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All Journal Cakrawala Ekonomi dan Keuangan
Henny Risnawati
Sekolah Tinggi Ilmu Ekonomi Swadaya
Economics, Econometrics & Finance

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Pengaruh Citra Merek, Kualitas Pelayanan Dan Harga Terhadap Kepuasan Pelanggan Serta Implikasinya Pada Loyalitas Pelanggan PT Strait Liner Express Di Jakarta Henny Risnawati
Cakrawala Akuntansi & Manajemen Vol 30 No 1 (2023): Januari - Juni
Publisher : LPPM Swadaya Institute of Business and Communication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/cakrawala.v30i1.8

Abstract

Multicollinearity Test This test aims to determine whether there is a correlation for the independent variables in the regression model used. A good regression model is a regression model that is non-multicollinearity, meaning that between one independent variable and another in the regression model are not perfectly interconnected. The size of the correlation that is free of multicollinearity is 5 or can be measured through the tolerance value or VIF (Variance Inflation Factor) of each variable in the SPSS ver. 21.0 computer program, namely if the tolerance value is 1.0 or VIF 5, it indicates the presence of multicollinearity. 21.0, namely if the tolerance value is 1.0 or VIF 5, it indicates the presence of multicollinearity. SPSS output ver. 20.0 to explain whether there are symptoms of multicollinearity between independent variables. Autocorrelation Test The autocorrelation test aims to test whether in a linear regression model there is a correlation between confounding errors in period t and confounding errors in period t-1 (previous). The following are the results of the autocorrelation test using SPSS 20.0:
The Differences of Taxpayer Compliance Before and After Tax Amnesty Stimulus Henny Risnawati
Cakrawala Akuntansi & Manajemen Vol 29 No 2 (2022): Juli - Desember
Publisher : LPPM Swadaya Institute of Business and Communication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/cakrawala.v29i2.16

Abstract

Tax amnesty is a type of remission program for taxpayers where they are freed from their tax obligations but, in exchange for the tax liability forgiveness, have to pay a redemption amount of money and disclose incomplete or unreported income in their previous tax periods, without having to face theadministrative penalty or tax prosecution. The short-term purpose of tax amnesty is to increase the country's income in large quantities in a short time. In the long-term, this program is intended to form a wider database so that the government can increase the number of taxpayers and level of tax compliance. This study aims to determine the differences in taxpayer compliance during the periods before (pre-test) and after (pro-test) the Indonesian Tax Amnesty program which ended on March 31, 2017. The population was taken from the total data of taxpayers registered in KPP Pratama Jepara. The sample for this research includes 100 respondents based on Slovin's formula calculation. The sampling was done using purposive sampling, and the type of data used was primary data collected via questionnaire distribution. The method used for the data analysis was a paired sample t-test. The results showed that the taxpayer compliance between the pretest and protest of tax amnesty program changed. This difference indicates an increase in taxpayer compliance, although still very low.
Kontribusi Adopsi Media Sosial dalam Menaikkan Penjualan dan Pengembangan Usaha Kecil dan Menengah di Indonesia Henny Risnawati
Cakrawala Akuntansi & Manajemen Vol 29 No 1 (2022): Januari - Juni
Publisher : LPPM Swadaya Institute of Business and Communication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/cakrawala.v29i1.22

Abstract

Small and medium-sized enterprises (SMEs) are becoming an increasingly important economic factor in many developing countries, including Indonesia. Previous research shows that small businesses establish the concept of self-reliance. Even in times of economic hardship, small businesses are able to keep prices of national staples such as food and clothing low. In West Kalimantan, local SMEs produce a unique fabric called sasirangan, which has become the region's main product. As the use of IT infrastructure and platforms is usually concentrated in big cities such as the state capital of Pontianak, SMEs in the regions can rely on social media to promote their products. Therefore, this study aims to understand the attitudes of local SMEs towards using social media for commercial purposes. The sample size of this study includes 45 West Kalimantan SMEs in five districts outside the capital city of West Kalimantan. In this study, we used Partial Least Squares Structural Equation Modeling (PLS-SEM) to study the interaction between variables. The survey results show that small business entrepreneurs generally have a strong desire to use social media for commercial purposes. A more detailed description of the results and limitations of this study is available at the end of this document.
Faktor-Faktor Yang Mempengaruhi Kepuasan Konsumen Pada Pengguna Aplikasi Jasa Gojek di Bekasi Winaya Purwanti; Asep Saifudin; Henny Risnawati
Cakrawala Akuntansi & Manajemen Vol 29 No 1 (2022): Januari - Juni
Publisher : LPPM Swadaya Institute of Business and Communication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/cakrawala.v29i1.26

Abstract

This study aims to determine and analyze the factors that influence consumer satisfaction with Gojek service application users in Bekasi. The factors studied were service quality, price, brand image, and promotion factors. The approach used in this research is associative by using primary data through questionnaires and interviews. The population in this study are consumers in the city of Bekasi who have the Gojek application on their cell phones and have used it at least 5 times. The sampling method used probability sampling with a sample of 100 people. The data analysis technique used multiple linear regression, partial, and simultaneous hypothesis testing, and looking for the coefficient of determination. The results of the study stated that the factors of service quality, price, brand image, and promotion had a positive and significant influence on consumer satisfaction for Gojek service application users in Bekasi either partially or simultaneously.
Faktor-Faktor Yang Pendorong Dan Penghambat Usaha Ternak Ayam Potong Bermitra Dengan PT. Wacana Jaya Henny Risnawati; Wianaya Purwanti; Asep Saifudin
Cakrawala Akuntansi & Manajemen Vol 29 No 1 (2022): Januari - Juni
Publisher : LPPM Swadaya Institute of Business and Communication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/cakrawala.v29i1.27

Abstract

The purpose of this study was to determine the factors that encourage and inhibit the chicken livestock business in the partnership of Sinar Jaya Partners Ltd. The research approach used in this study was a qualitative method. The respondents consisted of three livestock businesses that are partners of Sinar Jaya Partners Ltd. The result showed that the main factors that encouraged and hindered the willingness of entrepreneurs to become partners of Mitra Sinar Jaya Ltd are: 1) Costs incurred by farmers in the broiler business in partnership with Mitra Sinar Jaya Ltd, namely the average number of fixed costs and the average amount; 2) The average total net income per harvest obtained by broiler breeders in the partnership of Sinar Jaya Partners Ltd
Co-Authors Asep Saifudin Wianaya Purwanti Winaya Purwanti