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The Effects of Inflation, Exchange Rate, and Import on Value Added Tax and Sales Tax of Luxury Goods Bambang Subiyanto; Tiara Pradani; Kumba Digdowiseiso; Nada Virgita
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3611

Abstract

This study aims to examine the effects of inflation, exchange rate, and import on value added tax (PPN) and sales tax of luxury goods (PPnBM) over the period 2016-2020. This type of research is quantitative using the purposive sampling technique. Based on the predetermined criteria, a sample of external macroeconomic indicators that are subject to PPN and PPnBM is selected in 2016-2020. The results of this study indicated that both inflation and exchange rate had no significant effect on value added tax and sales tax of luxury goods. In contrast, import produced a positive and significant effect on value added tax and sales tax of luxury goods.
The Effects of Digital Marketing, Entrepreneurship Orientation, and Product Innovation on Competitive Advantage and Its Impact on the Marketing Performance of Talas Bolu Sangkuriang in Bogor City Rahayu Lestari; Tiara Pradani; Kumba Digdowiseiso
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3809

Abstract

This research aims to investigate the effects of digital marketing, entrepreneurship orientation, and product innovation on competitive advantage and its impact on marketing performance of Talas Bolu Sangkuriang in Bogor city. Specifically, we focus on an analysis that improves the marketing performance and competitive advantage of Talas Bolu Sangkuriang in Bogor City. We utilize the Purposive Sampling technique, with as many as 100 respondents using a proportional random sample. The analytical method used is statistical-partial least squares using the SmartPLS 3.0 software analysis tool. The results showed that digital marketing had a positive and significant effect on competitive advantage. Similarly, product innovation generated a positive and significant result on competitive advantage. Meanwhile, entrepreneurial orientation produced an insignificant effect on competitive advantage. Similarly, digital marketing, entrepreneurial orientation, and product innovation had an insignificant effect on marketing performance. However, competitive advantage showed a positive and significant effect on marketing performance.
The Effects of Price Perceptions, Food Quality, and Menu Variations on Ordering Decisions and Their Impact on Customer Loyalty in Online Culinary Products Rahayu Lestari; Tiara Pradani; Kumba Digdowiseiso
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3754

Abstract

This study aims to investigate whether perceptions of price, quality of food, and menu variations have a significant effect on ordering decisions and their impact on customer loyalty in online culinary products among Millennials. Our study put more emphasize on improving the ordering decisions and consumer loyalty in culinary businesses. We utilize a Purposive Sampling technique, with as many as 100 respondents using proportional random sampling. The analytical method used is statistical-partial least squares by incorporating SPSS Version 24.00 and SmartPLS 3.0 software. The results showed that price perception had an insignificant effect on ordering decisions. In addition, food quality had a positive and significant effect on ordering decisions. Meanwhile, menu variations produced an insignificant effect on ordering decisions. Similarly, menu variations showed an insignificant effect on ordering decisions. Price perception had a positive and significant effect on customer loyalty, while both food quality and menu variations had an insignificant effect on customer loyalty. Ordering decisions had a positive and significant effect on customer loyalty.
Influence of External Pressure, Financial Stability, and Financial Target on Fraud Financial Reporting Bambang Subiyanto; Tiara Pradani; Dinda Tri Novianty Divian
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5035

Abstract

This study aims to obtain empirical evidence of how the influence of external pressure, financial stability, and financial targets on fraudulent financial reporting in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2016-2020. The population in this study is manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange through the website www.IDX.co.id during the period 2016-2020. The sample in this study were 14 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange from 2016 to 2020, which were selected using the purposive sampling method. The type of data used in this research is secondary data. Techniques and data collection tools in this study used the method of documentation and literature study. While the data analysis method used is multiple linear regression analysis. The results obtained in this study indicate that external pressure and financial targets have a significant negative effect on financial statement fraud. Meanwhile, financial stability has no significant effect on fraudulent financial statements.