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All Journal Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Jurnal Akuntansi dan Governance International Journal of Social Science, Education, Communication and Economics Annals of Human Resource Management Research Jurnal Manajemen dan Bisnis JAKPI Jurnal Dinamika Akuntansi dan Bisnis (JDAB) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Jurnal Akuntansi
Tamrin Lanori
Universitas Prof. Dr. Moestopo (Beragama), Jakarta, Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS KUALITAS PELAYANAN DAN PROMOSI TERHADAP KEPUASAN KONSUMEN Yudhistira Adwimurti; Tamrin Lanori; Patricia Kartika Surya
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 1, No 2 (2021)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (591.589 KB) | DOI: 10.32509/jakpi.v1i2.2214

Abstract

Penelitian ini bertujuan : 1) untuk mengetahui pengaruh dari kualitas pelayanan terhadap kepuasan konsumen Hotel Fuxion Inn Jakarta, 2) untuk mengetahui pengaruh dari promosi terhadap kepuasan konsumen Hotel Fuxion Inn Jakarta, 3) untuk mengetahui pengaruh dari kualitas pelayanan dan promosi terhadap kepuasan konsumen Hotel Fuxion Inn Jakarta. Metode penelitian yang digunakan adalah deksriptif explanatory dan inference, dengan menggunakan kuesioner sebagai alat untuk pengumpulan data. Sampel yang diambil adalah konsumen hotel Fuxion Inn Jakarta sebanyak 75 orang dari populasi sebanyak 300 konsumen. Untuk menentukan jumlah sampel dengan rumus Taro Yamane tingkat kepercayaan 90% dan presisi (kelonggaran) sebesar 10%. Alat analisis yang digunakan adalah korelasi regresi dimana uji t menunjukkan bahwa kedua variabel independen yang diteliti yaitu variabel kualitas pelayanan (X1) dan variabel promosi (X2) terbukti secara signifikan mempengaruhi variabel dependen Kepuasan Konsumen (Y). Kemudian melalui uji f dapat diketahui bahwa variabel kualitas pelayanan dan promosi berpengaruh signifikan secara bersama-sama terhadap kepuasan konsumen. Angka Adjusted R square menunjukkan bahwa variasi Kepuasan konsumen bisa dijelaskan oleh kedua variabel independen yang digunakan dalam persamaan regresi Dari hasil analisis hubungan terbukti secara empiris terdapat antara kualitas pelayanan, promosi, dan kepuasan pelanggan hotel Fuxion Inn Jakarta.
ANALISIS PROSEDUR PENGOBATAN MENGGUNAKAN BPJS KESEHATAN Selfiani Selfiani; Yudhistira Adwimurti; Hendi Prihanto; Usmar Usmar; Tamrin Lanori
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 2, No 2 (2022)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v2i2.2481

Abstract

This research was conducted with the aim of empirically examining the effect of claims, premiums and bureaucracy on procedural accountability at the puskesmas in South Tangerang. The sample criteria that meet as many as 25 puskesmas, the type of research carried out is using primary data with the research object being BPJS users. The data collection was carried out by distributing research questionnaires directly to respondents by visiting the Puskesmas in South Tangerang City. The research method used in this study is the causal method. The researcher used multiple linear regression analysis using SPSS 22 tools. The results showed that claims and bureaucracy had no effect on procedural, while premiums had an effect on procedural accountability.
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PARTISIPASI MEMBAYAR PAJAK DIKALANGAN UMKM Usmar Usmar; Yudhistira Adwimurti; Tamrin Lanori; Patricia K. Surya
Jurnal Manajemen dan Bisnis Vol 2, No 1 (2022)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.738 KB) | DOI: 10.32509/jmb.v2i1.2002

Abstract

This study aims to explain the magnitude of the effect of socialization, tax understanding, tax awareness on taxpayer compliance based on PP 23 of 2018 on MSME actors. The sample selection was carried out using the Accidental Sampling method with an analysis unit of MSMEs in the Pasar Majestik Shopping Center, South Jakarta in the period February - August 2020, with an analysis unit of clothing traders in each block that existed and inhabited the market who were found and were willing to fill out a questionnaire. which are given. The number of samples obtained were 100 respondents which were then processed using multiple regression data analysis with SPSS tools, hypothesis testing was carried out after going through a feasibility and reliability data test. The study concludes that the factors of tax socialization, tax understanding, knowledge of taxation information systems have a positive and significant impact on taxpayer compliance in paying PP 23 of 2018 taxes on MSME actors in the Majestik Market Shopping Center Area, South Jakarta.
Perspektif Upaya Pencegahan Korupsi di Indonesia Hendi Prihanto; Tamrin Lanori; Selfiani Selfiani; Yudhistira Adwimurti
Jurnal Akuntansi dan Governance Vol 4, No 1 (2023): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.4.1.87-103

Abstract

Objectives. This study aims to investigate  and validate corruption prevention measures implemented in different government organizations, with a specific focus on the ministry institutions, employing various predictors, including religiosity, work culture, recruitment practices, job rotation, and governance, to assess their effectiveness in preventing corruption.Design/method/approach. The population and research sample consist of all ministries in Indonesia located in the DKI Jakarta area, selected through convenience sampling technique. The unit of analysis is the public officers known as Aparat Sipil Negara (ASN) working in the ministry head offices. Data was collected through questionnaire during October-December 2022. Data analysis involved descriptive statistics, tests on instrument quality, hypothesis testing, and multiple linear regression.Result/findings. The results indicate a positive and significant impact of variables such as religiosity, work culture, job rotation, and governance on corruption prevention. However, recruitment shows a negative and insignificant effect on corruption prevention.Theoretical contribution. The aspect of detecting, measuring, and implementing preventive measures for corruption is theoretically grounded in the variables used, which have not been previously explored in this specific context. These variables, such as work culture, job rotation, and recruitment, have been extensively studied by numerous researchers in other contexts, but their application to corruption prevention in this study is novel.Practical contribution. Recruitment can create opportunities for corruption; therefore, it is essential to conduct transparent and accountable selection processes.Limitations. The utilization of a questionnaire introduces certain limitations to the results, primarily due to potential conflicts of interest and inconsistencies among respondents. Additionally, the study also faces the constraint of a limited number of participants.
PENGARUH IMPLEMENTASI SISTEM PERPAJAKAN TERHADAP TINGGINYA TINGKAT PENGGELAPAN PAJAK Lanori, Tamrin; Selfiani, Selfiani
Jurnal Manajemen dan Bisnis Vol 3, No 2 (2023)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v3i2.3374

Abstract

Penggelapan pajak ialah suatu usaha menghindari pajak dengan cara illegaI. Penelitian ini bertujuan untuk menjelaskan pengaruh implementasi sistem perpajakan, pemeriksaan pajak dan keadilan pajak terhadap penggelapan pajak pada KPP dibawah Kanwil Jakarta Selatan II. Penelitian ini menggunakan pendekatan kuantitatif. Data yang digunakan adalah data primer. Objek yang digunakan adalah para Aparatur Sipil Negara (ASN) yang bekerja di KPP dibawah Kanwil Jakarta Selatan II. Metode yang digunakan untuk pengambilan sampel adalah metode simple random sampling dan mengambil 152 sampel dari minimal sampel data yang diperlukan 150 sampel. Penelitian ini diuji menggunakan sistem SEM-PLS (Structural Equation Model-Partial Least Square dan data diuji menggunakan software SmartPLS. Hasil penelitian menunjukkan bahwa tiap variabel implementasi sistem perpajakan, pemeriksaan pajak dan keadilan pajak berpengaruh pada penggelapan pajak di KPP dibawah Kanwil Jakarta Selatan II.
ANALYSIS OF CONSUMER PURCHASING DECISIONS ON E-COMMERCE PLATFORMS Judianto, Loso; Lanori, Tamrin; Mulyatno, Nirwan
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 10 (2024): October
Publisher : Adisam Publisher

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

Abstract

This literature research aims to analyze the factors that influence consumer purchasing decisions on e-commerce platforms. This research identifies and evaluates internal and external factors that contribute to the consumer decision-making process. Internal factors include personal needs and preferences, previous experiences, and consumer demographic conditions, while external factors include the quality of user experience, platform reputation and security, marketing strategies, and social influence from family, friends, and social media. Data was collected through surveys and in-depth interviews with e-commerce consumers to gain comprehensive insights. The research results show that consumer purchasing decisions are strongly influenced by a combination of these factors. The quality and ease of use of the platform, transaction security, and effective promotions play a significant role in driving purchasing decisions. Additionally, social influence and reviews from other users are also cited as important factors in shaping consumer perceptions and trust in the platform. In conclusion, e-commerce platforms must focus on improving user experience, ensuring the security and reliability of transactions, and implementing targeted marketing strategies to attract and retain consumers. By understanding and managing these factors effectively, e-commerce platforms can increase consumer loyalty and achieve long-term business success.
The Influence of Green Culture on Sustainability Development Goals (SDGs) With GCG Variables as A Moderation Usmar Usmar; Hendi Prihanto; Tamrin Lanori; Selfiani Selfiani
International Journal of Social Science, Education, Communication and Economics (SINOMICS Journal) Vol. 3 No. 4 (2024): October
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sj.v3i4.393

Abstract

Green culture, an organizational approach centered on environmental consciousness and practices, plays an increasingly significant role in promoting Sustainable Development Goals (SDGs). This study investigates the influence of green culture on the progress of SDGs, focusing on the integration of Good Corporate Governance (GCG) as a moderating variable. Through this exploration, we aim to understand how GCG can either enhance or hinder the effectiveness of green culture initiatives toward achieving specific SDG targets. This research uses a quantitative approach, analyzing data from organizations implementing green culture practices alongside structured GCG frameworks. Results indicate that companies that prioritize green culture see measurable improvements in meeting SDG objectives, especially in areas like resource management, waste reduction, and energy efficiency. The moderation effect of GCG shows that governance policies significantly influence the success of green initiatives, either amplifying their benefits or presenting challenges in aligning with sustainability goals. Key findings highlight that effective GCG not only supports environmental practices but also enhances organizational transparency and stakeholder trust. This study underscores the need for organizations to adopt integrated approaches where green culture and GCG work in synergy to maximize the positive impacts on SDG achievements. Such a framework can serve as a model for sustainable development, providing a pathway for businesses to balance profitability with global environmental and social responsibilities.
Upaya Perusahaan Otobus Antar Kota Antar Provinsi Dalam Meningkatkan Keunggulan Bersaing Hendi Prihanto; Tamrin Lanori; Dinda Imanur Caturrahma
Jurnal Akuntansi Vol. 15 No. 1 (2023): Vol 15 No 1 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i1.6184

Abstract

The rise of the phenomenon of bus companies competing with each other and competing gaverise to various strategies to win their competitive advantage. For this reason, this study aimsto investigate and analyze a number of factors that cause competitiveness such as quality ofservice, technology and information systems and knowledge management on the competitiveadvantages of bus companies. The population and research sample are all bus companiesbetween cities and provinces in the island of Java, with the unit of analysis of bus companymanagers being observed in 2022 in August - December using physical and virtualquestionnaire media. Primary data analysis techniques were carried out by using statisticaldescriptive tests, testing the quality of research data instruments and other feasibility, testingthe research hypothesis, and multiple linear regression tests with SEM PLS path analysis.Findings indicate that there is a positive and significant influence on competitive advantagethrough the variables of this study, namely service quality, information technology andsystems, and knowledge management applied by bus companies. Theoretical contribution onthe theoretical aspects of detection and measurement which proves a number of variablescapable of influencing the competitive advantage of service companies. Practice/policycontribution, for company managers this research is relevant which has information andreferences in an effort to increase competitive advantage through the variables observed inthis research.Keywords: Competitive Advantage, Service Quality, Information Technology, Knowledge Management
THE INFLUENCE OF GREEN IMAGE, GREEN COMMUNICATION ON SUSTAINABILITY REPORT WITH FINANCIAL PERFORMANCE VARIABLES AS MODERATION Tamrin Lanori; Usmar; Selfiani
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 5 (2023): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i5.75

Abstract

This study aims to examine the effect of green image and green communication on sustainability report with the financial performance as a moderating variable. This research method uses quantitative and secondary data. The sample used in this study is manufacturing companies listed on the IDX in 2020 with the measurement of sustainability report, green image using an index, green communication using an index, and financial performance.   Specific objectives: To analyze and examine the effect of green image on Sustainability Report, the effect of green communication on Sustainability Report, the effect of financial performance moderating the relationship between green image and Sustainability Report, the effect of financial performance moderating the relationship between green communication and Sustainability Report.Research Method: Population and sample are manufacturing companies using data analysis methodology, namely descriptive statistics, assumption tests, data normality tests to hypothesis testing. Research Results: Green Image is proven to have a positive effect on Sustainability Report, Green Communication is proven to have a positive effect on Sustainability Report, Financial Performance moderates or strengthens the relationship between green image and sustainability report and Financial Performance moderates or strengthens the relationship between green communication and sustainability report.
Strengthening Digital Literacy, Financial Management, and Special Skills to Face Human Resources Management Market Competition Usmar, Usmar; Sismiati, Sismiati; Sulaiman, Syarifuddin; Lanori, Tamrin
Jurnal Aplikasi Bisnis dan Manajemen Vol. 11 No. 2 (2025): JABM Vol. 11 No. 2, May 2025
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.11.2.715

Abstract

Background: In a rapidly changing labor market, three factors are essential: ownership of digital literacy, financial management skills, and specialized knowledge in increasing competitiveness in HR Management. These three factors are relevant to technological developments and market needs, so it is also essential for companies to implement the right strategy to achieve high competitiveness. Purpose: This paper aims to analyze digital literacy, financial management, and special skills in the context of human resources management market competition and simultaneously analyze all independent variables with the dependent variable. Design/methodology/approach: This research design uses a quantitative approach. The study population consisted of 158 managers of financial institutions in Bekasi, with a sample size of 158 managers selected. The respondents were selected through the random sampling method. The data analysis technique uses multiple linear regression analysis. Findings/Result: The research results show that the variables Digital Literacy, Financial Management, and Special Skills have a positive and significant effect on Human Resources Management Market Competition. Moreover, all independent variables have a significant effect on Human Resources Management Market Competition by 54.4%, while the remainder is influenced by other variables. Conclusion: Digital literacy, financial management, and special skills collectively form a powerful arsenal for HR professionals seeking to excel in the market. Originality/value (State of the art): This study contributes to the limited empirical literature by quantitatively assessing the combined impact of digital literacy, financial management, and special skills on HR market competitiveness, offering practical insights for HR strategy development in the context of emerging market economies. Keywords: digital literacy, financial management, special skills, human resources management, market competition
Co-Authors bayu Nur Dinda Imanur Caturrahma Evy Priyanti Hendi Prihanto Hendi Prihanto Judianto, Loso Lumbantobing, Sabar Pardamean Mulyatno, Nirwan Patricia K. Surya Patricia Kartika Surya Primadi Candra Susanto Selfiani Selfiani Selfiani Selfiani, Selfiani Sismiati, Sismiati Sofyan Wahyu Sulaiman, Syarifuddin Usmar Usmar Usmar Usmar Usmar Usmar Usmar Usmar, Usmar Yudhistira Adwimurti Yudhistira Adwimurti