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All Journal e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah Jurnal Riset Akuntansi dan Bisnis Indonesia Economic Education Analysis Journal
Annida Khoiriani
Politeknik API Yogyakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis pemungutan pajak bumi dan bangunan perdesaan dan perkotaan terhadap pendapatan asli daerah di Kabupaten Klaten Tri Nur Rohmah; Anastasia Luruk Nahak; Iwan Budiherwanto; Susianti Susianti; Annida Khoiriani
e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah Vol. 11 No. 3 (2022): e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah
Publisher : Konsentrasi Pembangunan Regional dan Publik, Prodi Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/pdpd.v11i3.23536

Abstract

Land and Building Tax Rural and Urban sector (PBB-P2) is a source of regional own-source revenue from the local tax sector, whose management has been transferred to the local government since 2013. Some regions have made it a potential source of local revenue, or even a reliable source of income. PBB-P2 in districts is one that has a positive trend in its realization because it always increases from year to year. This study aims to analyze the effectiveness of PBB-P2 collection and see its contribution to local taxes and Local Revenue in Klaten Regency in the 2016-2020 period. The research method is to use a descriptive quantitative approach and analysis of effectiveness and contribution analysis. The results of the study show that the trend of realization of PBB-P2 revenues is always increasing, while the average level of effectiveness is very effective except for 2019 (effective). PBB-P2’s contribution to regional taxes and PAD is very significant. Increasing the achievement of PBB-P2 can be done by increasing socialization and educating the public regarding the importance of taxes for development and validating turnover data in the SPTPD (Regional Tax Notification Letter) so that no potential is overlooked.
Development of a Model for the Intention to Purchase Environmentally Friendly Products Through Green Brand Image Mediation: A Case Study of Generation Z in Indonesia Annida Khoiriani; Arif Triwinarso
Economic Education Analysis Journal Vol. 15 No. 1 (2026): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v15i1.35802

Abstract

This study investigates the influence of green advertising and green product innovation on green brand image and their impact on green purchase intention among Generation Z consumers in Indonesia. Grounded in the Theory of Planned Behavior, the study extends green consumption research by positioning green brand image as a mediating mechanism that connects sustainability-oriented marketing strategies with consumers’ pro-environmental behavioural intentions. Prior TPB-based studies largely emphasize attitudinal and normative determinants, while limited attention has been given to marketing-driven signals, such as green advertising and product innovation in shaping behavioural intention through brand perception, particularly among Generation Z in emerging economies. Using a survey of 250 Generation Z respondents analysed with Structural Equation Modelling, the results show that green advertising and green product innovation significantly strengthen green brand image, which subsequently increases green purchase intention. Green brand image also partially mediates these relationships. The findings refine TPB-based green consumption models by highlighting the strategic role of brand perception in translating sustainability marketing efforts into green purchasing behaviour and provide implications for firms in designing credible green communication and innovation strategies.
ANALISA DAMPAK ELECTRONIC WORD OF MOUTH DI MEDIA SOSIAL TERHADAP TINGKAT KEPUASAN PENGUNJUNG MALIOBORO YOGYAKARTA Annida Khoiriani; Eko Martanto; Adelia Rambu Gene
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 5 No 4 (2025): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v5i4.1258

Abstract

Penelitian ini bertujuan untuk menganalisis hubungan antara persepsi wisatawan terhadap electronic word of mouth (e-WOM) di media sosial dengan tingkat kepuasan pengunjung Malioboro Yogyakarta. Menguji pengaruh electronic word of mouth (e-WOM) di media sosial terhadap tingkat kepuasan pengunjung Malioboro Yogyakarta serta mengidentifikasi faktor-faktor dalam electronic word of mouth (e-WOM) yang memengaruhi kepuasan pengunjung Malioboro Yogyakarta. Metode yang digunakan adalah penelitian kuantitatif, yaitu metode yang menggunakan data berbentuk angka dan statistik untuk menganalisis suatu fenomena (Suparno, 2014). Penelitian ini dilakukan melalui beberapa langkah, dimulai dari teori dan hipotesis, penskoran hasil tes, penyusunan data dalam tabel, penghitungan uji statistik, hingga penarikan kesimpulan. Desain penelitian yang digunakan adalah penelitian survei dengan tujuan untuk menguji hipotesis, menemukan hubungan antar variabel, serta membuat generalisasi dari hasil yang diperoleh melalui sampel. Penelitian ini menunjukan bahwa terdapat hubungan yang sangat signifikan dan positif antara persepsi wisatawan terhadap e-WOM di media sosial dengan tingkat kepuasan pengunjung Malioboro. Mayoritas responden (86.31%) aktif membaca ulasan di media sosial sebelum berkunjung, dan sebagian besar (88.42%) mengakui bahwa ulasan tersebut memengaruhi ekspektasi mereka; electronic word of mouth (e-WOM) di media sosial terbukti memiliki pengaruh yang signifikan dan substansial terhadap tingkat kepuasan pengunjung Malioboro. Hasil analisis regresi menunjukkan nilai signifikansi 0.000 dan Adjusted R2 sebesar 0.503, yang berarti 50.3% variasi dalam kepuasan pengunjung dapat dijelaskan oleh e-WOM; faktor-faktor dalam e-WOM yang memengaruhi kepuasan pengunjung beberapa faktor kunci dalam e-WOM yang secara signifikan memengaruhi kepuasan pengunjung Malioboro meliputi: kredibilitas dan keakuratan informasi, kualitas konten visual, volume dan konsistensi ulasan positif dan kemudahan akses dan relevansi informasi.
Co-Authors Adelia Rambu Gene Anastasia Luruk Nahak Arif Triwinarso Eko Martanto Iwan Budiherwanto Susianti Susianti Tri Nur Rohmah