow content to be presented in a more diverse format. These various formats then became one of the motivators for social media users to make more extensive purchases. In conjunction with products that are well-accepted by the general public, such as skin care products. Based on this, the purpose of this study is to investigate the determinants of Scarlett Whitening product loyalty by incorporating the variables of purchase intention, EWOM, and social media use. A total of 120 users of this product in Jakarta were analyzed using PLS-SEM and the SmartPLS 3.0 analysis tool. There are five hypotheses in this study, three of which have direct effects and two of which have indirect effects. This study explains why all the study's hypotheses are accepted. Purchase intent creates loyalty in this case. Meanwhile, the use of social media and EWOM drives purchase intent. In this study, purchase intention succeeded in mediating both the use of social media and loyalty, as well as the relationship between EWOM and loyalty. The positive use of social media and EWOM in the past has supported the reinforcement theory, which claims that the presence of purchase intention forms loyalty. The use of specific criteria, such as women who use new skin care products, can be used as input for future research.
ENHANCING BUSINESS PROFITS THROUGH FINANCIAL MANAGEMENT TRAINING AT RUFATA MSMEs Indriyarti, Eko Retno; Astuti, Henik Hari; Lenggogeni, Lenggogeni
Jurnal Pengabdian dan Kewirausahaan Vol 8, No 2 (2024): Jurnal Pengabdian dan Kewirausahaan
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jpk.v8i2.6239

Abstract

Micro, small, and medium enterprises (MSMEs), particularly in the culinary sector, frequently grapple with the challenge of effectively recording and managing both business and personal finances. This led to the initiation of community service activities that focused on the topic of financial management. The decision to focus on this topic was made to maximize business profits. The objective of this event, scheduled for March 2024, is to augment the knowledge and expertise of Rufata MSME participants engaged in the culinary industry in Gudang Sarinah, Pancoran, and South Jakarta. We utilize training techniques to accomplish this endeavour. This activity encompasses the procedure of recording and overseeing a business's revenue and expenses. The objective is to furnish business proprietors with precise and all-encompassing data regarding their financial circumstances. Furthermore, this PKM seeks to aid commercial entities in differentiating between business funds and personal resources. The exercises conducted demonstrated that all participants derived benefits from the provided knowledge, particularly due to its straightforward adoption and practical application. Furthermore, the participants assessed whether the provided material aligned with their requirements and whether its delivery was clear. Moreover, the participants expressed their readiness to participate in future attempts, emphasizing the benefits they experienced from the current actions.
Co-Authors Aekram Faisal Aseanty, Deasy Asih, Rayi Retno Dwi Christian, Michael Diatmono, Prastiyo Ganawati Ganawati Gunarto, Gunarto Harmaini Harmaini Henik Hari Astuti Henilia Yulita Hermi, Hermi Jonathan, Ivan Justine Tanuwijaya Kesumo, Nurhastuty Lenggogeni, Lenggogeni Leon, Farah Margaretha Liberty, Batara Alexander Moch. Sabur Murdiah, Siti Murtiningsih, Retno Sari Murtiningsih, Retno Sari Netania Emilisa Nico Lukito Octaviani, Dian Pangguna, Wihanry Purba, Yosephina Puspa, Tiara Retno Sari Murtiningsih Sander, Ongky Alex Sari, Wahyuni Rusliyana Setiawan, Audita Shafrani Dizar Sri Wijihastuti Sunarno Sunarno Sunarno Sunarno Tribudhi, Debbie Aryani Wahyuni, Lidia Wardhani, Nurhastuti Kesumo Wibowo, Suryo Wibowo, Suryo Yuli Kartika Dewi Yusran, Husna Leila