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Analisis Penyebab Tidak Tercapainya Target Penerimaan Pajak Sarang Burung Walet Di Kabupaten Kutai Barat Teofilus, Teofilus; Utomo, Raden Priyo
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 8 No. 4 (2023): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jiam.v8i4.13496

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisa, faktor yang menjadi penyebab penerimaan pajak sarang burung walet di Kabupaten Kutai Barat tidak mencapai target yang telah ditetapkan. Penelitian ini menggunakan metode kualitatif dengan analisa deskriftif yang memberikan gambaran mengenai hasil dari data yang telah dikumpulkan. Data didapatkan melalui dokumentasi data yang berkaitan dengan penelitian dan wawancara kepada pegawai Bapenda dan wajib pajak sarang burung walet yang sudah terdaftar dan belum terdaftar di Kabupaten Kutai Barat. Penelitian ini mendapatkan hasil bahwa faktor yang menjadi penyebab target penerimaan pajak sarang burung walet tidak tercapai adalah, 1) kurangnya kesadaran dalam memenuhi kewajiban perpajakannya, 2) kurangnya pemahaman wajib pajak tentang aturan dan tatacara dalam perpajakan, 3) minimnya sosialisasi dari Bapenda secara langsung maupun tidak langsung, 4) sistem pembayaran dan pelaporan online belum efektif dan 5) dasar pengenaan pajak pada laba bruto dengan tarif yang tinggi, 6) sulitnya pemeriksaan  karena keterbatasan data dan bukti.
Strategi Influencer Marketing dan Tantangan Vampire Effect dalam Pembentukan Identitas Merek di Kalangan Gen Z Chrisania, Liaga; Teofilus, Teofilus
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i10.62369

Abstract

This study aims to analyze the effect of influencer credibility on influencer popularity, as well as to examine the role of the vampire effect as a moderating variable in the context of digital marketing strategies targeting Gen Z. The background of this research is driven by the growing use of influencers in digital marketing strategies, while challenges remain when the influencer’s persona becomes more dominant than the brand message delivered. A quantitative approach was employed, using a survey method targeting Gen Z respondents in Indonesia. Data were analyzed using linear regression and moderation testing. The results indicate that influencer credibility has a positive but insignificant effect on influencer popularity. Meanwhile, the vampire effect has a direct influence on influencer popularity but does not significantly moderate the relationship between influencer credibility and popularity. The managerial implication of this study suggests that companies should carefully consider influencer credibility while anticipating the potential impact of the vampire effect when selecting influencers as part of digital marketing strategies. Furthermore, this research opens opportunities for future studies using a mixed-method approach, as well as exploring other variables such as audience involvement and emotional engagement.
Analysis of service waiting time and its impact on patient satisfaction at siloam hospitals Makassar R. Lekay, Petrus; Ongkowijoyo, Gracia; Teofilus, Teofilus; Sarwoko, Endi
Jurnal Ilmiah Kesehatan Sandi Husada Vol 14 No 2 (2025): Jurnal Ilmiah Kesehatan Sandi Husada
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Akademi Keperawatan Sandi Karsa (Merger) Politeknik Sandi Karsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35816/jiskh.v14i2.1318

Abstract

Introduction: Hospital service efficiency plays a crucial role in shaping patient satisfaction, which is widely regarded as a key indicator of healthcare quality. Waiting time is one of the most frequently cited factors influencing patients’ perceptions of service performance. However, satisfaction is also affected by interpersonal aspects, such as professionalism and friendliness of healthcare staff. This study examines the relationship between service waiting time and patient satisfaction at Siloam Hospitals Makassar, focusing on registration, doctor, pharmacy, and cashier services. Methods: A quantitative research design was used, employing secondary data obtained from the MySiloam application. The study included 360 outpatients selected through purposive sampling. Independent variables consisted of waiting times for registration, doctor consultation, pharmacy services, and cashier processing, while patient satisfaction served as the dependent variable. Data were analyzed using the Chi-Squared Test to determine the relationship between waiting time categories and satisfaction levels. Results: The analysis showed no significant difference in registration waiting time between self–check-in users and those assisted by staff (ρ = 0.720). However, registration waiting time demonstrated a significant relationship with patient satisfaction (ρ = 0.009). In contrast, no significant associations were found between patient satisfaction and waiting times for doctor consultation (ρ = 0.202), pharmacy (ρ = 0.558), or cashier services (ρ = 0.831). Findings indicate that patients remain satisfied despite longer waits when services are delivered professionally and accurately. Conclusion: The study concludes that reducing registration waiting time may improve overall satisfaction, yet the interpersonal quality of healthcare services remains the most influential factor shaping patient perceptions and loyalty.These findings highlight the importance of enhancing both service efficiency and interpersonal service quality to strengthen patient perceptions and loyalty toward hospital services.
Pengaruh Brand Congruence terhadap Intention to Join Community dengan Word-of-Mouth sebagai Variabel Moderator pada Komunitas Musik Orkes Kota Pahlawan Jordanius, Jessica; Teofilus, Teofilus; Utami, Christina Whidya; Sarwoko, Endi
Journal of Economics and Management Scienties Volume 8 No. 1, December 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i1.267

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Brand Congruence terhadap Intention to Join Community dengan Word-of-Mouth sebagai variabel moderator pada komunitas musik Orkes Kota Pahlawan (OKP) di Surabaya. Ruang lingkup penelitian difokuskan pada bagaimana kesesuaian antara nilai dan identitas merek komunitas dengan kepribadian anggotanya dapat meningkatkan minat bergabung, serta bagaimana komunikasi dari mulut ke mulut dapat memperkuat hubungan tersebut. Fenomena yang melatarbelakangi penelitian ini adalah meningkatnya peran komunitas musik edukatif dalam menarik minat generasi muda untuk bergabung, namun masih ditemui tantangan dalam mempertahankan loyalitas dan partisipasi aktif anggotanya. Oleh karena itu, diperlukan pemahaman mengenai faktor psikologis dan sosial yang memengaruhi keputusan seseorang untuk menjadi bagian dari komunitas. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis regresi moderasi (Moderated Regression Analysis). Data diperoleh melalui penyebaran kuesioner kepada 65 anggota aktif komunitas OKP menggunakan skala Likert empat poin. Hasil penelitian menunjukkan bahwa Brand Congruence berpengaruh positif dan mendekati signifikan terhadap Intention to Join Community, yang berarti semakin tinggi kesesuaian nilai komunitas dengan citra diri individu, semakin besar niat untuk bergabung. Namun, Word-of-Mouth tidak terbukti signifikan sebagai variabel moderator dalam hubungan tersebut. Model regresi yang digunakan mampu menjelaskan 30,81% variasi perilaku intensi bergabung. Implikasi dari penelitian ini menunjukkan bahwa komunitas musik perlu memperkuat identitas merek dan pengalaman anggota untuk membangun keterikatan emosional yang lebih kuat, sehingga dapat meningkatkan partisipasi dan loyalitas anggota dalam jangka panjang.
Pengaruh Privacy Concern dan Trust Terhadap Intention to Use E-Commerce dengan Information Transparency Sebagai Variabel Moderasi Gadi, Aiman Fauzi; Teofilus, Teofilus
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 11 (2025): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i11.4956

Abstract

Penelitian ini bertujuan untuk menyelidiki pengaruh Kekhawatiran Privasi dan Kepercayaan terhadap Niat untuk Menggunakan platform e-commerce, dengan memperhatikan peran Transparansi Informasi sebagai variabel moderasi. Konsumen semakin terlibat dalam transaksi online, dan kekhawatiran privasi serta tingkat kepercayaan terhadap platform e-commerce menjadi hal yang krusial. Faktor kekhawatiran privasi dapat mempengaruhi niat pengguna untuk menggunakan platform e-commerce, sementara tingkat kepercayaan juga memainkan peran penting dalam aktivitas ini. Transparansi informasi dianggap sebagai faktor kunci yang dapat memoderasi pengaruh kekhawatiran privasi dan kepercayaan terhadap niat untuk menggunakan e-commerce. Penelitian ini menggunakan pendekatan kuantitatif dan melibatkan partisipasi dari konsumen yang menggunakan platform e-commerce. Data dikumpulkan melalui kuesioner online yang mencakup aspek kekhawatiran privasi, kepercayaan, transparansi informasi, dan niat untuk menggunakan e-commerce. Hasil penelitian ini menunjukkan bahwa hubungan kekhawatiran privasi berpengaruh signifikan terhadap niat untuk menggunakan, sementara kepercayaan tidak berpengaruh signifikan terhadap niat untuk menggunakan, dan transparansi informasi memoderasi hubungan kekhawatiran privasi dan kepercayaan terhadap niat untuk menggunakan. Implikasi praktis dari penelitian ini akan memberikan panduan bagi penyedia platform e-commerce dalam membangun kepercayaan dan meningkatkan niat untuk menggunakan melalui tindakan yang berkaitan dengan transparansi informasi.
The Influence of Service Quality, Consumer Satisfaction, and Punishment On Willingness To Pay Service Management Fees Darmawan Ardiansyah; Teofilus Teofilus; Endi Sarwoko
Dinasti International Journal of Education Management And Social Science Vol. 5 No. 6 (2024): Dinasti International Journal of Education Management and Social Science (Augus
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v5i6.2879

Abstract

In developing a real estate area, the developer plans a new life after the handover of the units and creating a new good life, it must be supported by quality area management as well, so that residents feel the benefits of paying Service Management Fees. The purpose of this study is to provide a more complete picture of the effect of service quality, customer satisfaction, and punishment on willingness to pay Service Management Fees. Quality area management is the basic thing that residents in an area want, such as maintaining good facilities for infrastructure and public facilities, cleanliness, waste management, security that can provide a sense of security to residents, park / greening maintenance, clean water management, but to be able to create quality management certainly requires sufficient costs from the receipt of Service Management Fee payments. In addition to quality management, customer satisfaction can emerge over the purchase of property from brand famous developers, the handover of the time, good quality products, the premium service features usually reserved by hotel and apartments, the application of consumer services, a good relationship with consumers, the events of community, customer loyalty programs that can bring benefits for consumers. This research suggests that the quality of service dan customer satisfaction highly important influence the willingness to pay IPL and the other side punishment can not be moderating willingness to pay service management fees.  
The Effect of Service Quality In Shaping Consumer Purchase Intention With Positive Perception As A Mediating Variable (Study In CitraGarden City Jakarta) Tony Ngadimun; Teofilus Teofilus; Endi Sarwoko
Dinasti International Journal of Education Management And Social Science Vol. 5 No. 6 (2024): Dinasti International Journal of Education Management and Social Science (Augus
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v5i6.2894

Abstract

The aim of this research is to investigate how the service quality of a product influences consumer purchase intentions through positive perceptions as a mediator. The research aims to understand whether consumers tend to buy a product because they have a positive perception of the quality of the service provided, and how this positive perception mediates the relationship between service quality and purchase intention. In this context, "positive perception" can include consumers' views or evaluations of various aspects of the product, such as reliability, speed of service, responsiveness to customer needs, ease of use, and so on. Meanwhile, "purchase intention" reflects the consumer's tendency or willingness to buy the product within a certain time period. By using mediating variables, this research seeks to explore the mechanisms underlying how service quality influences purchase intentions through its influence on positive perceptions. With a deeper understanding of these factors, companies can improve their marketing and service strategies to more effectively influence consumer purchasing behavior. This research was conducted on consumers who had purchased products with a total of 168 consumers from various domiciles including: North Jakarta, West Jakarta, Central Jakarta, Tangerang, and other domiciles. This research uses descriptive quantitative methods because of clear measurement of the variables directly involved, in-depth statistical analysis, generalization of results to represent a wider population, making it possible to make generalizations about the relationship between the observed variables so that the research results can be more relevant in general. general, and the objectivity of the data collected is numerical and the analysis uses established statistical techniques so as to help reduce subjective bias in the interpretation of results. The research results show that the quality of consumer service has an influence in forming consumer purchase intentions with positive perceptions.  
High Profile Sports: Healthy Or Deathly (Financially)? Halim, Jessica; Teofilus, Teofilus
Jurnal Locus Penelitian dan Pengabdian Vol. 5 No. 3 (2026): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v5i3.5611

Abstract

The rise of high profile sports (HPS), such as padel, tennis, golf, boxing, and horse riding, continues to increase globally in Indonesia, driven by lifestyle trends, social visibility, and health awareness. This study investigates the determinants of individuals’ intention to try HPS by examining the roles of social acceptance, fear of missing out (FOMO), and sport literacy. Primary data were obtained from an online survey involving 211 respondents who were familiar with or interested in high-profile sports. Four variables were measured using Likert scales and analyzed through Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA), followed by moderated regression analysis using PROCESS Model 3. The results indicate that social acceptance does not have a significant direct effect on intention to try HPS (p=0.7724). However, FOMO significantly moderates the relationship between social acceptance and intention to try (p=0.0364), indicating that social acceptance becomes more influential when individuals experience higher levels of FOMO. In contrast, the three-way interaction among social acceptance, FOMO, and sport literacy is not significant (p=0.5029), suggesting that sport literacy does not strengthen the moderating role of FOMO. These findings suggest that intention to try HPS is shaped primarily by psychological-social dynamics. Social acceptance alone is insufficient to drive intention unless accompanied by FOMO, while sport literacy does not function as a higher-order moderator in this relationship. This study contributes to a clearer understanding of how social influence operates conditionally in the adoption of lifestyle-oriented sports in the Indonesian context.
Analysis of service waiting time and its impact on patient satisfaction at siloam hospitals Makassar Petrus R. Lekay; Gracia Ongkowijoyo; Teofilus; Endi Sarwoko
Jurnal Ilmiah Kesehatan Sandi Husada Vol. 14 No. 2 (2025): Jurnal Ilmiah Kesehatan Sandi Husada
Publisher : LPPM Politeknik Sandi Karsa, South Sulawesi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35816/jiksh.v14i2.277

Abstract

Introduction: Hospital service efficiency plays a crucial role in shaping patient satisfaction, which is widely regarded as a key indicator of healthcare quality. Waiting time is one of the most frequently cited factors influencing patients’ perceptions of service performance. However, satisfaction is also affected by interpersonal aspects, such as professionalism and friendliness of healthcare staff. This study examines the relationship between service waiting time and patient satisfaction at Siloam Hospitals Makassar, focusing on registration, doctor, pharmacy, and cashier services. Methods: A quantitative research design was used, employing secondary data obtained from the MySiloam application. The study included 360 outpatients selected through purposive sampling. Independent variables consisted of waiting times for registration, doctor consultation, pharmacy services, and cashier processing, while patient satisfaction served as the dependent variable. Data were analyzed using the Chi-Squared Test to determine the relationship between waiting time categories and satisfaction levels. Results: The analysis showed no significant difference in registration waiting time between self–check-in users and those assisted by staff (ρ = 0.720). However, registration waiting time demonstrated a significant relationship with patient satisfaction (ρ = 0.009). In contrast, no significant associations were found between patient satisfaction and waiting times for doctor consultation (ρ = 0.202), pharmacy (ρ = 0.558), or cashier services (ρ = 0.831). Findings indicate that patients remain satisfied despite longer waits when services are delivered professionally and accurately. Conclusion: The study concludes that reducing registration waiting time may improve overall satisfaction, yet the interpersonal quality of healthcare services remains the most influential factor shaping patient perceptions and loyalty.These findings highlight the importance of enhancing both service efficiency and interpersonal service quality to strengthen patient perceptions and loyalty toward hospital services.
Customer Experience Dan Loyalitas Dalam Industri Kopi: Peran Mediasi Kepuasan Safa, Safa; Teofilus, Teofilus; Yono, Hilda Yunita
Jambura Economic Education Journal Vol 8, No 2 (2026): APRIL 2026
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v8i2.36438

Abstract

This study examines Maleena Coffee Roasters' customer experience and loyalty relation with satisfaction. An online survey of 160 active consumers aged 18 or older who had made at least two transactions in May–July 2025 collected data. PLS-SEM analysis revealed a positive and significant impact of Customer Experience on Satisfaction (β=0.947; p0.001) and Loyalty (β=0.583; p0.001). Additionally, Satisfaction also had a positive effect on Loyalty (β = 0.350; p 0.001). Partial mediation is found, with an indirect effect of 0.331 (t=4,009; p0,001), indicating that satisfaction only partially transmits the influence of Customer Experience to Loyalty. Results suggest emotional, social, and sensory dimensions primarily drive loyalty, especially among Gen Z, while functional aspects are channeled more through satisfaction. Practical recommendations include optimizing customer experience through enhanced interactions, operational consistency, emotional connection, and behavioral analytics to foster both direct and satisfaction-based loyalty.
Co-Authors Aldhi, Ian Firstian Alexander Wahyudi Anastasia Jesslyn Andiny Fitri Salsabila Andreas Andreas Marcellius Stevenson Andrie Francisco Angeline Gomuljo Anthony Kurniawan Antonius Tanan Ardiansyah, Darmawan Ardiansyah, Topan Aria Ganna Henryanto Aryasatya, Laudza Auditia Setio Budi Auditia Setiobudi Azizurrohman, Muhammad Bambang Sugiyono Agus Purwono Bima Yatna Anugerah Ramadhani Bisma Jatmika Tisnasasmita Calvin Cliff Surjadi Charistantya Tegar Aganta Chrisania, Liaga Christiani, Natalia Christina Whidya Utami Citra Wanodya Rahmahani Cosmas G. Haryono Cynthia Yoana Damelina B. Tambunan Dandy Suryapraja Darmawan Ardiansyah Darsana, Ni Putu Andini Kusuma Putri Daru Asih Deandra Vidyanata Denny Bernardus Denpharanto Agung Krisprimandoyo Devi Rahnjen Wijayadne Diana Syarifah Dwi Hardaningtyas Dyah Ayu Anggraeni Emantyo, Yosef Evandro Endi Sarwoko Eric Harianto Evelyn Tjiong Fahrul Riza Fahrul Riza Sofyan Febry, Timotius Fendy Suhariadi Fenny Wiyono Ferri Woejaya Fietje Feizal Soemantri Fiska Mekar Kustiani Gabriela Ditta Aurelya Rafa Gadi, Aiman Fauzi Gladys Greselda Gosal Grace Citra Dewi Gracia Ongkowijoyo Gratika Eka Wati Gusti Febriyanto Halim, Jessica Haninda Pundhiningtyas Hastuti Naibaho Henry Pranoto Henry Susanto Pranoto Herzaky Mahendra Putra Imelda Ritunga Indra Atmaja Intan Ramadania Hartono Putri Isti Okvita Sari Jordanius, Jessica Junko Alessandro Effendy Kuarizmi, Arief Betta Lexi Pranata Budidharmanto Menny, Alviano Herbert Metta Padmalia Metta Padmalia Miyana Miyana Mohammad Fakhruddin Mudzakkir Ngadimun, Tony Ni Made Cantika Putri Aristya Sandy Ni Made Cantika Putri Aristya Sandy Nindria Untarini Petrus R. Lekay Poltak Dedy Warta Kesuma Gultom Povannes, Tyaga Adinata Pradila, Arfir Pramesti Regista Cahyani Prasetio, Fiona R. Lekay, Petrus Raden Priyo Utomo Rifdah Isyraq Rahmita Rismawati Br Sitepu Riveria Sari Rizqi, Osama Romauli Nainggolan Rosiana Eka Dewi Rudi Suprianto Rusmi, Nanduta Sito Ruth Violina Gelombang Sabar Sabar Sabar Sabar Safa, Safa Salsabila, Aisyah Sandy Wahyudi Sanju Kumar Singh Sanju Kumar Singh Silaswara, Diana Somawiharja, Yohannes Stephanie Halim, Stephanie Steven Ng Suginantra, Putu Agus Suhandi.s Suparto Wijoyo Sutanto Hidayat Sutrisno, Aristianto Budi Sutrisno, Timotius F.C.W Syifa Indraswari Tan, Ellys Thomas Stefanus Kaihatu Tiffany Angwar Tina Melinda Tjokro, Hadi Wijaya Tommy Christian Efrata Tony Antonio Tony Ngadimun Trianggoro Wiradinata Trisya, Riana Tsai, Chia Han Umi Aslamiyah Viona Salindeho Wahyudi Henky Soeparto Whidya Utami Wibisono, Leonard Junio Widodo, Aghnia Kamila Yono, Hilda Yunita Yoppie Budiono Yuli Kartika Dewi