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All Journal ProBank: Jurnal Ekonomi dan Perbankan IJEBD (International Journal Of Entrepreneurship And Business Development) JURNAL PENDIDIKAN TAMBUSAI QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Jurnal Sosial Humaniora JURNAL VISIONIDA JURNAL AKUNIDA Jurnal Akuntansi Kompetif EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Indonesian Journal of Social Research (IJSR) Jurnal Ilmiah Wahana Pendidikan Jurnal Pustaka Aktiva : Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta Jurnal Cakrawala Ilmiah Jurnal Magister Akuntansi Trisakti Innovative: Journal Of Social Science Research Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Karimah Tauhid
Mas Nur Mukmin
Universitas Djuanda
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Journal : Indonesian Journal of Social Research (IJSR)

 1 
Tax Compliance: Sanction and Awareness Perspective of Motor and Car Owners in Indonesia Mas Nur Mukmin; Siti Zuwariah; Indra Cahya Kusuma
Indonesian Journal of Social Research (IJSR) Vol 2 No 2 (2020): Indonesian Journal of Social Research (IJSR)
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/ijsr.v2i2.55

Abstract

The low awareness of motor vehicle taxpayers in Indonesia is in contrast to the motor vehicle tax revenue in the Bogor regency, which always exceeds the target. This study aims to reveal this phenomenon by involving the awareness variable and tax sanctions on taxpayer compliance. This study uses quantitative methods to 400 motor vehicle taxpayers. Research shows that tax awareness and sanctions have a significant effect on taxpayer compliance. This research has also succeeded in revealing that the determination of the target of motor vehicle tax revenue in the Bogor regency is appropriate.
Competitive Advantages Based on Market Orientation and Innovation Yulianingsih; Palahudin Palahudin; Masnur Mukmin
Indonesian Journal of Social Research (IJSR) Vol 3 No 1 (2021): Indonesian Journal of Social Research (IJSR)
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/ijsr.v2i3.83

Abstract

The research objective was to determine the effect of market orientation and innovation on competitive advantage. This research is field research on bag artisans in Bojong Rangkas Village, Ciampea District, Bogor Regency. The population of the study was 150 bag craftsmen using the Slovin formula and obtained a sample of 60 respondents. Distribution of questionnaires using an accidental sampling technique. Data analysis carried out; (1) test the research instruments in the form of validity and reliability tests; (2) classic assumption tests in the form of normality, multicollinearity, and heteroscedasticity tests. After the data fulfills all the classical assumptions, then multiple linear regression analysis, determination test, t-test, and F test are carried out. The research findings show that market orientation and innovation have a positive effect on competitive advantage in the bag craftsmen of Bojong Rangkas village, Ciampea district. The managerial implication of the research results is to increase the competitive advantage of the Bojong Rangkas bag artisans; attention to market orientation and innovation are important things that must be done. As for how to improve market orientation and innovation, the bag craftsmen must be oriented towards consumer desire and satisfaction.
Policy Strategy of Business Profit (SHU) Through Business Volume Using Number of Members and Capital Tini Kartini; Danu Suryani; Herdiyana; Masnur Mukmin
Indonesian Journal of Social Research (IJSR) Vol 3 No 1 (2021): Indonesian Journal of Social Research (IJSR)
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/ijsr.v3i1.99

Abstract

This study aims to examine the effect of the number of members and own capital on business volume and SHU, as well as the SHU policy strategy. The research method used is an explanatory survey with the type of verification research. While the sampling technique used purposive sampling in order to obtain 12 KPRI PKPRI members according to predetermined criteria. The analysis technique uses path analysis supported by quantitative and qualitative data. The quantitative data used is in the form of the Annual Member Meeting (RAT) report book for the 2015-2019 period. The results showed that the direct effect of the number of members on business volume had no positive and significant effect. The direct effect of own capital on business volume had a positive and significant effect. The direct effect of the amount on SHU has a negative and significant effect. The direct effect of own capital on SHU has a positive and significant effect. The direct effect of business volume on SHU has a positive and significant effect. The indirect effect of the number of members on SHU through business volume has a positive and significant effect. The indirect effect of own capital on SHU through business volume has a positive and significant effect. Total determinants for the first and second models, namely 43.70% and 62.80% of the overall model which can explain the effect of exogenous variables on endogenous variables. Meanwhile, the remaining 56.30% and 37.20% were influenced by other factors not examined. This study aims to examine the effect of the number of members and own capital on business volume and SHU, as well as the SHU policy strategy. The research method used is an explanatory survey with the type of verification research. While the sampling technique used purposive sampling in order to obtain 12 KPRI PKPRI members according to predetermined criteria. The analysis technique uses path analysis supported by quantitative and qualitative data. The quantitative data used is in the form of the Annual Member Meeting (RAT) report book for the 2015-2019 period. The results showed that the direct effect of the number of members on business volume had no positive and significant effect. The direct effect of own capital on business volume had a positive and significant effect. The direct effect of the amount on SHU has a negative and significant effect. The direct effect of own capital on SHU has a positive and significant effect. The direct effect of business volume on SHU has a positive and significant effect. The indirect effect of the number of members on SHU through business volume has a positive and significant effect. The indirect effect of own capital on SHU through business volume has a positive and significant effect. Total determinants for the first and second models, namely 43.70% and 62.80% of the overall model which can explain the effect of exogenous variables on endogenous variables. Meanwhile, the remaining 56.30% and 37.20% were influenced by other factors not examined.
Co-Authors Ade Budi Setiawan Agung Ferdiansyah Agustina, Eneng Wina Alyani, Riska An Nisa Fitriyani Andri Brawijaya Andy Lasmana Anwar, Rika Mustika Dea Vira Anissa Hendra Devy Pusposari Dewi, Nadiya Agustiana Dharmawan, Noprizal Elpina Widiya Nengsih Fahmi , T.A.A Farizka Susandra Gusprasetyo, Gusprasetyo Gusprasetyo, Gusprasetyo hambani, susi Hambani, Susy Herdi Hidayat herdiyana, Herdiyana Hermi Hermi, Hermi HESTI WULANSARI Hustomo, Yoyok Priyo Hutomo , Y.P Hutomo, Yoyok Priyo Ikhwan, Rizky Indra Cahya Kusuma Irwan Ch Irwan Ch Jumhana Jumhana Krisna Rendi Awalludin Lesmana, Andy Lilik Purwanti Lstari, Dita Dwi Melani, Maria Magdalena Miftahudin Mustika Masnuneh Noprizal Dharmawan Novita Sari Nurfitri, Rachmi Palahudin Palahudin Putri , D.A. Rahayunita Roekhudin, Roekhudin RR. Ella Evrita Hestiandari Siti Hasanah Siti Zuwariah Suci, Meithy Nur Arafah Sundari, Anugrah Suryani, Danu Susilawati, Susilawati Tini Kartini Titiek Tjahja Andari Warizal Winarno, Arif Prasetyo Yanyan Mulyaningsih Yulianto Yulianto Yuppy Triwidatin Zulhelmi, Zulhelmi