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All Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan
Muhamad Arief Ramdhany
Universitas Pendidikan Indonesia, Indonesia
Economics, Econometrics & Finance Social Sciences

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Entrepreneurial Competence, Market Orientation, and Digital Literacy Impact on MSME Culinary Marketing Performance in Indonesia Asep Muhamad Ramdan; Leonita Siwiyanti; Kokom Komariah; Risma Nurmillah; Muhamad Arief Ramdhany
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.3548

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are key drivers of economic growth, including in Sukabumi Regency, Indonesia, yet they face challenges in sustaining growth and enhancing competitiveness. This study examines the interplay of entrepreneurial competence, market orientation, and digital literacy in influencing MSME marketing performance. Employing a quantitative design, data were gathered from 370 MSME entrepreneurs via survey questionnaires. The analysis applied descriptive statistics and Structural Equation Modeling using the Partial Least Square (SEM-PLS) method to test hypotheses and explore relationships among variables. Findings reveal that entrepreneurial competence significantly affects marketing performance, both directly and indirectly through market orientation. Digital literacy strengthens the positive relationship between entrepreneurial competence and marketing performance. However, contrary to expectations, digital literacy does not significantly moderate the effect of market orientation on marketing performance. These results underscore the importance of entrepreneurial skills and digital capabilities in improving marketing outcomes. The study offers valuable implications for policymakers and support institutions to develop targeted programs that enhance entrepreneurial competence and digital literacy among MSMEs. Its originality lies in the integrated analysis of mediating and moderating effects, providing deeper insights into the determinants of marketing success in the MSME culinary sector.
Behavioral Biases in Corporate Tax Compliance in Indonesia: The Moderating Role of Culture and Digital Technology Bachtiar Dewantara; Nugraha; Disman; Maya Sari; Muhamad Arief Ramdhany
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4017

Abstract

This study aims to analyze the effects of various behavioral biases on corporate tax compliance in Indonesia and examine the moderating roles of cultural variation and digital technology. A quantitative approach was used, with data collected through a questionnaire distributed to 384 corporate taxpayers across Indonesia using proportional random sampling. The analysis was conducted using Partial Least Squares (PLS) and moderation regression techniques. The results show that optimism bias and fairness perception significantly influence corporate tax compliance, while status quo bias, heuristic bias, and framing effect do not. Cultural variation and digital technology moderate the effects of certain behavioral biases, highlighting the role of social and digital contexts in shaping tax-related decisions. These findings suggest that taxpayer behavior is not solely rational but also influenced by psychological and contextual factors. The study offers theoretical insights by integrating behavioral economics with contextual moderators in tax compliance behavior. Practically, it suggests that tax authorities should leverage behavioral insights and digital technologies to enhance compliance strategies. This research uniquely contributes by examining the intersection of behavioral biases, cultural variation, and digital technology in the context of corporate tax compliance in Indonesia.
Co-Authors Asep Muhamad Ramdan Bachtiar Dewantara Disman Kokom Komariah Leonita Siwiyanti Maya Sari Nugraha Risma Nurmillah