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Jurnal Mirai Management
Published by Sekolah Tinggi Ilmu Ekonomi Amkop Makassar
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Mirai Management adalah jurnal berkala ilmiah yang diterbitkan Program Pascasrajan Sekolah Tinggi Ilmu Ekonomi (STIE) AMKOP Makassar terbit perdana sejak tahun 2016.
Arjuna Subject : -
Articles 1,663 Documents
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Analisis Efektivitas Pajak Daerah Dan Kontribusi Pajak Daerah Terhadap Pendapatan Asli Daerah Rismania Br Barus; Alistraja Dison Silalahi; Arie Pratania Putri
Jurnal Mirai Management Vol 8, No 2 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i2.5545

Abstract

This research aims to find out how the effectiveness of local taxes and the contribution of local taxes to regional original income in the province of North Sumatra. This study uses a qualitative descriptive research method. In this study, the government of North Sumatra Province became the subject of this research. The object of this study is the target and realization of local taxes and local revenue of North Sumatra Province. This research uses secondary data, the method used for data collection is the documentation method, namely by recording and examining archives and documents in agencies related to research both in the form of information, financial data, and others. The results show that on average the level of effectiveness of local taxes in the province of North Sumatra is 82%, which is quite effective. The results show that the ability of local governments to realize local tax revenues based on predetermined targets is well implemented, with the hope that there will be a reduction in dependence on finance from the central government. On average, the level of contribution of local taxes to the local revenue of North Sumatra Province, which is 53%, is very good. Keyword: Local Tax, Regional Original Revenue, Effectiveness, Contribution
Pengaruh Citra Merek, Dan Harga Terhadap Keputusan Pembelian Pada Handphone Xiaomi Di Bekasi Anwaruddin Yusuf
Jurnal Mirai Management Vol 8, No 2 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i2.5234

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Citra Merek dan Harga terhadap Keputusan Pembelian pada handphone Xiaomi di Bekasi. Penelitian ini menggunakan metode kuantitatif dengan analisis deskriptif dan verifikatif, yang meliputi penyusunan, penjelasan, analisis, pengujian hipotesis, serta penyimpulan dan saran berdasarkan hasil penelitian. Sampel dalam penelitian ini terdiri dari 60 responden, dipilih dengan menggunakan teknik sampling non probability sampling. Analisis data dilakukan dengan menggunakan teknik analisis regresi partial (Partial Least Square). Hasil analisis menunjukkan bahwa terdapat pengaruh parsial antara variabel Citra Merek dan Keputusan Pembelian, dengan nilai t-statistik sebesar 2.779 yang lebih besar dari 1.96. Hal ini menandakan bahwa terdapat pengaruh positif antara Citra Merek dengan Keputusan Pembelian pada handphone Xiaomi di Bekasi. Selain itu, terdapat pengaruh parsial antara Harga dan Keputusan Pembelian, dengan nilai t-statistik sebesar 2.666 yang juga lebih besar dari 1.96, menunjukkan adanya pengaruh positif antara Harga dengan Keputusan Pembelian pada handphone Xiaomi di Bekasi. Secara simultan, variabel Citra Merek dan Harga juga berpengaruh positif terhadap Keputusan Pembelian pada handphone Xiaomi di Bekasi, dengan nilai P-value sebesar 0,02 untuk variabel Citra Merek (X1) dan 0,00 untuk variabel Harga (X2). Hasil ini menunjukkan bahwa keduanya memiliki pengaruh yang signifikan terhadap Keputusan Pembelian. Selanjutnya, nilai R-square sebesar 0,771 atau 77,1% mengindikasikan bahwa variabel Citra Merek dan Harga secara bersama-sama berkontribusi sebesar 77.1% terhadap variabilitas Keputusan Pembelian. Sedangkan sisanya dipengaruhi oleh faktor-faktor lain yang tidak dimasukkan dalam penelitian ini. Kata Kunci: Citra Merek; Harga; Keputusan Pembelian.
Pengaruh Struktur Modal, Profitabilitas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Moderasi Hikmatul ‘ Ulya; Bambang Sudiyatno
Jurnal Mirai Management Vol 8, No 3 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i3.5626

Abstract

Tujuan penelitian mengetahui Pengaruh Struktur Modal, Profitabilitas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Moderasi. Penelitian ini merupakan jenis penelitian kuantitatif. Populasi pada penelitian ini perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2021. Metode analisis data menggunakan regresi linier berganda dengan metode Moderated Regression Analysis (MRA). Moderated Regression Analysis (MRA) merupakan analisis linier berganda yang mengandung unsur interaksi, yaitu perkalian dua atau lebih variable independent. Hasil penelitian menunjukan bahwa DER berpengaruh positif terhadap nilai perusahaan, ROE berpengaruh positif terhadap nilai perusahaan, SIZE tidak berpengaruh terhadap nilai perusahaan, DPR berpengaruh positif terhadap nilai perusahaan, DPR mampu memoderasi pengaruh DER terhadap nilai perusahaan, DPR mampu memoderasi pengaruh ROE terhadap nilai perusahaan, DPR mampu memoderasi pengaruh SIZE terhadap nilai perusahaan. Kata Kunci: Kebijakan Dividen, Nilai Perusahaan, Profitabilitas, Ukuran Perusahaan, Struktur Modal
Tingkat Penghindaran Pajak Pada Perusahaan Manufaktur Di Masa Pandemi Andalia Andalia; Yuni Kartini; A.Tenri Jaya
Jurnal Mirai Management Vol 8, No 2 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i2.5320

Abstract

Penelitian ini betujuan untuk membandingkan tingkat penghindaran pajak pada perusahaan manufaktur di masa sebelum dan saat pandemi covid-19. Penelitian ini menggunakan pendekatan kuantitatif deskriptif. Objek yang diteliti adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2019 dan 2020. Pemilihan sampel menggunakan metode purposive sampling. Hasil penelitian dilihat berdasarkan analisis tabel yang berisi nilai ETR setiap perusahaan sampel.Hasil penelitian menunjukkan ada peningkatan yang cukup signifikan dari tahun 2019 ke tahun 2020. Praktik penghindaran pajak oleh perusahaan manufaktur sub sektor makanan dan minuman, serta sub sektor industry menunjukkan kenaikan dari tahun 2019 sebanyak 24% menjadi 53% pada tahun 2020. Hal ini disebabkan beberapa perusahaan dengan nilai ETR diatas 25% pada tahun 2019 justru di tahun 2020 menjadi dibawah 25%. Ada beberapa alasan yang mendasari terjadinya penghindaran pajak ini, seperti stabilitas keuangan setiap perusahaan yang menurun di tahun 2020, laba yang berkurang cukup signifikan di tahun 2020 dan stabilitas ekonomi global yang kurang. Kata Kunci: Penghindaran Pajak, Covid-19, stabilitas ekonomi
Evaluasi Kinerja Inspektorat Daerah Kabupaten Agam Untuk Mewujudkan Sumber Daya Manusia Berkualitas Marta Rano Pati; Heliyani Heliyani
Jurnal Mirai Management Vol 8, No 2 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i2.5153

Abstract

This study employs a qualitative descriptive approach to evaluate the performance of the Regional Inspectorate in Agam Regency, focusing on achieving quality human resources. The research aims to understand the complexities and dynamics of the investigated issues by obtaining naturalistic data from the field. The post-positivist philosophy underpins this qualitative research, which seeks to explore, discover, explain, and understand social phenomena that are not easily measured or explained using quantitative methods. Drawing on the five qualitative research approaches proposed by John W. Creswell (narrative, phenomenological, grounded theory, ethnographic, and case study), the case study approach is adopted to delve deeper into the evaluation of the Regional Inspectorate's performance in nurturing quality human resources. The study's primary data sources consist of personnel within the Regional Inspectorate, including Inspectors, Secretaries, Assistant Regional Inspectors, Auditor and PPUPD Functional Officers, as well as employees in the Inspectorate's Secretariat. Secondary data sources encompass educational backgrounds of the personnel and the types of training or workshops they have participated in. Data collection techniques involve interviews, observations, and document analysis. Data analysis commences before entering the field and continues throughout the data collection process. Miles and Huberman's qualitative data analysis method is employed, involving data reduction, data display, and conclusion drawing/verification. The evaluation of the Regional Inspectorate's performance to achieve quality human resources should consider effectiveness in attaining defined objectives, efficient utilization of available resources, adequate provision of services and support for staff development, fairness in treatment and access to development opportunities, responsiveness to staff needs and aspirations, and informed policy and program implementation. Keywords: Evaluation, Performance, HR, Effectiveness, Efficiency
Effects of Virality: Culinary MSME Brand Orientation in Using Social Media Influencers Sinar Dharmayana Putra; Erwin Erwin
Jurnal Mirai Management Vol 8, No 2 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i2.5517

Abstract

In this study, marketing techniques for MSMEs are examined, including the usage of influencers to support product brands. However, whether or not viral content is contentious, it will undoubtedly have an impact on MSMEs. The goal of this study was to ascertain the influence of virality, band orientation, and influencers on MSME product brands and how they affect these items. The results of this study indicate that the use of influencers as a marketing strategy can provide significant benefits for culinary MSMEs. Influencers can create virality that increases brand awareness, consumer perceptions regarding brand quality, brand preferences, and consumer purchase intentions. Therefore, culinary MSMEs can take advantage of the potential of influencers and virality as an effective way to increase their marketing success and business growth. This study uses a questionnaire as a research instrument with a Likert scale (5 scales). Respondents to this study were 115 culinary MSME actors who used social media in running their business. The findings of this study suggest that culinary MSMEs can profit significantly from using influencers as a marketing approach. Influencers can encourage virality, which raises consumer perceptions of brand quality, preferences for brands, and buy intentions. As a result, culinary MSMEs can effectively boost their marketing success and company growth by using the potential of influencers and virality. Keywords: Virality, MSME, Brand Orientation, Influencer
Impact Of The Workplace Environment And Employee Performance Chevy Herli Sumerli A; Harun Samsudin; Aprih Santoso; Arwin Tannuary; Adrian Polim
Jurnal Mirai Management Vol 8, No 1 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i1.5221

Abstract

The purpose of this study was to determine how environmental factors and workplace stress affected employee performance at Hotel SantikaGarut. The sample for the study consists of 101 workers of Hotel SantikaGarut. The nonprobability sampling or saturated sampling approach used in this study included a sample of 54 Hotel SantikaGarut employees. When analysing data, descriptive and statistical analysis techniques are also used. and methods for collecting information, such as surveys, interviews, and documentation studies. The results of the study show a strong connection between the work environment at Hotel Santika Garut and employee performance. The work environment at Hotel Santika Garut is the main element influencing employee performance. Say Key: Stress Work, Environment Work, Performance
Beradaptasi dan Bertahan: Strategi Pedagang Kaki Lima Di Kota Palopo Pasca Pandemi Covid-19 Idha Sari; Nurhuda, Cici Mahmut
Jurnal Mirai Management Vol 8, No 2 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i2.5582

Abstract

Penelitian ini bertujuan untuk (1) mendeskripsikan keadaan PKL di Lapangan Pancasila Kota Palopo akibat pandemi Covid-19, dan (2) mendeskripsikan dan menganalisis strategi yang diambil oleh Pedagang Kaki Lima di Lapangan Pancasila Kota Palopo untuk mempertahankan usahanya di pasca pandemi Covid-19. Penelitian ini menggunakan pendekatan penelitian kualitatif dengan metode studi kasus. Teknik sampling yang digunakan adalah purposive sampling. Pengumpulan data dilakukan melalui wawancara dan observasi. Uji keabsahan data dilakukan melalui triangulasi. Analisis data menggunakan model interaktif dan hasilnya disajikan secara deskriptif. Hasil penelitian menunjukkan bahwa PKL di Lapangan Pancasila Kota Palopo mengalami penurunan pendapatan yang drastis akibat pandemi Covid-19. Akan tetapi, mereka berhasil bangkit dan mempertahankan usahanya meskipun pendapatan mereka tidak dapat pulih sepenuhnya. Strategi yang mereka terapkan meliputi mengadaptasi model bisnis, penerapan protokol kesehatan, kolaborasi dengan pihak terkait, dan berinovasi. Kata kunci: strategi usaha, pedagang kaki lima, pandemi Covid-19.
Pengaruh Motivasi Dan Akreditasi Terhadap Keputusan Memilih Program Studi Agribisnis Dengan Konformitas Sebagai Varibel Mediasi Pada Politeknik Pertanian Negeri Payakumbuh Dewi Maya Sari; Edi Ariyanto
Jurnal Mirai Management Vol 8, No 2 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i2.5300

Abstract

This research aimed to understand how motivation, accreditation, and conformity influence the decision to choose the Agribusiness program at Politeknik Pertanian Negeri Payakumbuh. The study included 97 students from semester II and IV, and a random sample of 95 students was used for data collection. The data were collected through questionnaires using a Likert scale and analyzed using Structural Equation Modeling (SEM) with smartPLS software. The results showed that motivation had a positive and significant effect on the decision to choose the Agribusiness program (regression coefficient: 0.605, p-value: 0.000). Similarly, accreditation and conformity also had a positive and significant impact on the decision (accreditation: regression coefficient: 0.173, p-value: 0.040; conformity: regression coefficient: 0.162, p-value: 0.031). Furthermore, conformity was tested as a mediating variable between motivation and accreditation's influence on the decision. The results showed that conformity had a positive effect but was not statistically significant (regression coefficient for motivation: 0.009, p-value: 0.720; regression coefficient for accreditation: 0.074, p-value: 0.072). In conclusion, motivation, accreditation, and conformity all play a role in influencing students' decisions to choose the Agribusiness program at Politeknik Pertanian Negeri Payakumbuh. However, conformity's role as a mediator was not significant in this study. Keywords: Motivation, Accreditation, Conformity, Decision to choose
Pengaruh Nilai Tukar, Suku Bunga Dan Inflasi Terhadap Harga Saham Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di BEI Periode 2017-2022 Rezky Natakusuma Amin; Hety Budiyanti; Nurman Nurman; Anwar Ramli; Anwar Anwar
Jurnal Mirai Management Vol 8, No 2 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i2.5492

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh nilai tukar, suku bunga dan inflasi terhadap harga saham secara parsial dan simultan pada perusahaan sub sektor makanan dan minuman yang terdaftar di BEI. Penelitian ini menggunakan variabel kontrol berupa earning per share dan ukuran perusahaan. Metode pengambilan sampel menggunakan metode purposive sampling. Jumlah perusahaan yang memenuhi kriteria pengambilan sampel sebanyak 11 perusahaan, maka jumlah sampel sebanyak 66 sampel. Teknik analisis data yang digunakan yaitu analisis deskriptif, uji normalitas, uji multikolinearitas, uji heterokedastisitas, uji autokorelasi, analisis regresi liniear berganda, uji koefisien determinasi, uji statistik t dan uji statistik f. Hasil penelitian ini menunjukkan bahwa: 1) Nilai tukar berpengaruh negatif dan tidak signifikan terhadap harga saham dengan dikontrol oleh EPS dan SIZE. 2) Suku bunga berpengaruh positif tidak signifikan terhadap harga saham dengan dikontrol oleh EPS dan SIZE. 3) Inflasi berpengaruh negatif tidak signifikan terhadap harga saham meski telah dikontrol oleh EPS dan SIZE. 4) Nilai tukar, suku bunga dan inflasi secara simultan berpengaruh signifikan terhadap harga saham dengan dikontrol oleh EPS dan SIZE Kata kunci: Nilai Tukar, Suku Bunga, Inflasi, EPS, SIZE, Harga Saham

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