Claim Missing Document
Check
Articles

Found 3 Documents
Search

UPAYA PENINGKATAN PENERIMAAN PAJAK MELALUI PENJUALAN BERBASIS E COMMERCE PADA UMKM KOTA TANGERANG SELATAN Sukarno Sukarno; Septi Wifasari; Budi Setyawan
Jurnal Mitra Manajemen Vol 3 No 9 (2019): Jurnal Mitra Manajemen Edisi September
Publisher : Kresna Bina Insan Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (465.333 KB) | DOI: 10.52160/ejmm.v3i9.281

Abstract

E-commerce sebagai bentuk pemanfaatan teknologi informasi banyak diminati oleh kalangan pelaku bisnis Usaha Mikro, Kecil dan Menengah (UMKM). Kementerian Koperasi dan Usaha Kecil Menengah (Kemenkop UKM) melaporkan di bulan November 2017 sebanyak 3,79 juta usaha mikro, kecil, dan menengah (UMKM) sudah memanfaatkan platform online dalam memasarkan produknya. Penelitian ini bertujuan untuk mengetahui potensi penerapan pajak e-commerce, perkembangan peningkatan jumlah UMKM berbasis e-commerce dan seberapa besar dampak penerapan pajak e-commerce terhadap kelangsungan usaha pada UMKM di Kota Tangerang Selatan. Penelitian ini menggunakan metode kualitatif deskriptif dengan menggunakan data yang diperoleh berdasarkan observasi melalui wawancara dan dokumentasi dengan tulisan yang sistematis kemudian ditafsirkan dan ditarik kesimpulan. Hasil penelitian menunjukkan bahwa para pelaku UMKM di Kota Tangerang Selatan sebagian besar telah memanfaatkan platform e-commerce dalam usahanya namun potensi pajaknya belum dapat digali secara maksimal akibat dari belum adanya database UMKM.
Good Corporate Governance as A Moderating Variable Of The Influence Of Slack Resources on Company Performance Ade Sandra Dewi; Sri Wahyuni Nur; Septi Wifasari; Petrus Valentino Baunsele; Hamdiah
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. I (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4iI.1130

Abstract

This research is a quantitative study with an explanatory approach, namely an approach that creates new novelty with old reference materials. The data used in this study is primary data that the researcher obtained from private company managers spread throughout Indonesia, totaling one hundred and seventy-five managers. The data that the researcher obtained was analyzed using the smart PLS 4.0 analysis tool. The results in this article show that all hypotheses can be accepted and proven. In the first hypothesis, the results can be seen from the first row of the third table above, where the P-values point to positive and are below the 0.05 significance level, namely 0.008. These results align with research [18], which shows the same results, namely that Slack Resources can have a positive relationship direction and a significant influence on Company Performance. In addition, the Good Corporate Governance variable can also moderate the influence of the Slack Resource variable on Company Performance because the P-values point to positive and are below the 0.05 significance level, namely 0.000. Thus, it can be concluded that this article's first and second hypotheses can be accepted and proven.
The Influence of Electronic Word of Mouth on Purchasing Decisions with Attractive Streamers as a Moderating Variable: Penelitian M. Anwar Aini; Rahmat Aji Nuryakin; Septi Wifasari; Udi Iswadi; Muhammad Aqshel Revinzky
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2269

Abstract

This research is a quantitative study with an explanatory approach that has the mission to create new hypotheses, modify hypotheses, and prove hypotheses by relying on previous studies. The data used in this study is secondary data obtained from various credible sources, such as books, scientific articles, magazines, and so on. The result in this article show that the Electronic Word of Mouth variable can have a positive relationship and a significant influence on Purchasing Decisions. This is because the P-Values in the table are positive and below the 0.05 significance level, namely 0.012. These results are in line with several previous studies, namely the research of (I Gusti et al. 2022); (Triwisnu Ronoprasetyo 2018) & (Alrwashdeh 2019). These results mean that better Electronic Word of Mouth by a company can increase the product's market share, increase public recognition, and ultimately increase the number of consumers who make purchasing decisions. In the next row, the Attractive Streamer variable can also moderate the influence of the Electronic Word of Mouth variable on Purchasing Decisions because the P-Values are positive and below the 0.05 significance level, namely 0.000.