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Peran Sikap dan Inovasi Merek dalam Meningkatkan Ekuitas Merek pada Nasabah Bank Mandiri di Jakarta Barat Raymond Cipto Aryananda; Richard Andrew
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 3 (2025): Agustus : 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.v3i3.2050

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This study aims to examine the effect of attitude and brand innovation on brand equity among Bank Mandiri Customers in West Jakarta. In the face of increasing competition in the banking industry, effective brand management is crucial for maintaining market position and enhancing customer loyalty. This research uses a quantitative approach by analyzing data from 100 respondents who are involved in transactions at Bank Mandiri. The data is analyzed using Structural Equation Modeling (SEM) to explore the relationships between variables. The findings show that both brand attitude and brand innovation have a significant positive effect on brand equity. Specifically, a positive brand innovation enhances perceptions of quality and the brand’s competitiveness in the market. This study provides practical implications for Bank Mandiri’s management in formulating more effective marketing strategies by considering these two factors. The research also emphasizes the importance of innovation that aligns with customer expectations in strengthening brand equity in the competitive banking market.
Peran Kepercayaan, Kemudahan Penggunaan dan Kenyamanan dalam Meningkatkan Loyalitas Pelanggan pada Aplikasi M-Tix Hermawan, Nichollas; Andrew, Richard
Jurnal Manajerial Dan Kewirausahaan Vol. 7 No. 3 (2025): Jurnal Manajerial dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmk.v7i3.34643

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Aplikasi digital berbasis android terus mengalami perkembangan pesat, seiring dengan meningkatnya adaptasi teknologi. Salah satu aplikasi yang menjadi sorotan dalam layanan pembelian tiket di Indonesia adalah M-Tix, yang dikelola oleh PT Nusantara Sejahtera Raya Tbk. Di tengah persaingan industri digital yang semakin ketat, kepercayaan, kemudahan penggunaan, dan kenyamanan menjadi faktor penting dalam meningkatkan loyalitas pelanggan. Penelitian ini bertujuan untuk menguji pengaruh kepercayaan, kemudahan penggunaan dan kenyamanan terhadap loyalitas pelanggan aplikasi M-Tix. Penelitian dilakukan dengan metode deskriptif kuantitatif, melibatkan 100 responden yang datanya dikumpulkan melalui kuesioner online. Data dianalisis menggunakan teknik PLS-SEM (Partial Least Square–Structural Equation Modeling) dengan bantuan software Smart PLS 4.0. Hasil penelitian menunjukkan bahwa (1) kepercayaan berpengaruh positif dan signifikan terhadap loyalitas pelanggan, (2) kemudahan penggunaan berpengaruh positif dan signifikan terhadap loyalitas pelanggan, dan (3) kenyamanan berpengaruh positif dan signifikan terhadap loyalitas pelanggan. Hal ini menegaskan bahwa kepercayaan, kemudahan penggunaan, dan kenyamanan merupakan faktor krusial dalam mempertahankan loyalitas pelanggan aplikasi M-Tix. Oleh karena itu, PT Nusantara Sejahtera Raya Tbk diharapkan dapat meningkatkan aspek tersebut dalam pengembangan aplikasi M-Tix supaya mampu meningkatkan loyalitas pelanggan. Android-based digital applications continue to experience rapid development, along with the increasing adaptation of technology. One of the applications that is in the spotlight in ticket purchasing services in Indonesia is M-Tix, which is managed by PT Nusantara Sejahtera Raya Tbk. In the midst of increasingly tight digital industry competition, trust, ease of use, and convenience are important factors in increasing customer loyalty. This study aims to test the effect of trust, ease of use, and convenience on customer loyalty in the M-Tix. The study was conducted using a quantitative descriptive method, involving 100 respondents whose data were collected through an online questionnaire. Data were analyzed using the PLS-SEM (Partial Least Square-Structural Equation Modeling) technique with the help of Smart PLS 4.0 software. This study showed that (1) trust has a positive and significant effect on customer loyalty, (2) ease of use has a positive and significant effect on customer loyalty, and (3) convenience has a positive and significant effect on customer loyalty. This confirms that trust, ease of use, and convenience are crucial factors in maintaining customer loyalty in the M-Tix. Therefore, PT Nusantara Sejahtera Raya Tbk is expected to improve these aspects in the development of the M-Tix to increase customer loyalty.
THE SYNERGY OF TAX DIGITALIZATION IN ENHACING TAX COMPLIANCE Andrew, Richard; Lusy; Mastan, Stanislaus Adnanto; Pranata, Yosef
Jurnal Akuntansi Kontemporer Vol. 17 No. 3 (2025): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i3.7627

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Research Purposes This study examines how digitalization, tax understanding, and technology-based socialization influence MSME taxpayer compliance.The research focuses on MSMEs in Surabaya and Sidoarjo, East Java—regions with the third-largest MSME populations in Indonesia, totaling over 1.2 million businesses. Sidoarjo hosts approximately 206,000 MSMEs, while Surabaya has 65,000. Both regions serve as major industrial hubs in East Java. Research Method Using a purposive sampling method, data were collected through a structured questionnaire distributed via Google Forms, employing a 5-point Likert scale. This quantitative study aims to analyse whether the increasing level of digitization and technology-driven tax initiatives can sustain MSME taxpayer compliance amid the rapid advancements of the Industrial Revolution 5.0. Research Results and Findings The study emphasizes the importance of taxpayer education and the effectiveness of digital tax systems in fostering long-term compliance among MSMEs, contributing to the broader discourse on sustainable tax practices in a digital economy.
FACTORS INFLUENCING PURCHASE INTENTION OF FRENCH FRIES 2000 Wijaya, Nicolas Pratama; Andrew, Richard
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1422-1432

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PT. Siantar Top, Tbk., the company of nationwide product, French Fries 2000, is currently navigating significant challenges in its sales performance, with a reported decline of 3.33% compared to the previous year. Specifically, sales have decreased from Rp4.931.554.000,00 to Rp4.767.207.000,00. This downturn is primarily attributed to a reduction in consumer purchase intention, which appears to be influenced by several critical factors. Among these are product quality, which can affects consumer trust in a brand or company; product availability, which can limit purchasing opportunities on the product; and product safety, as consumers increasingly prioritize health and safety in their purchasing behavior due to the new normal established by Corona viruses. The objective of this study was to examine the influence of product quality, availability of product, and safety of product on intention to purchase French Fries 2000 products. The population in this study consists of 100 consumers who are aware of, have personally purchased, and have consumed French Fries 2000 products in the Jabodetabek area. The convenience sampling method was used by distributing questionnaires both directly and online through Google Forms media which were then analyzed using PLS-SEM. The findings of this study indicate that product quality can affect purchase intention in French Fries 2000 products, product availability can affect purchase intention in French Fries 2000 products and product safety can affect purchase intention in French Fries 2000 products.
PENDAMPINGAN INOVASI BISNIS PARFUM HIPOALERGENIC Halan, Yohanes Fabiyola; Andrew, Richard; Mastan, Stanislaus Adnanto; Lusy, Lusy
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 1 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i1.16426

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Pendampingan inovasi bisnis meruapakan suatu hal yang penting dalam suatu implementasi pengembangan ide dan inovasi dari suatu bisnis yang tertuang dalam melakukan penjualan produk maupun jasa. Di era revolusi industri 5.0, setiap bisnis harus selalu berinovasi dengan bantuan teknologi yang ada, dan disini Sering kali bisnis dibuat secara asal-asalan tanpa melihat metode yang benar dan tepat. Alasan pemilihan topik pengabdian masyarakat ini agar sesuai urgensi saat ini membantu pemikiran mengenai inovasi bisnis khususnya parfum hipoalergenic di era sekarang. Metode pengabdian dilakukan secara kualitatif dengan penerjungan langsung dalam membantu individu dalam membentuk bisnis mereka, metode focused group discussion, observasi dan partisipasi dilakukan dalam laporan ini. Ringkasan hasil didapat bahwa pembantuan perancangan inovasi bisnis khususnya parfum hipoalergenic melalui analisis operasional dan perhitungan HPP. Hal ini berkaitan dan memperhatikan dari sisi customer/market dan juga keuangan. Pengabdian masyarakat ini memiliki hasil yang penting dalam perancangan bisnis parfum anak muda gen z diera sekarang
THE INFLUENCE OF LEADERSHIP STYLE, AND GREEN MANAGEMENT ACCOUNTING ON THE SUSTAINABILITY PERFORMANCE OF CATHOLIC UNIVERSITIES IN INDONESIA Andrew, Richard; Lusy, Lusy; Pranata, Yosef
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i3.18275

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Sustainability performance is an issue that has become phenomenal lately in the era of Industrial Revolution 5.0. Not only companies are the object of special attention towards sustainability performance based on profit goals, but non-profit (nonprofit) based organizations also continue to strive to achieve sustainability performance. The Catholic University as one of the non-profitoriented organizations must continue to maintain its performance in order to achieve sustainability performance. The object of research in this study are all Catholic universities in Surabaya and Jakarta. The choice of place is because the two cities are the two largest cities in Indonesia and have the best Catholic universities in Indonesia. Sampling technique in this study using purposive sampling. This type of research is quantitative research with questionnaires through Google Form with a Likert scale of 1-5.The purpose of this study was to analyze and examine the influence of leadership style, and Green Management Accounting on sustainability performance. The specific purpose of this study is to see the role of Green management accounting on the sustainability performance of Catholic universities in Indonesia is maintained in the midst of rapid technological developments in the Industrial Revolution 5.0. The urgency of this research is if the Catholic University in Indonesia has a different level of understanding, Knowledge-Based Leadership Style, Green Management Accounting and Sustainability Performance, specific specifications in this research, more focus on the theme of green Management Accounting and sustainable Accounting Research in terms of the level of leadership style, Green Management Accounting.
THE EFFECT OF AWARENESS KNOWLEDGE OF TECHNOLOGY-BASED TAX, AND TAX SANCTIONS AGAINST MSME TAXPAYER COMPLIANCE Andrew, Richard; Lusy, Lusy; Mastan, Stanislaus Adnanto; Septian, Winda
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.11678

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The highest source of state revenue comes from tax revenue,according to the DGT (2023) explaining that the source of state tax revenue is IDR 162 trillion. This tax source is used for the construction of facilities for communities throughout Indonesia. A taxpayer is required to always comply both in terms of reporting property through a notification letter (SPT) and tax payments each year. The object of research in this study is all MSME taxpayers registered in Sidoarjo and Surabaya.The selection of places is because East Java province has the third largest number of MSMEs after West Java and Central Java with data of 1,153,576 in 2022. Sidoarjo is one of the districts with the largest number of MSMEs in Indonesia at 206,000, while Surabaya is the capital of East Java province and has a total of 60,000 MSMEs in 2021. Surabaya and Sidoarjo are also the two largest industrial sites in East Java compared to other regions. Sampling techniques in this study using purposive sampling. This type of research is quantitative research with questionnaires through Google Form with a Likert scale of 1-5.The purpose of this study is to analyze and test the effect of taxpayer awareness, technology-based tax knowledge and tax sanctions on MSME taxpayer compliance. The specific purpose of this study is to see whether the level of compliance of an MSME taxpayer is maintained in the midst of extraordinary technological developments in the Industrial Revolution 5.0. The urgency of this study is that if MSME taxpayers have a level of awareness, science and technology-based knowledge, different tax sanctions and different taxpayer compliance, the special specifications in this study, focus more on the theme of sustainable tax research in terms of level of awareness, knowledge and tax sanctions. The stages of this research include: (1) Preparing questionnaires related to factors that affect awareness, technology-based knowledge, tax sanctions on MSME taxpayer compliance (2) Preparing research proposals; (3) distributing questionnaires for MSME taxpayers in Sidoarjo and Surabaya; (4) collecting questionnaires; (5) processing data; (6) discussing data that has been processed; (7) preparing publication outputs; (8) making a final report. The urgency of this research is related to the research model that examines the variables of awareness, technology-based knowledge, tax sanctions and compliance of MSME taxpayers, especially from the questionnaire items distributed. Keywords: Awareness knowledge, science and Technology, Tax sanctions, taxpayer compliance, MSMEs
DOES DIGITAL BANKING AFFECT THE VALUE OF VALUE OF BANKING COMPANIES IN THE CURRENT ERA? Andrew, Richard; Murwaningsari, Etty
Jurnal Akuntansi Kontemporer Vol. 16 No. 2 (2024)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v16i2.5421

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Research Purposes The purpose of this research is to analyse the relationship between digital banking and the value of banking organisations as a function of information asymmetry and cautious accounting.Research Methods. Using a quantitative methodology and 184 samples drawn from the IDX IC Indonesia Stock Exchange's panel/pooling data set covering the years 2018–2022, this research draws conclusions. E-Views data processing 12.Research Results and Findings. While information asymmetry does not have the potential to adversely implication the company's worth, the investigation reveals that Prudence accounting and digitization of banking may have a positive and substantial implication. Given that these final discovery, it's clear that digitising banking is crucial in the modern banking industry for increasing firm value and helping the community.
ANALISIS SISTEM INFORMASI AKUNTANSI PEMBELIAN STOCK BAHAN BAKU Richard Andrew
Jurnal Trial Balance Vol. 2 No. 2 (2024)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v2i1.98

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Abstract The purpose of this study was to determine the purchase accounting information system that has been done by Upstreet Foodhub and enter data into the accounting information system that should be done by Upstreet Foodhub. The research method used is descriptive analysis. This method is an analysis of data carried out directly at the research site, then compared with existing theories to analyze a conclusion that can be obtained and the results obtained. This study was conducted on stol research on Upstreet Foodhub. The results showed that there are many errors or human error from management accounting information systems to make mistakes, often the result of poor inventory and human error at the time of repair of raw materials. It should be fixed with existing internal improvements so that the threat of the system can be addressed thoroughly.
THE IMPACT OF LIQUIDITY, PROFITABILITY, AND ACTIVITY ON SHARES RETURN WITH DIVIDEND POLICY AS CONTROLLING VARIABLE Hastuti, Rini Tri; Andrew, Richard; P., M. Bintang
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.465-472

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This study was conducted to examine the impact of liquidity, profitability and activity variables on shares returns which can be controlled by dividend policy. This study uses secondary data with a population of financial report data published on capital market. The sample taken is only the issuers of manufacturing companies. The data obtained were 52 issuers using purposive sampling method. Statistic application programs are programs used in processing and analyzing data. The final conclusion of this study shows that the liquidity and activity variables have an impact on shares returns, while the profitability variable has no impact on shares returns. The test by including the controlling variable Dividend policy concluded that the controlling variable was not able to moderate the relationship between liquidity, profitability, and activity on shares returns.