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Perilaku Konsumen terhadap Kebijakan PPN 12% dalam Perspektif Keadilan Pajak di Indonesia Rahayu, Puji; Muttaqien, Zaenul
Journal of Business and Economics Research (JBE) Vol 6 No 3 (2025): October 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i3.8331

Abstract

In early 2025, a 12% Value Added Tax (VAT) rate began to be implemented. Although this VAT rate only increased by 1% from the previous year's 11%, it has generated various perceptions among the public and industry. The public assumed the VAT rate increase would be followed by increases in the prices of other necessities. Furthermore, entrepreneurs also felt the impact of this VAT rate increase, fearing panic buying before the VAT rate increases and a decrease in consumer purchasing power after the VAT rate increases. The government has prepared several policies as alternatives. However, are these policies relevant to the concerns faced by consumers from various levels of society. The method used in this research is qualitative with secondary data analysis in the form of scientific articles. Articles were obtained using the Publish or Perish (PoP) tool, then the articles were presented in statistical form by the researcher. Furthermore, the findings of the literature review were used to analyze government policies, namely PMK 131 of 2024 and PMK 11 of 2025. The results of the study show that PMK 131 of 2024 and PMK 11 of 2025 strongly prioritize the principle of justice in VAT collection. VAT collection on non-luxury goods is subject to a rate of 12% multiplied by 1 1/12 of the selling or import price, while for luxury goods the collection is directly multiplied by 12% of the selling or import price. Therefore, it can be concluded that PMK 131 of 2024 is very relevant to address the problem of the VAT gap in collection and the increase in the 12% VAT rate does not impact consumers of non-luxury goods. Because the final result of this VAT collection according to the calculation formula is the same as being subject to a rate of 11%.
PENGARUH KEPUASAN KERJA DAN KOMITMEN ORGANISASI TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR PADA KLINIK PRATAMA SALSABILA MEDIKA KEDIRI Wati, Cici Amelia; Wardhani, Rike Kusuma; Muttaqien, Zaenul
Jurnal Manajemen Vol. 14 No. 1 (2024): JURNAL MANAJEMEN VOL. 14 NO. 1 JUNI 2024
Publisher : Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/jm.v14i1.4026

Abstract

This research aims to determine the simultaneous and partial influence of job satisfaction and organizational commitment on organizational citizenship behavior. Jenis penelitian ini menggunakan penelitian kuantitatif karena mengarah pada metode pengukuran dan sampel untuk menguji variabel dan hipotesis. Sumber data dalam penelitian ini menggunakan data primer dan sekunder. Sampel dalam penelitian ini adalah 39 karyawan Klinik Pratama Salsabila Medika Kediri dengan menggunakan teknik sampling jenuh yang menggunakan seluruh anggota populasi sebagai sampel. Teknik analisis yang digunakan adalah uji validitas, uji reliabilitas, uji normalitas, uji linearitas, uji multikolinearitas, uji heteroskedastisitas, uji t, uji F, analisis regresi linier berganda, dan uji koefisien determinasi (R2) menggunakan program SPSS versi 25. Hasil penelitian menunjukkan bahwa Kepuasan Kerja (X1) dan Komitmen Organisasi (X2) secara simultan berpengaruh signifikan terhadap Perilaku Kewarganegaraan Organisasi (Y), Kepuasan Kerja (X1) berpengaruh signifikan terhadap Perilaku Kewarganegaraan Organisasi secara parsial dan Komitmen Organisasi (X2) tidak berpengaruh signifikan terhadap Perilaku Kewarganegaraan Organisasi Parsial di Klinik Pratama Salsabila Medika Kediri.
Pengaruh Komitmen, Kepuasan Kerja, dan Budaya Organisasi terhadap Organizational Citizenship Behavior Pegawai Irnandi, Avryan; Wardhani, Rike Kusuma; Muttaqien, Zaenul
Target : Jurnal Manajemen Bisnis Vol. 5 No. 2 (2023): Target : Jurnal Manajemen Bisnis
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/target.v5i2.3458

Abstract

Saat ini perusahaan atau organisasi membutuhkan pegawai dengan sikap mendukung karena tuntutan kerja tim yang lebih tinggi. Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial dan simultan komitmen, kepuasan kerja, dan budaya organisasi terhadap Organizational Citizenship Behavior (OCB) pegawai. Penelitian ini merupakan penelitian kuantitatif dengan jumlah sampel yaitu 31 Pegawai Pusat Kesehatan Masyarakat (Puskesmas) Kota Wilayah Utara Kediri yang ditentukan dengan teknik sampling jenuh. Metode analisis dilakukan dengan uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linear berganda, uji t, uji F, dan uji koefisien determinasi. Temuan penelitian menunjukkan bahwa secara parsial komitmen dan budaya organisasi berpengaruh terhadap OCB, namun kepuasan kerja tidak berpengaruh terhadap OCB pegawai. Selain itu, komitmen, kepuasan kerja, dan budaya organisasi secara simultan berpengaruh signifikan terhadap OCB pegawai. Penelitian ini memberikan tambahan informasi, saran, dan masukan yang bermanfaat bagi instansi terutama mengenai komitmen, kepuasan kerja, budaya organisasi, dan OCB.
The Effect of Service Quality and Store Image on Customer Loyalty Mediated by Perceived Value and Customer Satisfaction at Indomaret Stores in Kediri City Muttaqien, Zaenul; Widuri, Trisnia
Formosa Journal of Science and Technology Vol. 2 No. 12 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v2i12.7479

Abstract

This study analyses the effect of service quality and store image on customer loyalty mediated by perceived value and customer satisfaction. The data collection used questionnaires distributed to respondents who shopped at Indomaret stores in Kediri City. The population in this study were all consumers who shopped at Indomaret stores in Kediri city. The number of samples in this study were 100 respondents. The data analysis used SmartPLS 3.0 software using a variant-based SEM approach which presents the outer model test and inner model test. The outer model test is used to specify the relationship between latent variables and their indicators and the inner model test is used to predict the relationship between latent variables.
How Digital Marketing Research Trends Over Time: A Bibliometric Analysis on Scopus Database Muttaqien, Zaenul; Hermawan, Agus; Handayati, Puji
Formosa Journal of Science and Technology Vol. 3 No. 4 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i4.9171

Abstract

The digital era has revolutionized marketing practices, particularly through social media and mobile platforms, profoundly impacting consumer behavior and business strategies. Extensive research underscores the pivotal role of digital marketing in fostering customer relationships and driving business growth. Based on the gathered metadata, bibliometric analysis evaluates the effectiveness of scientific publications. This study investigates the following topics: (1) the total number of articles published by year; (2) the journal in which the author published the article; (3) the affiliation of the researcher who published the article; (4) the nation in which the researcher published the article; and (5) the researcher's field of study. Data in the form of scientific publications written in the English language were gathered between 2003 and 2024 from the Scopus database using the keyword "digital marketing." Vosviewer is used to visualize the publication development mapping image, and tables and graphs make up the presentation.The digital era has revolutionized marketing practices, particularly through social media and mobile platforms, profoundly impacting consumer behavior and business strategies. Extensive research underscores the pivotal role of digital marketing in fostering customer relationships and driving business growth. Based on the gathered metadata, bibliometric analysis evaluates the effectiveness of scientific publications. This study investigates the following topics: (1) the total number of articles published by year; (2) the journal in which the author published the article; (3) the affiliation of the researcher who published the article; (4) the nation in which the researcher published the article; and (5) the researcher's field of study. Data in the form of scientific publications written in the English language were gathered between 2003 and 2024 from the Scopus database using the keyword "digital marketing." Vosviewer is used to visualize the publication development mapping image, and tables and graphs make up the presentation.
How is the Development of Integrated Marketing Communication (IMC) Research on MSMEs in Indonesia from 2017 to 2023: A Bibliometric Analysis Approach Muttaqien, Zaenul; Sudarmiatin, Sudarmiatin; Munawaroh, Nuril Aulia
Formosa Journal of Science and Technology Vol. 3 No. 4 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i4.9172

Abstract

This study employed secondary data extracted from scholarly articles in both Indonesian and English sourced through Google Scholar. Utilizing the Publish or Perish software, the inquiry centered on the keywords "Integrated Marketing Communication" and "MSME" without initially setting a specific time frame. The preliminary search returned 125 papers spanning from 2009 to 2024. Following this, refinement criteria were applied, leading to the identification of 53 articles meeting the predefined criteria for inclusion in the analysis. Subsequently, Zotero software was utilized to augment the metadata of these articles, encompassing author names, titles, publication journals, and abstracts. The dataset underwent descriptive statistical analysis to delineate the number of publications, research methodologies, publication types spanning from 2017 to 2023, alongside the top 10 articles based on citation count.
The Influence of Reward and Punishment on Employee Performance with Discipline as an Intervening Variable at PT. Mekar Sari Mulya Maghdalena, Zema Indra; Buniarto, Edwin Agus; Muttaqien, Zaenul
Ekonomis: Journal of Economics and Business Vol 9, No 1 (2025): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i1.2287

Abstract

This study aims to test and analyze the effect of reward and punishment on employee performance with discipline as an intervening variable at PT Mekar Sari Mulya. This type of research is quantitative research. The sample in this study was obtained using probability sampling technique with random sampling approach. The population used was employees of PT Mekar Sari Mulya with a sample of 50 respondents. Data was collected using a questionnaire method. The analysis method used is Partial Least Square (PLS) with the help of SmartPLS software. The results showed that Reward has a significant effect on Employee Performance. Punishment has no effect on employee performance. Discipline has a significant effect on employee performance. Reward has a significant effect on employee performance through discipline. Punishment affects employee performance through discipline.
Pengaruh Ukuran Perusahaan, Return On Assets (ROA), Kebijakan Hutang (DAR) terhadap Dividend Payout Ratio (DPR) Studi pada Pada Perusahaan Consumer Goods Periode 2014-2017 Muttaqien, Zaenul
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 4 No. 1 (2019): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2019
Publisher : Universitas Nusantara PGRI Kediri

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

Abstract

Penelitian ini dilakukan untuk menguji pengaruh Ukuran Perusahaan, Return On Assets dan Kebijakan Hutang (DAR) terhadap Dividend Payout Ratio (DPR). Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling dengan menggunakan beberapa kriteria, diantaranya adalah : 1. Perusahaan consumer goods terdaftar di Bursa Efek Indonesia selama periode penelitian 2014-2017 (2) Membagi dividen selama 4 tahun berturutturut selama periode penelitian (3) Mendapatkan laba positif dari tahun 2014-2017 (4) Laporan keuangannya lengkap untuk perhitungan Ukuran Perusahaan, Return On Assets dan Kebijakan Hutang (DAR) selama periode penelitian. Berdasarkan kriteria diatas, diperoleh sampel sebanyak 9 perusahaan dari 39 perusahaan. Teknik analisis yang digunakan adalah analisis regresi linier berganda dengan uji hipotesis yaitu uji F dan uji t. Uji F digunakan untuk mengetahui pengaruh secara simultan, sedangkan uji t digunakan untuk mengetahui pengaruh secara parsial dengan tingkat signifikansi sebesar 5%
Bibliometric Analysis of Social Media Marketing Research (2015-2025): Key Contributors, Intellectual Structure, and Thematic Evolution Muttaqien, Zaenul; Rahayu, Puji
RISK : Jurnal Riset Bisnis dan Ekonomi Vol. 6 No. 2 (2025): November 2025
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/risk.v6i2.7002

Abstract

The rapid growth of social media marketing (SMM) research has created a vast and complex academic landscape. This study presents a comprehensive bibliometric analysis to map this landscape, identify its key contributors, delineate its intellectual structure, and trace its thematic evolution from 2015 to 2025. Employing the PRISMA framework, this research analyzes a final sample of 843 articles from Scopus-indexed (Q1/Q2) journals using performance analysis and VOSviewer-based science mapping. Findings reveal that SMM research is a dynamic and highly collaborative field, with influential authors, journals, and countries shaping its development. Its intellectual structure is characterized by five primary thematic clusters, with engagement and influencer advertising emerging as the most central conceptual cornerstones. Furthermore, the evolution analysis highlights a clear trajectory from foundational topics toward emerging research trends, particularly artificial intelligence and sustainability. This study contributes a systematic, data-driven map of the current state of SMM research, serving as a valuable guide for scholars to navigate the literature and identify promising avenues for future inquiry.