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Taxpayer Compliance In The Perspective Of The Theory Of Planned Behavior With The Intention To Pay Land Tax As A Mediation Variable Ayu Widuri; Moh. Thamrin; Nursaid Nursaid; Eko Budi Satoto; Nurul Qomariah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.7311

Abstract

In the state financial structure, taxes occupy a position as the main source of income that has a significant impact on development in Indonesia. This is supported by the fact that more than 70% of total state revenue comes from taxes. This study aims to determine the effect of attitudes, subjective norms, and perceived behavioral control on the intention to pay PBB and taxpayer compliance in Banyuwangi Regency. The population in this study were all Taxpayers in Banyuwangi Regency totaling 822,220 people. The sampling technique used probability sampling, especially simple random sampling and by using the Slovin formula, a sample of 100 respondents was obtained. The data in this study were obtained through a survey method with a questionnaire media. The data analysis technique used partial least square. The results of the study indicate that there is a positive and significant influence of attitude on the intention to pay PBB, there is no positive and significant influence of subjective norms on the intention to pay PBB, there is a positive and significant influence of perceived behavioral control on the intention to pay PBB, attitude has a positive and significant influence on taxpayer compliance, subjective norms have a positive and insignificant influence on taxpayer compliance, perceived behavioral control has a positive and significant influence on taxpayer compliance, intention to pay PBB has a positive and significant influence on taxpayer compliance, intention to pay PBB mediates attitude towards taxpayer compliance, intention to pay PBB does not mediate subjective norms on taxpayer compliance and intention to pay PBB mediates perceived behavioral control on taxpayer compliance. This study is expected to be a recommendation for local governments in improving the achievement of PBB realization.
The Pengaruh Discount, Perceived Ease of Use, Customer Satisfaction, dan E-WOM Terhadap Keputusan Pembelian Ulang di Jasa Go-Food (Studi Kasus Mahasiswa Perguruan Tinggi di Kabupaten Jember) Sabilla Salsa; Eko Budi Satoto; Yohanes Gunawan Wibowo
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i3.2690

Abstract

Penelitian ini bertujuan mengidentifikasi dan menganalisis dampak dari discount, persceived ease of use, customer satisfaction dan e-wom terhadap Keputusan pembelian ulang jasa go-food. Metode yang diterapkan dalam penelitian ini yaitu metode kuantitatif, dengan pengumpulan data dilakukan melalui penyebaran kuesioner. Latar belakang studi ini berfokus pada fenomena meningkatnya popularitas layanan pengantaran makanan online, terutama di kalangan mahasiswa yang menghargai kepraktisan, kecepatan, dan harga yang terjangkau. Kemajuan ilmu pengetahuan dan teknologi mencerminkan perkembangan peradaban manusia. Peran digital dalam perekonomian global terus mengalami peningkatan, dan Indonesia tidak terkecuali dalam mengikuti tren ini. Bahkan, Indonesia diprediksi menjadi pemimpin dalam ekonomi digital di kawasan Asia Tenggara.  Penelitian ini menerapkan metode kuantitatif dengan cara menyebarkan kuesioner kepada 400 mahasiswa yang telah menggunakan layanan GoFood lebih dari dua kali. Teknik analisis data yang diterapkan adalah regresi linier berganda untuk menilai pengaruh masing-masing variabel independen terhadap variabel dependen. Temuan penelitian menunjukkan bahwa diskon berpengaruh positif terhadap Keputusan pembelian ulang. Diskon menarik perhatian mahasiswa karena berkaitan erat dengan harga yang terjangkau. Di sisi lain, customer satisfaction memiliki peranan penting karena mencerminkan pengalaman positif yang mendorong mereka untuk membeli lagi. Sebaliknya, perceived ease of use tidak memiliki pengaruh yang signifikan terhadap keputusan pembelian ulang. Untuk E-WOM memiliki pengaruh terhadap Keputusan pembelian ulang. Hal ini menunjukkan bahwa variabel ini merupakan faktor penting dalam penelitian, mahasiswa lebih memprioritaskan discount, tingkat kepuasan pelanggan dan E-WOM secara keseluruhan. Kesimpulannya, untuk meningkatkan Keputusan pembelian ulang, penyedia layanan seperti GoFood harus lebih meningkatkan strategi pada diskon dan kepuasan pelanggan dan E-WOM yang dapat memperbaiki kepuasan pelanggan
Analisis Corporate Social Responsibility (CSR) Terhadap Citra Perusahaan (Studi Kasus UMKM Tahu di Kabupaten Situbondo) Ainul Yaqin; Eko Budi Satoto; Nursaidah
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i3.2846

Abstract

Tujuan dari penelitian ini adalah untuk melihat bagaimana tanggung jawab sosial perusahaan (CSR), yang terdiri dari tiga dimensi utama CSR: CSR sosial, CSR lingkungan, dan CSR ekonomi, berdampak pada persepsi perusahaan oleh pelaku UMKM tahu di Kabupaten Situbondo.  Metode kuantitatif yang digunakan adalah metode survei. 60 pemilik atau pengelola UMKM yang dikenal menjadi responden.Teknik analisis data yang digunakan adalah regresi linear berganda.Hasil penelitian menunjukkan bahwa ketiga dimensi CSR secara parsial maupun simultan berpengaruh signifikan terhadap citra perusahaan. Secara parsial, CSR sosial, lingkungan, dan ekonomi masing-masing menunjukkan nilai signifikansi < 0,05 yang menandakan adanya pengaruh positif yang signifikan. Di antara ketiganya, CSR ekonomi memiliki pengaruh paling dominan terhadap peningkatan citra usahaNilai R Square sebesar 0,841 menunjukkan bahwa ketiga dimensi CSR dapat menjelaskan 84,1% variabilitas citra perusahaan, sedangkan yang lain adalah faktor di luar model. Hasil ini menunjukkan betapa pentingnya melakukan CSR secara konsisten dan nyata untuk membuat masyarakat melihat usaha lokal dengan baik.. Oleh karena itu, pelaku UMKM disarankan untuk terus memperkuat praktik CSR, khususnya dalam aspek ekonomi dan sosial, guna meningkatkan citra dan daya saing usaha mereka di tengah masyarakat.
Analisis Persepsi Manfaat, Persepsi Kemudahan Penggunaan dan Kepercayaan Konsumen Terhadap Keputusan Penggunaan Uang Eletronik QRIS Pada Cafe Strata Jember Ferdy Agustia Rahman; Eko Budi Satoto; Ira Puspitadewi Samsuryaningrum
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i3.2857

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh persepsi manfaat, persepsi kemudahan penggunaan, dan kepercayaan konsumen terhadap keputusan penggunaan uang elektronik berbasis QRIS pada Cafe Strata Jember. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi linier berganda. Populasi penelitian adalah konsumen yang telah melakukan transaksi menggunakan QRIS di Cafe Strata Jember. Sampel sebanyak 140 responden ditentukan dengan rumus Ferdinand dan teknik purposive sampling. Pengumpulan data dilakukan melalui kuesioner, wawancara, dan observasi langsung. Uji validitas dan reliabilitas menunjukkan bahwa seluruh instrumen penelitian valid dan reliabel. Hasil regresi menunjukkan bahwa ketiga variabel independen memiliki pengaruh positif dan signifikan terhadap keputusan penggunaan QRIS, dengan kepercayaan konsumen sebagai variabel dominan (β = 0,392), diikuti persepsi kemudahan penggunaan (β = 0,290) dan persepsi manfaat (β = 0,253). Nilai Adjusted R² sebesar 0,563 mengindikasikan bahwa 56,3% variansi keputusan penggunaan dapat dijelaskan oleh model, sisanya dipengaruhi oleh faktor eksternal lainnya. Penelitian ini menegaskan pentingnya peningkatan literasi digital dan penguatan kepercayaan pengguna sebagai strategi efektif dalam mendorong adopsi sistem pembayaran non-tunai berbasis QRIS, terutama pada sektor UMKM.
The Influence of Corporate Culture, Competency, and Training & Development on Employee Performance with Leadership as an Intervening Variable Rohmah, Nurul; Qomariyah, Nurul; Martini, Ni Nyoman Putu; Satoto, Eko Budi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The competitive nature of the skincare and healthy care industry demands companies to have a strong corporate culture, competent employees, and effective leadership to achieve optimal performance. This study aims to examine the influence of corporate culture, competence, training & development on employee performance with leadership as a mediating variable at PT. FTWO Sukses Globalindo Banyuwangi. The study population consisted of 117 employees with a sample of 102 respondents. The analysis method used was Partial Least Square Structural Equation Modeling (PLS-SEM). The results showed that corporate culture, competence, and training & development have a positive and significant effect on employee performance. Leadership was proven to act as a mediating variable that strengthens the influence of these three variables on performance. These findings indicate that the stronger the corporate culture, the higher the employee competence, and the more effective the training and development programs carried out, the more optimal employee performance will be through effective leadership. This study recommends that companies continue to strengthen the implementation of an adaptive corporate culture, improve competency development programs based on job needs, and encourage participatory and transformational leadership styles to maintain the sustainability of employee performance improvements in the long term.
RELATIONSHIP BETWEEN DIGITAL GREEN MARKETING, EASE OF APPLICATION, CUSTOMER SATISFACTION, AND CUSTOMER LOYALTY Catur Palupi; Eko Budi Satoto; Retno Endah Supeni
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 2 (2026): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jam-ekis.v9i2.9847

Abstract

The era of globalization is the basis for the increasing use of mobile banking services and the demand for the application of sustainability principles in banking marketing practices, especially in the BRImo application. Green digital marketing and ease of use of applications are seen as important factors that can affect customer satisfaction and loyalty in the current era of digital banking transformation. This study uses a quantitative approach with a survey technique to customers who use the BRImo application as respondents, where data is collected through a structured questionnaire and analyzed to test the influence of digital green marketing and ease of application on customer satisfaction and loyalty, including the role of satisfaction as a mediating variable. The results of the study show that green digital marketing and ease of application have a positive and significant effect on customer satisfaction of BRImo users, which further strengthens customer loyalty, as well as that these two variables also have a significant direct influence on loyalty. This study aims to analyze the influence of Green digital marketing and ease of application on customer loyalty of BRImo users, both directly and indirectly through customer satisfaction as a mediation variable
The Influence of the Work Environment and Competency on Performance Through Organizational Commitments as Intervening Variables (Study on the Poverty Reduction Coordination Team Bapedda Bondowoso Regency) Paramitha Rakhmawati; Eko Budi Satoto; Ni Nyoman Putu Martini
International Journal of Management Science and Information Technology Vol. 2 No. 1 (2022): January - June 2022
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v2i1.468

Abstract

This research is motivated by data on the percentage of poor people in Bondowoso Regency which is still fluctuating. Also based on the achievement of performance in the context of accelerating poverty reduction, the Sweet Tape Movement has not been optimal. The purpose of this study was to determine directly or indirectly the influence of the work environment and employee competence on employee performance through organizational commitment as an intervening variable for members of the Bondowoso Regency Poverty Reduction Coordination Team. The population of this study was 250 employees, while the number of samples was 125 people using purposive sampling technique. The analysis technique used is the Structural Equation Model (SEM) using WarpPLS 5.0. 1. the results of data analysis indicate that the test results have a significant effect on the work environment on organizational commitment of 0.001; 2. the test results have a significant effect of employee competence on organizational commitment of 0.001; 3. the test results have a significant effect of the work environment on the performance of members of 0.001; 4. the test results have a significant effect of employee competence on the performance of members of 0.001; 5. the test results have a significant effect of organizational commitment on the performance of members of 0.009; 6. The indirect effect of the work environment on the member's performance variable through the intervening variable of organizational commitment is 0.079 with a significant level of 0.010; 7. The indirect effect of the employee competence variable on the performance of members through the intervening variable of organizational commitment is 0.065 with a significant level of 0.015.
Effect of Transformational Leadership Style, Work Motivation and Work Environment on Employee Performance With Employee Commitment as Intervening Variable (Study on Sub-District in Bondowoso Regency) Andri Setiawan; Eko Budi Satoto; Nurul Qomariah
International Journal of Management Science and Information Technology Vol. 2 No. 2 (2022): July - December 2022
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v2i2.473

Abstract

This study uses a sampling technique that is non-probability sampling with purposive sampling technique. The purpose of the study was to determine the effect of transformational leadership style, work motivation and work environment on employee performance with employee commitment as an intervening variable. This type of research is a quantitative study of the phenomenon in this study the lack of performance effectiveness that has not yet reached the program realization target. The population in this study were ASN employees in 23 sub-districts of Bondowoso Regency as many as 424 employees. The analysis technique used is the Structural Equation Model (SEM) using WarpPLS 5.0. The test results prove that transformational leadership, work motivation and work environment have a positive and significant effect on employee commitment. The test results prove that transformational leadership, work motivation has a positive and significant effect on employee performance and the work environment has no effect on employee performance. The test results prove that employee commitment has a positive and significant effect on employee performance. The test results prove that transformational leadership, work motivation and work environment have a positive and significant effect on employee performance through employee commitment.
The Influence of Work Facilities and Competence on the Performance of Dapodik Operators at Public Middle Schools in Jember Regency Ibin ‘Atho Illah Askany; Eko Budi Satoto; Abadi Sanosra; Nurul Qomariah
International Journal of Management Science and Information Technology Vol. 4 No. 2 (2024): July - December 2024
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v4i2.3166

Abstract

The complexity of school operator work is a challenge for every institution to maintain optimal data quality. However, several institutions show that the operator's work targets have not been achieved in carrying out their duties and functions. Therefore, the purpose of this study is to directly determine and analyze the influence of work facilities and competence on the performance of junior high school operators in the Jember Regency Education Office. The number of samples in this study was 94. Validity test and reliability test analysis were used as an effort to determine the validity and reliability of a construct. Hypothesis test analysis was also carried out in order to obtain direct influence results. The results of the data analysis showed that the work facility variable had a significant effect on operator performance. Meanwhile, employee competence also had a significant effect on the performance of junior high school operators in the Jember Regency Education Office. This study provides a very important contribution related to the relationship between work facilities, competence and employee performance. The results show that facilities and competence show that they can improve employee performance, which theoretically strengthens the idea that facilities and competence can improve performance.
PENGENALAN SEJAK DINI SAHAM SYARIAH BAGI IKATAN PELAJAR MUHAMMADIYAH KABUPATEN JEMBER Eko Budi Satoto; Kosjoko Kosjoko; Yayah Ikhda Nevia; Seno Sumowo
Jurnal Abdi Insani Vol 13 No 6 (2026): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v13i6.3913

Abstract

Pendahuluan (latar belakang): Pimpinan Daerah Ikatan Pelajar Muhammadiyah (IPM) Kabupaten Jember belum memiliki keterampilan melakukan analisa fundamental dalam investasi saham Tujuan kegiatan: Tujuan dari kegiatan ini adalah Pimpinan Daerah Ikatan Pelajar Muhammadiyah (IPM) Kabupaten Jember memiliki keterampilan melakukan analisa fundamental dalam investasi saham Metode kegiatan: Kegiatan pengabdian ini dilaksanakan dalam 5 (lima) tahapan pengabdian. Kelima tahapan pengabdian itu diantaranya pertama, Sosialisasi analisa fundamental dalam investasi saham. Kedua, pelatihan pemanfaatan analisa fundamental dalam investasi saham. Ketiga, penerapan analisa fundamental dalam investasi saham. Keempat, pendampingan dan evaluasi penerapan analisa fundamental dalam investasi saham. Kelima Keberlanjutan Program terdiri dari pembentukan Tim khusus analisa fundamental dalam investasi saham. Hasil kegiatan: Hasil pretest menunjukkan bahwa kemampuan peserta berada dalam kategori sedang yakni rata-rata 20. Setelah diadakan posttest kemampuan Pimpinan Daerah (PD) Ikatan Pelajar Muhammadiyah (IPM) Kabupaten Jember rata-rata 82,43. Hal ini mengindikasikan bahwa kemampuan Pimpinan Daerah (PD) Ikatan Pelajar Muhammadiyah (IPM) Kabupaten Jember meningkat rata-rata sebesar 62,43. Kesimpulan: Pelaksanaan kegiatan pengabdian kepada Masyarakat ini telah mampu meningkatkan kemampuan Pimpinan Daerah (PD) Ikatan Pelajar Muhammadiyah (IPM) Kabupaten Jember.
Co-Authors Abadi Sanosra Aditya Dimas Pratama Aditya Surya Manggala Agus Prasetyo Utomo Ahmad Firdaus, Ahmad Ahmad Izzuddin Ahmad Izzuddin Ainul Yaqin Amri Gunasti Andri Setiawan Andri Setiawan Anggraeni, Novi Annisa Fitriana Artiantyo Wirjo Utomo Aspirandi, Rendy Mirwan Ayu Widuri Bayu Wijayantini, Bayu Budi Santoso Budi Satria Bakti Camelia, Mirza Hidayatul Catur Palupi Daris Gunarto Dewi, Nindi Kumala Diah Ayu Lestari, Diah Ayu Diniah, Ainul Duwi Antoro DWI CAHYONO Endang Fatmawati Erna Ipak Rahmawati Ferdy Agustia Rahman Gunarto, Daris Hairul Anwar, Hairul Hamduwibawa, Rofi Budi Herlambang, Toni Hidayatullah, Rachmad Dando Ibin ‘Atho Illah Askany Ida Ayu Putu Sri Widnyani Insani, Iqbal Bagus Satria Iqbal Bagus Satria Insani Ira Puspitadewi S Irianti, Lutvia Ragilta Iskandar Umarie Izzudin, Ahmad Kosjoko Kosjoko Kosjoko Kosjoko Krisnadhi Hariyanto, Krisnadhi Laella Wardiah Lien Maulina Mahardika, Husein Satria Maheni Ika Sari Malik , M. Musthabiq Dzikril Martini, Ni Nyoman Putu Masno Marjohan Mega Fatimah Rosana Moh. Halim Moh. Thamrin Mufarida, Nely Ana Muhammad Lutfi Muhammad Umam Mubarok Muhtar Muhtar Murtaliningtyas, Wenny Mu’ah Nanang Saiful Rizal Nathasya, Fara Ditha Nely Ana Mufarida Ni Nyoman Putu Martini G Nursaid Nursaid Nursaid Nursaidah Nursaidah Nursaidah Nursaidah, Nursaidah Nurul Qomariah Nurul Qomariyah Nurul Rohmah Onny Purnamayudhia P.A.N, Febriyan Palupi, Anita Dyaning Paramitha Rakhmawati Permatasari, Desta Intan Pratiwi, Yuli Eka Priyono, Pujo Puspitadewi S, Ira Putra, Alfian Perdana Putri, Mika Masarina Putri, Shafa Tamtowi Putu Martini, Ni Nyoman Rakhmawati, Paramitha Restian, Yhoni Retno Endah Supeni Rina Ari Ruliati Roshida, Alzena Rusdiyanto Rusdiyanto, Rusdiyanto Sabilla Salsa Sahida, Ayunda Septia Wulandari Samsuryaningrum, Ira Puspitadewi Sarifuddin Seno Sumowo Setiyo Ferdi Yanuar Setyawan, Ari Shafa Tamtowi Putri Sherry Adelia Sofi Aliyah Sofyan Rofi Sri Suherning Sumowo, Seno Susbiyani, Arik Suyanto Suyanto Syah, Aldi Firman Tatit Diansari Reskiputri, Tatit Diansari Taufan Abadi Thamrin, Mohammad Toni Herlambang Toni Herlambang Totok Dwi Kuryanto Trisafe Lukman Candra Umamy, Septy Holisa Umarie, Iskandar Umarie, Winda Islamiyah Valentha, Fangky Vedhia Wati, Agustina Setyo Wenny Murtaliningtyas Winahyu, Pawestri Wulandari, Dwi Agustin Yandari, Aprilya Dwi Yanuar, Setiyo Ferdi Yayah Ikhda Nevia Yohanes Gunawan Wibowo Yudyarto, Koeshar Zainullah, Anas Wahyu Zalkha Soraya