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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 Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Disrupsi Bisnis
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 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.
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.
The Influence of Store Atmosphere, Store Layout, Point of Purchase Displays, and Promotional Signage on Souvenir Impulse Buying Behaviour 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 atmosphere affects impulse buying collectively in the context of souvenirs in developing countries. The current study fulfils 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 behaviour. Design/methodology/approach — A quantitative data analysis technique is utilised, collecting information through structured questionnaires from domestic tourists purchasing souvenirs at Malang Strudel retail chains in Greater Malang. Smart PLS SEM is used to analyse the interrelationships among variables, based on 99 sample responses collected through purposive sampling. Findings — Results indicate that all four factors —store atmosphere, store layout, point-of-purchase displays, and promotional signage —have a significant positive impact on impulse buying of souvenirs. It showed that pleasant lighting, a hygienic ambience with appropriate music and temperature, easy and convenient placement of merchandise, eye-catching window displays, in-store advertisements, and appealing price-discount signs were 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 strategically use these in-store stimuli to influence and capitalise on souvenir impulse-buying behaviour, thereby improving sales and the shopping experience. The results offer insights into the dynamics of impulsive souvenir shopping, enhancing knowledge in the context of consumer behaviour and retail management. Originality/value — This contributes to the existing knowledge on impulsive buying behaviour identified in the context of souvenir shops within an emerging economy, with implications that the environment and behavioural factors contribute to consumer decisions in a tourism-driven retail setting.
The Influence of Market Orientation on Competitive Advantage and Business Performance Aufal, Muhammad Aufal Fresky; Arifin, Zainul; Abdillah, Yusri
Wacana Journal of Social and Humanity Studies Vol. 28 No. 1 (2025): WACANA, Jurnal Sosial dan Humaniora
Publisher : Graduate School Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.wacana.2025.028.01.05

Abstract

This research aims to examine the influence of Market Orientation (OP) and Competitive Advantage (CA) on Business Performance (BP) through Batik Micro and Small Enterprises in Klampar Village. This research aims to help Micro and Small Batik Enterprises in Klampar Village apply research results to improve market orientation excellence and competitive advantage in all market conditions. The research method used is quantitative. This research was conducted on Batik Micro and Small Businesses in Klampar Village, Pamekasan Regency, with a research sample of 60 Micro and Small Business Owners using non-probability sampling techniques with a census (saturated) sampling approach. Data were analyzed using PLS (Partial Least Square). The results showed that four hypotheses were rejected, three had a significant impact, and hypothesis one had an insignificant impact.: Market Orientation has a significant effect on Competitive Advantage, Market Orientation has an insignificant effect on Business Performance, Competitive Advantage has a significant effect on the Performance of Micro and Small Batik Businesses, and Market Orientation has an indirect impact on Business Performance through Competitive Advantage. Keywords: market orientation orientation, competitive advantage, business performance, MSMEs
The Implementation of STP (Segmentation, Targeting and Positioning) in Determining Tourism Marketing Strategies (Studies on Kuno Kini Nanti in Trowulan, Mojokerto, East Java) Kusnaini, Naimatul; Abdillah, Yusri; Fahrudi, Agung Nugroho Luthfi Imam
Wacana Journal of Social and Humanity Studies Vol. 26 No. 3 (2023): WACANA, Jurnal Sosial dan Humaniora
Publisher : Sekolah Pascasarjana Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.wacana.2023.026.03.04

Abstract

This research was conducted at one of the cultural tourism sites in Watesumpak Village, Trowulan, Mojokerto, East Java, namely Kuno Kini Nanti. Kuno Kini Nanti provides several tour packages to explore the historical sites of Majapahit Heritage in Trowulan. The management and marketing of Kuno Kini Nanti tourism have yet to run optimally, so an understanding of market segments, determining market targets and positioning is needed. This research used a case study method with a qualitative research approach to explore the marketing strategy of Segmentation, Targeting, and Positioning (STP) in developing Kuno Kini Nanti cultural tourism. The techniques for collecting the data, the researcher used observation, interviews, and documentation. The results of this research show that the types of purposeful culture tourists and serendipitous culture tourists with academic backgrounds and the millennial generation with an age range of 20-40 tears are the targets of Kuno Kini Nanti tourists’ because they are considered suitable for the tour packages that provided by Kuno Kini Nanti. Through the concept of “back to the Majapahit era”, Kuno Kini Nanti offers tourism activities to enjoy the cultural assets in Trowulan by traveling around using a shuttle bus, VW car or Vespa. Keywords : STP, cultural tourism, Kuno Kini Nanti
MEWUJUDKAN LOYALITAS MELALUI PEMENUHAN HARAPAN PELANGGAN Abdillah, Yusri
Profit: Jurnal Adminsitrasi Bisnis Vol. 1 No. 2 (2007): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.238 KB)

Abstract

Basically, brand has strategic position in determining a company success. The company must has business strategy in order to offend new customers and to defend present customers. It can be doneby increasing market, capturing market share, building barriers switching and increasing customer satisfaction. Nowadays, customer satisfaction become main goal of modern company. For creating  and preserving a company success, they must keep innovation continually and give big attention to customer by applying high service quality
Co-Authors . Wilopo, . Aditya Satriawan, Aditya Afandi, Yosi Alifia Saraswati Alifia Saraswati, Alifia Andi Indra Saputra Alamsyah Andriani Kusumawati Anni Rahimah Arik Prasetya, Arik Aufal, Muhammad Aufal Fresky Ayu Sinta Sekar Jagad, Dyya Cacik Rut Damayanti Damayanti, Cacik Rut Danny Hendra Irawan Dwi Meylani, Nanda Endah Lestari, Savitri Endang Astuti Endang Siti Astuti Fahrudi, Agung Nugroho Luthfi Imam Hamidah Nayati Utami Hariawan, Jodi Imam Suyadi Kadarisman Hidayat Kholid Mawardi, Mukhammad Kusdi Kusdi, Kusdi Kusnaini, Naimatul Lidya Veronica Christy Rihidima Luchman Hakim Mohammad Iqbal Muh Iqbal Mukhammad Kholid Mawardi Nadanta, Aflah Hanif Nesya Nandini Pangestuti, Edriana Sunarti Sunarti Supriono Supriono Tahiry, Darwish Khan Wibawa, Agung Zainul Arifin Zakky Zamrudi zalyus, firda melani