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FACTORS OF COMPLIANCE, NEGOTIATION, MORAL, PROFIT MANAGEMENT, FISCAL POLICY IN EXECUTING TAX OBLIGATIONS (Case research on MSME processing industry in Mojokerto) Hartono Hartono; Nersiwad Nersiwad; Fachrudy Asj’ari
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 1 (2022): IJEBAR
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i1.4716

This research aims to analyze how the behavior of MSME taxpayers in carrying out their tax obligations. The research population is MSME taxpayers domiciled in Mojokerto. The sample of this research involved 42 respondents using the purposive sampling method, questionnaire as an instrument, and processed using SEM approach Warp PLS 6.0. The results show that taxpayer compliance behavior, taxpayers' willingness to negotiate, and provision of financial statements based on earnings management positively impact tax obligations as measured by the amount of voluntary tax compliance. Still, the tax morale of taxpayers has a negative impact on tax obligations incurred, calculated based on the value of voluntary tax compliance, taxpayer compliance behavior, the willingness of taxpayers to negotiate, provision of financial reports based on earnings management mediating the perception that MSME fiscal policy has a positive impact on tax obligations as measured by the value of voluntary tax compliance. In contrast, the tax morale of taxpayers is mediated by the perception of MSME's fiscal policy having a negative impact on voluntary tax compliance. Recently, it found that obedient taxpayers in carrying out their tax obligations are influenced by the behavior of taxpayers, not because of regulations. Behavior is seen from economic conditions, finances using a fiscal policy approach for MSMEs, and a conceptual system based on a developing view of the tax policy. . Keywords : Taxpayer Behavior, Tax Obligations, and Voluntary Tax Compliance.

Pengaruh Kualitas Pelayanan, Harga Dan Promosi Terhadap Kepuasan Konsumen di Muliamart Garnis Savitri; Nersiwad Nersiwad; Budi Utami
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 1 No. 5 (2023): Oktober : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v1i5.208

The more stringent developments in business life, the more difficult it is for any company to maintain customer satisfaction from its competitors. For this reason, service quality is needed to retain consumers, not only service quality, price and promotion are also the most important things in retaining consumers. This study aims to identify the effect of service quality, price, and promotions significantly on customer satisfaction at Muliamart. The sample used was 100 respondents. The method used uses quantitative methods. The sampling technique used in this study was purposive sampling technique, namely sampling with certain criteria. The analysis model used is multiple linear regression analysis processed using SPSS 2022. The results of this study indicate that Service Quality has a partial effect (3.636 > 1.988), Service Price has a partial effect (2.427 > 1.988), and Service Promotion has a partial effect of (3.422 > 1.988) t-count > t-table on Satisfaction. Meanwhile, service quality, price, and promotion have a simultaneous effect of (46,765 > 2,700) f-count > f-table on consumer satisfaction. the magnitude of the coefficient of determination (R Square) is 0.594 or equal to 59.4%. And the rest is influenced by other variables.

Pengaruh Literasi Keuangan Dan Gaya Hidup Terhadap Perilaku Pengelolaan Keuangan Pada Siswa SMKN 1 Jetis Sofia Dewi Anggraini; Nersiwad Nersiwad; Yuliasnita Verlandes
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 1 No. 5 (2023): September : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v1i5.132

The development of financial management was pioneered by the behavior of a person in the decision-making process. Financial management must lead to responsible financial behavior so that all finances for both individuals and families can be managed properly. Early financial planning will help a person to realize his life goals. A student is an age at the stage of self-development to establish attitudes and lifestyle behaviors and be able to carry out good financial planning by understanding financial literacy correctly. This research was conducted by distributing questionnaires via Google form to students at SMKN 1 Jetis who met the research criteria, namely ages 16-18 years. The research sample was 1256 students using a purposive sampling technique, so that 93 respondents were needed. The data analysis technique uses multiple linear regression data analysis with the help of SPSS 25. The results show that the financial literacy variable has a positive and significant influence on financial management behavior, lifestyle has a positive and significant influence on financial management behavior, and financial literacy and lifestyle variables simultaneously influence the behavior of financial management.

Pengaruh Love Of Money Dan Dender Terhadap Pengelolaan Keuanagan Pribadi Pada Generasi Z Di Kota Mojokerto Dilla Agustin; Nersiwad Nersiwad; Yuliasnita Verlandes
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1980

This research is motivated by the existence of financial problems in the younger generation, namely the influence of love of money and gender on personal financial management in generation Z in Mojokerto City. This study uses primary data obtained from distributing questionnaires distributed to respondents. In this study, a sampling technique was used, namely random sampling from a total of 14,857 population so that the number obtained from the calculation of the slovin formula was 99 respondents which were rounded up to 100 respondents. The analytical method to be used in this study uses multiple linear regression analysis using SPSS ver. 22 data needed to score the data, plan the tests that will be used to input data and analyze the answers to each hypothesis or research question. as well as, used to examine the relationship between love of money on financial management and gender on financial management in generation Z in Mojokerto City. The results of this study indicate that love of money partially has a significantly positive effect on personal financial management, gender partially has a significantly positive effect on personal financial management.

Pengaruh Konten Marketing, Online Customer Review dan Desain Produk terhadap Keputusan Pembelian Toko Ummicha Desa Kalen Kecamatan Dlanggu Kabupaten Mojokerto Muhammad Fiki Dermawan; Nersiwad Nersiwad; Budi Utami
Jurnal bintang manajemen Vol. 3 No. 2 (2025): Juni : Jurnal Bintang Manajemen (JUBIMA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jubima.v2i3.3307

With the existence of online marketing platforms such as TikTok stores that have a significant impact on people's lives and offer various sales features, digital development is currently expanding. Ummicha Store in Kalen Village, Dalanggu District, Mojokerto Regency, became the location of the study. The purpose of this study was to determine the effect of product design, online customer reviews, and marketing content on purchasing decisions at the Ummicha store. The sample in this study was 140 people, with four variables, namely Product Design (X3), Marketing Content (X1), Online Customer Review (X2), and Purchase Decision (Y1). The population of this study were customers or visitors to the Ummicha store in Kalen Village, Dalanggu District, Mojokerto Regency. The calculated F value of the study was 43.604, which is greater than the F table of 2.671 with a significance level of 5% and a significance level of 0.000. Therefore, it can be concluded that the variables Marketing Content, Online Customer Review, and Product Design on Purchasing Decisions have a significant influence on the purchasing decisions of Ummicha store customers. In the multiple linear regression analysis test of this study, the equation Y = 3.868 + 0.194 X1 + 0.466 X2 + 0.309 X3 was found. After the hypothesis was tested, it was found that purchasing decisions were significantly influenced by all independent variables with a significance value of less than 0.05.

Pengaruh Harga, Kualitas Produk dan Citra Merek Terhadap Keputusan Pembelian Kerupuk Cassava pada Umkm Bintang Anugrah Kota Mojokerto Amelia Asma’ul Windasari; Nersiwad Nersiwad; Toto Heru Dwihandoko
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 1 No. 3 (2023): JULI : Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v1i3.153

This study aims to determine the effect of price, product quality and brand image on purchasing decisions of cassava crackers at UMKM Bintang Anugrah, Mojokerto City. The type of research used is quantitative research, namely to test hypotheses and show the relationship between the variables analyzed. The data sources used in this study are primary and secondary data, in which the primary data is the result of an online questionnaire using a Likert scale, while the secondary data is obtained from analyzing books, information and sources that already exist and are related to research information. The population in this study were consumers who had bought Cassava Crackers at UMKM Bintang Anugrah. The sample in the study consisted of 85 respondents using the Hair at al formula with a sampling technique using a non-probability sampling technique with a purposive sampling method, namely a method where researchers select samples based on research knowledge about the sample to be selected. Processing of this research data includes validity test, reliability test, classic assumption test, multiple linear regression test, coefficient of determination test (R2), T and F test. The results of this study can be concluded that price has a significant and positive effect on purchasing decisions of (2.446 > 1.989), product quality has a significant and positive effect on purchasing decisions (3.020 > 1.989) and brand image has a significant and positive effect on purchasing decisions (4.223 > 1.989). And all independent variables have a significant and positive effect on purchasing decisions of (25.250 > 2.72).

Pengaruh Love Of Money Dan Dender Terhadap Pengelolaan Keuanagan Pribadi Pada Generasi Z Di Kota Mojokerto Dilla Agustin; Nersiwad Nersiwad; Yuliasnita Verlandes
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1980

This research is motivated by the existence of financial problems in the younger generation, namely the influence of love of money and gender on personal financial management in generation Z in Mojokerto City. This study uses primary data obtained from distributing questionnaires distributed to respondents. In this study, a sampling technique was used, namely random sampling from a total of 14,857 population so that the number obtained from the calculation of the slovin formula was 99 respondents which were rounded up to 100 respondents. The analytical method to be used in this study uses multiple linear regression analysis using SPSS ver. 22 data needed to score the data, plan the tests that will be used to input data and analyze the answers to each hypothesis or research question. as well as, used to examine the relationship between love of money on financial management and gender on financial management in generation Z in Mojokerto City. The results of this study indicate that love of money partially has a significantly positive effect on personal financial management, gender partially has a significantly positive effect on personal financial management.

Pengaruh Brand Trust Dan Brand Image Terhadap Keputusan Pembelian Sepeda Motor Merek Honda Scoopy Di PT. Tunas Dwipa Matra Mojosari Anik Musayadah; Nersiwad Nersiwad; Budi Utami
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 3 (2023): Agustus : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i3.107

This study aims to examine how much influence brand trust and brand image have on purchasing decisions of Honda Scoopy motorcycles at PT. Tunas Dwipa Matra Mojosari. This type of research is quantitative research. The data analysis used in this study is PLS (Partial Least Square). The population in this study were all consumers who had purchased a motorcycle at PT. Tunas Dwipa Matra. The sample of this research is 100 respondents calculated using the slovin formula. The sampling technique uses a non-probability sampling technique, namely purposive sampling. The results of this study show that brand trust has a significant positive effect on purchasing decisions for Honda Scoopy motorcycles at PT. Tunas Dwipa Matra Mojosari. Brand image has a significant positive effect on purchasing decisions of Honda Scoopy motorcycles at PT. Tunas Dwipa Matra Mojosari.

Pengaruh Profesionalisme dan Disiplin Kerja terhadap Kinerja Guru di MTSN 1 Mojokerto M.Nafi'us Sofyannas Thohirin; Nersiwad Nersiwad; Yuliasnita Verlandes
Jurnal Visi Manajemen Vol. 11 No. 3 (2025): September : Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v11i3.759

This study aims to analyze the influence of professionalism and work discipline on teacher performance at MTsN 1 X. Professionalism is the attitude and ability of teachers in carrying out tasks in accordance with established competency standards, while work discipline reflects teacher compliance with the rules and responsibilities given. Teacher performance is seen as an important factor in determining the quality of education, so this study is relevant to support school quality improvement. This study uses a quantitative approach with a survey method. The study population was all 55 teachers at MTsN 1 X, who were also sampled using a saturated sampling technique. The research instrument was a Likert scale questionnaire that had passed validity and reliability tests. Data analysis was carried out by multiple linear regression using the latest version of the SPSS program. The statistical analysis was conducted to determine both partial and simultaneous effects of the independent variables on teacher performance. The results showed that professionalism partially had a significant effect on teacher performance with a significance value of 0.004. Work discipline also had a significant effect with a significance value of 0.003. The simultaneous test showed that professionalism and work discipline together had a significant effect on teacher performance with a significance value of 0.000. The coefficient of determination (R²) of 0.536 indicates that 53.6% of the variation in teacher performance can be explained by these two variables, while the remaining 46.4% is influenced by factors outside this study. These findings highlight the importance of maintaining professional standards and strict discipline to achieve optimal educational outcomes. The implication of this research is the need for schools to design targeted and sustainable teacher development programs to improve professionalism and work discipline. In conclusion, fostering professionalism and discipline is a strategic step to enhance teacher performance and educational quality.

Pengaruh Gaya Kepemimpinan Transformasional, Lingkungan Kerja Fisik dan Kompensasi Intrinsik terhadap Kinerja Karyawan di CV. Nina Etik Garment Indonesia Novi Oktavia Fatikhatin; Nersiwad Nersiwad; Kasnowo Kasnowo
Jurnal Visi Manajemen Vol. 11 No. 3 (2025): September : Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v11i3.768

This study aims to determine the influence of transformational leadership style, physical work environment, and intrinsic compensation on employee performance on CV. Nina Etik Garment Indonesia, a written batik industry operating in Mojokerto. The background of this research departs from the phenomenon of low employee productivity which is allegedly influenced by internal and external factors of the organization. The research method used is a quantitative approach with a census method for all permanent employees totaling 39 people. Data analysis was carried out using Structural Equation Modeling–Partial Least Square (SEM-PLS) based on the SmartPLS 4.1.1.2 application. The results show that only the physical work environment has a significant effect on employee performance. This indicates that the factors of comfort, security, and the feasibility of work facilities have a dominant role in improving employee performance. In contrast, transformational leadership styles and intrinsic compensation have not been shown to have a significant impact. These findings provide an idea that the motivation of employees in the creative industry sector based on local culture such as written batik is more influenced by the real working conditions they face on a daily basis than by a leadership approach or non-financial reward alone. The practical implication of this research is the need for company management to prioritize improving the physical aspects of the work environment, such as lighting, ventilation, cleanliness, and ergonomic workspace layout. By creating a comfortable and supportive work environment, employee productivity and performance can be significantly improved. In addition, although there is no significant effect in this study, leadership style and intrinsic compensation still need to be considered in order to create a balance in the sustainable human resource management strategy and be able to support innovation, creativity, and competitiveness of the company.

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