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All Journal Jurnal Manajemen dan Kewirausahaan (JMDK) IJEMA
Ira Murwenie
Universitas Garut
Decision Sciences, Operations Research & Management

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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.
Co-Authors alam avrianto Ariza Sanjay Kusumah Erik Kartiko Gunardi - Gunardi Hermalia Nurfadilah Ramayani - Yusuf Restu Aulia Tatiek Ekawati Permana