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Analisa Transparansi Pendapatan Asli Daerah (PAD) Terhadap PDRB Kabupaten Bangkalan Dalam Upaya Meningkatkan Kepercayaan Masyarakat Dan Tax Complience Sari, Silvia; Iqrimah, Rafika; Djasuli, Mohamad
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 24 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Abstract

PAD is obtained from regional taxes, regional levies, separated regional wealth management results and other legitimate PAD. In 2018, Bangkalan Regency's highest regional tax revenue contribution to PAD was with a percentage of 20.6%, where in that year the total realization was 239,513,792,916.41. Bangkalan district's GRDP contribution was highest in 2018 with a figure of 4.22% and decreased in 2019 to 1.03%. Through the results of E-Views calculations, it was found that the probability value (f-statistic) of GRDP was 0.571 (>0.005) which means that PAD does not have a significant influence on GRDP. According to research (Ketut, 2013) it is said that based on PAD calculations it does not have a significant influence because there are several other factors such as the level of welfare, HDI (human development index), level of tax compliance, awareness of tax payments. The regression coefficient value of -0.299 is negative, which means that if the GRDP variable decreases, the PAD variable will also decrease. Based on the OECD model, it can be seen that taxpayer compliance behavior varies greatly. Each level of tax compliance can be responded to with a compliance strategy.
Pengaruh Daya Tarik Iklan, Celebrity Endorser terhadap Minat Beli melalui Citra Merek Produk pada Pelanggan TikTok Shop sebagai Variabel Intervening Wahyuni, Anisa Tri; Salim, Emil; Sari, Silvia
ARZUSIN Vol 5 No 1 (2025): FEBRUARI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v5i1.5039

Abstract

The phenomenon in this study is motivated by the large number of BP 21 students of Universitas Putra Indonesia YPTK Padang who subscribe to products on TikTok Shop. The purpose of this study was to test the effect of advertising appeal, celebrity endorsers, on purchasing interest through product brand image on TikTok Shop customers. Brand image is used to determine how Advertising Appeal, Celebrity Endorser affects Purchase Interest. This study is a type of quantitative research. The data analysis approach uses a questionnaire via a google form link. from a sample of 87 respondents. The data analysis method in this study uses partial lash square with Smart PLS 0.4 software. The findings of the study using a partial test (T-TEST) obtained the following results: Advertising appeal improves brand image on TikTok Shop customers. Celebrity endorsers have a positive and significant effect on brand image on TikTok Shop customers. Advertising appeal has no effect on brand image on TikTok Shop customers. However, advertising appeal functions as a mediator for purchasing interest on TikTok Shop customers, while Brand image mediates purchasing interest on TikTok Shop customers.
Pengaruh Struktur Modal dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia 2019-2023 Salsabila, Salsabila; Lusiana, Lusiana; Sari, Silvia
ARZUSIN Vol 5 No 2 (2025): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v5i2.5100

Abstract

This study aims to determine how much influence the capital structure and company size have on the company's value with profitability as an intervening variable in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2023. This study uses a quantitative research type with sampling using the purposive sampling method. The population in this study amounted to 95 companies. while the sample taken was 26 companies that had met the criteria. The method used in this study is descriptive statistical analysis and multiple linear regression analysis with the help of the SPSS version 26 program. The results of this study obtained based on partial tests (t-tests) obtained: (1) Capital structure does not have a significant effect on profitability, (2) Company size does not have a significant effect on profitability, (3) Capital structure has a significant effect on company value, (4) Company size does not have a significant effect on value, (5) Profitability has a significant effect on company value, (6) Capital structure does not have a significant effect on company value through profitability as an intervening variable, (7) Company size has a significant effect on company value through profitability as an intervening variable.
Pengaruh Kepemimpinan Transformasional dan Kesejahteraan Organisasi terhadap Kinerja Karyawan melalui Organizational Citizenship Behavior (OCB) sebagai Variabel Intervening pada PT Bank Pembangunan Daerah Sumatera Barat De Sena, Juliana Angelica; Sari, Marta Widian; Sari, Silvia
ARZUSIN Vol 5 No 2 (2025): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v5i2.5123

Abstract

This study aims to analyze the influence of transformational leadership and organizational welfare on employee performance with Organizational Citizenship Behavior (OCB) as an intervening variable at PT Bank Pembangunan Daerah Sumatera Barat. Data collection was conducted through surveys and questionnaires, with a sample of 74 respondents. The analysis method used is Structural Equation Modeling (SEM) with Partial Least Square (PLS). The results of the study indicate that transformational leadership has a positive and significant effect on OCB and employee performance, while organizational welfare has a negative and insignificant effect on OCB, but has a positive and significant effect on employee performance. In addition, OCB does not have a significant effect on employee performance. Testing of intervening variables shows that OCB is unable to mediate the effect of transformational leadership or organizational welfare on employee performance significantly. These findings indicate that inspirational leadership and optimal organizational welfare can improve employee performance, although the role of OCB in this relationship still needs further research.
PENGARUH PROMOSI DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN DENGAN KEPUASAN PELANGGAN SEBAGAI VARIABEL INTERVENING PADA MARKETPLACE SHOPEE Saputra, Rahmad Aldo; Pratiwi, Hanna; Sari, Silvia; Andira, Agung Putra
Jurnal Daya Saing Vol. 11 No. 1 (2025): Transformasi Layanan, SDM, dan Keberlanjutan Usaha di Era Digital dan Sosial M
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v11i1.2057

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh promosi dan kualitas produk terhadap keputusan pembelian konsumen di marketplace shopee di Indonesia. Dalam konteks e-commerce yang semakin berkembang pesat, promosi dan kualitas produk menjadi faktor krusial yang memengaruhi perilaku pembelian. Penelitian ini menggunakan pendekatan kuantitatif dengan mengumpulkan data melalui kuesioner yang disebarkan kepada konsumen yang aktif berbelanja di platform marketplace shopee pada mahasiswa manajemen FEB UPI YPTK angkatan 2021. Metode analisis data yang digunakan adalah analisis regresi berganda untuk mengidentifikasi hubungan dan kekuatan pengaruh antara promosi, kualitas produk, dan keputusan pembelian. Hasil penelitian menunjukkan bahwa promosi memiliki pengaruh signifikan terhadap keputusan pembelian, dengan promosi yang meningkatkan kemungkinan konsumen untuk membeli. Selain itu, kualitas produk juga terbukti mempengaruhi keputusan pembelian secara positif, di mana produk dengan kualitas tinggi lebih cenderung dipilih oleh konsumen. Temuan ini mengindikasikan bahwa strategi promosi dan penekanan pada peningkatan kualitas produk merupakan faktor penting bagi marketplace di Indonesia dalam menarik dan mempertahankan pelanggan. Penelitian ini memberikan wawasan berharga bagi pelaku bisnis e- commerce untuk merumuskan strategi pemasaran yang efektif dalam meningkatkan daya tarik produk dan mempengaruhi keputusan pembelian konsumen.
Pengaruh Struktur Modal dan Pertumbuhan Aset terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening pada Perusahaan Sektor Primer yang Terdaftar di BEI Periode 2019-2023 Oktafia, Pilsa; Lusiana, Lusiana; Sari, Silvia
ARZUSIN Vol 5 No 2 (2025): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v5i2.5143

Abstract

This study aims to see how far the influence of capital structure and asset growth has on firm value with profitability as an intervening variable on primer sector consumer non-cyclicals companies listed on the Indonesian stock exchange for the 2019-2023 period. The population in this study are all consumer non-cyclicals companies listed on the Indonesia Stock Exchange in 2019-2023, namely 129 companies. The sample selection technique used purposive sampling and obtained a sample of 32 samples. Methods of data analysis using multiple regression analysis and path analysis in SPSS 26. Based on the hypothesis testing that has been done, it is concluded that the: (1) capital structure have a significant effect on profitability, (2) Asset grwoth has no significant effect on profitability, (3) Capital structure has no significant effect on firm value, (4) Asset grwoth has no significant effect on firm value, (5) Profitability has a significant effect on company value, (6) capital structure has a significant effect on firm value through profitability has an intervening variable, (7) Asset growth has no significant effect on company value through profitability as an intervening variable.
Pengaruh Struktur Modal dan Profitabilitas terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Intervening pada Perusahaan Food and Beverage yang Terdapat di BEI Tahun 2019-2023 Andriani, Rahma Syifa; Wijaya, Ronni Andri; Sari, Silvia
ARZUSIN Vol 5 No 2 (2025): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v5i2.5153

Abstract

This study aims to determine the effect of capital structure, profitability on company value with dividend policy as an intervening variable in food and beverage companies listed on the Indonesia Stock Exchange. This study uses a quantitative method. The population in this study were all those listed in food and beverage with a total of 95 companies listed on the Indonesia Stock Exchange for the period 2019-2023. The sample in this study that met the criteria and was determined by the purposive sampling method so that a total sample of 18 food and beverage companies was obtained with a research period of 5 years. The analysis method used is multiple linear regression analysis using the Statistical Package for the Social Sciences (Spss) version 26. The results of this study indicate that capital structure does not have a significant effect on dividend policy, profitability does not have a significant effect on dividend policy, capital structure does not have a significant effect on company value, profitability has a significant effect on company value, dividend policy has an effect on company value, in addition, the results of the study simultaneously show that capital structure has a significant effect on company value through dividend policy and profitability does not have a significant effect on company value through dividend policy.
The Influence of Reward and Leadership Style on Employee Performance With Work Motivation as an Intervening Variable at The Sumbar Bapenda Office wijayanti, emillia; wijayanti, Marta Widian Sari; Silvia Sari
Social Science Studies Vol. 5 No. 2 (2025): Issue: March
Publisher : Profesional Muda Cendekia Publishing

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Abstract

This study aims to determine the effect of rewards and leadership style on employee performance through work motivation as an intervening variable at the West Sumatra BAPENDA Office. The method of data collection through surveys and distributing questionnaires to employees as respondents with a sample size of 56 respondents using a quantitative approach. The data analysis technique used is Structural Equation Modeling (SEM) Analysis with Partial Least Square (PLS) 3.0. The results of the study indicate that there is a significant positive effect between Leadership Style on Employee Performance at the West Sumatra Provincial Revenue Agency Office. There is a positive and significant effect between Leadership Style on Work Motivation at the West Sumatra Provincial Revenue Agency Office. There is a positive and insignificant effect between Work Motivation on Employee Performance at the West Sumatra Provincial Revenue Agency Office. There is a positive and insignificant effect between Reward on Employee Performance at the West Sumatra Provincial Revenue Agency Office. There is a positive and insignificant effect between Reward on Work Motivation at the West Sumatra Provincial Revenue Agency Office. Leadership Style has a positive and significant effect on Employee Performance through Work Motivation at the West Sumatra Provincial Revenue Agency Office. 7. Rewards have a positive and insignificant effect on Employee Performance through Work Motivation at the Regional Revenue Agency Office of West Sumatra Province. Keywords: Reward, Leadership Style, Employee Performance, Work Motivation
The Effect Of Capital Structure And Profit Growth On Company Value With Financial Performance As A Moderating Variable In Food & Beverage Sub-Sector Companies On The Idx In 2019-2023 ruldawati, mayang; ruldawati, Lusiana; Silvia Sari
Social Science Studies Vol. 5 No. 2 (2025): Issue: March
Publisher : Profesional Muda Cendekia Publishing

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Abstract

Research Aims: The results of the study indicate that a) Capital Structure no significant effect on Company Value b) Profit Growth no significant positive effect on Company Value c) Financial Performance is unable to moderate the positive and significant effect of Capital Structure on Company Value d) Financial Performance is able to moderate the positive and significant effect of Profit Growth on Company Value. Design/methodology/approach: this research The sampling technique used is the purposive sampling method. Purposive sampling is a sampling determination technique with certain considerations. The population in this study is all Food & Beverage Companies listed on the Indonesia Stock Exchange. The population of Food & Beverage companies in this study amounted to 95 companies. Research Findings: this research provides insight that in the context of food and beverage sub-sector manufacturing companies, profit growth plays a greater role in influencing company value than capital structure. This study suggests that companies need to focus more on sales to increase profits in order to drive financial performance to provide better company value. Theoretical Contribution/Originality: this research contributes to The food and beverage industry has unique characteristics, such as sensitivity to raw material prices, relatively stable demand, and reliance on branding strategies. tested the relevance of pecking order theory, trade-off, and profit signals in the food and beverage industry. Its originality lies in the use of financial performance as a moderating variable and the focus on profit growth as the main factor influencing firm value. Keywords: Capital Structure; Profit Growth; Company Value; Financial Performance.
The Influence of Organizational Commitment and Competence on Employee Performance with Work Performance as an Intervening Variable at the Population and Civil Registration Service of Pesisir Selatan Regency Ananta, Cantika; Marta Widian Sari, Marta; Silvia Sari, Silvia
Social Science Studies Vol. 5 No. 2 (2025): Issue: March
Publisher : Profesional Muda Cendekia Publishing

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Abstract

Research Aims: The aim of this research is to examine the influence of organizational commitment and competence on employee performance with work performance as an intervening variable. This research specifically targets employees at the Pesisir Selatan Population and Civil Registration Service. Design/methodology/approach: This research uses a quantitative approach with the Partial Least Squares structural equation model (PLS-SEM) to predict and confirm the given hypothesis. This research uses a questionnaire to collect data on employees of the Department of Population and Civil Registry of the Pesisir Selatan. Respondents in this study totaled 40 respondents Research Findings: From the discussion in the previous chapters, it can be concluded that organizational commitment and competence have a positive and significant effect on work performance at the Pesisir Selatan Regency Population and Civil Registration Service, and competence also has a positive and significant effect on employee performance. Even though organizational commitment has a negative and insignificant direct influence on employee performance, through work performance as an intervening variable, organizational commitment has a positive and significant influence on employee performance. Apart from that, work performance has been proven to have a positive and significant effect on employee performance in this agency. Theoretical Contribution/Originality: This research contributes to the theoretical understanding that organizational commitment does not have an influence on employee performance, but competence has a positive influence on employee performance. Apart from that, there is also an indirect influence, namely work performance as an intervening variable which has an indirect influence from organizational commitment and competency on employee performance at the Pesisir Selatan population and Civil Registration Service. Keywords: Organizational Commitment; Competence; Employee Performance, Work performance
Co-Authors Afridayani Afridayani ahmad yani Ahmad Yani Ahmad Yani Ai Elis Karlinda Aima, Muhammad Havidz Ananta, Cantika Andira, Agung Putra Andriani, Rahma Syifa Asniati Bindas Ayu, Fitria Sari Azzahraasyaida, Azzahraasyaida Batubara, Syaiful Okky Bachri Benarda Benarda Berta Agus Petra De Sena, Juliana Angelica Desi Permata Sari Dyatmiko, Ruruh Elfiswandi, Elfiswandi Eliza, Rispa Emil Salim Fitria, Lailani Hafidz Aima Hanna Pratiwi Ilka Zufria Iqrimah, Rafika khusnul khotimah Khusnul Khotimah Kurniawan , Very Lailani Fitria Lia Lavenia Lusiana Lusiana Lusiana Lusiana Lusiana Lusiana M Fikri As Falah M. Fakhriza Margie, Lyandra Aisyah Mohamad Djasuli, Mohamad Monata, Deri Muhammad Arie Nugroho Naura Nazhifa Nazwa Cyntia Utari Nofriadi Nofriadi Nofriadi Nofriadi Nofriadi Oktafia, Pilsa Oktarina, Yolanda Pawirosumorto, Suharno Pondrinal, Muhammad Puja Afmi Bella Purwatiningsih Purwatiningsih Purwatiningsih Purwatiningsih Purwatiningsih Rafki, Rafnelly Rafky, Rafnelly Rafnelly Rafk Rafnelly Rafky Rakhmawati Oktavianna Revansa, Muhammad Nickhole Rini Septiowati Rini Septiowati Roni Indra Partini Ronni Andri Wijaya ruldawati, Lusiana ruldawati, mayang Salmah, Saskia Salsabila, Salsabila Saputra, Rahmad Aldo Sari, Marta Widian Septiowati, Rini Sevty Wahiddirani Saputri Suciati Muanifah Suharno Suharno Pawirosumarto Suharno Prawirosumarto Sunandi, Elly Rahmalia Suripto Suripto Syamsir Syamsir TATI NURHAYATI Uci, Uci Viani, Syafina Annisa Wahyuni, Anisa Tri Wijayanti, Emillia Yolanda Oktarina Yolanda Oktarina Zefri Yenni Zulkifli Z