Articles
Perilaku Konsumsi Mahasiswa Dalam Memanfaatkan Dompet Digital:
Auliya Ahmad Suhardi;
Saparuddin Siregar;
Budi Dharma
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 6 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba
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DOI: 10.47467/alkharaj.v5i6.4279
The advancement of time and technology that continues to develop brings enormous changes to various sectors of life today. This change is the presence of new innovations in digital-based financial and payment systems, namely the presence of e-wallets. The purpose of this study is to determine the consumption behavior of students in utilizing digital wallets, whether using a digital wallet makes them consumptive or can plan their finances in the future. This research was conducted using a descriptive qualitative method. The research results show that the use of digital wallets has an influence on student consumptive behavior. This can be seen from the consumption behavior of students in utilizing digital wallets. where students use digital wallets to fulfill all their needs, be it shopping online, paying electricity bills, credit, data, then ordering online transportation, ordering food and drinks and so on. Keywords: consumption behavior, digital wallet, and students
Perilaku Konsumsi Mahasiswa Dalam Memanfaatkan Dompet Digital: Studi Kasus Mahasiswa/i UINSU Medan
Auliya Ahmad Suhardi;
Saparuddin Siregar;
Budi Dharma
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 1 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor
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DOI: 10.47467/reslaj.v6i1.4576
The advancement of time and technology that continues to develop brings enormous changes to various sectors of life today. This change is the presence of new innovations in digital-based financial and payment systems, namely the presence of e-wallets. The purpose of this study is to determine the consumption behavior of students in utilizing digital wallets, whether using a digital wallet makes them consumptive or can plan their finances in the future. This research was conducted using a descriptive qualitative method. The research results show that the use of digital wallets has an influence on student consumptive behavior. This can be seen from the consumption behavior of students in utilizing digital wallets. where students use digital wallets to fulfill all their needs, be it shopping online, paying electricity bills, credit, data, then ordering online transportation, ordering food and drinks and so on. Keyword : consumption behavior, digital wallet, and students
Pengaruh Customer Relationship Management dan After Sales Services terhadap Peningkatan Penjualan Produk Elektronik : Studi Kasus PT. Xiaomi Technology Indonesia
Muhammad Yunus Sofian;
Juliana Nasution;
Budi Dharma
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 1 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor
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DOI: 10.47467/reslaj.v6i1.4733
CRM and After sales services is a services provided by companies to build communication and service bridges between companies and consumers so that they are interested in buying products. The purpose of this study is to determine the business model and CRM relationship carried out by PT. Xiaomi Technology Indonesia and look at the after-sales service carried out by the company on the increase in sales of the electronic products it produces. This research was conducted using a Mixed Methods approach. This study uses primary data collected through interviews with the Xiaomi Official Store Center Point Mall Medan as well as distributing research instruments in the form of questionnaires to Xiaomi product users in Indonesia. The research data was tested and processed with the help of the SPSS version 24 application and analyzed using several tests such as the classical assumption test, as well as multiple linear analysis. The results of this study show that there is a significant influence between customer relationship management (CRM) and After Sales Services on increasing sales of Xiaomi Technology Indonesia's electronic products and the strategy implemented by Xiaomi Technology Indonesia has proven to be in line with expectations. Keywords: Customer, Customer Relationship Management, Product
Pengaruh Harga, Produktivitas dan Tingkat Konsumsi terhadap Kesejahteraan Petani Sawit di Desa Tanjung Medan
Indri Andini;
Kusmilawaty Kusmilawaty;
Budi Dharma
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 1 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor
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DOI: 10.47467/reslaj.v6i1.4780
Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh harga, produktivitas dan tingkat konsumsi terhadap kesejahteraan petani sawit di Desa Tanjung Medan. Metode yang digunakan dalam penelitian ini yaitu kuantitatif deskriptif dengan teknik pengumpulan data berupa dokumentasi serta kuesioner, sedangkan jenis data pada penelitian ini yaitu data primer yang diperoleh langsung oleh peneliti dari sumbernya yakni berupa hasil kuesioner terhadap responden dan data sekunder yang diperoleh dari dokumen ataupun arsip yang terdapat pada kantor desa tanjung medan. Jumlah populasi pada penelitian ini yaitu sebanyak 1.750 orang petani sawit mandiri dengan jumlah sampel sebanyak 95 orang. Kemudian skala yang digunakan pada penelitian ini yaitu berupa skala likert dengan metode analisis data regresi linier berganda yang didukung oleh perangkat lunak IBM SPSS versi 25.0. Berdasarkan hasil penelitian dapat diketahui bahwa (1) Harga berpengaruh positif dan signifikan terhadap kesejahteraan petani sawit di Desa Tanjung Medan. (2) Produktivitas berpengaruh negatif dan tidak signifikan terhadap kesejahteraan petani sawit di Desa Tanjung Medan. (3) Tingkat konsumsi berpengaruh positif dan signifikan terhadap kesejahteraan petani sawit di Desa Tanjung Medan. (4) Harga, produktivitas dan tingkat konsumsi secara simultan memiliki pengaruh yang signifikan terhadap kesejahteraan petani sawit di Desa Tanjung Medan.
The Impact of Using AI Chat GPT on Marketing Effectiveness: A Case Study on Instagram Marketing
Raihan Saputra;
Muhammad Irwan Padli Nasution;
Budi Dharma
Indonesian Journal of Economics and Management Vol 3 No 3 (2023): Indonesian Journal of Economics and Management (July 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung
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DOI: 10.35313/ijem.v3i3.4936
This study aims to investigate the impact of using AI Chat GPT on marketing effectiveness, particularly on the Instagram platform. Marketing, specifically on the Instagram platform. In obtaining structured information and effective content suggestions, increasing desired, enhancing consumer emotions and experiences, and understanding the performance of their posts in order to make informed decisions regarding content strategy. Descriptive qualitative method with virtual ethnography that looks at AIDA (Attention, Interest, Desire, Action) is used to measure the effectiveness of Instagram marketing by observing the effectiveness of Instagram marketing. The effectiveness of Instagram marketing was measured by observing the number of users who viewed, liked, visited the profile, or took a specific action after seeing the ad. The results of the study showed that marketing content created using AI Chat GPT can achieve high levels of attention and engagement among users, increasing their interest in the products or services offered by the company. These findings can help businesses improve their marketing effectiveness by using AI Chat GPT on the Instagram platform.
Pengaruh kepuasan kerja dan kualitas kinerja human resource terhadap perusahaan
Dinda Savira Viantika;
Zainarti Zainarti;
Budi Dharma
Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Vol 19, No 3 (2023): Agustus
Publisher : Faculty of Economics and Business, Universitas Mulawarman
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DOI: 10.30872/jinv.v19i3.13880
Penelitian ini bertujun untuk mengetahui pengaruh kepuasan kerja dan kualitas kinerja sdm (human resource) terhadap perusahaan CV Talafun Nisa yang bergerak bidang jasa kontruksi. Dimana bentuk kepuasan kerja hingga kualitas sdm-nya tidak selalu konsisten, sering terjadinya pergantian pekerja dikarenakan kualitas pekerja yang menurun bahkan tidak sesuai dengan kualifikasi yang diterapkan yang menyebabkan terjadinya pergantian tenaga kerja terus menerus. Metode penelitian ini menggunakan metode kuantitatif. Metode yang digunakan adalah non-probability dengan teknik pengambilan sample sampling jenuh, dikarenakan populasi yang diambil secara garis besar terdapat 50 responden dalam bentuk purposive sampling dan observasi (sebagai pendamping), dimana kriteria sample dalam penelitian yaitu para pekerja di CV Talafun Nisa. Teknik analisis yang digunakan dalam penelitian ini adalah bentuk analisis regresi linier berganda dengan menggunakan program SPSS 25.0. Dalam penelitian ini, hasil pada variable kepuasan kerja (6,446 1,678) memberikan hasil dimana kepuasan kerja memiliki pengaruh yang signifikan terhadap kualitas kinerjaa, dan variable kualitas sdm (5,484 1,678) juga berpengaruh signifikan terhadap kualitas kinerja, dan hasil dari koefisien determinasi menunjukkan 83% variable kepuasan kerja dan kualitas sdm memberikan sebuah kontribusi yang besar terhadap kualitas kinerja di dalam perusahaan dan menyimpulkan bahwa kepuasan kerja hingga kualitas sdm memiliki hubungan yang signifikan dan positif sehingga kepuasan kerja dan kualitas sdm mampu memberikan kontribusi besar terhadap kualitas kinerja perusahaan. Semakin tinggi tingkat kepuasan kerja di dalam ruang lingkup bekerja maka akan dapat meningkatkan kualitas kinerja di CV Talafun Nisa dan semakin tinggi kualitas sdm-nya maka akan dapat meningkatkan kualitas kinerja di CV Talafun Nisa.
PERBANDINGAN KEUANGAN BERDASARKAN TEORI-TEORI LABA SECARA KUALITATIF
Ahmad Rasyiddin;
Budi Dharma;
Febri Sari Siahaan
JURNAL EKONOMI, BISNIS DAN HUMANIORA Vol 1 No 2 (2022): Produktivitas Ekonomi
Publisher : Universitas Tangerang Raya
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Financial profit is closely related to the company's valuation which is presented by the stock price. Earnings information is one of the instruments used by investors in making investment decisions. Significant relationship between the company's earnings announcements with changes in stock prices and earnings levels. but earnings information alone is not enough to serve as a basis for decision making by investors, because the information is very limited and sometimes provides biased information. Based on the background described above, several problems can be formulated as follows: Does the current tax burden affect earnings management practices in companies in the consumer goods industry sector in the food and beverage sub-sector listed on the Indonesia Stock Exchange, Does tax planning affect practice? earnings management in consumer goods industrial sector companies in the food and beverage subsector listed on the Indonesia Stock Exchange?. The results showed that.There are many experts who define profit including those from the Indonesian Institute of Accountants (IAI), the Financial Accounting Standards Board (FASB). From these many opinions it can be concluded that profit is derived from income after deducting the costs incurred in the company's operational activities. The theories that support profit are the risk-bearing theory of profit, the theory of profit, the innovation theory of profit and the managerial efficiency theory of profit. While the measurement of profit is the determination of the rupiah amount of profit recorded and presented in the financial statements.
Pengaruh Sistem Pengendalian Internal dan Good Corporater Governance Terhadap Pencegahan Fraud Pada PT. Jasa Marga (Persero) Tbk Cabang Belmera Krakatau
Muhammad Zauki Hafiezh;
Hendra Harmain;
Budi Dharma
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 3 No 2 (2023): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang
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This study is to find out how the Influence of Internal Control System and Good Corporate Governance on Fraud Prevention at PT. Jasa Marga (Persero) Tbk Belmera Krakatau Branch. This study uses quantitative research methods and sample collection techniques using saturated sampling techniques by disseminating questionnaire data throughout the company's population. The total sample that filled out the questionnaire data of this study was 40 people. The population in this study is PT. Jasa Marga (Persero) Tbk Belmera Krakatau Branch. Data processing data analysis uses multiple linear regression analysis with the help of SPSS software. The data tests used for multiple linear regression are quality tests and classical assumption tests. The results of this study show that the Internal Control System and Good Corporate Governance affect fraud prevention. Where control activities are carried out to assess the performance of employees with the separation of duties according to the functions and responsibilities of each employee, so that there are no concurrent positions that can be opportunities or opportunities for employees to commit fraud and the principles of GCG are always applied in the company, besides that good corporate governance can be a factor to prevent fraud, So that fraud prevention does not occur.
Pengaruh Sistem Pengendalian Internal dan Good Corporater Governance Terhadap Pencegahan Fraud Pada PT. Jasa Marga (Persero) Tbk Cabang Belmera Krakatau
Muhammad Zauki Hafiezh;
Hendra Harmain;
Budi Dharma
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 3 No 2 (2023): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang
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This study is to find out how the Influence of Internal Control System and Good Corporate Governance on Fraud Prevention at PT. Jasa Marga (Persero) Tbk Belmera Krakatau Branch. This study uses quantitative research methods and sample collection techniques using saturated sampling techniques by disseminating questionnaire data throughout the company's population. The total sample that filled out the questionnaire data of this study was 40 people. The population in this study is PT. Jasa Marga (Persero) Tbk Belmera Krakatau Branch. Data processing data analysis uses multiple linear regression analysis with the help of SPSS software. The data tests used for multiple linear regression are quality tests and classical assumption tests. The results of this study show that the Internal Control System and Good Corporate Governance affect fraud prevention. Where control activities are carried out to assess the performance of employees with the separation of duties according to the functions and responsibilities of each employee, so that there are no concurrent positions that can be opportunities or opportunities for employees to commit fraud and the principles of GCG are always applied in the company, besides that good corporate governance can be a factor to prevent fraud, So that fraud prevention does not occur.
Analisis Keuntungan Tak Terduga Yang Didapat Perusahaan Ekspor Tambang Batubara Di Indonesia Pada Periode 2020-2022
Vera Maytara;
Juliana Nasution;
Budi Dharma
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 9 No. 3 (2023): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : Universitas Mataram
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DOI: 10.29303/jseh.v9i3.399
It will be a breath of fresh air for coal mining enterprises all around the world, including Indonesia, when global coal prices rise in 2021. This gain is referred to as a windfall profit since causes outside of the miner's control are what led to it. The COVID-19 epidemic, on the other hand, has led the Indonesian economy to contract, having an effect on output, exports, and the new wind in coal prices tied to the exchange rate. Due to this disparity, investigation was done to see if the unexpected earnings that Indonesian mining firms experienced were liable to reserve tax. The approach of literature study or literature review was employed in this study. This study will demonstrate that the application of windfall tax to coal exports is effective by looking at the situation of coal mining companies in Indonesia, the application of windfall tax in other nations, and taking into account the coal company tax regulations that apply in Indonesia. It may be used to generate cash for the government and supply domestic coal as feedstock for automated stabilizers. Additionally, it will have an impact on coal export prices and output between 2020 and 2022. Based on this research, a temporary sasaraned supplementary income tax for short-term goals and a permanent tax for long-term goals can be imposed.