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All Journal Journal of Economic, Bussines and Accounting (COSTING) Atestasi : Jurnal Ilmiah Akuntansi
Kumba Digdowiseiso
Universitas Nasional Jakarta
Economics, Econometrics & Finance Social Sciences

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PENGARUH ORIENTASI KEWIRAUSAHAAN, ORIENTASI PEMASARAN, DAN KAPABILITAS INOVASI ORGANISASI TERHADAP KINERJA PEMASARAN UMKM MELALUI KEUNGGULAN BERSAING Alan Ariri; Kumba Digdowiseiso
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11276

Abstract

Penelitian ini bertujuan menganalisis pengaruh Orientasi Kewirausahaan, Orientasi Pemasaran, dan Kapabilitas Inovasi Organisasi terhadap Kinerja Pemasaran UMKM Penjual Sprei Bonita. Sebanyak 100 responden dari UMKM di Kelurahan Jurang Mangu Timur digunakan sebagai sampel dengan pengambilan data menggunakan kuesioner. Analisis jalur menggunakan STATA 14.0 digunakan untuk menganalisis data. Hasil penelitian menunjukkan bahwa Orientasi Kewirausahaan dan Kapabilitas Inovasi Organisasi memiliki pengaruh positif signifikan terhadap Keunggulan Bersaing UMKM Penjual Sprei Bonita. Meskipun demikian, Orientasi Pemasaran tidak memberikan pengaruh signifikan. Orientasi Kewirausahaan dan Orientasi Pemasaran juga berpengaruh positif signifikan terhadap Kinerja Pemasaran, sementara Kapabilitas Inovasi Organisasi tidak memberikan pengaruh yang signifikan. Keunggulan Bersaing terbukti memediasi pengaruh Orientasi Kewirausahaan, Orientasi Pemasaran, dan Kapabilitas Inovasi Organisasi terhadap Kinerja Pemasaran secara parsial. Temuan ini menyoroti peran penting Keunggulan Bersaing dalam menghubungkan faktor-faktor kewirausahaan, pemasaran, dan inovasi dengan hasil kinerja pemasaran UMKM Penjual Sprei Bonita.
Bibliometric Analysis of Determinants of Stock Price Returns in Indonesia Elwisam Elwisam; Kumba Digdowiseiso
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i2.734

Abstract

Investment is activity aimed at making a profit. One manifestation of strategic investment management is through selecting the right investment instruments. Currently the instrument with the highest interest in Indonesia is stock. One indicator to measure investment success is stock price returns. Therefore, a study is needed to examine the determinants of stock price returns in Indonesia, so this research is to explain the literature statistics on the determinants of stock stock returns, explain the determinants of stock price returns through bibliometric clustering and density analysis in Indonesia. The data needed is in the form of scientific literature originating from Google Scholar. The results of the research show that (1) the total number of papers that examine the determinants of stock returns in Indonesia is 59 and there has been an increase in studies in the period 2021 to 2023. (2) there are five main topic clusters that are discussed in research, (3) The density model show that there are 19 keywords that appear most frequently, as for these determinants such as deposit interest, exchange rate, profit per share, company financial condition, structure capital, profitability, solvency, price earning ratio, and price to book value.
The Impact of Social Media Marketing on Increasing Individual PPH and PNBP in Indonesia: A Systematic Literature Review Suadi Sapta Putra; Kumba Digdowiseiso
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.747

Abstract

Social media marketing methods frequently incorporate promotional, sales, and branding techniques that can provide supplementary revenue for individuals and corporations. This study aims to determine the impact of social media marketing on the computation and augmentation of Individual Income Tax (PPH) in Indonesia. The literature study of this research is organized systematically to examine the influence of social media marketing on the growth of Individual Income Tax (PPH) and Non-Tax State Income (PNBP) in Indonesia. Further investigation is required to comprehend the impact of firm marketing strategies in the digital domain on Individual PPH and its contribution to PNBP. To effectively address the challenges posed by the digital economy, the government and business entities must collaborate in formulating tax laws that are adaptable and efficient.
The Effects of User Intention and User Satisfaction on E-Filling Adoption in Indonesia: A Systematic Literature Review Rahayu Lestari; Kumba Digdowiseiso
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i2.748

Abstract

Intention, as the main indicator of an individual's desire to adopt a technology, influences the extent to which they are willing to use and invest in e-filling. The aim of this research is to find out how ser intention (user intention) has a significant effect on the level of e-filling adoption in Indonesia, and what factors motivate individuals to have high user intention towards technology. The structure of this research literature review reflects the systematic approach applied in conducting a literature review to support understanding the impact of User Intention and User Satisfaction on the adoption of E-Filling in Indonesia. The results of this research are that a holistic strategy that includes good interface design, support for social norms, increasing digital literacy, and meeting user expectations through security and efficiency is the key to achieving successful e-filling adoption in Indonesia.
The Impact of Service Excellence on Customer Satisfaction in Tax Service Offices: A Systematic Literature Review Resti Hardini; Kumba Digdowiseiso
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i2.765

Abstract

The principle of customer satisfaction becomes very relevant in tax agencies, where good service can create a positive experience for taxpayers. This research aims to determine how the implementation of Service Excellence at the Tax Service Office influences customer perception and satisfaction and to choose the positive impact of Service Excellence on interactions between tax officers and taxpayers on the level of customer satisfaction at the Tax Service Office. The structure of this research literature review reflects the systematic approach applied in conducting a literature review to support understanding the impact of Service Excellence on customer satisfaction at the Tax Service Office. This research shows that implementing Service Excellence at the Tax Service Office provides better service and creates better relationships between tax institutions and taxpayers. If applied consistently, these principles can sustainably impact customer satisfaction, taxpayer compliance, and the image of tax institutions in society.
Co-Authors Alan Ariri Elwisam Elwisam Rahayu Lestari Resti Hardini Suadi Sapta Putra