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All Journal Jurnal Ekonomi : Journal of Economic JURNAL LENTERA BISNIS Jurnal Abdi Insani Jurnal Ilmiah Manajemen Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Devotion: Journal of Research and Community Service JURNAL ILMIAH GLOBAL EDUCATION Arus Jurnal Sosial dan Humaniora JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) MES Management Journal International Journal of Economics (IJEC) Neo Journal of economy and social humanities Innovative: Journal Of Social Science Research JURNAL ABDIMAS PLJ Communication and Information Journal International Journal of Economics, Management and Accounting Jurnal Ekonomi, Manajemen, Akuntansi
Ika Baskara
Universitas Esa Unggul
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Analysis of Factors That Influence Tax Avoidance in the Food and Beverage Industry Indrati, Menik; Agustiningsih, Wulandari; Purwaningsih, Eny; Baskara, Ika
Jurnal Ilmiah Global Education Vol. 5 No. 1 (2024): JURNAL ILMIAH GLOBAL EDUCATION, Volume 5 Nomor 1, Maret 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v5i1.2392

Abstract

This study aims to investigate the influence of internal factors on tax avoidance in the food and beverage industry in Indonesia. Variables such as the presence of a Board of Directors, Female Directors, company profitability, laverage and company size are analyzed for the company's tendency to avoid taxes. Data collection was carried out from the financial reports of food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2019-2022 period. Multiple linear regression analysis is used to test the relationship between the independent variable and the dependent variable. The results show that the Board of Directors, profitability, and company size significantly influence tax avoidance in the food and beverage industry. The implications of these findings guide practitioners in designing effective tax strategies to optimize company performance.
PELATIHAN DAN PENDAMPINGAN PENINGKATAN KUALITAS PELAYANAN WISATA DI DESA KARYAMEKAR, KABUPATEN GARUT Susanto, Susanto; Baskara, Ika; Purwati, Sri; Nunung, Ai; Wuryan, Sophiyanto
JURNAL ABDIMAS PLJ Vol. 5 No. 2 (2025): JURNAL ABDIMAS PLJ, DESEMBER 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/japlj.v5i2.1988

Abstract

Karyamekar Village, Garut Regency, has significant potential in natural and cultural tourism; however, the quality of tourism services provided by the community has not been optimal. The main problems include limited knowledge and skills in providing services, low understanding of tourism service standards, and insufficient guidance in managing village tourism destinations. This community service program aims to improve tourism service quality through training and direct mentoring for the community and tourism managers. The methods include participatory training, material delivery, discussions, service simulations, and field mentoring. The training focused on service excellence, effective communication, service ethics, cleanliness and comfort of tourist destinations, and the application of Sapta Pesona. The results indicate increased  knowledge,  skills,  and  awareness  of  the  community  in  delivering  professional tourism services, which positively impact tourist satisfaction and support sustainable village tourism development.
PENGARUH FLASH SALE, PAYLATER, DAN FOMO TERHADAP PERILAKU IMPULSE BUYING PADA PLATFORM E-COMMERCE DI WILAYAH JAKARTA DAN BEKASI Wuryan, Sophiyanto; Amel, Dika Amelia; Baskara, Ika
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.2032

Abstract

This study aims to analyze the influence of flash sales, paylater, and fear of missing out (FOMO) on impulse buying behavior on e-commerce platforms in Indonesia, focusing on TikTok Shop. The increasing trend of online shopping has encouraged spontaneous buying behavior due to promotional strategies that create a sense of urgency and provide ease of transaction. This study used a quantitative approach with a survey method by distributing questionnaires to 125 respondents who were TikTok Shop users in the Jakarta and Bekasi areas. The sampling technique used purposive sampling, while data analysis used multiple linear regression using SPSS version 23. The results showed that flash sales, paylater, and FOMO had a positive and significant influence on impulse buying, both partially and simultaneously. Of the three variables, paylater proved to have the most dominant influence on impulsive buying behavior. These findings provide managerial implications for e-commerce players to strengthen promotional strategies that emphasize a sense of urgency and ease of payment to encourage spontaneous consumer purchasing decisions.
MENINGKATKAN PERAN BANK SAMPAH DI RW 19 KELURAHAN MUSTIKAJAYA SOLUSI INOVATIF UNTUK PENGELOLAAN SAMPAH DAN PEMBERDAYAAN EKONOMI MASYARAKAT Baskara, Ika; Indrati, Menik; Wuryan, Sophiyanto
Jurnal Abdi Insani Vol 13 No 1 (2026): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v13i1.3452

Abstract

Graha Harapan Housing Complex RW 19 in Mustikajaya Village, Bekasi City, is a residential area with a middle-income socio-economic background, but it has significant potential for community-based waste management. Since 2021, a Waste Bank has been established with the aim of raising public awareness and providing environmental and economic benefits. However, its implementation has been suboptimal due to limited infrastructure, low understanding, and a lack of active community involvement. The goal is to improve the knowledge and skills of Waste Bank administrators in financial administration, recording, and reporting, in order to create a more professional management system. Activity methods include outreach to residents, technical and administrative training, and the application of technology to support efficient Waste Bank management. Activities are continued with mentoring, periodic evaluations, and system strengthening to ensure the program runs independently and sustainably. The implementation of Community Service (PKM) activities at the Berseri 19 Waste Bank went well and according to plan. The PKM team succeeded in establishing formal cooperation with the waste bank administrators and identified the main problem, namely the still manual financial recording. As a solution, a simple financial recording application was developed and tested with the administrators. In addition, outreach programs were conducted for residents, which successfully increased their interest in becoming active customers. These activities also directly involved students, which helped strengthen the participatory and partnership-based approach in the community empowerment program. The PKM activities successfully increased institutional capacity and community participation, and encouraged more effective and sustainable Waste Bank operations.
PENGEMBANGAN STRATEGI PEMASARAN MENINGKATKAN MINAT BERBELANJA DI PASAR BERSIH BEKASI Wuryan, Sophiyanto; Baskara, Ika; Wahyudi, Endik
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2205

Abstract

This study aims to examine the effects of product, price, and service quality on consumers’ shopping interest at Pasar Bersih Telaga Mas, North Bekasi, while also formulating marketing strategies that reflect actual field conditions. A quantitative approach was employed, with data collected through questionnaires administered to 60 respondents. The data were analyzed using multiple linear regression to assess both partial and simultaneous relationships among variables. The findings indicate that product and price have a positive and statistically significant effect on consumers’ shopping interest, with product emerging as the most dominant variable. In contrast, service quality does not exhibit a significant effect. Simultaneously, all three variables significantly influence shopping interest, as reflected in a high coefficient of determination, indicating that the model accounts for a substantial proportion of the variation in consumer interest. These results suggest that improving product quality and variety, along with maintaining competitive and consistent pricing, constitutes the primary basis for enhancing consumer interest. The study is expected to provide practical considerations for market management in formulating more targeted and contextually grounded marketing policies and strategies.
Social Media Marketing Strategy to Improve Customer Satisfaction and Repurchase Intention Through Brand Equity in E-Commerce Abnar Uhibah Ulhaq; Ika Baskara; Fajar Satria; Primasatria Edastam
Neo Journal of economy and social humanities Vol 4 No 1 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i1.292

Abstract

This study aims to analyze the influence of social media marketing strategies in increasing customer satisfaction and repurchase intentions through brand equity on e-commerce platforms in Indonesia. This study uses a quantitative approach with the Structural Equation Modeling Partial Least Square (SEM-PLS) method . A total of 150 respondents who are active e-commerce users in the Jabodetabek area became the research sample. The results of the study indicate that social media marketing activities have a significant positive effect on brand equity , which is mediated by brand love and brand trust . In addition, brand equity has a direct relationship with customer satisfaction , which then affects repurchase intention . This study also reveals that interactive, responsive, and relevant social media marketing strategies contribute to increasing emotional connections between consumers and brands, which are important factors in building long-term loyalty. Positive experiences felt by consumers through interactions on social media not only improve their perceptions of the brand but also create deep trust relationships. The practical implications of this study indicate that business actors need to pay attention to the elements of transparency, consistency, and personalization in every marketing activity they do on social media. With this approach, businesses can create added value to brand equity while increasing customer retention. This study also emphasizes the importance of utilizing technology such as artificial intelligence to support more effective real-time interactions with consumers. This strategy is believed to not only be able to improve brand image, but also motivate consumers to make consistent repeat purchases. Therefore, this study provides a significant contribution, both in the academic context and managerial practice, especially in helping e-commerce businesses in Indonesia to develop more innovative and sustainable social media-based marketing strategies.
The Effect of Customer Orientation and Service Quality on Customer Loyalty Mediated by Customer Satisfaction at Bank BRI Lamtiur Sihombing; Muhammad Arief; Ika Baskara; Gilang Pratama Hafids
Neo Journal of economy and social humanities Vol 4 No 1 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i1.294

Abstract

This research aims to explore the influence of service quality and customer orientation on customer loyalty through customer satisfaction at Bank BRI in Bekasi City. Using a descriptive quantitative approach, data were collected from 105 respondents via an online questionnaire and analyzed using Structural Equation Modeling – Partial Least Square (PLS-SEM). The analysis results indicate that service quality and customer orientation do not have a direct significant effect on customer loyalty. However, service quality has a significant positive impact on customer satisfaction, which ultimately enhances customer loyalty. Customer orientation also positively influences customer satisfaction, but it does not have a statistically significant impact on customer loyalty through customer satisfaction. These findings highlight the importance of customer satisfaction as a mediator linking service quality to customer loyalty. The managerial implications for Bank BRI include the need to improve service quality and customer orientation to enhance customer satisfaction and loyalty. Future research is recommended to involve a larger sample size, utilize diverse research methods, and consider external factors such as policy changes or economic conditions that may influence customer perceptions. The results of this study provide valuable insights for developing more effective service strategies and customer retention efforts in the future.
The Influence of Content and Influencer Interaction on Followers' Trust in Social Media Salbintan Fadilah Sari; Diana Fajarwati; Ika Baskara; Muhammad Arief
Neo Journal of economy and social humanities Vol 4 No 1 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i1.295

Abstract

Study This investigate connection between Informational Support, Emotional Support, Influencer Credibility, Trust and Emotional Brand Attachment in the Sometinc Community . Study This use scale Likert five points For measure support social , credibility influencers , trust , and engagement emotional brand . The sample consists of from 145 customers Somethic skincare in Jabodetabek . Validity tested , reliability with Cronbach's Alpha , and data analysis using Partial Least Squares (PLS). Study This show that credibility influencer influence trust in community Somethinc . Owner brand can leveraging credible influencers For increase awareness brand , spread review positive , and strengthening trust . With choose the right influencer , owner brand can increase trust to Somethinc in various platform. The purpose of article This is For understand How trust towards social media influence attachment emotional to A brand through influencers .
Pengaruh Human Resource Management terhadap Innovative Work Behavior melalui mediasi Employee Engagement dengan Change Management dan Knowledge Management Kristo Saputra Siregar; Ika Baskara; Barika Gumay; Puspita Chairun Nisa
Arus Jurnal Sosial dan Humaniora Vol 6 No 1: April (2026)
Publisher : Arden Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57250/ajsh.v6i1.2790

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh human resource management terhadap innovative work behavior melalui peran employee engagement sebagai variable mediasi dengan change management dan knowledge management pada pegawai Badan Pengembangan Sumber Daya Manusia (BPSDM) Kementerian PUPR. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada 110 responden pegawai BPSDM Kementerian PUPR di Jakarta. Pengolahan data dilakukan menggunakan Structural Equation Modeling (SEM) dengan pendekatan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa human resource management berpengaruh positif dan signifikan terhadap change management, knowledge management, dan employee engagement. Selanjutnya, change management dan knowledge management juga terbukti berpengaruh positif dan signifikan terhadap employee engagement, serta employee engagement berpengaruh positif dan signifikan terhadap innovative work behavior. Selain itu, human resource management memiliki pengaruh tidak langsung terhadap innovative work behavior melalui employee engagement. Temuan ini memberikan implikasi penting bagi organisasi sektor publik dalam mengoptimalkan strategi human resource management manusia untuk meningkatkan employee engagement dan innovative work behavior.
Co-Authors Abnar Uhibah Ulhaq Adini Putri, Aisyah Agnesda Servina Agustiningsih, Wulandari Aisyah Adini Putri Amel, Dika Amelia An Nisa, Milenia Arief, Muhammad Barika Gumay Baskara, Puspita Chairun Nisa Baskara, Unggul Kustiawan Beny Witjaksono Dewiana, Dewiana Diana Fajarwati Diawati, Prety Djuarni, Wenny Erlin Dolphina Evelyn, Patriciaa Fadli, Jul Aidil Fajar Satria Fatrisia, Mixilia Embun Fauziah, Sofi Idianti Gilang Pratama Hafids Hafidz, Gilang Pratama Husnawati Rachman Istianti, Nela Tri Kacaribu, Hendri Kristo Saputra Siregar Kustiawan, Unggul Kusumaningsih, Dila Lamtiur Sihombing Menik Indrati Muhammad Arief Muhammad Rizky Nela Tri Istianti Nisa, Puspita Chairun Nizarlie, Eriene Iranie NUNUNG, AI Primasatria Edastam Purwaningsih, Eny Rahman, Andri Ali Rina Anindita Said, Umar Salbintan Fadilah Sari Siti Nurlaela Sri Purwati, Sri Sumarni, Iseu Sundoro, Aries Susanti Budiastuti Susanto Susanto Unggul Kustiawan Baskara Valorie Yang Cen, Ronald Wahyudi, Endik Wuryan H. Sophiyanto Yudistria, Yuyus