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All Journal JURNAL ILMU SOSIAL Journal of Indonesian Tourism and Development Studies Jurnal Mahasiswa Perpajakan Wacana, Jurnal Sosial dan Humaniora Erudio: Journal of Educational Innovation PROFIT : Jurnal Administrasi Bisnis The International Journal of Accounting and Business Society Jurnal Manajemen Teori dan Terapan International Journal of Artificial Intelligence Research Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Ekonomi Efektif
Yusri Abdillah
Department Of Business Administration, Faculty Of Administrative Science, Universitas Brawijaya
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahaan Terdaftar di Indeks Bursa SRI KEHATI Tahun 2010-2014) Wibawa, Agung; Wilopo, .; Abdillah, Yusri
Jurnal Mahasiswa Perpajakan Vol 11, No 1 (2016)
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.31 KB)

Abstract

This research based on the increase of business competitive power that corporate has to compete and reach their main purpose, included annual corporate profit. Tax is an enforceable contribution for the government’s support and also decrease corporate profit at once, so that they being suspected tax avoidance doer. Good Corporate Governance is applied for minimize tax avoidance efforts by management and responsibility efforts for stakeholder and shareholder as well. This research aims to examine the influence of board of independent commissioner percentage, audit committee, and audit quality to tax avoidance partially and simultaneously. The test result shows that variable board of independent commissioner, audit commitee, and audit quality take effect simultaneously againts tax avoidance. From the result of the analysis of partially explains that variable board of independent commissioner percentage and audit committee has significant effect on tax avoidance, while audit quality do not effect significantly to tax avoidance. Keywords: Tax Avoidance, Good Corporate Governance, Controling ABSTRAK Penelitian ini dilakukan atas dasar peningkatan daya saing bisnis yang mengharuskan perusahaan berkompetisi dan meningkatkan capaian perusahaan, termasuk didalamnya adalah laba perusahaan. Pajak merupakan iuran wajib yang harus dibayarkan perusahaan kepada pemerintah dan sekaligus mengurangi perolehan laba, sehingga diindikasikan perusahaan melakukan penghindaran pajak dengan keleluasaan sistem pemungutan pajak self assesment. Salah satu upaya dalam meminimalisir tindakan penghindaran pajak oleh pihak pengelola perusahaan adalah dengan Good Corporate Governance (GCG) yang mana juga merupakan wujud tanggung jawab kepada pemegang saham maupun pihak lain. Penelitian ini memiliki tujuan untuk menjelaskan dan mengetahui signifikansi pengaruh persentase dewan komisaris independen, jumlah komite audit perusahaan, dan kualitas auditor eksternal secara simultan maupun parsial terhadap penghindaran pajak. Hasil penelitian diketahui secara simultan variabel persentase dewan komisaris independen, komite audit perusahaan, dan kualitas auditor eksternal berpengaruh secara signifikan terhadap penghindaran pajak, sedangkan secara parsial didapatkan persentase dewan komisaris independen dan komite audit perusahaan berpengaruh signifikan terhadap penghindaran pajak, dan kualitas auditor eksternal berpengaruh negatif dan tidak signifikan terhadap penghindaran pajak.   Kata Kunci: Penghindaran Pajak, Good Corporate Governance,  Pengawasan
Analysis of the Effect of Perceived Risk, Perceived Usefulness and Attitude on Usage Intention with TAM (Case Study: Go-jek Application) Afandi, Yosi; Astuti, Endang Siti; Kusumawati, Andriani; Abdillah, Yusri
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 1 (2020)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v5i1.476

Abstract

The purpose of this research is to determine what variables affect usage intention. This research uses the object of research is the go-jek application. The go-jek application is one of the online transactions used by the community because the go-jek application provides various service features that are needed by the public such as goride, gocar, gofood, gosend and many more service features. With more and more users it is necessary to do research on go-jek applications. The method used in this research is TAM. The results of the test indicate that usage intention is influenced by variables of trust, perceived risk, perceived usefulness and attitude
SIGNIFICANT VALUES OF TOURISM LEARNING FOR LOCALS TO SUPPORT TOURISM DEVELOPMENT THROUGH COUNSELING AND MENTORSHIP Yusri Abdillah; Supriono Supriono; Sunarti Sunarti; Andriani Kusumawati
Erudio Journal of Educational Innovation Vol 7, No 2 (2020): Erudio Journal of Educational Innovation
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18551/erudio.7-2.1

Abstract

A tourism development in an area is basically unable to be  separated from the existence of supporting local residents, since the existence of tourism objects is not only to increase a regional income but also to encourage public awareness of tourism activities. The study was conducted by direct observation of counselling and assistance activities on Tourism Awareness by academics in society, followed by in-depth interviews with speakers and participants of counselling and mentoring activities, as well as tourism stakeholders (tourists, Heads of regional tourism offices, and village officials) after the activity was carried out in Gunungronggo Tourism Village, Tajinan District, Malang Regency, East Java, Indonesia.  The results showed that learning related to tourism is very important to them. The local people were active (enthusiastic) during the activity because all this time they did not know the tourism importance. During this time they assume tourism will only bring harm because many foreigners (tourists) enter the area. However, numerous positive things can be accomplished with the arrival of foreigners. Finally, the impact of counselling and mentoring activities encourage the locals to fully support tourism activities and they find business opportunities to bring in revenue in the tourism se
Analysis of the Effect of Perceived Risk, Perceived Usefulness and Attitude on Usage Intention with TAM (Case Study: Go-Jek Application) Yosi Afandi; Endang Astuti; Andriani Kusumawati; Yusri Abdillah
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 5 No. 1 (2020)
Publisher : Politeknik Negeri Madiun

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

Abstract

The purpose of this research is to determine what variables affect usage intention. This research uses the object of research is the Go-Jek application. The Go-Jek application is one of the online transactions used by the community because the Go-Jek application provides various service features that are needed by the public such as Go-Ride, Go-Car, Go-Food, Go-Send and many more service features. With more and more users it is necessary to do research on Go-Jek applications. The method used in this research is TAM. The results of the test indicate that usage intention is influenced by variables of trust, perceived risk, perceived usefulness and attitude.
Adoption of Cash on Delivery Payment Method in E-commerce Shopping: A Value-based Adoption Model Approach Lidya Veronica Christy Rihidima; Yusri Abdillah; Anni Rahimah
Journal of Theoretical and Applied Management (Jurnal Manajemen Teori dan Terapan) Vol. 15 No. 3 (2022)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jmtt.v15i3.38964

Abstract

Objectives: To examine what factors can influence adoption intention through perceived value and how much influence compatibility can have on the relationship between perceived value and adoption intention. Furthermore, through the results of this research, it is hoped that local retailers can create new services that are appropriate and can help consumers. Design/Method/Approach: Existing scales are adapted, and the field study is conducted in seven different cities of East Java Province, Indonesia. Based on purposive sampling, 195 respondents in seven telecommunication retail outlets completed a questionnaire related to cash-on-delivery service as a payment method of Topsell. This national telecommunication retailer adopts cash on delivery as their payment method. One hundred fifty-four qualified questionnaires are eventually used for data analysis. Furthermore, this study utilizes explanatory research with quantitative research methods. The sample collection method uses a purposive sampling method.  Findings: The research results obtained, it can be concluded that all the hypotheses proposed in this study can be accepted. Therefore, these results show that the COD service offered by Topsell can provide technical convenience. Furthermore, compatibility can strengthen the relationship between perceived value and adoption intention. Originality: Many studies utilize the theory of value-based adoption models, but only a few include the compatibility variable as a moderating variable. This research offers originality, especially in service innovation research. The researcher believes compatibility effectively strengthens the relationship between perceived value and adoption intention. Practical/Policy Implications: The research results are expected to contribute ideas. This research develops the theory of the value-based adoption model. Further researchers can adopt the research model and framework. Through all the results obtained, it can provide benefits for local retailers to survive amid this tight business competition by paying attention to the attributes of the value-based adoption model and the suitability of services with community trends. It is also recommended that Topsell and other telecommunication retail companies create a friendly web so that there is a good assessment of the COD services offered to consumers.
Makassar City Tourism Readiness in the New Normal Period of the COVID-19 Pandemic Andi Indra Saputra Alamsyah; Arik Prasetya; Yusri Abdillah
Journal of Indonesian Tourism and Development Studies Vol. 10 No. 2 (2022)
Publisher : Postgraduate School, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jitode.2022.010.02.04

Abstract

Tourism plays a crucial role in driving economic growth, but the COVID-19 pandemic has severely affected the industry, including in Makassar City, Indonesia. This study aims to investigate the readiness of tourism to address the challenges posed by the pandemic and to identify the factors influencing this readiness. Specifically, the study focuses on the perceptions of tourism readiness based on the Travel and Tourism Competitiveness Index (TTCI) sub-index. Data was collected through surveys conducted in Makassar City using non-probability quota sampling. A quantitative-descriptive approach was employed, and the collected data were analyzed using multiple linear regression techniques. The study primarily examines the impact of two factors, namely the enabling environment and travel and tourism policy and enabling conditions, on tourism readiness. The study's findings reveal that enabling environment, travel, tourism policy, and enabling conditions contribute significantly to tourism readiness in Makassar City. However, the travel and tourism policy and enabling conditions variable influence tourism readiness substantially. Indicators such as the prioritization of travel and tourism indicators and the openness indicator received high scores, further supporting the significance of these factors. The implications of these findings are valuable for policymakers and government authorities involved in the tourism sector. The study provides valuable insights into the areas that need to be prioritized and improved to enhance tourism readiness in Makassar City. By focusing on creating an enabling environment and implementing effective travel and tourism policies, the government can shape strategies that foster resilience and recovery in the tourism industry amidst the ongoing challenges posed by the COVID-19 pandemic. Keywords: COVID-19 Pandemic, Economic Growth, Tourism Readiness, TTCI Sub-Index.
The Deployment of K-Pop in Asian Market through the Implementation of Cross-Country Business Contracts by the Korean Entertainment Company Saraswati, Alifia; Abdillah, Yusri; Rut Damayanti, Cacik
JURNAL ILMU SOSIAL Volume 22, Issue 1, Year 2023
Publisher : Faculty of Social and Political Sciences, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jis.22.1.2023.44-67

Abstract

Recently, the emergence of a popular commodification in the form of South Korean music, known as K-Pop, has the potential to attract youthful generations in a number of Asian nations. The massive deployment of K-Pop has become public attention on how music with uncommon language could reach many people outside South Korea. One of the entertainment companies considered responsible for the phenomenon is SM Entertainment. This company is considered one of the largest in South Korea. Thanks to its business strategy capable of deploying commodification called K-Pop could enter many Asian countries, with the local company from the target market. This research aims to analyze the business contracts between SM Entertainment and the affiliation companies to create business collaboration in the form of entry mode toward different Asian countries and to evaluate SM Entertainment's success in deploying their K-Pop's commodification in Asia. This research applied the theory of Cultural Technology, Entry Mode and Cross-Country Business Contracts with a qualitative descriptive method. The results showed that implementing cross-country business contracts is doing a number in K-Pop’s expansion across Asia by modifying the business contracts suitable for the SM Entertainment and the target market to enter the Asian Market. This research also shows  that K-Pop's expansion in the Asian Market is a successful movement since K-Pop’s commodification reached and influenced many people to consume it, especially from SM Entertainment. Nonetheless, SM Entertainment is expected in entertainment if they are eager to make this K-Pop's commodification accepted generally and not just as one- time phenomenon. 
Improving firm performance through Competitive Advantage, differentiation strategy and cost leadership: A Literature Review Suprihono, Suprihono; Prasetya, Arik; Abdillah, Yusri
International Journal of Artificial Intelligence Research Vol 6, No 1.1 (2022)
Publisher : STMIK Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.076 KB) | DOI: 10.29099/ijair.v6i1.331

Abstract

This study aims to examine previous research in order to determine the role of competitive advantage as a variable that mediates the effect of differentiation strategy and cost leadership strategy on firm performance. This study applies various theories, namely resource-based-view (RBV) theory, and Market-based-view (MBV) theory to explain the relationship between variables. As a literature study article, this article contributes to developing a conceptual framework on how to combine the two perspectives of generic strategy and competitive different advantages. This article has importance for management and further research considering that not many previous studies have used the theoretical framework to test similar research models. This study has limitations in obtaining research that examines competitive advantage in research with firm performance. This research introduces a new framework that illustrates the contribution of competitive advantage to company performance through the implementation of a differentiation strategy and cost leadership strategy.
The Influence of Social Media Marketing on Decision to Visit Mediated by Fear of Missing Out (FOMO) and Trust Iqbal, Muh; Abdillah, Yusri; Kholid Mawardi, Mukhammad
Profit: Jurnal Adminsitrasi Bisnis Vol. 19 No. 1 (2025): Profit: Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.profit.2025.019.01.3

Abstract

This study aims to investigate how Social Media Marketing (SMM) affects Visit Decisions and how Fear of Missing Out (FOMO) and Trust act as mediating factors at Florawisata Santerra Delaponte, Malang. This study helps businesses in the tourism sector apply the results to improve tourist decisions and increase the number of visits to the tour. This study was conducted on visitors to Florawisata Santerra Delaponte, Malang. A sample of 162 respondents was selected for this study using a quantitative approach to nonprobability sampling. Partial Least Square-Structural Equation Modeling (PLS-SEM) was used to evaluate the data in this study using SmartPLS 4 software. The results of this study show that the Social Media Marketing (SMM) variable significantly influences the Visiting Decision, and the FOMO variable does not mediate the relationship between the Social Media Marketing (SMM) variable and the Visiting Decision variable. Business actors can utilize the practical implications derived from this research in the related tourism sector to use social media marketing more effectively, thereby helping to improve visiting decisions and enhance tourists' trust, which will ultimately impact increasing visiting decisions.
Influence of Store Atmosphere, Store Layout, Point of Purchase Displays, and Promotional Signage on Souvenir Impulse Buying Behavior Tahiry, Darwish Khan; Abdillah, Yusri; Mawardi, Mukhammad Kholid
The International Journal of Accounting and Business Society Vol. 33 No. 1 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.1.846

Abstract

Purpose — There is a notable lack in the comprehensive and integrative understanding of in-store marketing factors, particularly understanding how store atmospheric affects impulse buying collectively in the context of souvenirs in developing countries. The current study full fill this imbalance by conducting an in-depth investigation into the impact of key in-store marketing variables: store atmosphere, store layout, point of purchase displays, and promotional signage on consumer impulse buying behavior. Design/methodology/approach — A quantitative data analysis technique is utilized, gathering information through structured questionnaires from domestic tourists purchasing souvenirs in Malang Strudel retailing chains in Greater Malang. Smart PLS SEM is used to analyze the interlink between variables, assessing 99 sample responses received through purposive sampling technique. Findings — Results indicates all four factors, store atmosphere, store layout, point of purchase displays, and promotional signage have positive significant impact on impulse buying of souvenirs purchases. It showed that pleasant lighting, hygienic ambience with appropriate music and temperature, easy and convenient placement of merchandise, eye-catching window displays, along with in-store advertisements, and appealing price discount signs were found to be effective in triggering spontaneous souvenir purchases among consumers. Practical implications — These outcomes offer valuable insights for retailers and marketers operating in a souvenir shopping context. They can make strategic use of these in-store stimuli in influencing and cashing in on souvenir impulse buying behavior for better sales and shopping experience. The results offer insights into the dynamics of impulsive buying of souvenir shopping, enhancing knowledge in the context of consumer behavior and retail management. Originality/value — This contributes to the existing knowledge on impulsive buying behavior identified in the context of souvenir shops within an emerging economy, with implications that the environment and behavioral factors contribute to consumer decisions in a tourism-driven retail setting.
Co-Authors . Wilopo, . Aditya Satriawan, Aditya Afandi, Yosi Alifia Saraswati, Alifia Andi Indra Saputra Alamsyah Andriani Kusumawati Anni Rahimah Arik Prasetya Arik Prasetya, Arik Aufal, Muhammad Aufal Fresky Damayanti, Cacik Rut Danny Hendra Irawan Endah Lestari, Savitri Endang Astuti Endang Siti Astuti Hamidah Nayati Utami Hariawan, Jodi Imam Suyadi Kadarisman Hidayat Kholid Mawardi, Mukhammad Kusnaini, Naimatul Lidya Veronica Christy Rihidima Luchman Hakim Mohammad Iqbal Muh Iqbal Mukhammad Kholid Mawardi Nugroho, Agung Pangestuti, Edriana Rut Damayanti, Cacik Sunarti Sunarti Suprihono, Suprihono Supriono Supriono Tahiry, Darwish Khan Wibawa, Agung Zainul Arifin Zakky Zamrudi zalyus, firda melani