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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ekonomi dan Bisnis Jagaditha Publisia: Jurnal Ilmu Administrasi Publik ACCOUNTABILITY Jurnal Akuntansi Multiparadigma MIX : Jurnal Ilmiah Manajemen AdBispreneur Journal of Environment and Sustainability Kinerja: Jurnal Ekonomi dan Manajemen Jurnal Penelitian Teori & Terapan Akuntansi (PETA) International Journal of Social Science and Business Journal of Humanities and Social Studies Jurnal Manajemen Bisnis Indonesia Accounting Journal International Journal of Economics Development Research (IJEDR) The Indonesian Journal of Accounting Research Jurnal Syntax Transformation International Journal Of Science, Technology & Management (IJSTM) Quantitative Economics and Management Studies Indonesian Journal of Innovation Studies International Journal of Science and Society (IJSOC) Jurnal Locus Penelitian dan Pengabdian Media Bina Ilmiah Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Pariwisata Budaya: Jurnal Ilmiah Pariwisata Agama dan Budaya Journal of Economics and Management Scienties Relasi : Jurnal Ekonomi E-JURNAL AKUNTANSI
Agus Fredy Maradona
Universitas Pendidikan Nasional
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Public Health Social Sciences Transportation Other

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Kenapa Wajib Pajak UMKM Enggan Membayar Pajak Penghasilan? Ni Putu Rossica Sari; Agus Fredy Maradona
E-Jurnal Akuntansi Vol 30 No 6 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i06.p17

Abstract

To boost tax revenues from the SMEs sector, the government has reduced the income tax rate for SMEs through the issuance of PP Number 23 of 2018. Nevertheless, in some regions, the tax revenues from the SMEs sector have, unexpectedly, decreased. The purpose of this study is to investigate the reasons for the lack of compliance by SME taxpayers, using the theory of planned behaviour as a theoretical framework. This study employed an exploratory design using a qualitative approach, in which the service areas of the Singaraja tax office served as the research setting. The results of this study show that the primary determinant of SME taxpayers’ compliance in paying income tax is the taxpayers’ consciousness concerning the importance of tax revenues for the country’s financial wellbeing. This finding provides significant implications for the Indonesian tax authority concerning their mission to increase the compliance level of SMEs taxpayers in fulfilling their tax obligations. Keywords: Taxpayer Compliance; SME; PP Number 23 Of 2018; Taxpayer Awareness; Theory Of Planned Behaviour.
Increasing MSME Productivity Towards a Green Economy and Sustainable Growth Putera, Made Pranata Wibawa Ade; Maradona, Agus Fredy
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 5 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i5.8204

Abstract

This study aims to identify obstacles and solutions to increase the productivity of micro, small, and medium-sized enterprises (MSMEs) and to explore factors that contribute to sustainable businesses in the transition to a green economy in the German Beach Area of Banjar Segara Kuta, Bali. A qualitative method was used for data collection. Data were collected through interviews with key, expert, and supporting informants. Data analysis techniques use triangulation. The results revealed that to increase productivity and business sustainability towards a green economy, related parties must consider internal factors such as environmental awareness and collaboration with stakeholders, as well as provide coaching and education to improve the ability of MSME actors. This includes education related to the green economy as a form of MSME business sustainability efforts in the German Beach Area of Bali's Kuta district.
Kontribusi Work From Home, Kepemimpinan Digital dan Lingkungan Kerja terhadap Kinerja yang Dimoderasi oleh Motivasi Kerja Sari, Ni Luh Sri Rahayu Puspita; Maradona, Agus Fredy
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 9 (2025): : JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i9.4868

Abstract

Transformasi digital telah mengubah dinamika kerja, terutama dengan berkembangnya sistem Work from Home (WFH) yang semakin relevan bagi Generasi Z. Penelitian ini bertujuan untuk menganalisis kontribusi WFH, kepemimpinan digital, dan lingkungan kerja terhadap kinerja karyawan Generasi Z, dengan motivasi kerja sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan penyebaran kuesioner secara daring kepada 100 responden Generasi Z yang bekerja dari rumah. Data dianalisis menggunakan Structural Equation Modeling-Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa WFH, kepemimpinan digital, dan lingkungan kerja berpengaruh signifikan terhadap kinerja karyawan. Motivasi kerja terbukti memoderasi hubungan antara variabel-variabel tersebut dengan kinerja, sehingga memperkuat pengaruh positif yang ditimbulkan. Temuan ini menegaskan bahwa fleksibilitas kerja, dukungan kepemimpinan digital, serta lingkungan kerja yang kondusif dapat meningkatkan kinerja, terutama ketika didukung oleh tingkat motivasi kerja yang tinggi. Penelitian ini berkontribusi pada pengembangan literatur manajemen sumber daya manusia dengan memberikan perspektif baru terkait peran motivasi kerja dalam era kerja digital. Secara praktis, hasil ini dapat menjadi acuan bagi organisasi dalam merancang kebijakan WFH, mengembangkan kepemimpinan digital, serta menciptakan lingkungan kerja yang lebih adaptif dan produktif bagi Generasi Z.
Actual Purchase on TikTok Live Streaming Commerce: An Analysis of Utilitarian Shopping Value and Attitude Toward Electronic Live Streaming Pradnyamitha, Desak Putu; Maradona, Agus Fredy
International Journal of Science and Society Vol 6 No 4 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i4.1329

Abstract

This study examines the factors influencing purchasing decisions through TikTok Shop, focusing on live streaming as a promotional medium. In the context of local MSMEs in Indonesia competing with imported products, this research tests the effects of live streaming viewing frequency, parasocial relationships, and social interactivity on purchasing decisions, as well as the mediating roles of utilitarian shopping value and consumer attitudes toward ELS. The research method involves surveys and SEM-PLS analysis with 105 sample. The results show that live streaming viewing frequency does not affect actual purchase, while parasocial relationships and utilitarian value have a positive effect. Consumer attitudes toward ELS also positively influence purchasing decisions. Utilitarian shopping value mediates the effect of live streaming viewing frequency, while consumer attitudes mediate the effect of parasocial relationships. The novelty of this research lies in analyzing the factors influencing purchasing decisions through TikTok and its contribution in providing insights for local MSMEs to design more effective marketing strategies in the digital era.
KEY OPINION LEADER REALITY: THE KEY TO SUCCESSFUL B2B DIGITAL MARKETING? Wulandewi, Ni Made Pradnya Manik; Maradona, Agus Fredy
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 9, No 2 (2025): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i2.12593

Abstract

KOLs are increasingly using social media to implement digital marketing strategies. This research was conducted in the social context of business-to-business (B2B) sector companies in Indonesia. The study focused on the massive digital marketing activities independently carried out by employees as internal parties of the company, on their personal marketing content on LinkedIn. Consequently, employees are regarded as KOL marketing actors who can cultivate aspects of trust and expertise. This, in turn, affects the credibility of the employees themselves as well as the credibility of the company in the eyes of customers. The results of this study will serve as a practical guide for B2B company leaders. It will help them evaluate key opinion leader strategies through marketing content presented by employees. This will maximize credibility and the success of digital marketing. It will align with the changing market and increasingly dynamic customer needs. The findings of this study, as well as the ensuing discussions, have provided a comprehensive understanding of the challenges associated with leveraging employees as KOLs in marketing endeavors. These challenges manifest in the context of content activities on the LinkedIn platform and pertain to integrity, relevance, accessibility, and market response. The challenge of integrity is related to the consistency of digital presence, time management, honesty in conveying information and data in every piece of content, and transparency in explaining interests in becoming a KOL while being an employee and the face of the company.  The challenge of relevance lies in meeting the needs and interests of a professional audience, obtaining company data, and synchronizing marketing trends and case studies with content creation techniques. The challenge of accessibility stems from the company's inadequate support and conflicts of interest, leading to actions without formal direction.
Analisis Digital Marketing, Knowledge Sharing, E-WOM terhadap Niat Pembelian Layanan Program Bayi Tabung melalui Kepercayaan Konsumen Purba, Kezia Christina Yeshua; Maradona, Agus Fredy
Journal of Economics and Management Scienties Volume 8 No. 1, December 2025 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i1.256

Abstract

In Vitro Fertilization (IVF) or test-tube babies is a form of ART that offers a solution for infertile couples. Trust in this program is very important, not only in medical personnel, but also in equipment and support services. This study aims to analyze the influence of digital marketing, knowledge sharing, and E-WOM on the intention to purchase IVF services through the mediating role of consumer trust. The data measurement technique used in the questionnaire to provide answers to each statement item is the 1-10 semantic differential scale. In this study, the data collection technique involves providing statements through Google Forms and disseminating them on social media. The data analysis technique used to draw conclusions from the study was the Structural Equation Model (SEM) approach using Smart PLS 3.2 software. This study found that digital marketing, knowledge sharing, and e-WOM have a positive and significant effect on consumer trust. Furthermore, digital marketing and e-WOM directly influence purchase intention in a positive and significant manner, while knowledge sharing does not significantly influence purchase intention directly. However, knowledge sharing can increase purchase intention through consumer trust. Consumer trust was also found to be a significant mediator in the relationship between digital marketing, knowledge sharing, and e-WOM with purchase intention.
Investigate Live Streaming Commerce on Tiktok as Trends New Online Shopping: Exploration Perception and Intention Consumer Widiani, I Gusti Agung Ayu Dewi; Maradona, Agus Fredy
International Journal of Science and Society Vol 6 No 2 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i2.1199

Abstract

The Covid-19 pandemic has changed the way people interact with digital technology. The increased use of the internet is not limited to activities such as searching for information and communicating; it has also entered the realm of the economy with online trading of goods and services. Social media platforms like TikTok have become places not only for social interaction but also for direct purchasing. Guided by the Technology Acceptance Model and the Theory of Planned Behavior, this study explores consumers' perceptions and intentions regarding using the live-streaming commerce feature on TikTok for purchasing goods. Through semi-structured interviews with consumers who actively use this feature to shop for products, the research findings indicate that consumers have perceptions about using the live-streaming commerce feature on TikTok. External influences can affect consumers' interest in using TikTok's live-streaming commerce feature. Some barriers affect consumers' intentions to use the live-streaming commerce feature on TikTok. There is also perceived ease of use and usefulness in using TikTok's live streaming commerce feature. The implications of this research can help platform developers and businesses better understand the needs and preferences of consumers when using the live streaming commerce feature on TikTok and adjust their marketing strategies accordingly
The Effectiveness, User Perceptions and Innovation in Implementing the Customs Service System at International Airports: Efektivitas, Persepsi Pengguna dan Inovasi dalam Penerapan Sistem Layanan Kepabeanan di Bandara Internasional Kurniawan, Adi; Maradona, Agus Fredy
Indonesian Journal of Innovation Studies Vol. 26 No. 2 (2025): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v26i2.1391

Abstract

General Background: The Directorate General of Customs and Excise (DJBC) plays a pivotal role in supervising the flow of goods through Indonesia's international airports. Specific Background: Efficient customs services are essential for national security, trade facilitation, and enhancing the international image of airports. Knowledge Gap: Despite DJBC’s strategic role, limited research has explored the effectiveness of customs officers’ performance and public perceptions at international terminals. Aims: This study aims to evaluate the effectiveness of DJBC officers in delivering services and to assess user perceptions as a basis for improving service quality and airport image reconstruction. Results: Utilizing a descriptive qualitative approach, data were gathered through observations and in-depth interviews with 11 respondents—five customs officers and six service users. The findings indicate that DJBC consistently executes its duties across planning, implementation, and reporting stages. However, user perceptions vary significantly, particularly regarding access to regulation updates, officer responsiveness, import duty transparency, and inter-agency coordination. Novelty: This study provides a grounded analysis of both institutional performance and user experiences at international arrival terminals, highlighting gaps in policy communication and coordination. Implications: The findings underscore the need for synchronized regulatory frameworks and public outreach initiatives to enhance policy clarity and service delivery at international airports. Highlights:  Evaluates DJBC officers’ service effectiveness at international terminals. Highlights varied passenger perceptions and regulatory communication gaps. Recommends policy alignment and public outreach for service improvement. Keywords: Duty Tariffs, Effectiveness, International Airport, User Perception, Public Service
Co-Authors Adi Kurniawan Anjasyadeva, Gede Bagus Rahadhe Dewi, Nyoman Ayu Nidya Larasati Gede Sri Darma Gede Wisnu Saputra GRAHITA CHANDRARIN Helmi Zus Rizal Hendhana, Sandra I Gede Ari Wahyudi I Gusti Putu Aditya Kusuma I Kadek Arya Wibawa I Made Rai Nurcahya Widhiantara Suyasa I Nyoman Gede Agus Jaya Saputra Irvan Khairil Solin Kade Yuja Krisna Winasta Kadek Nita Puri Rahayu Luh Putu Mahyuni Mahyuni, Luh Putu Ni Made Henna Juli Astuti Ni Putu Rossica Sari Piliana, Ni Putu Christina Prabawati, Ni Putu Sinta Pradnyamitha, Desak Putu Purba, Kezia Christina Yeshua Puspitayani, Luh Mega Sayang Putera, Made Pranata Wibawa Ade Putri, Kadek Winda Pardana Putu Ayuni Kartika Putri Suardana Putu Rahayu Suandewi Sari, Ni Luh Sri Rahayu Puspita Suciningsih, Made Rita Suryawan, Made Agus SUTRISNO Tjokorda Gde Agung Wijaya Kesuma Suryawan Widiani, I Gusti Agung Ayu Dewi Wiraguna, I Gusti Agung Wulandewi, Ni Made Pradnya Manik