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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Scientific Journal of Reflection : Economic, Accounting, Management and Business GEMA EKONOMI International Journal of Business, Law, and Education Indonesian Journal of Islamic Economics and Business Bulletin of Community Engagement Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Manajemen dan Bisnis JAKPI Innovative: Journal Of Social Science Research Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Ekonomi, Manajemen, Akuntansi
Arslan, Rijal
Universitas Al-Azhar Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Pengaruh Brand Trust, Brand Experience, dan Brand Awareness terhadap Brand Loyalty pada Aplikasi Pesan Instan Line melalui Customer Satisfaction sebagai Variabel Intervening (Studi pada pengguna Line Generasi Z) Gadis Ranti; Rijal Arslan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5287

Abstract

Perkembangan media sosial yang pesat, termasuk platform pesan instan, mendorong setiap perusahaan untuk meningkatkan fitur agar pengguna merasa nyaman dan loyal. Line Corporation, yang mengelola aplikasi pesan instan Line, adalah salah satu contohnya. Meskipun Line Chat telah hadir di Indonesia sejak 2013, aplikasinya masih kalah bersaing dengan kompetitor dan mengalami penurunan pengguna. Penelitian ini bertujuan untuk mengetahui pengaruh brand trust, brand experience, dan brand awareness terhadap brand loyalty pada aplikasi Line dengan customer satisfaction sebagai variabel intervening. Penelitian menggunakan metode kuantitatif dan teknik purposive sampling pada 100 pengguna Line dari Generasi Z yang telah menggunakan aplikasi selama minimal 3 bulan. Hasil penelitian menunjukkan adanya pengaruh positif dan signifikan dari brand trust, brand experience, dan brand awareness terhadap brand loyalty dan customer satisfaction. Selain itu, terdapat juga pengaruh tidak langsung yang positif dan signifikan antara brand trust, brand experience, dan brand awareness terhadap brand loyalty melalui customer satisfaction. Ini menunjukkan bahwa kepuasan pelanggan memainkan peran penting dalam memperkuat loyalitas merek pada pengguna Line.
Pembaharuan Inovasi dalam Budidaya Pisang serta Pajak Pertambahan Nilainya Septanta, Rananda; Khuzaeni, Khuzaeni; Arslan, Rijal; Nurhasan, Yunus
Jurnal PKM Manajemen Bisnis Vol. 5 No. 2 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i2.1444

Abstract

The increasing need for sustainable food sources and economic empowerment in underprivileged communities has become a critical concern, especially in urban areas like South Tangerang. In response, a community service program titled "Training on Banana Cultivation and Optimization of Its Economic Value" was conducted at the Pondok Miri Orphanage Foundation. This initiative aimed to enhance the agricultural knowledge and entrepreneurial skills of 41 students from the orphanage by introducing banana cultivation techniques and strategies to maximize its economic potential. Held in April 2025, the activity was carried out by 10 lecturers from Pamulang University using a combination of methods, including material presentation, group discussions, and practical training in planting and marketing. The results indicated a significant improvement in participants’ understanding of sustainable farming practices and their ability to identify and leverage economic opportunities through banana-based products. This program not only fostered environmental awareness but also laid the groundwork for future micro-business development among the youth.
Analisis Faktor-faktor yang Mempengaruhi Minat Beli Asuransi Syariah dengan Brand Image sebagai Variabel Intervening Anindya, Annisa; Arslan, Rijal; Jaya Mendrofa, Kristiurman
Indonesian Journal of Islamic Economics and Business Vol. 10 No. 1 (2025): Indonesian Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN STS Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/wp1s7052

Abstract

This study aims to assess the impact of Price, Product Suitability, and Service Quality of Sharia General Insurance on Purchase Intention, with Brand Image serving as an intervening variable. A quantitative approach is used in this research, employing accidental sampling, with 125 respondents from the Greater Jakarta area (Jabodetabek) who are already familiar with Sharia General Insurance. The data analysis method applied is path analysis. The results of hypothesis testing, as part of the inner model evaluation, show that the Price and Product Suitability variables do not significantly influence Purchase Intention, either directly or indirectly. In contrast, the Service Quality variable significantly affects Purchase Intention through Brand Image as an intervening variable. Service Quality also significantly influences Brand Image. The Brand Image variable, acting as an intervening variable in this study, is shown to have a significant impact on Purchase Intention. To enhance public interest in Sharia General Insurance in Jabodetabek, companies should focus on strengthening their Brand Image to improve recognition and trust among potential customers. Additionally, service quality should be enhanced by incorporating distinct Sharia characteristics, such as utilizing the Sharia ecosystem to provide added value for consumers.
Budidaya Tanaman Karet untuk Perekonomian yang Lebih Positif Latif, Adi Sofyana; Arslan, Rijal; Saga, Baharudin; Septanta, Rananda
Jurnal PKM Manajemen Bisnis Vol. 4 No. 2 (2024): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v4i2.760

Abstract

Rubber plants are a type of medicinal plant that has many health benefits, including treating small wounds, as a medical device, preventing stomach acid, for clothing, treating body aches, and as a fever-reducing medicine. The purpose of this community service is to provide information on how to increase the potential of natural resources located in Lebak, which is an area that has quite high potential in the rubber plantation business in general, but currently it has not been utilized optimally by the local community at this time. Most of the rubber plants that are produced are sold individually without knowing the harvest that the accounting information system consumes. This is due to a lack of innovation from the local community. Therefore, cultivating rubber plants is one way that can be done by harvesting quite small or large areas of land that can be put to good use, maintaining nutritional value and increasing economic value. With this cultivation empowerment, it is hoped that it can help improve the economy of the Lebak community and take advantage of the harvest of rubber plants for social welfare which is more durable to give rise to various innovations in processing rubber itself in a sustainable manner.
Pengaruh Umur Perusahaan, Profitabilitas Dan Masa Perikatan Audit Terhadap Kecepatan Publikasi Laporan Keuangan Septanta, Rananda; Nurhasan, Yunus; Arslan, Rijal; Eko Ari Wibowo, Muhammad
GEMA EKONOMI Vol 12 No 3 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Fulfillment activities in the adjustment of standards and procedures applicable in Indonesia, auditors need time in completing the audit. If the auditor does not have the accuracy, accuracy and expertise in auditing. This affects the length of audit completion which is getting longer. This also has an impact on the publication of the company's financial statements which results in the quality of the financial statements will decrease, especially the reliability and relevance of the information. This study aims to determine the effect of the company's age, profitability and audit engagement period on the speed of publication of financial statements. The research model used in the preparation of this thesis is a descriptive quantitative method. This research was conducted on companies registered in 2016-2022. The data is obtained from the official website of the Indonesia Stock Exchange. The results of this study state that the age of the company does not affect the speed of publication of financial statements in food and beverage subsector companies in the 2016-2021 period, because the length or absence of a company is established cannot be a reference that the company can present financial statements on time
Pengaruh Volume Perdagangan Saham, Tingkat Inflasi Dan Tax Rate Terhadap Indeks Harga Saham Gabungan (IHSG) Latif, Adi Sofyana; Risma, Deny Eka; Septanta, Rananda; Arslan, Rijal
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Abstract

Penelitian ini dilatarbelakangi oleh semakin menurunnya perdagangan saham Salah satu faktor makro ekonomi yang dapat memberikan dampak pada pergerakan Indeks Harga Saham Gabungan adalah inflasi. Inflasi merupakan salah satu variabel yang memengaruhi harga saham di pasar modal. Terjadinya inflasi mengakibatkan beberapa efek dalam perekonomian, salah satunya kegiatan investasi pada saham. Inflasi membuat investor sebagai pemodal menurunkan minat investasinya kepada perusahaan yang listing di Bursa Efek Indonesia sehingga berpengaruh terhadap pergerakan Indeks Harga Saham Gabungan.Tujuan penelitian ini adalah untuk mengetahui seberapa besar pengaruh perdagangan saham (X1) dan tngkat inflasi (X2) terhadap indeks harga saham gabungan (Y) di di bursa efek indonesia. Metode yang digunakan pada penelitian ini adalah metode penelitian kuantitatif. Teknik pengumpulan data dilakukan dengan cara analisa data dari bursa efek indonesia. Pengambilan sampel yang digunakan dalam penulisan ini adalah metode pengambilan sampel purposive yaitu teknik penentuan sampel berdasarkan kebetulan, kebetulan bertemu secara langsung dengan metode sampling dengan mengambil ciri ciri tertentu yaitu perusahaan perbankan. Teknik analisis data yang digunakan adalah uji validitas, uji reliabilitas, uji normalitas, uji multikorelasi, uji heteroskedastisitas, analisis regresi linier, uji koefisien detrminasi, uji f dan uji t. Hasil penelitian menunjukkan bahwa tax rate berpengaruh positif dan signifikan terhadap indeks saham gabungan dengan besar pengaruh signifikanya 0,018 sedangkan tingkat inflasi  berpengaruh positif dan signifikan terhadap indeks harga saham gabungan dengan besar pengaruh signifikanya 0,000.
Pengaruh Target Penerimaan Pajak, Realisasi Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Latif, Adi Sofyana; Darma, Sapta Setia; Septanta, Rananda; Arslan, Rijal
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1351

Abstract

Taxpayer compliance is a crucial factor in achieving optimal tax revenue and supporting sustainable government financing. However, differences between tax targets, realization, and enforcement mechanisms often raise questions regarding their influence on individual taxpayer compliance. This study aims to examine the effect of tax revenue targets, tax realization, and tax sanctions on individual taxpayer compliance. The research employs a quantitative approach using a survey method. The study was conducted at the South Jakarta Tax Office, with individual taxpayers who consistently paid taxes on time as the research subjects. The observation period spans five years, from 2019 to 2024. A simple random sampling technique was applied, resulting in 109 respondents. Primary data were collected through the distribution of structured questionnaires using a Likert scale. The data were analyzed using EViews version 9 with multiple linear regression analysis. The results indicate that, partially, tax revenue targets have a significant effect on taxpayer compliance, while tax realization and tax sanctions do not have a significant effect on taxpayer compliance. However, simultaneous testing reveals that tax revenue targets, tax realization, and tax sanctions collectively have a significant effect on taxpayer compliance. These findings suggest that strategic tax target setting plays a more influential role in encouraging compliance compared to realization outcomes and sanction policies.
Pengaruh Corporate Social Responsibility dan Perencanaan Pajak terhadap Nilai Perusahaan Septanta, Rananda; Darma, Sapta Setia; Wibowo, Muhamad Eko Ari; Arslan, Rijal
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 1 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i1.1809

Abstract

The increasing demand for sustainable business practices and the growing attention to corporate fiscal strategies have made Corporate Social Responsibility (CSR) and Tax Planning central issues in evaluating firm performance, particularly in the agricultural manufacturing sector, which is closely associated with environmental and social impacts. This study aims to provide empirical evidence on the influence of CSR and Tax Planning on Company Value in agricultural-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. This research uses a quantitative approach with an associative research design. The population consists of all agriculture companies listed on the IDX, from which 18 companies were selected through purposive sampling, resulting in 70 financial report observations. Data were processed using SPSS 25 and analyzed using multiple linear regression. Hypothesis testing was performed at a 5% significance level. The findings reveal that CSR does not have a significant effect on Company Value, indicating that CSR initiatives in this sector may not yet be perceived by investors as value-enhancing. Conversely, Tax Planning shows a significant positive effect on Company Value. Additionally, CSR and Tax Planning simultaneously exert a significant influence on Company Value. These results underscore the role of effective tax strategies in enhancing firm value within the agricultural manufacturing industry.
Pengaruh Pemahaman Peraturan Pajak, Tarif Pajak, Lingkungan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Nurhasan, Yunus; Arslan, Rijal; Ramdhani, Chaeru Syahru; Septanta, Rananda
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 1 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i1.1810

Abstract

The rapid growth of online shopping in Indonesia has created significant potential for tax revenue, prompting the government to strengthen the regulation of taxation in E-Commerce transactions. However, efforts to optimize state revenue face several challenges, including taxpayers’ limited understanding of tax regulations, perceptions of tax rates, environmental influences, and varying levels of taxpayer awareness. This study aims to analyze the effect of these factors on taxpayer compliance among individual taxpayers engaged in online shopping activities. This quantitative research employed a survey method and was conducted at the Primary Tax Office (KPP Pratama) Tangerang. A total of 200 individual taxpayers were selected using simple random sampling. Data were collected through the distribution of Likert-scale closed-ended questionnaires and processed using SPSS 25. Multiple linear regression analysis was performed to examine both simultaneous and partial influences of the variables. The findings indicate that Understanding of Tax Regulations, Tax Rates, Environment, and Taxpayer Awareness simultaneously affect Taxpayer Compliance. However, partial testing reveals that only Understanding of Tax Regulations and Taxpayer Awareness have a significant positive effect on Taxpayer Compliance. These results highlight the importance of improving taxpayer knowledge and awareness to enhance compliance in the growing E-Commerce sector.
PENGARUH PERSEPSI KUALITAS PRODUK, PERSEPSI HARGA DAN GAYA HIDUP HIJAU TERHADAP MINAT BELI MELALUI CITRA MEREK SEBAGAI VARIABEL INTERVENING PADA KENDARAAN SEPEDA MOTOR LISTRIK DI JAKARTA Saputra, Sandi Mega; Annisa Anindya; Arslan, Rijal; Arsyad, Aisyah Tiar; Riyansa, Ditha
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3699

Abstract

Introduction: Worsening air pollution and high exhaust emissions from fossil-fueled motor vehicles have become an urgent environmental issue. The use of electric motorcycles is viewed as a solution to reduce those emissions, yet adoption in Indonesia remains low due to factors such as high initial costs, limited charging infrastructure, and a lack of consumer awareness. Methods: A quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) was employed. Data were collected via a questionnaire distributed to 110 respondents in Jakarta. Data analysis evaluated construct validity and reliability, as well as the relationships among variables in the research model.Results: The findings demonstrate that perceived product quality and perceived price significantly impact brand image, yet do not exert a direct influence on purchase intention. A green lifestyle also significantly affects brand image, yet it does not directly influence purchase intention. Brand image was identified as a significant intervening variable that mediates the relationships among perceived product quality, perceived price, and green lifestyle regarding purchase intention.Conclusion and suggestion: Brand image plays a key role in enhancing purchase intention for electric motorcycles. Therefore, manufacturers are advised to strengthen brand image through effective branding strategies and product quality improvements. This study contributes to the development of marketing strategies for electric motorcycles in Indonesia. Keywords: Brand image, green lifestyle, perceived price, perceived product quality, purchase intention
Co-Authors Adi Sofyana Latif Annisa Anindya Arsyad, Aisyah Tiar Chaeru Syahru Ramdani Darma, Sapta Setia Eko Ari Wibowo, Muhammad Gadis Ranti Khuzaeni, Khuzaeni Kristiurman Jaya Mendrofa Latif, Adi Sofyana Muhammad Eko Ari Wibowo Muhammad Eko Ariwibowo Nuraini, Irma Nurhasan, Yunus Raden Ai Lutfi Ramdani, Chaeru Syahru Ramdhani, Chaeru Syahru Rananda Septanta RANANDA SEPTANTA Rananda Septanta Risma, Deny Eka Riyansa, Ditha Saga, Baharudin Saputra, Sandi Mega SEPTANTA, RANANDA Wibowo, Muhamad Eko Ari Yunus Nurhasan Yunus Yunus