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Earnings Management, Leverage, Good Corporate Governance, And Tax Avoidance Indriani, Sintiati; Ramli, Abdul Haeba
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 1 (2024): JIAKES Edisi Februari 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i1.2064

Abstract

The purpose of this research is to analyze the influence of earnings management, leverage and good corporate governance against tax avoidance. The sample used in this research is raw materials sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 until 2022. The population of this research is 97 companies in the raw materials sector. The sampling technique used is purposive sampling So the total sample used in this research was 16 companies in the raw materials sector. The design of this research is causality which looks for the influence of cause and effect relationships. The data analysis technique in this research uses multiple linear regression analysis. The results of the research indicate that partially the earnings management and good corporate governance has no effect on tax avoidance, while the variable leverage has a positive effect on tax avoidance. Earnings management variables, leverage, and good corporate governance simultaneously influences tax avoidance. Keywords: Earnings Management, Leverage, Good Corporate Governance, Tax Avoidance
Analysis of Factors Affecting Customer Satisfaction and Customer Loyalty in the Shopee Marketplace Ringo, Rejhi Yunus Siringo; Septyanto, Dihin; Ramli, Abdul Haeba
Majalah Ilmiah Bijak Vol 20, No 2: September 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v20i2.3427

Abstract

This study aims to find out what factors influence customer satisfaction and loyalty in the Shopee marketplace. The variables used in this study are price, product quality, information quality, privacy issues, perceived security, product variety, delivery, customer satisfaction and customer loyalty. The population in this study are marketplace users who have used and shopped at the Shopee marketplace with a sample size of 180 respondents. The data collection technique used a questionnaire, and the data analysis technique used was the SmartPLS 4.0 analysis tool. Based on the research results, of the 15 hypotheses there are 9 hypotheses that are accepted, namely information quality, perceived security, privacy issues, delivery and product variety have a positive effect on customer satisfaction and loyalty. Perceived security, information quality, privacy issues, and product delivery have a positive effect on customer loyalty through customer satisfaction. The contribution to this research resulted in a model for measuring the effectiveness of the Shopee marketplace system that companies can use to develop in the future so as to increase user satisfaction at Shopee.
Perceived Value, E-Trust, E-Satisfaction, and E-Loyalty on Online Trip Clients in Jakarta Kalim, Muchamad Nur; Prasetyo, Wisnu Budi; Ramli, Abdul Haeba; Mariam, Siti
Majalah Ilmiah Bijak Vol 21, No 1: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v21i1.3673

Abstract

In the realm of internet technology that has occurred in Indonesia, it has had an impact on the trip business sector, since the presence of online trip agents, the market potential for the trip business has increased. This investigation points out to explore how Perceived Value and E-Trust influence E-Loyalty by using the E-Satisfaction variable as an intercede variable. This investigation was conducted on 110 respondents who had used online trip in Jakarta. Data analysis in this investigation used SEM-PLS. The conclusion of this investigation shows that Perceived Value has a positive effect on E-Satisfaction, E-Trust has a positive effect on E-Satisfaction, E-Satisfaction has a positive effect on E-Loyalty, Perceived Value has a positive effect on E -Loyalty, while E-Trust has a negative effect on E-Loyalty, E-Trust has a negative effect on E-Loyalty through E-Satisfaction and Perceived Value has a negative effect on E-Loyalty through E-Satisfaction. Suggestions in this investigation are to add investigation variables and use different investigation methods. The managerial implication obtained is that online trip agent companies must pay attention to the perceived value and e-trust of clients towards the corporation in order to create e-Satisfaction for clients. When e-Satisfaction is achieved, the corporation must maintain it to achieve e-loyalty.
Pendampingan Peningkatan Kapasitas Usaha Kerajinan Kue Tradisional di Kelurahan Lembo Megawaty, Megawaty; Hendriadi, Hendriadi; Toaha, Muhammad; Al Kausar, Al Kausar; Ramli, Abdul Haeba; Mariam, Siti
Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat Vol 6, No 2: Januari 2024
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jks.v6i2.3791

Abstract

UKM usaha kerajinan kue tradisonal adalah salah satu jenis kue kering yang diproduksi masyarakat di Kelurahan Lembo Kota Makassar yang mempunyai bahan baku tepung beras lokal dari Kabupaten Sidrap yang mempunyai ciri khas pada kelembutan dan bau daun pandan sehingga menjadi aroma pada kue tersebut. Pembuatan kue tradisional ini telah memafaatkan teknologi sederhana dengan pendidikan tenaga kerja tidak terlalu memerlukan yang strata satu dan cukup mempunyai keterampilan dan ketekenunan serta disiplin kerja yang tinggi. Pada Tahun 1989, usaha kerajinan kue kering tradisonal ini mulai dikenal dan permintaan pasar makin betambah, sehingga perlu adanya pendampingan khususnya kualitas dan kuantitas produksi untuk mengantisipasi persaingan baik dari dalam negeri maupun jenis kue dari negara tetangga seperti kue coklat kering Malaysia dan Singapura. Kendala yang dihadapi mitra adalah aspek pemasaran dan modal usaha terbatas sehingga kapasitas produksi juga terbatas. Dengan adanya fenomena ini bila tidak dilakukan antisipasi, maka mitra program (UKM kerajinan kue tradisonal)  lambat laun akan tergusur produk kue lain sebagai pendatang baru memasuki pasar domestic, olehnya itu tim pelaksana program IbM akan melakuan pendampingan dan pembinaan usaha melalui pendekatan : (i) participatory rapid appraisal method, yaitu dalam mengidentifikasi masalah yang perioritas dan mencari solusinya, maka perlu diikutsertakan mitra, (ii) enterpreneurship capacity building method, yaitu membangun kemampuan tatakelola usaha untuk melakukan suatu perubahan yang berorientasi pada kewirausahaan melalui pendidikan dan pelatihan serta pendampingan dan,  (iii) teknology transfer method, yaitu membantu mitra untuk menerapkan teknologi tepat guna yang mudah dioperasionalkan dan dapat dijangkau biaya produksi.  
E-Service Quality, E-Wallet Dan Kepercayaan Terhadap Minat Beli Pada Pengguna Pembayaran Non Tunai Aplikasi Shopee Steven, Jacob; Ramli, Abdul Haeba
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 2 (2023): JIMKES Edisi Agustus 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i2.1997

Abstract

This research is a quantitative study with a causal relationship to determine the immediate effect of e-serservice quality, e-wall, trust in buying interest and knowing the indirect influence, e-s service quality, e-wall, trust in non-Shopee app cash payment interest. Data collection was conducted by the method of collecting information through a survey with a questionnaire. The population in this study were someone who had used Shopee, regularly using Shopee, domiciled in Jakarta, a minimum of 17 years old. The sampling method used is non-possibility sampling using purposed sampling technique. Based on the results of the study, 4 hypotheses can be accepted, namely e-sservice quality affects trust, e-wall quality effects of purchasing interest and e-wallt have effect interest in buying and 1 hypothesis cannot be accepted by interest in purchasing interests, Contributions from this study e-servis quality and e-walling interest in purchasing interest. Keywords: E-Service Quality, E-Wallet, Trust, Buying Interest
Pengaruh Budaya Organisasi Terhadap Kinerja Karyawan Melalui Keterikatan Karyawan Febriani, Fika Aurelia; Ramli, Abdul Haeba
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 2 (2023): JIMKES Edisi Agustus 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i2.1999

Abstract

Employees are the organization's most important asset and play a strategic role in the organization as constituents and managers of its activities to achieve company goals. Employee performance is the result of work performed by an individual in carrying out a given task. With high employee performance it is hoped that organizational goals can be achieved. Many factors such as motivation are important and work environment that can affect employee performance. The purpose of this study is to prove that there is a relationship between all variables in non-academic staff at a university located in West Jakarta. This study uses a structural equation model (SEM) involving 120 respondents who are non-academic staff employees at the University located in West Jakarta. Analysis of data processing in this study used Partial Least Square-Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0. Some of the findings in this study are that Organizational Culture affects Employee Engagement. Meanwhile, employee engagement cannot improve employee performance. Furthermore, organizational culture has a positive influence on employee performance. Conversely, employee engagement cannot mediate organizational culture and employee performance. Keywords : Organizational Culture, Employee Engagement, Employee Performance.
E-Service Quality, E-Trust dan E-Customer Satisfaction Pada E-Customer Loyalty dari Penggunaan E-Wallet OVO Dewi, Ni Putu Karunia; Ramli, Abdul Haeba
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 2 (2023): JIMKES Edisi Agustus 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i2.2000

Abstract

This research is a quantitative study with a causal relationship to determine the direct effect of e-service quality, e-trust on e-customer satisfaction, the direct effect of e-service quality, e-trust, e-customer satisfaction on e-customer loyalty and the indirect effect between e-service quality and e-trust on e-customer loyalty through e-customer satisfaction on users of the OVO e-wallet application. The benefits of this research are carried out to increase our understanding, provide information and knowledge needed to solve problems and make decisions. Data collection was carried out through a survey with a questionnaire in the form of a google form. The population in this study are those who have used the OVO e-wallet, regularly make payment transactions using OVO in the last 1 month, live in Jakarta, Bogor, Depok, Tangerang and Bekasi (Jabodetabek) and are at least 17 years old. The questionnaire collected 150 respondents using the formula (Hair et al., 2019). The sampling method used is non-probability sampling with purpose sampling technique, to test validity and reliability using SmartPLS software. Based on the results of the study, of the 7 accepted hypotheses, namely e-service quality has no positive effect on e-customer satisfaction, e-trust has an effect on e-customer satisfaction, e-service quality and e-trust have no effect on e-customer loyalty, e-customer satisfaction has no positive effect on e-customer loyalty. Keywords: E-Service Quality, E-Trust, E-Customer Satisfaction, E-Customer Loyalty
Transformational Leadership, Knowledge Sharing Dan Organizational Commitment Terhadap Job Satisfaction Sylvyani, Novi Rohma; Ramli, Abdul Haeba
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 2 (2023): JIMKES Edisi Agustus 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i2.2001

Abstract

The purpose of this study is to analyze knowledge sharing, employee organizational commitment will have a significant impact on employee job satisfaction, this is done to encourage business growth. This study used a structural equation model (SEM) involving 110 respondents, but the data that met the criteria in the study were 122 respondents who worked in Micro, Small and Medium Enterprises (MSMEs) in Indonesia. Analysis of data processing in this study used the Partial Least Square-Structural Equation Modeling (PLS-SEM) system using SmartPLS and assisted with SPSS software. Some of the findings in this study are that Transformational Leadership has a significant positive effect on Knowledge Sharing. Meanwhile, Transformational Leadership has a positive effect on Organizational Commitment. Then Knowledge Sharing has a positive effect on Job Satisfaction. Furthermore, Organizational Commitment has a positive effect on Job Satisfaction. Then Transformational Leadership has a positive effect on Job Satisfaction. Meanwhile, Transformational Leadership has a positive effect on Job Satisfaction which is mediated through Knowledge Sharing. Furthermore, Transformational Leadership has a positive effect on Job Satisfaction which is mediated through Organizational Commitment. Keywords: Transformational Leadership, Knowledge Sharing, Organizational Commitment, and Job Satisfaction
Employee Training. Employee Empowerment, Internal Communication, Employee Motivation And Service Quality At Bank X Rahmawati, Annisa; Witjaksono, Beny; Ramli, Abdul Haeba
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v12i5.2124

Abstract

The importance of providing service value to customers is recognized as a crucial strategy for achieving success in today's fierce competition. Perceived service value is an important factor in service marketing strategy and a key element in customer decision making. This study aims to examine the effect of training and employee empowerment on perceived service quality and the mediating role of employee motivation and internal communication on the relationship between employee empowerment and service quality. This research is quantitative with purposive sampling technique, using questionnaires distributed to 125 employee respondents in the JABODETABEK banking industry. Data analysis was conducted using the Structural Equation Modeling (SEM) method with a sample of bank employees in the service sector such as Teller and Customer Service who have worked for at least one year. The results showed that 10 hypotheses were accepted, and the employee training variable had the greatest direct effect on employee empowerment. Then employee empowerment has the greatest indirect effect on employee training and perceived service quality. This study contributes to banks to achieve more optimal service performance and build closer relationships with customers which in turn will add value to bank performance and suggests future researchers to expand the scope of the study by involving several banks or other financial institutions to increase the generalizability of the findings.   Keywords: Employee Training. Employee Empowerment, Internal Communication, Employee Motivation, Perceived Service Quality
The Influence of Hospitality Marketing Performance On The Lack of Visitors In The Hospitality Business Miaty, Indah Juneta; Muslim, Muslim; Ramli, Abdul Haeba
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 4 (2024): JIMKES Edisi Juli 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v12i4.2171

Abstract

Hotels are an important part of tourism and a place for anyone to rest. The aim of this research was to determine the influence of facilities, brand image, product quality, promotions and service quality on customer satisfaction and customer loyalty. This type of research is quantitative with a purposive sampling technique distributed through questionnaires to 145 employee respondents to visitors to 4 Star Hotels who live in Tangerang and Bogor. Primary data analysis was carried out using the Structural Equation Modeling (SEM) method. The results of this research show that the 6 (six) proposed hypotheses are accepted, and the promotion variable has the greatest direct influence on customer satisfaction. Based on these findings, it can be seen that the role of facilities, brand image, product quality, promotion and service quality influence customer satisfaction and the level of satisfaction influences customer loyalty in 4 star hotels. Mediationally, it can be seen that the results show negative results for the service quality and service quality variables. product quality on customer loyalty through hotel customer satisfaction.   Keywords: image facilities, product and service quality, promotion, customer satisfaction, customer loyalty