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Taufik Akbar
Universitas Brawijaya
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Factors that Affect the MSME Taxpayer Compliance with Education Level as the Moderating Variable Hidayat, Affan; Akbar, Taufik
Journal of Sustainable Economic and Business Vol. 1 No. 2 (2024): Journal of Sustainable Economic and Business (JOSEB)
Publisher : ARE Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/joseb.v1i2.11

Abstract

Objectives: The objectives of this study is to obtain the empirical evidence about the effect of tax knowledge, tax penalties, e-filling on MSME taxpayer compliance with education level as a moderating variable at KPP Pratama Pondok Gede, Bekasi City. Methodology: The type of data used is primary data. The sample of this study were 100 MSME respondents at KPP Pratama Pondok Gede, Bekasi City who were registered. Data analysis using path analysis using the SmartPLS 4.0 application was used to test the hypothesis. Finding: The results of this study concluded that tax knowledge has a significant effect on taxpayer compliance, tax sanctions have no significant effect on taxpayer compliance, e-filling has no significant effect on taxpayer compliance. Conclusion: The level of education is not able to moderate tax knowledge on taxpayer compliance, the level of education is not able to moderate tax sanctions on taxpayer compliance, the level of education is not able to moderate e-filling on taxpayer compliance.
A Pre- and Post-Pandemic Analysis of Sales Growth, Leverage, and Intellectual Capital as Determinants of Financial Distress in Property & Real Estate Akbar, Taufik; Pratiwi, Esti Utami
Review of Accounting and Taxation Vol. 3 No. 2 (2024): December
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v3i2.189

Abstract

Purpose - This study aims to investigate the impact of sales growth, leverage, and intellectual capital on financial distress in the property and real estate sub-sector, comparing the periods before and after the onset of the COVID-19 pandemic Design/methodology/approach - The study employs a quantitative research design using panel data regression analysis. Financial data from listed property and real estate companies in Indonesia will be collected for the periods before (2017-2019) and after (2020-2022) the onset of the COVID-19 pandemic. The Altman Z-score will be used as a proxy for financial distress. Sales growth, leverage ratios, and intellectual capital (measured using the VAIC model) will serve as independent variables, with profitability as a moderating variable. Comparative analysis between the pre- and post-pandemic periods will be conducted to identify any significant changes in the relationships between the variables. Finding - Findings indicate that sales growth does not impact financial distress; leverage has a significantly negative effect, while intellectual capital has a notably positive effect. Additionally the COVID-19 pandemic has had a profound impact on the companies under study, resulting in a statistically significant difference in sales growth, intellectual capital, profitability, and financial distress between the pre- and post- pandemic periods Originality -It provides a comprehensive analysis of financial distress determinants in the property and real estate sub-sector, an area that has been underexplored in existing literature
PENGARUH STORE ATMOSPHERE DAN KUALITAS PELAYANAN TERHADAP TINGKAT KEPUASAN KONSUMEN PADA TOKO OLAHRAGA SNEAKERZONE KEDIRI Ramadhan, Syahrul; Maheri, Sonny Subroto; Akbar, Taufik
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 14 No. 3 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v14i3.10464

Abstract

Abstract In the era of globalization and advances in information technology, the sports retail industry in Indonesia has experienced rapid development, marked by an increase in the number of stores and branches. One example is SneakerZone in Kediri, which faces challenges in market competition with the need to understand and meet consumer expectations. This study aims to determine the effect of store atmosphere and service quality on the level of consumer satisfaction at the SneakerZone Kediri Sports Store. The analysis techniques used are validity and reliability tests, classical assumption tests, multiple linear regression analysis, hypothesis tests, and determination coefficient tests using SPSS 25.0 software. The sample in this study was 140 respondents and used purposive sampling for sampling. The results showed that store atmosphere had a significant effect on consumer satisfaction with a sig. value of 0.002 <0.05 and service quality had a significant effect on consumer satisfaction with a sig. value of 0.000 <0.05, and store atmosphere and service quality had a simultaneous effect on consumer satisfaction with a sig. value. 0.000 < 0.05 Keywords: Store Atmosphere, Service Quality, and Consumer Satisfaction Abstrak Di era globalisasi dan kemajuan teknologi informasi, industri ritel olahraga di Indonesia mengalami perkembangan pesat yang ditandai dengan peningkatan jumlah toko dan cabang. Salah satu contohnya adalah SneakerZone di Kediri, yang menghadapi tantangan dalam persaingan pasar dengan kebutuhan untuk memahami dan memenuhi ekspektasi konsumen. Penelitian ini bertujuan untuk mengetahui tentang pengaruh store atmosphere dan kualitas pelayanan terhadap tingkat kepuasan konsumen pada Toko Olahraga SneakerZone Kediri. Teknik analisis yang digunakan adalah uji validitas dan reliabilitas, uji asumsi klasik, analisis regresi linear berganda, uji hipotesis, dan uji koefisien determinasi menggunakan software SPSS 25.0. Sampel dalam penelitian ini sebanyak 140 responden dan menggunakan purposive sampling untuk pengambilan sampel. Hasil penelitian menunjukkan bahwa store atmosphere berpengaruh signifikan terhadap kepuasan konsumen dengan nilai sig. 0,002 < 0,05 dan kualitas pelayanan berpengaruh signfikan terhadap kepuasan konsumen dengan nilai sig. 0,000 < 0,05, dan store atmosphere dan kualitas pelayanan berpengaruh simultan terhadap kepuasan konsumen dengan nilai sig. 0,000 < 0,05 Kata Kunci : Store Atmosphere, Kualitas Pelayanan, dan Kepuasan Konsumen
Pertunjukan Silek Lanyah sebagai Upaya Pelestarian Budaya dan Daya Tarik Wisata di Desa Wisata Kubu Gadang Padangpanjang Akbar, Taufik; Rahmadinata, Melisa Fitri; Hafid, Fauziah Sri Andria
Khasanah Ilmu - Jurnal Pariwisata Dan Budaya Vol 15, No 1 (2024): Jurnal Khasanah Ilmu - Maret 2024
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/khi.v15i1.16672

Abstract

Abstrak Desa Wisata Kubu Gadang merupakan lokasi wisata yang dibentuk dan dikelola oleh masyarakat lokal dengan memanfaatkan potensi alam, lingkungan dan kegiatan keseharian di desa tersebut sebagai bagian dari atraksi wisata. Keberadaan desa wisata ini adalah suatu bentuk integrasi antara atraksi, akomodasi, fasilitas pendukung yang disajikan dalam suatu struktur kehidupan masyarakat setempat. Atraksi wisata yang dihadirkan berupa kegiatan keseharian masyarakat yang dikemas menjadi sebuah paket wisata edukasi seperti bagaimana menanam padi, memandikan kerbau,  menangkap ikan di sawah. Adapun paket wisata yang berupa edukasi budaya yakni menikmati pertunjukan dan belajar gerakan seni bela diri silek lanyah. Silek lanyah ialah sebuah seni bela diri Minangkabau berupa gerakan silat yang dilaksanakan di dalam lanyah (lumpur).Tujuan penelitian ini ialah untuk melihat dan menganalisis pertunjukan silek lanyah sebagai bagian dari seni budaya tradisi yang harus lestarikan, dan bagaimana  pengelolaan pertunjukan silek lanyah sebagai sebuah atraksi wisata dan menjadi paket wisata edukasi. Metode penelitian yang digunakan dalam penelitian ini ialah metode kualitatif, yakni menghimpun data dan melaporkan data kedalam deskripsi ilmiah. Hasil penelitian menunjukan bahwa dengan adanya pertunjukan silek lanyah sebagai sajian paket wisata di Desa Wisata Kubu Gadang, ternyata dapat menarik keingintahuan dan minat wisatawan yang datang untuk mengetahui tentang seni tradisi silek lanyah. Hal ini tentunya dapat menjadi sarana dalam mengenalkan, mempertahankan, melestarikan, silek lanyah baik sebagai sebuah seni yang harus diwariskan kepada generasi penerus maupun sebagai seni yang dapat dinikmati hingga dijadikan pengalaman atraksi oleh wisatawan yang datang menyaksikan dan terjun langsung menikmati paket wisata silek lanyah. Kubu Gadang Tourism Village is a tourist location formed and managed by the local community, by utilizing the potential of nature, the environment and daily activities in the village as part of tourist attractions. The existence of this tourist village is a form of integration between attractions, accommodations, and supporting facilities presented in a structure of local community life. In the Kubu Gadang Tourism Village, the tourist attractions presented are in the form of the daily activities of the community which are packaged into an educational tour package, such as how to plant rice, bathe buffalo, and catch fish in rice fields. The tour package is in the form of cultural education, namely enjoying performances and learning the movements of the silek lanyah martial arts. Silek lanyah is a Minangkabau martial art, in the form of silat movements carried out in lanyah (mud). The purpose of this research is to see and analyze silek lanyah performances as part of traditional cultural arts that must be preserved, and how to manage silek lanyah performances as tourist attractions and become educational tour packages. The research method used in this study is qualitative, namely collecting data and reporting data into scientific descriptions. The results showed that the silek lanyah performance as a tour package offered at the Kubu Gadang Tourism Village was able to attract the curiosity and interest of tourists who came to find out about the silek lanyah traditional art. This of course can be a means of introducing, maintaining, and preserving, silek lanyah both as an art that must be passed on to the next generation as well as an art that can be enjoyed until it becomes an attraction experience for tourists who come to witness and dive right in to enjoy silek lanyah tour packages.
Bentuk Palaminan sebagai Interior Istano Basa Pagaruyuang N, Ilfa Septiani; Bahrudin, Ahmad; Akbar, Taufik
Relief : Journal of Craft Vol 3, No 3 (2024): Relief: Journal of Craft
Publisher : Institut Seni Indonesia Padangpanjang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26887/relief.v3i3.4913

Abstract

This research is entitled "The Shape of Palaminan as the Interior of Istano Basa Pagaruyung." Its purpose is to describe the form of application and what elements, in terms of motifs and colors, are found in the palaminan at Istano Basa Pagaruyung. This research uses a descriptive qualitative research method. The object of this research is Palaminan in Istano Basa Pagaruyung. Informants in this study were obtained using a purposive sampling method. This palaminan research method was conducted through qualitative research to describe the palaminans found in Istano Basa Pagaruyung. Data was collected through observation, interviews, documentation, and recording of the interview results. The results of Palaminan research in Istano Basa Paguruyung consist of nine elements in their application, there are 5 motifs and colors that give the value of Minangkabau traditionalism, seen in terms of aspects of color psychology. Palaminan color has a meaning that is compatible with the function of space utilization that applies Palaminan to the building in Istano Basa Paguruyung. Keywords: shape, palaminan, interior, Istana Basa Pagaruyuang
Optimizing Social Media Content Promotion for MSMEs Guided by Karang Taruna in Jayamukti Village Akbar, Taufik; Ikhsan, M; Ermis Ismail, Iklima
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 8 No. 2 (2024): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 3 Indexed)

Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPMM.008.2.12

Abstract

This community engagement initiative focuses on enhancing the promotional strategies of micro, small, and medium enterprises (MSMEs) associated with Karang Taruna in Jayamukti Village, aimed at bolstering their visibility and competitiveness in the digital market. Addressing the limited social media presence and promotional skills of these MSMEs, the program introduces targeted training on social media management, content creation, and audience engagement techniques. Using a structured method that combines workshops, hands-on assistance, and mentorship, participants develop skills in producing visually appealing and relevant content for platforms like Instagram and Facebook. Initial results indicate a significant improvement in participants' understanding and application of social media tools, setting a foundation for increased market reach and economic impact on the local community. Future stages of the program will focus on advanced analytics and sustainable promotion strategies, ensuring long-term benefits and self- sufficiency for the MSMEs involved.
The Effect of Cyberloafing and Psychological Improvement on Engagement Mediated by Job Satisfaction Geubirina, Thera Najwa Ajeng Java; Ambarwati, Diana; Akbar, Taufik
Jurnal Manajemen (Edisi Elektronik) Vol. 16 No. 1 (2025): Jurnal Manajemen (Edisi Elektronik)
Publisher : UPT Jurnal & Publikasi Ilmiah SPs Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jm-uika.v16i1.18307

Abstract

This research aims to examine how the level of work empowerment among employees at PT Citra Warna Abadi influences their innovative work behavior. The study involved 79 respondents, consisting of both current and former employees of PT Citra Warna Abadi, selected through a non-probability sampling method with a purposive component. Data was collected using a questionnaire in this quantitative research study. Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) method was used to analyze the data, utilizing the SmartPLS version 4.0 application.The results reveal a positive and statistically significant relationship between job engagement and creative actions at work. Additionally, work empowerment is positively and significantly influenced by employee engagement. When employees feel empowered in their roles, they are more likely to act creatively and independently. Job engagement also impacts innovative work behavior indirectly through work empowerment. This study suggests that PT Citra Warna Abadi can enhance its employees' creative output by improving their job engagement. Therefore, factors like employee engagement, which significantly influence innovative work behavior, should receive greater attention from the company. The findings highlight the importance of work empowerment in fostering a workplace environment conducive to creativity and innovation. Future research could explore the role of other organizational factors, such as workplace culture and leadership, in driving employees’ innovative work behavior.
Dampak Boikot Konsumen terhadap Fluktuasi Harga Saham Starbucks: Analisis Empiris Nurdina, Hana; Akbar, Taufik; Yuda Nugraha, Yongky Rangga
Jurnal Administrasi Profesional Vol 5 No 2 (2024): Jurnal Administrasi Profesional
Publisher : Jurusan Administrasi Niaga Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/jap.v5i2.7199

Abstract

This study focuses on the impact of consumer boycotts on Starbucks' stock price fluctuations, employing an in-depth empirical approach to analyze the moderating factors that influence the intensity and duration of such effects. The study provides quantitative data on stock price variations during different boycott periods and explores the roles of macroeconomic conditions, social media sentiment, and mitigation strategies in moderating boycott impacts. Findings indicate that consumer boycotts can significantly trigger stock price volatility, particularly when accompanied by intense media coverage and high social media engagement. Under unstable economic conditions, boycott impacts tend to be more severe and require extended recovery times. Conversely, companies adopting proactive crisis communication approaches and implementing responsive and transparent mitigation strategies are better positioned to expedite stock price recovery. This research contributes to financial and consumer behavior literature by demonstrating that investor perceptions are influenced by public sentiment dynamics, particularly as recorded on social media platforms. Furthermore, the findings highlight the critical importance of crisis and reputation management in the digital era, where rapid, uncontrolled information flow can accelerate the spread of negative sentiment affecting company valuations. These results aim to assist multinational companies in developing more adaptive strategies to address potential consumer boycotts in the future.
Hubungan Faktor Demografi dengan Pendapat Masyarakat tentang Cara Mengatasi Trauma Muskuloskeletal berdasarkan Health Belief Model di Kota Sawahlunto Wanra, Fadhlan Agusma; Semiarty, Rima; Isrona, Laila; Lestari, Yuniar; Kurniawati, Yulia; Manjas, Menkher; Akbar, Taufik
Jurnal Manajemen Kesehatan Yayasan RS.Dr. Soetomo Vol 10, No 2 (2024): JMK Yayasan RS.Dr.Soetomo, Kedua 2024
Publisher : STIKES Yayasan RS.Dr.Soetomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29241/jmk.v10i2.1930

Abstract

Angka kejadian trauma muskuloskeletal di Kota Sawahlunto tergolong tinggi dengan jumlah 3.268 orang dalam satu tahun. Pengobatan trauma di Sumatera Barat secara tradisional dikenal dengan sebutan dukun patah tulang. Pandangan untuk memilih pengobatan trauma muskuloskeletal dipengaruhi oleh suatu teori yang bernama health belief model. Penelitian ini merupakan penelitian analitik dengan pendekatan cross-sectional kepada 346 responden di Kota Sawahlunto dari bulan Januari 2023 sampai Maret 2024. Data dikumpulkan menggunakan metode consecutive sampling. Analisis data dilakukan dengan menggunakan uji Chi-Square. Hasil analisis Chi-Square didapatkan usia dengan perceived susceptibility (p=0,011), tidak ada hubungan jenis kelamin dengan pendapat masyarakat, dan hubungan pekerjaan dengan perceived susceptibility (0,004), pekerjaan dengan perceived benefits (0,041), pekerjaan dengan perceived barrier (0,027), dan pekerjaan dengan cues to action (0,038). Penelitian ini menyimpulkan bahwa terdapat hubungan signifikan antara usia dengan perceived susceptibility, tidak terdapat hubungan antara jenis kelamin dengan pendapat masyarakat, dan terdapat hubungan signifikan antara pekerjaan dengan perceived susceptibility, perceived benefits, perceived barrier, dan cues to action.    Kata kunci : Trauma muskuloskeletal, health belief model, dukun patah tulang The incidence of musculoskeletal trauma in Sawahlunto City is high with 3,268 people in one year. Trauma treatment in West Sumatra is traditionally known as fracture healers. The view to choose musculoskeletal trauma treatment is influenced by a theory called the health belief model. This study employed an analytical approach with a cross-sectional design, encompassing 346 respondents in Sawahlunto City from January 2023 to March 2024. Data were gathered using a consecutive sampling method, and analysis was conducted utilizing the Chi-Square test. Chi-Square analysis unveiled a significant association between age and perceived susceptibility (p=0.011), no discernible correlation between gender and public opinion, and notable relationships between occupation and perceived susceptibility (p=0.004), perceived benefits (p=0.041), perceived barriers (p=0.027), as well as cues to action (p=0.038). In summary, this study concludes that age is significantly linked to perceived susceptibility, gender exhibits no significant relationship with public opinion, and occupation is significantly associated with perceived susceptibility, perceived benefits, perceived barriers, and cues to action.Keywords: Musculoskeletal trauma, health belief model, bone fracture shaman.
Inovasi pendidikan teknik di SMK As-Shofwah NWDI Renco melalui pelatihan robot Akbar, Taufik; Sandi, Arnila; Satriadi, Ari; Ahmad, Ramli; Ahmadi, Ahwan; Putra, Hadian Mandala; Nuzuluddin, M.; Putri, Intan Komala Dewi; Alfathani, Ahmad Soni; Alimudin, Alimudin
ABSYARA: Jurnal Pengabdian Pada Masayarakat Vol 5 No 2 (2024): ABSYARA: Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/ab.v5i2.27852

Abstract

Innovation in technical education plays a crucial role in preparing students to face the challenges of the Fourth Industrial Revolution, especially with the growing demand for skilled workers in automation technology. This article explores the implementation of robotics training at SMK As-Shofwah NWDI Renco as an innovative approach to technical education. The training employed a project-based learning (PBL) method, involving 18 students from grades X, XI, and XII, with 28% of participants from grade X, 33% from grade XI, and 39% from grade XII. Results revealed that the training significantly enhanced students' technical skills in basic robotics, microcontroller usage, sensors, actuators, and robot programming. Additionally, it fostered improvements in learning motivation, critical thinking, and teamwork. Despite its successes, the program faced challenges, including limited resources and the need for further teacher training. This robotics training serves as a strategic step in preparing vocational school students to compete in a technology-driven workforce
Co-Authors -, Bintari Puspitasari -, Rampeng A.A. Ketut Agung Cahyawan W Abdul Syukur Abdullah Khoir Riqqoh Abidin, Finekri Agoestina Mappadang Agung Wahyu Handaru, Indra Pahala, Ahmad Bahrudin Ahmad, Ramli Ahmadi, Ahwan Alfathani, Ahmad Soni Alfian, Faqih Alimudin Alimudin, Alimudin Anin Ditto Ardhana Iswari, Wulan Arnila Sandi Azlia, Wifqi Basori, B Darus, Febriansyah Deden Tarmidi Dewi, Anita Sumelvia Dewi, Yeni Kartika Dhika Yuan Yurisma Diana Ambarwati Dira Herawati Eka Supriatna Eko Tama Putra Saratian Elfrida Ratnawati Ermis Ismail, Iklima Erwin Syahputra, Erwin Esti Utami Pratiwi Faqih Alfian Gede Indrawan Gede Suweken Geubirina, Thera Najwa Ajeng Java Hadi Pranoto Hadian Mandala Putra Hafid, Fauziah Sri Andria Hafifan Triadi Putra, Ahmad Harni, Harni Hasan Hasan Herbert Situmorang Herbert Situmorang Hidayat, Affan Hidayat, Firman Rizki Huda, Mi’rojul Ida Wahidah Idris, Ahmad Ilmi, Syaiful Intan Komala Dewi Patwari J Endjun, Judi Jannah, Qory Fasdatul Jannah Kadek Yota Ernanda Aryanto Khaidir Khaidir, Khaidir Komala Dewi Patwari, Intan Laila Isrona Lestari, Veronika Nugraheni Sri Listyani, Indah M Ikhsan Machfudzhoh, Asih Machsunah, Siti Untari Maheri L, Sonny Subroto Maheri, Sonny Subroto Menkher Manjas Mi’rojul Huda Miftahul Munir, Miftahul Murdiyanto, Edi Mustikasari, Galuh Ajeng N, Ilfa Septiani Nopratiwi, Yana Nur Azizah, Risma Nurdina, Hana Nuril Aulia Munawaroh Nuris Sanida Nurmawati Nurmawati Nuzuluddin, M. Oktavian, Iqbal Pambudi, Firman Tulus Parwanto, Wendi Perdana, Yoean Octarhaiezky Permada, Agil Reczy Tegar Permata Sari, Qurnia Indah Prasasti, Karari Budi Prastawa, Wisnu Putri, Intan Komala Dewi R. Sapto Hendri Boedi Soesatyo Rahmadinata, Melisa Fitri Ramadhani, Sylvi Chyntia Ramdan, Muh. Rais Rima Semiarty Santana, Sanny Saparuddin Mukhtar Sari, Alvita Satriadi, Ari Septiani, Ilfa SIGIT, PUTRA ARI Soni Agus Irwandi Sosilawati, Endang Srikalimah, Srikalimah Sugiono, Sugiono Suhartini Suparno Sutariyono, Sutariyono Syahrul R, Syahrul Syaiful Anwar Syifa Awalia,, A. Agung Feinnudin, Muhamad Erwin Kurniawan, Taqi, Muhammad Uli Pardede, Tiarma Ulul Azmi Victor Simanjuntak Wanra, Fadhlan Agusma Widdiyanti, Widdiyanti Wijaya, Diaz Ataya Larsen Yennita Yuda Nugraha, Yongky Rangga Yulia Kurniawati Yulianti, Ana Yulimarni Yulimarni Yuniar Lestari Yusran Ibrahim Zaerofi, Afif Zulirfan Zulirfan, Zulirfan