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All Journal Wahana Riset Akuntansi BERNAS: Jurnal Pengabdian Kepada Masyarakat JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Multidisiplin Madani (MUDIMA) Strategic: Journal of Management Sciences Malcom: Indonesian Journal of Machine Learning and Computer Science
Jefriyanto Jefriyanto
Universitas Negeri Padang
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Factors Affecting The Micro, Small, and Medium Enterprises (MSME) on Tax Compliance : Online Shop Owners Jefriyanto Jefriyanto; Masril Masril; Bayu Putra Kurniawan
Strategic: Journal of Management Sciences Vol 2 No 2 (2022): Strategic: Journal of Management Sciences
Publisher : Program Pascasarjana (S2-Ilmu Manajemen) Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/strategic.v2i2.58

Abstract

Objective. The purpose of the study was to determine the effect of tax knowledge on tax compliance with paying income taxes for online shop owners, to determine the effect of tax services on tax compliance with paying income taxes for online shop owners, and to determine the effect of tax services on tax compliance with paying income taxes for online shop owners Research Method. The object of this research is SMEs that use online services, Population in this study are the taxpayer who owns an online shop or MSMEs who open online services in the Sekip sub-district in pekanbaru as many as 47 MSMEs. The sampling technique for this study used a census, because the researchers only chose tax knowledge, tax services and tax sanctions, which only amounted to 39 MSMEs that opened online services in Sekip district. Data analysis technique using multiple linear regression. Results. The results show that tax knowledge affects compliance with paying income taxes for online shop owners, tax services affect compliance with paying income taxes for online shop owners and tax sanctions affect compliance in paying income taxes for online shop owners in Sekip sub-district in pekanbaru. Conclusion. Knowledge of taxes, tax services and tax penalty for MSME in Sekip sub-district especially online shop owners affect compliance in paying income taxes. Hoped that further research can choose a different sample, preferably using more or different research samples and not only on MSMEs that doing online shops so that they can describe the general condition of MSME taxpayers.
Determinant Factors Brand Loyalty of Tokopedia Reza Yonatan Hanata; Hendy Tannady; Nanny Mayasari; Jefriyanto; Muhamad Al Faruq Abdullah
Jurnal Multidisiplin Madani Vol. 3 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v3i1.2624

Abstract

The objective of this research is to identify and analyze the effect of Brand Awareness, Brand Association and Corporate Image on Brand Loyalty using a quantitative descriptive approach. The data in this study were obtained from 156 respondents who are Tokopedia users. Data analysis used multiple linear regression and path analysis. The first stage in this study was to test the validity for each variable along with its reliability. The second stage examines the relationship between variables, namely Brand Awareness, Brand Association and Corporate Image with Brand Loyalty. The results of this study is variable Brand Awareness has an effect on Brand Loyalty, Brand Association has an effect on Brand Loyalty, Corporate Image has an effect on Tokopedia Brand Loyalty
The Influence of Macroeconomic Variables on Problematic Financing in the Sector of Manufacturing Rosye Rosaria Zaena; Enny Diah Astuti; Jefriyanto; Ifadhila; Sukma Irdiana
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 3 (2023): Juni 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i3.1118

Abstract

This study intends to examine how Indonesia's problematic manufacturing industry sector funding in Islamic banking is affected by macroeconomic factors such exchange rates, inflation, BI rates, and export growth. Monthly time series data from January 2018 to December 2022 were used in this investigation. The multiple linear regression test is the statistical analysis employed in this investigation. The findings demonstrated that the troublesome financing of the Manufacturing Industry sector was significantly influenced by a combination of macroeconomic factors, including exchange rate, inflation, BI rate, and export growth. Partly, the difficult financing of the Manufacturing Industry sector is significantly impacted by both inflation and the BI Rate in both positive and negative ways.
Analysis of The Influence of Financial Literacy Digitalization, Digital Word of Mouth, Digital Marketing and Brand Image on Z's Generation Saving Intention in Sharia Banking Rini Hadiyati; Budi Harto; Dhiana Ekowati; Jefriyanto Jefriyanto; Sonny Santosa
MALCOM: Indonesian Journal of Machine Learning and Computer Science Vol. 3 No. 2 (2023): MALCOM October 2023
Publisher : Institut Riset dan Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57152/malcom.v3i2.918

Abstract

This study aims to ascertain the ways in which Generation Z's interest in Sharia banking is influenced by digital marketing, word-of-mouth, brand image, and financial literacy. Students were the research population used in this study. Purposive sampling and non-probability sampling, totaling 400, were the methods used in this study's sample strategy. By distributing questionnaires, this study employed a quantitative methodology. Using SPSS version 23.0, the acquired data was examined for data quality. Next, statistical data will be analyzed using the Partial Least Square (PLS) variance-based structural equation model. The findings of this study indicate that The interest of Generation Z in Sharia banking is influenced by financial literacy. The findings of this study indicate that interest in Sharia banking among Generation Z is influenced by digital marketing. According to the study's findings, Generation Z's interest in Sharia banking is influenced by brand perception. Based on the research findings, Generation Z's interest in Sharia banking is influenced by word of mouth.
Internalisasi Nilai Kearifan Lokal Budaya Jawa dalam Kode Etik Akuntan Muhammad Aras Prabowo; Mariska Nur Hanifah; Muhammad Abduh; Ummu Kalsum; Jefriyanto Jefriyanto
Wahana Riset Akuntansi Vol 11, No 2 (2023)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v11i2.124175

Abstract

Purpose – This study aims to internalize the local wisdom values of Javanese Ojo dumeh culture, Javanese Kromo, Sungkan, Eling Waspada, Alon-alon Asal Kelakon, and Rukun Agawe Santoso in accounting practice so that they can become guidelines in enforcing the accountant's code of ethics in Javanese society.Design/methodology/approach – This research is a literature study in the field and sub-fields of Javanese Culture and the code of ethics of accountants in the 2019-2023 period which consists of 223 international and national articles. Data analysis used is descriptive qualitative analysis.Findings – The results of the research show that the local wisdom values of Javanese culture Ojo Dumeh, Javanese Kromo, Sungkan, Eling Waspada, Alon-alon Asal Kelakon, and Rukun Agawe Santoso are aligned with the eight accountant codes of ethics. By internalizing and applying these values, an accountant is able to understand the importance of maintaining integrity and upholding ethical values in professional life.Originality/value – This research compares the literature on the field and sub-sectors of Javanese Culture and the code of ethics of accountants, so that it is able to explore the values of Javanese culture more comprehensively. Then internalized into the accountant's code of ethics.Research limitations/implications – This research is only at the stage of internalizing Javanese cultural values Ojo dumeh, Javanese Kromo, Sungkan, Eling, and Waspada, Alon-alon Asal Kelakon, and Rukun Agawe Santoso in the accountant's code of ethics. It needs to be developed up to the implementation stage of the accountant's code of ethics based on Ojo dumeh, Javanese Kromo, Sungkan, Eling, and Waspada, Alon-alon Asal Kelakon, and Pillars of Agawe Santoso in the accounting profession.
Pengelolaan Keuangan Dan Digital Marketing: Strategi Meningkatkan Perekonomian Nagari Bayua Kecamatan Tanjung Raya Kabupaten Agam Helga Nuri Honesty; Astra Prima Budiarti; Jefriyanto Jefriyanto; Fiola Finomia Honesty; Mayar Afriyenti; Hari Setia Putra
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2024)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v5i2.8827

Abstract

Volume penjualan UMKM Nagari Bayua masih terbilang sangat kecil. Pelaku UMKM belum bisa menyatakan kos dan laba yang mereka peroleh. Mereka hanya menghitung jumlah penjualan dan pengeluaran. Belum ada pemisahan antara aset usaha dengan aset pribadi. Disisi lain, kurangnya volume penjualan dan laba UMKM Nagari Bayua disebabkan oleh kurangnya promosi (marketing). Oleh karena itu, UMKM membutuhkan pemahaman pengelolaan keuangan yang baik dan workshop pemanfaatan teknologi informasi dalam bentuk digital marketing. Metode yang digunakan dalam PKM ini adalah memberikan pelatihan kepada UMKM Nagari Bayua dengan dua pendekatan: (1)metode ceramah dan diskusi, (2) metode demonstrasi. Pemberian pelatihan mengenai pengelolaan keuangan terkait akuntansi diberikan dengan tujuan pelaku UMKM dapat merencanakan target-target keuangan usaha kedepannya dan pelatihan digital marketing dengan tujuan pengembangan usaha berbasis teknologi pada UMKM. Hasil dari kegiatan ini menunjukkan bahwa pelatihan yang diikuti oleh peserta telah memberikan peningkatan penambahan pemahaman bagi peserta pelatihan sebesar 83,75% dari yang sebelumnya hanya 47%.
Co-Authors Abdullah, Muhamad Al Faruq Astra Prima Budiarti Astuti, Enny Diah Bayu Putra Kurniawan Budi Harto Dhiana Ekowati Fiola Finomia Honesty Helga Nuri Honesty Hendy Tannady Ifadhila Irdiana, Sukma Mariska Nur Hanifah MASRIL, MASRIL Mayar Afriyenti Muhammad Abduh Muhammad Aras Prabowo Nanny Mayasari Reza Yonatan Hanata RINI HADIYATI Rosye Rosaria Zaena Siti Aisyah Sonny Santosa Ummu Kalsum