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All Journal Jurnal Manajemen dan Kewirausahaan (JMDK) Jurnal Bisnis Kreatif dan Inovatif IJEMA
Ira Murwenie
Universitas Garut
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Tax Assistant Mediation in The Behavioral Model of Tax Compliance in MSMEs Ira Murwenie; Ramayani - Yusuf; Gunardi - Gunardi; Tatiek Ekawati Permana
Jurnal Manajemen dan Kewirausahaan Vol. 12 No. 2 (2024): December (2024)
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v12i2.12455

Abstract

This research examines how tax assistants, tax management, and the final PPh tax incentives (PP 23/2018) might increase Bandung Regency SMEs' tax knowledge and compliance. The quantitative descriptive research technique used simple random selection for MSMEs with active NPWP status at the DJP KPP office in Bandung Regency. This research uses PLS SEM and SEMPLS3 software to analyze 132 MSMEs in agricultural, culinary, and fashion. Tax management mediated by a tax assistant has a 17.7% favorable impact on tax compliance. Tax Assistant improves tax compliance by 0.626, or 62.6%. Tax Management (TMP) improves the Tax Assistant (TEA) by 55.0%. This research concludes that the low level of SME tax compliance in Bandung Regency is more due to a lack of knowledge in techniques for calculating, paying, and reporting MSMEs final income tax (PPh), where a tax assistant becomes very important in aiding management in MSMEs tax compliance, and that the findings are consistent with the Expected Utility Tax Compliance Theory
Digital Empowerment of MSMEs: Implications of Digital Loans on Business Sustainability Through Selective Credit Schemes Ira Murwenie; Erik Kartiko; Alam Avrianto
Jurnal Manajemen dan Kewirausahaan Vol. 13 No. 1 (2025): June (2025)
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v13i1.15691

Abstract

The rapid development of information and communication technology has transformed consumer behavior toward online shopping as part of a modern lifestyle. This study aims to analyze the influence of media exposure, information quality, and digital marketing on online purchase intention, with recipient satisfaction as a mediating variable. The research was conducted on Shopee users in Malang City, representing active online consumers. The population of this study includes all Shopee users in Malang, while the sample was determined using Malhotra’s formula based on the total number of observed indicators, resulting in 105 respondents. Data were collected through a structured questionnaire using a Likert scale and analyzed using path analysis with SPSS to examine direct and indirect effects among variables. The findings show that information quality and digital marketing have a positive and significant effect on recipient satisfaction, whereas media exposure has no significant effect. Furthermore, recipient satisfaction significantly influences online purchase intention and mediates the relationship between information quality, digital marketing, and purchase intention. These results highlight the critical role of satisfaction and information quality in strengthening consumer purchasing behavior in the digital marketplace.
Analisis Pengaruh Harga Gula Pasir Terhadap Tingkat Permintaan Minuman Kemasan “Lafita” Di Kota Garut Restu Aulia; Hermalia Nurfadilah; Ariza Sanjay Kusumah; Ira Murwenie
Indonesian Journal of Economics Management and Accounting Vol. 2 No. 12 (2025): IJEMA - Desember 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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

Abstract

Perubahan harga gula pasir sebagai bahan baku utama minuman manis menjadi salah satu faktor yang memengaruhi permintaan produk minuman kemasan, termasuk minuman Lafita di Kota Garut. Penelitian ini bertujuan menganalisis pengaruh harga gula pasir terhadap tingkat permintaan minuman Lafita serta mengukur elastisitas permintaannya. Penelitian menggunakan pendekatan kuantitatif dengan metode deskriptif dan asosiatif. Data primer diperoleh melalui wawancara langsung dengan pedagang Lafita mengenai perkembangan harga gula dan jumlah permintaan mingguan. Analisis dilakukan menggunakan regresi linear sederhana untuk mengetahui besar dan arah pengaruh variabel harga terhadap permintaan. Hasil penelitian menunjukkan bahwa kenaikan harga gula dari Rp14.000 menjadi Rp18.000 per kilogram menurunkan permintaan dari 300 cup menjadi 220 cup per minggu. Nilai koefisien determinasi (R²) sebesar 0,993 menandakan bahwa perubahan harga gula mampu menjelaskan 99,3 persen variasi permintaan minuman Lafita. Nilai elastisitas sebesar -0,933 mengindikasikan bahwa permintaan bersifat inelastis, sehingga kenaikan harga gula tetap menurunkan permintaan, namun tidak secara proporsional. Temuan ini menegaskan bahwa fluktuasi harga gula pasir berpengaruh signifikan terhadap permintaan minuman Lafita dan penting dipertimbangkan dalam pengambilan keputusan produksi dan penetapan harga.
Analisis Perbandingan Elastisitas Harga Daging Ayam Broiler dan Daging Ayam Kampung terhadap Konsumsi Rumah Tangga di Kecamatan Tarogong Kidul Gita Anggraeni; Dara Wulansari; Rindang Rahmawan Rustandi; Muhamad Ergi Gppt; Ira Murwenie
Jurnal Bisnis Kreatif dan Inovatif Vol. 2 No. 4 (2025): Desember : Jurnal Bisnis Kreatif dan Inovatif
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubikin.v2i4.1109

Abstract

This study aims to analyze and compare the price responsiveness of broiler chicken meat and native chicken meat in relation to household consumption patterns in Tarogong Kidul District, Garut Regency. A quantitative approach was employed using simple linear regression analysis based on primary data obtained through observations and interviews conducted in traditional markets. The analysis examines the extent to which price changes influence the demand for both commodities. The results indicate that broiler chicken shows a very strong relationship between price and demand, reflected in an R² value of 0.963. Statistical testing further demonstrates that price has a significant effect on broiler chicken demand (0.018 < 0.05), indicating that its demand is elastic and highly sensitive to price fluctuations. In contrast, native chicken shows an R² value of 0.698 and an insignificant price effect on demand (0.164 > 0.05), suggesting inelastic demand that remains relatively stable despite price changes. These findings reveal that consumers adjust their broiler purchase quantities more quickly in response to price changes, whereas native chicken consumption is more strongly influenced by taste preferences and habitual factors. The study concludes that there is a clear difference in price sensitivity between the two types of chicken. The implications of this research include the need for government price stabilization policies for broiler chicken to maintain household affordability, as well as quality improvement and marketing strategies for native chicken producers to strengthen competitiveness amid changing consumer demand.
Indikasi Ketidakstabilan Harga terhadap Elastisitas Permintaan Minyak Goreng Kemasan dan Minyak Goreng Curah di Pasar Ciawitali Garut Yayu Yunengsih Rahayu; Mudrika Mudrika; De Dita Nur Padilah; Ryan Ahmad Zaelani; Ira Murwenie
Jurnal Bisnis Kreatif dan Inovatif Vol. 3 No. 1 (2026): Februari: Jurnal Bisnis Kreatif dan Inovatif
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubikin.v2i4.1123

Abstract

This study aims to analyze the effect of the price of packaged cooking oil and bulk cooking oil on the elasticity of demand as one of the staple foods in Ciawitali Market, Garut Regency. The approach used is a quantitative descriptive method with a focus on associative analysis. Data were collected through observation and interviews in the period of September and October 2025. Then processed using simple linear regression analysis and demand elasticity analysis. The results show that the demand for both types of cooking oil is strongly influenced by price. For packaged cooking oil, it shows that 81.6% of the variation is influenced by price while the rest is influenced by other factors. For bulk cooking oil, it shows that 94.1% is influenced by price with an elasticity value of -6.346, which also shows elastic properties but lower than packaged oil which has an elasticity of -22.15. These results indicate that the increase in the price of packaged and bulk oil significantly reduces the amount of demand, with the greatest effect occurring on packaged oil because consumers tend to switch to more economical bulk oil.
Co-Authors alam avrianto Ariza Sanjay Kusumah Dara Wulansari De Dita Nur Padilah Erik Kartiko Gita Anggraeni Gunardi - Gunardi Hermalia Nurfadilah Mudrika Mudrika Muhamad Ergi Gppt Ramayani - Yusuf Restu Aulia Rindang Rahmawan Rustandi Ryan Ahmad Zaelani Tatiek Ekawati Permana Yayu Yunengsih Rahayu