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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Mahasiswa Perpajakan PROFIT : Jurnal Administrasi Bisnis The International Journal of Accounting and Business Society Jurnal Manajemen Teori dan Terapan PINISI Discretion Review Jurnal Manajemen Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Jurnal Mahasiswa Mengabdi (JIMAWAbdi)
Rosalita Rachma Agusti
Fakultas Ekonomi Dan Bisnis Universitas Brawijaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Comparative Analysis of Tax Administration between Indonesia and New Zealand Kumalasari, Kartika Putri; Haliza, Ananda Nur; Alfandia, Nurlita Sukma; Agusti, Rosalita Rachma
Profit: Jurnal Adminsitrasi Bisnis Vol. 17 No. 2 (2023): Profit : Jurnal Adminsitrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.profit.2023.017.02.7

Abstract

This study focuses on a comparative analysis of institutional position, taxpayer registration, and tax reporting between Indonesia and New Zealand. This study aims to see the potential of the New Zealand tax administration that can be adapted and adopted in Indonesia to improve administration so that it can encourage taxpayer compliance behavior. This research is descriptive qualitative research and data collection through literature studies. The analytical method used is the content analysis model. The results of this study indicate that there is still room available to make improvements in tax administration, including the Directorate General of Taxes, can provide social program assistance for taxpayers who have a Taxpayer Identification Number, increasing the role of the Directorate General of Taxes not only as a tax collection and management agency but also managing social policy programs, and changing the institution of the former Directorate General of Taxes single directorate within the ministry of finance or economy become semi-autonomous revenue authorities. The results of this study can be used as a consideration for the Directorate General of Taxes to implement in Indonesia to improve tax administration that can encourage compliant behavior.
From Social Media to Showroom: How Hyundai Leverages Influencer Marketing to Shape Consumer Purchase Decisions and Brand Image Sanawiri, Brillyanes; Siregar, Marsa Malikiya; Irawan, Ari; Agusti, Rosalita Rachma; Sumantri, Bambang Agus
PINISI Discretion Review Volume 9, Issue 1, September 2025
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pdr.v1i1.77515

Abstract

This study aims to analyze the influence of influencer marketing and social media marketing on brand image and purchase decision, with brand image as a mediating variable. The theories used in this study include source credibility, self-congruity, and stimulus-organism-response, which explain how these two digital marketing variables affect consumer perceptions and their decision-making. The research uses a structured survey approach in the automotive sector, with Partial Least Squares-Structural Equation Modeling (PLS-SEM) as the analysis technique. The results show that influencer marketing and social media marketing have a significant positive impact on brand image and purchase decision. Brand image is proven to mediate the relationship between influencer marketing, social media marketing, and purchase decision, confirming the important role of brand image in the consumer decision-making process. These findings support the relevance of the theories used in digital marketing. Practically, the results of this study have implications for companies to prioritize the credibility and congruence between influencers and brands in their social media marketing strategies. The research also highlights the importance of transparency in influencer collaborations to build consumer trust. Limitations of the study include the use of data collected at a single point in time, which limits the ability to draw causal conclusions, as well as the automotive industry context, which may affect generalizability. Future research is recommended to use longitudinal or experimental designs to explore the negative effects of influencer marketing and social media marketing.
The Attraction Advantage: How Celebrity Charisma Outperforms Expertise in Attitude-Mediated Green Marketing Irawan, Ari; Zalfaa, Alyaa; Sanawiri, Brillyanes; Agusti, Rosalita Rachma; Iqbal, Mohammad
Jurnal Manajemen Teori dan Terapan| Journal of Theoretical and Applied Management Vol. 18 No. 3 (2025)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jmtt.v18i3.78379

Abstract

Objective: This study examines the role of consumer attitudes in the relationship between celebrity endorser credibility (attractiveness, trustworthiness, and expertise) and green purchase intention, with innovativeness as a moderating variable. The research clarifies how these factors impact purchase intention for eco-friendly products, focusing on a green beauty brand. Design/Methods/Approach: This explanatory research utilizes a quantitative approach to analyze relationships between variables. The sample consists of 200 Instagram users. Data was collected via questionnaires and analyzed using SmartPLS software, employing descriptive analysis and path analysis to examine celebrity endorser credibility influence on consumer attitudes and purchasing behavior. The theoretical framework integrates the Source Credibility Model, Theory of Planned Behavior, and Diffusion of Innovations Theory to examine celebrity endorser credibility influence on consumer attitudes and purchasing behavior. Findings: All three dimensions of celebrity endorser credibility, attractiveness, trustworthiness, and expertise, positively and significantly influenced consumer attitudes towards green products. Attitudes towards green products significantly impacted green purchase intentions. Consumer innovativeness negatively moderated the relationship between attitudes and green purchase intentions, indicating that innovative consumers are less influenced by attitudes when making purchasing decisions. Originality/Value: This study disaggregates celebrity credibility dimensions in green marketing contexts, revealing that attractiveness dominates over expertise in driving green purchase intentions through attitude formation. The research uniquely identifies consumer innovativeness as a negative moderator, demonstrating that highly innovative consumers rely less on attitude formation when making green purchase decisions, challenging traditional consumer behavior models. Practical/Policy Implication: Brand managers of green beauty products seeking to increase green purchase intention should prioritize celebrity attractiveness over expertise when selecting endorsers. Marketing practitioners should develop campaigns emphasizing emotional appeal while implementing differentiated strategies for innovative consumers, highlighting product uniqueness rather than traditional environmental benefits.
Transformasi Proses Bisnis Publisher dengan Pendekatan Agile dalam Upaya Meningkatkan Adaptabilitas dan Kebutuhan Pasar Devita, Lusy Deasyana Rahma; Agusti, Rosalita Rachma; Irawan, Ari; Iqbal, Mohammad; Sanawiri, Brillyanes; Ningrum, Lilyan Puspita; Ramadhan, Hanifa Maulani; Arifin, Layyin Nafisa
Jurnal Ilmiah Mahasiswa Mengabdi Vol. 5 No. 3 (2025): Jurnal Ilmiah Mahasiswa Mengabdi (JimawAbdi)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jmab.v5i3.54764

Abstract

Industri penerbitan di Indonesia menghadapi tantangan signifikan akibat perubahan preferensi pembaca, meningkatnya persaingan digital, dan kebutuhan akan proses bisnis yang adaptif. Sebagai salah satu pelaku usaha di sektor tersebut, Qurota Publisher masih menggunakan model bisnis konvensional yang bersifat linier dan kurang responsif terhadap perubahan pasar. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mentransformasi proses bisnis Qurota Publisher melalui penerapan Business Model Canvas (BMC) dan sistem kerja Agile. Metode pelaksanaan terdiri atas empat tahap yaitu, persiapan, pelaksanaan, evaluasi, dan tindak lanjut. Kegiatan pendampingan meliputi penyusunan BMC, pengembangan Standard Operating Procedure (SOP), pelatihan berbasis Agile project management, serta uji coba strategi digital. Hasil kegiatan menunjukkan peningkatan efisiensi waktu produksi sebesar 35%. Keterlibatan pasar digital meningkat sebesar 42%, dan kepuasan internal tim meningkat sebesar 21 poin. Selain menghasilkan dokumen bisnis strategis, kegiatan ini juga mendorong perubahan sosial dalam organisasi. Perubahan tersebut terlihat dari meningkatnya kepemimpinan partisipatif, kolaborasi tim, serta kesadaran terhadap inovasi dan orientasi pelanggan. Kegiatan ini memberikan kontribusi praktis berupa model transformasi proses bisnis berbasis integrasi BMC dan Agile yang dapat diterapkan pada UMKM penerbitan untuk meningkatkan efisiensi dan adaptasi terhadap perubahan pasar.
Co-Authors Alfandia, Nurlita Sukma Ari Darmawan Ari Irawan Arifin, Layyin Nafisa Aulia Fuad Rahman Bambang Agus Sumantri, Bambang Agus Devi Nur Cahaya Ningsih Devita, Lusy Deasyana Rahma Fatmadika, Dina Haliza, Ananda Nur Hanifa Maulani Ramadhan Heru Susilo Kartika Putri Kumalasari Mirza Maulinarhadi R Mohammad Iqbal Muhammad Al Musadieq, Muhammad Ningrum, Lilyan Puspita Nurbaiti, Ellyn Pramana, Aditya Putra Sanawiri, Brillyanes Sanawiri, Brillyanes Siregar, Marsa Malikiya Zalfaa, Alyaa