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All Journal Ilomata International Journal of Tax and Accounting JAMBIS : Jurnal Administrasi Bisnis
Robby Irvawan
Institut Ilmu Sosial dan Manajemen STIAMI
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analysis of the Effectiveness of Earmarking Tax Policies for Street Lighting Taxes as an Effort to Provide Street Lighting in the Province of the Special Capital Region of Jakarta in 2018-2020 Mainita Hidayati Keman; Robby Irvawan; Dodi Rahmat Setiawan; Farahdiba Rizqi Rizqi
Ilomata International Journal of Tax and Accounting Vol. 3 No. 4 (2022): October 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.934 KB) | DOI: 10.52728/ijtc.v3i4.583

Abstract

The earmarking tax policy on street lighting tax is a policy of allocating funds from lighting tax revenues for the provision of public street lighting (PJU). The phenomenon in this study is the lack of number of PJU lamps in DKI Jakarta Province and delays in payment of electricity bills for PJU lamps due to budget refocusing to deal with the Covid-19 outbreak in Indonesia. The purpose of this study is to analyze the effectiveness of the earmarking tax policy on street lighting tax as an effort to provide street lighting in DKI Jakarta Province in 2018-2020, as well as obstacles and efforts related to the earmarking tax policy on street lighting tax. This study uses a descriptive qualitative approach. The results of this study indicate the effectiveness of the earmarking tax policy on street lighting tax in DKI Jakarta Province in 2018-2020, based on Riant Nugroho's theory of effectiveness, namely the right policy, right implementation, right target, right environment, and right process has been running well and effectively. However, for society, the right target for installing PJU lamps is considered not effective enough where there are still unequal distribution of PJU lamps in DKI Jakarta Province. Then, based on the effectiveness of the allocation of street lighting tax funds for the provision of street lighting in 2018-2019, it is said to be effective where the allocation of these funds has exceeded 90%. However, in 2020 it is said to be ineffective because the allocation of these funds only reached 36%.
PENGARUH AKTUALISASI DIRI DAN GAYA HIDUP HANGOUT TERHADAP KEPUTUSAN PEMBELIAN PADA KOPI KONNICHIWA DI KOTA DEPOK TAHUN 2023 Betty Kartika; Robby Irvawan
JAMBIS : Jurnal Administrasi Bisnis Vol 3, No 5: Oktober 2023
Publisher : JAMBIS : Jurnal Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jambis.v3i5.3495

Abstract

The crowding of coffee shops in the city of Depok is one of the impacts of lifestyle changes and the increasing demand for coffee consumption by the community. Consumers also often make coffee shops as a place to gather with friends, do assignments and working. At the present time self-actualization can be done by following various kinds of current trends such as trends in technology, music, fashion and culture etc. This is increasingly interesting to study in order to find out how psychological and sociological theories influence consumer purchasing decisions, which are considered to be more consumptive and the higher the enthusiasm for coffee shops. The purpose of this study was to determine the effect of self-actualization and hangout lifestyle on purchasing decisions for Konnichiwa coffee in Depok City. This type of research is quantitative, non-probability sampling technique with incidental sampling method using 110 respondents who have made purchases at Konnichiwa coffee. Data collection used a questionnaire on Googleform with a Likert scale of 1-5 with 22 statement items. The data analysis technique uses multiple linear regression with the assistance of SPSS 25. The results of this study indicate that the self-actualization variable (X1) has a positive and significant influence on purchasing decisions. The hangout lifestyle (X2) has a positive and significant influence on purchasing decisions. Self-actualization (X1) and hangout lifestyle (X2) have a simultaneous influence on purchasing decisions on konnichiwa coffee in Depok City.
PENGARUH KUALITAS PRODUK DAN CELEBRITY ENDORSER DI MEDIA SOSIAL INSTAGRAM TERHADAP KEPUTUSAN PEMBELIAN PRODUK SCARLETT WHITENING PADA APLIKASI SHOPEE Robby Irvawan; Dini Candani Amelia
JAMBIS : Jurnal Administrasi Bisnis Vol 3, No 4: Agustus 2023
Publisher : JAMBIS : Jurnal Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jambis.v3i4.3349

Abstract

Currently, the cosmetic industry is growing, especially skincare products, be it hair care, body care, and face care products. This study aims to determine how much influence product quality and celebrity endorsers on Instagram social media have on purchasing decisions for Scarlett Whitening products on the Shopee application. This study uses a quantitative method with the population in this study being consumers who have purchased Scarlett Whitening products on the Shopee application, sampling using a non-probability sampling technique with a purposive sampling approach. Tests were carried out using SPSS version 27 including instrument tests, descriptive analysis, classical assumption tests, and hypothesis testing. The results showed that (1) product quality has a significant effect with an R square value of 42.3% on purchasing decisions. (2) celebrity endorser has a significant effect with an R square value of 40.9% on purchasing decisions. (3) product quality and celebrity endorser together have a significant effect on purchasing decisions. This is evidenced by the R square value of 0.501 which indicates that purchasing decisions are influenced by product quality and celebrity endorsers by 50.1% and the remaining 49.9% are  influenced by other factors.
Co-Authors Betty Kartika Dini Candani Amelia Farahdiba Rizqi Rizqi Mainita Hidayati Keman