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All Journal Ilmu dan Budaya Populis : Jurnal Sosial dan Humaniora Journal of Governance Jurnal Akuntansi dan Pajak AL ISHLAH Jurnal Pendidikan Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Technomedia Journal JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Manajemen Strategi dan Aplikasi Bisnis Shirkah: Journal of Economics and Business Pena Justisia: Media Komunikasi dan Kajian Hukum AKURASI: Jurnal Riset Akuntansi dan Keuangan SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Amalee: Indonesian Journal of Community Research & Engagement Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Manajemen Pelayanan Hotel Enrichment : Journal of Management RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Syntax Transformation jurnal syntax admiration Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Kajian Ilmiah Journal of Economics Research and Social Sciences Jurnal Abdimas Bina Bangsa International Journal of Social Service and Research International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Equivalent: Jurnal Ilmiah Sosial Teknik Jurnal Penelitian Pendidikan Indonesia International Journal of Business, Economics & Financial Studies Akurasi Atestasi : Jurnal Ilmiah Akuntansi Jurnal Manajemen Maranatha
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Analysis of Fiscal Dependence of Local Governments in Papua Province in the Special Autonomic Era Muhammad Dimyati Sudja; Kumba Digdowiseiso; Dewi Susilawati; Indah Dian
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6624

Abstract

Regional autonomy in Indonesia has an impact on regional politics and finance. Regions that were initially limited by financial receipts from the center now have the opportunity to meet their needs independently. This is known as fiscal decentralization which has been implemented in various regions, including in Papua. The method used in this research is literature study. This method is used in order to answer the research objective, namely to explore the implementation of fiscal decentralization in Indonesia, Papua. The results obtained, it is known that although fiscal decentralization has been carried out in the long term, there are still regions that are unable to carry it out. As a result, these regions are still dependent on funding from the center. In Papua, for example, this is due to the large amount of regional expenditure compared to regional income. Programs made by the regions require a lot of costs compared to the income they have, so the central government needs to provide financial support. Another reason is that BUMD has not been able to provide a maximum role in generating PAD. This is because BUMD is not able to compete with its competitors. As a result, the PAD generated is not optimal and some even cause losses. To overcome this, one of the steps that can be taken is to maximize the role of Regional Owned Enterprises so that they are able to increase regional income and release regional dependence from the center. This is because BUMD is not able to compete with its competitors. As a result, the PAD generated is not optimal and some even cause losses. To overcome this, one of the steps that can be taken is to maximize the role of Regional Owned Enterprises so that they are able to increase regional income and release regional dependence from the center. This is because BUMD is not able to compete with its competitors. As a result, the PAD generated is not optimal and some even cause losses. To overcome this, one of the steps that can be taken is to maximize the role of Regional Owned Enterprises so that they are able to increase regional income and release regional dependence from the center.
The Effect of Service Quality, Trust, and Product Attributes on Customer Loyalty with Satisfaction as Intervening Variables (Case Study of Batara IB Savings in PT Bank Tabungan Negara (Persero) Tbk. Office Depok Branch) Sharia Kumba Digdowiseiso; Mayorette Shabrina Ananda
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6568

Abstract

This study aims to determine and analyze the influence of Service Quality, Trust, and Product Attributes on Customer Loyalty with Satisfaction as an intervening variable. The research sample consists of 150 Bank BTN savers. A questionnaire was used to collect data, and STATA 16.0 was utilized for analysis. The findings of this study indicate that service quality has a positive and statistically significant effect on customer loyalty, trust has a positive and statistically significant effect on customer loyalty, product attributes have a positive and statistically significant effect on customer loyalty, satisfaction has a positive and statistically significant effect on customer loyalty, and service quality has a positive and statistically significant effect on loyalty. Meanwhile, trust has a positive and significant impact on customer loyalty mediated by satisfaction, and product attributes have a positive and significant impact on customer loyalty mediated by satisfaction.
The Impact of Digital Marketing, Product Quality, and Service Quality on Customer Satisfaction through Purchase Decision as Interacting Variables (Case Study of User Accurate Accounting Software In Jabodetabek Area) Kumba Digdowiseiso; Yulia Kartika Sari
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6569

Abstract

The purpose of this study is to examine the impact of digital marketing, product quality, and service quality on customer satisfaction via purchasing decisions as an intervening variable. The research sample consisted of 168 users of accurate accounting software in the JABODETABEK area. Questionnaires were used to collect data, and STATA 16.0 was used to analyze the data. According to the findings of this study, digital marketing, product quality, and service quality have a positive and significant impact on purchasing decisions. Customer satisfaction is positively influenced by digital marketing, product quality, and service quality. Purchase decisions have a positive and significant impact on customer satisfaction. Digital marketing has a positive and significant impact on customer satisfaction through purchasing decisions. Product quality has a positive and significant impact on customer satisfaction through purchasing decisions. Through purchasing decisions, service quality has a positive and significant impact on customer satisfaction.
Budget Politics in Indonesia: A Case Study of the House of Representative's Optimization Fund Muhammad Dimyati Sudja; Kumba Digdowiseiso; Banu Abdillah; Aditya Kusuma Rachman
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6621

Abstract

This study explores the nature of public budgeting through a study of the interaction between formal political institutions and informal practices in the Indonesian budget arena after the 2014 General Election. The study draws on a collection of theories related to the role of political institutions in budget making and engages in theoretical debates in a field study of the key roles of politicians and parties in the Indonesian political system since the advent of democracy. Based on data collected through literature studies, this study examines legislative behavior in the budget-making process. Based on the case study, that the relationship between the legislature and political parties and the behavior of the executive government is influenced not only by the constitutional power of the President in the budget, but also by electoral rules that encourage legislators to prioritize access to patronage resources over party affiliation. In other words, the budget-making process is driven by a combination of the executive's need to advance its budget agenda in a multiparty presidential setting, in the absence of party direction and discipline, and the legislator's need to secure patronage resources. These findings offer new insights not only into the budget process but also into the workings of the Indonesian legislature. First, the case studies show that the presence or absence of a governing coalition is not the main determining factor in providing stability in the budget decision-making process. Second, they point out that, in the absence of an effective coalition, the use of constitutional budget-making powers to retain support from the legislature comes at a very high political cost. Third, this study reveals a form of cartel-like behavior among individuals, not parties, which challenges the application of cartel party theory in the Indonesian context.
Implementation of Good Governance in the Cost of Education Functions through Government Scholarships Kumba Digdowiseiso; Ifan Firmansyah; Andi Nurcahya
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6068

Abstract

Education services are the leading sector in accelerating the rate of human growth and the human development index (HDI) by applying three principles of good governance, namely participation, transparency and effectiveness and efficiency. The purpose of this study is to examine the implementation of good governance in the cost of the education function through educational scholarships. This research uses a literature study method by collecting library data, reading, taking notes and managing writing materials. The results of the study show that the government has succeeded in implementing the principles of good governance which include participation, transparency and effectiveness and efficiency in the education sector. The principle of participation is shown in the increase in the human growth index every year. Then the principle of transparency is aimed at ease of access to obtain educational information from the government for the community. Furthermore, the government in the principle of being effective and efficient has implemented the scholarship assistance program on target. So that the implementation of good governance by the government in spending on education functions through educational scholarships has been carried out properly.
Legal Certainty of Stopping the Prosecution of Criminal Cases By The Prosecutor's Office in a Restorative Justice Approach Hamrin Hamrin; Kumba Digdowiseiso
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6000

Abstract

Restroative justice is in principle limited only to actors who have just committed crimes and are not recidivists, and only to certain types of minor crimes. The purpose of the research in this preparation is to analyze the termination of the prosecution of criminal problems by the prosecutor's office through a restorative justice approach and a form of legal certainty for the termination of criminal problems by the prosecutor's office through the Restorative Justice approach. This research uses a normative juridical approach. The type of legal material used is primary, secondary and tertiary legal material analysis used is using qualitative alalysis. Based on the results of research, it is proven that the prosecution of criminal problems can be tried with a restorative justice approach to criminal acts that are tried only to be threatened with a fine or threatened with imprisonment for no more than 5 years, criminal acts are tried with the value of fact objects or the value of losses caused by criminal acts of not more than IDR 2.5 million. The form of legal certainty with the existence of restroative justice is the involvement of victims and actors directly in solving criminal problems. The restorative justice approach in this regard prioritizes efforts to link the participation of victims and actors to share legal certainty for victims.
Political Communication Strategy for Governorship Elections in Southeast Sulawesi Province Through Ethnicity Approach Hamrin Hamrin; Kumba Digdowiseiso; Muhammad Dimyati Sudja
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6613

Abstract

Communication strategies with the ethnicity approach of the Southeast Sulawesi Governor election are one of the keys to success in collecting votes. This study aims to determine the Political Communication Strategy in the Governorship Election in Southeast Sulawesi province through the Ethnicity Approach and to find out the factors of supporting and inhibiting the Political Communication Strategy in the Governor election through the ethnicity approach. This research is a type of qualitative research with a descriptive analysis approach. Data obtained through literature studies. The results showed that now, over time and the rapid development of communication technology, the issue of ethnicity still continues to be used by candidates to get the most votes. Many uses social media with a pattern of ethnicity approach at the time of the campaign to attract as many masses as possible and to vote. For example, during the Southeast Sulawesi gubernatorial election with a pattern of ethnicity approach, they were able to get the most votes to win the democratic party
The Effect of Current Ratio, Return on Asset, and Degree of Operating Leverage on Company Value through Capital Structure in the Listed Companies of the Agricultural Food Product Industry over the Period 2016-2020 Kumba Digdowiseiso; Niken Winarsih
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6566

Abstract

Company value that can be reflected in financial ratios has a strategic role in investment decisions.The purpose of this study is to produce the latest empirical evidence regarding the effect of Current Ratio, Return on Assets, Degree of Operating Leverage on Firm Value through Capital Structure in Agricultural Food Products Industry Companies on the Indonesia Stock Exchange. The study was conducted on 14 samples of companies using purposive sampling in the 2016-2020 period. The data analysis method uses panel data regression method with Structural Equation Model (SEM) which is processed using statistical software STATA 16. The results of the study show empirical evidence that Current Ratio and Degree of Operating Leverage have a direct positive but not significant effect on Firm Value. Return on Assets and Debt to Equity Ratio have a positive and significant direct effect on Firm Value. Current Ratio, Return on Assets and Degree of Operating Leverage have a direct and significant negative effect on Capital Structure. In contrast, the effect of Current Ratio, Return on Assets, and Degree of Operating Leverage on Firm Value cannot be mediated through Capital Structure.
Perception of Islamic student interest in stock investment: financial literacy, financial behavior, and risk perception Kumba Digdowiseiso
SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Vol 4 No 2 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (579.852 KB) | DOI: 10.36407/serambi.v4i2.723

Abstract

Research that focuses on the perception of Islamic students in investing has not been carried out. Therefore, this study aims to analyze the factors (financial literacy, financial behavior, and risk perception) that arouse interest in investing in Muslim students. This research is sourced from primary data obtained from respondents through the distribution of questionnaires. The data collected can be processed 100 from a sample of 195 respondents, which is measured by the Slovin formula. The sample was taken by means of convenience sampling, which is part of the population targeted in this study, namely students who are Muslim who are students of the National University of the Faculty of Economics and Business. Descriptive analysis and multiple linear regression analysis are data analysis techniques used in this study with the program STATA Statistics version 16. Based on study’s results, it was found that financial literacy and financial behavior variables had a significant and positive effect on investment interest, while risk perception was not significant in attracting investment interest in Muslim students in the management study program of the Faculty of Economics and Business, National University. Suggestions in the future that it is necessary to promote financial literacy and provide training with insight into financial literacy and financial behavior in promoting investment interest, especially in Muslim students.
DETERMINANTS OF PURCHASE DECISIONS AT TAMELO ROOF CAFÉ: PRODUCT QUALITY, PRICE PERCEPTION, LOCATION, PROMOTION AND PHYSICAL FACILITIES FOOD AND BEVAREGES PRODUCTS Rahayu Lestari; Wahyu Bagus Satrio; Kumba Digdowiseiso
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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

Abstract

This study aims to analyze the determinants of purchasing decisions at Tamelo Atap Café, which are influenced by product quality, price perception, location, promotion, and the physical facilities of food and beverage products. sources and research data using primary data obtained through distributing questionnaires; the research data was given to 100 respondents. Data collection techniques in research use purposive sampling. Data processing uses Partial Least Square (PLS) SmartPLS 3.0.Partially, the results of the study found that there was a positive but not significant influence on product quality on purchasing decisions; there is a positive and significant influence of location on purchasing decisions; there is a positive but not significant influence of price perceptions on purchasing decisions; there is a positive and significant influence of promotion on purchasing decisions; and there is a positive and significant influence of physical facilities on purchasing decisions.
Co-Authors Abdillah Dattul Kahfie Abdul Hafaz Ngah Achmad Fauzi Achmad Taufik Adam Nurkholik Adam Yola Mughni Aditria, Donan Aditya Kusuma Rachman Adityo Alif Rahman Kusumo Affiani, Ariqoh Eka Agustina Agustina Ahmad Cik Ahmad Nabil Bintang Akristi Eni Alam Nur Amali Ananda Alifia Ahmad Andi Nurcahya ANDINI NURWULANDARI Andre Golioth Anggoro, Tommy Annisa Ussolikhah Arlisa Nurul Imani Arlisa Nurul Imani Arni Karina Arni Karina Arum Fitri Nuryanti Asyari Aulia, Syarifa Ayla Virariani Azizul Yadi Yaakop Azlinzuraini Ahmad Azwadi Ali Bagus Syarifuddin Bambang Subiyanto Bambang Subiyanto Bambang Subiyanto, Bambang Bambang Susilo Banu Abdillah Beladdina An’nisa Beureukat Beureukat Bua, Christian Nataniel Tandi Chaerillya Chaerillya Cik, Ahmad Citra Paramitha Selviana Clarissa Alexandra Cucuk Endratno Dameria Muhani, Rosa Deni Aries Deva Safrina Dewi Sekar Arum Dewi, Anisa Indah Lestari Dhieka Avrilia Lantana Diah Ramadhani Fadillah Dian Nafiati Dimas Akendy Dimas Fajar Satrio Dinda Dwi Pertiwi Dinda Karunia Putri Dita Nurul Aini Mustika Dewi Dita Nurul Aini Mustika Dewi Divya Chaerani Mulia Safitri Djanuar, Tasya Meyrizka Dwi Budi Sulistiyana Edi Sarwa Susila Efendi, Nalam Eko Sugiyanto Elwisam Elwisam Elwisam Elwisam Elwisam Elwisam Elwisam, Elwisam Erwin Indriyanto Eunike Threisa Lintong Eva Kartikasari Fadjar Arief Perdana Putra Fahlevi Lubis, Reza Falya Azkia Putri Fatimah Azzahra Fauzia Listianto Febrian Caesar Ramadhan Feby Kartika Ismawati Felicia Khalkali Hendris Fidriyanti, Amelia Firyal Nadhifah Fairuz Fitra Pratama Putra Fitri Agustiani Fitri Yesica Sabrina Panjaitan Fitria Erisa Suci Gadis Dwi Inanta Gagih Pradini Ganang Ari Putranto Gims Viega Riviere Tambun Grace Artha Debora ha Rofusila Abu Hasan Haat, Mohd Hassan Che Hadi Prayitno Hafiza Aishah Hashim Hamrin Hamrin Hasnop Putra Minang Heni Suryanti Herry Krisnandi Herry Krisnandi Hery Widijanto Hilda Mataris Ifan Firmansyah Ila Florencia Soka Raga Ilham Nur Muhammad Ilma Fitria Indah Dian Indah Fitriyani Indah Rahmawati Rambe Indra Priadi, Jodi Indriyanto, Erwin Intan Sulistia Ningrum Irma Sifa Fauziah Jassmin Johari Juhaizi Mohd Yusof Jumadil Saputra Junaedah Junaedah Junaedi, Muhammad Azis Karina Anjasmara Karina, Arni Karyatun, Subur Kennedy Irnandi Khairul Saleh L. Tobing Khairunnisa Khairunnisa Khalid Azistha Amri Khalid Farooq Khatijah Omar Krisnandi, Herry Kurniawan, Rudi Ade Kusumaningrum, Anisa Putri Latifah Abdul Ghani Lestari, Hani Lestari, Rikka Indah Lestinar Fefrina Letitia, Dita Amanda Lily Sri Utami Lorenta, Meta Lukman Mandasari, Noviyanti Maniihuruk, Cindy Widya Marsudi Utoyo Mawardi, Rimah Mayorette Shabrina Ananda Meika Rozandi Melati Melati Melati Mochammad Wafie Arsyad Molina Muhamad Fikri Rachmansyah Muhammad Ananda Putra Kushendar Muhammad Aufa Pumuka Muhammad Bahtiar Satrio Muhammad Dimyati Sudja Muhammad Nur Muhammad Nur Muhammad Nur Muhammad Nuril Huda Muhammad Rayhan Muhammad Rizki Darmawan Muhammad Sabana Muhammad Wahyu Saputra Muhani Muhani Muhani, Muhani Nabila, Tasya Shafa Nada Virgita Nadia Maulidah Nurul Robi Zain Nanda Meyta Sari Nanda Salsabillah Naraswati, Atika Nguyen Duc Tri Ni Made Widya Premaiswari Nida Nafisah Oktaviani Niken Kusumawardani Niken Winarsih Noor Fadhiha Mokhtar Nor Hayati Sa’at Norakma Abd Majid Nourman Dwi Seftia Novi Lovita Dwi Novia Nur Damayanti Novita Sari, Minda Dian Nur Aishah Awi Nur Hidayat Fanesa Nur Ikawati Nur Muhamad Fachrurrozi Nurasyikin Jamaludin Nurhaeni Nurhaeni Nurrachma, Farhana Najmi Nurul Fadillah Nurul Hasanah Nurul Nazwa Napatah Octavia Miranti Olawole Olanre Fawehinmi Padri Achyarsyah Pangestu Raharjo Prameswari, Kintan Mayang Prasetya, Mufida Alfian Putra, Suadi Sapta RACHMAT HIDAYAT Rafitra Amira Putri Rahadian Ananto Rahayu Lestari Rahayu Lestari Rahayu Lestari Raihan Aqilla Khalis Ramadhani, Allysa Zahra Ramang Husin Demolingo Ramang Husin Demolingo Ramdhani, Topan Rangga Dimas Dimas Rani Yulia Rasyid, Amanda Rachmawati Resti Hardini Resti Hardini Resti Hardini Resti Hardini Reza Dwi Cahyanto Reza Emelia Ria Ria Ria Ria, Ria Rian Hidayat Rika Nur Hikmah Rinanto, Fandy Darmawan Rini, Nurul Alfisyah Ritonga, Sri Endah Robby Ferdiansyah Rohana Ahmad Rosyidah Muhammad Safiek Mokhlis Salam, Haris Hi Abd Salsa Nabila Aziz Salsabilla, Alyssa Santi Retno Sari Santi Retno Sari, Santi Santika, Sindi Saprudin Saprudin Saputri, Zahwa Assabilliyah Sari , Santi Retno Sari, Dian Mega Sarina Ismail Setyawarni, Idah Shafira Qadrina Shahnaz Meutia Andrapuri Shipa Nur Fadila Silviana Rachman Sindi Claudia Vanessa Siti Falindah Padlee Siti Hikmah Siti Mariah Ulfah Siti Nurain Muhmad Siti Rosyida Cindy Siti Sarah Chairunisa Siti Zuliyana Siwi Afinni Lestari Sri Rustiningrum Suadi Sapta Putra Suadi Sapta Putra Subur Karyatun Subur Karyatun Subur Karyatun Sulaeman, Ahmad Fauzi Sulistianto Ibrahim Suryanto Suryanto Syamsudin Syifa Nuraiyini Amelia Theodorus Gavrilla Banusetyo Theodorus Gavrilla Banusetyo Tiara Pradani Tri Septy Lutpiana Tri Waluyo Trianita, Della Septia Tyan Putri Isnaini Umi Rofiqotul Laili Virhan Arief Fadhila Wahyu Bagus Satrio Wahyu Fajar Ramadhan Wildan Nuradi Nuradi Windartiningsih, Reska Wulandita Julyanti Sabila Yetiani, Yetiani Yogi Alfaizi Yulia Kartika Sari Yulita Yumna Zahra Andita Putri Yunita Pratiwi Yunita Pratiwi Zaenal Arifin Zahirah, Fildzah Dini Zalailah Salleh Zaliha Zainuddin Zhalma Syafitri Alkobar Zuha Rosufila Abu Hasan Zumratul Meini