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Journal : DFAME Digital Financial Accounting Management Economics Journal

PENGARUH KUALITAS PRODUK DAN HARGA TERHADAP LOYALITAS KONSUMEN RISET DI BUSINESS CENTER PURBALINGGA 3 Sandi, Kurnia; Hasibuan, Reza Rahmadi; Ulya, Widadatul
DFAME Digital Financial Accounting Management Economics Journal Vol 1 No 1 (2023): AGUSTUS
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/dfame.v1i1.7

Abstract

PT. Herba Penawar Alwahida Indonesia (HPAI) – Halal Network International (HNI) which is one of the Halal Network companies in Indonesia that focuses on herbal products. HNI-HPAI already has 95 types of products, such as herbal medicines, products for daily home use, beauty products, and others. Building customer loyalty is easier and costs less than finding new customers who require more funds. Thus the company must have the right strategy to build the level of customer loyalty. Basically consumers want the quality of the products they buy in accordance with their requests, so companies to build a level of customer loyalty must be product quality oriented. This study aims to examine the effect of product quality and price on loyalty at Business Center 3 Purbalingga. The type of research method used is quantitative method, questionnaire data as many as 60 respondents from consumers of Business Center 3 Purbalingga. The sampling technique used stratified random sampling. Data was taken using a questionnaire which was measured using a Likert scale. This study uses multiple linear analysis with the help of SPSS version 26. The results of this study indicate that each product quality and price variable has a significant effect on customer loyalty.
Kepribadian Proaktif, Keterampilan Kerja, dan Kinerja Usaha pada Badan Usaha Milik Desa Handayani, Juli; Indra Surya Permana; Reza Rahmadi Hasibuan
DFAME Digital Financial Accounting Management Economics Journal Vol 2 No 2 (2024): MEI
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/dfame.v2i2.179

Abstract

This study aims to examine the impact of proactive personality on business performance and assess the role of job crafting as a mediating factor in the connection between proactive personality and business performance. The research will utilize a quantitative methodology and encompass the entire population of 53 business from BUMDes in Sokaraja District as the research sample. The sampling approach use saturated samples when the whole population is utilized as a research sample. The data was analyzed using SmartPLS. The data analysis revealed the following findings: 1) Proactive personality has a positive effect on business performance, 2) Job crafting influences business performance, 3) Proactive personality has a positive effect on job crafting, and 4) Job crafting as a mediator between proactive personality and business performance. Implications that can be inferred from the conclusions above are that BUMDes parties are anticipated to adopt a more inclusive approach, rather than only employing a hierarchical structure in BUMDes management, to provide business with greater autonomy to engage in job crafting.
Risk-Based Tax Compliance: Analisis Penerapan Manajemen Risiko dalam Pengelolaan Kewajiban Pajak Perusahaan Purwantini, Heni; Hasibuan, Reza Rahmadi
DFAME Digital Financial Accounting Management Economics Journal Vol 3 No 4 (2025): November
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/dfame.v3i4.322

Abstract

This study examines the implementation of risk management in corporate tax obligations using a risk-based tax compliance approach. Companies face complex transactions, regulatory changes, and intensified tax oversight, increasing the potential for reporting errors. The study employs a qualitative exploratory method, including in-depth interviews, observations, and internal document analysis, to understand risk identification, mapping, mitigation, and internal control processes. Findings indicate that companies systematically identify risks, use risk matrices to prioritize control measures, and strengthen mitigation procedures through multilayer verification and digital technology utilization. Internal coordination, structured documentation, and employee training are key factors in successful implementation. The application of risk management not only reduces audit findings and reporting errors but also fosters a sustainable compliance culture. This study contributes theoretically by expanding the literature on risk-based tax compliance and provides practical implications for companies to develop adaptive and systematic compliance strategies.