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International Research Journal of Management, IT & Social Sciences
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Articles 198 Documents
The effect of tax amnesty and taxpayer awareness to taxpayer compliance with financial condition as intervening variable Lisa, Oyong; Hermanto, Bambang
International Research Journal of Management, IT & Social Sciences Vol 5 No 2: March 2018
Publisher : IJCU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21744/irjmis.v5i2.649

Abstract

This study aimed to analyze the influence Tax Amnesties and awareness of taxpayer on the financial condition and taxpayer compliance, analyze the influence of financial condition on tax compliance and to analyze the influence of Tax Amnesties and awareness of taxpayers on tax compliance with financial conditions as moderating. Analysis using techniques Structural Equation Modeling (SEM). The result showed that Tax Amnesties and awareness of taxpayer have a significant effect on financial condition and taxpayer compliance. Then, the financial condition has a significant effect on tax compliance. The result also showed that Financial Condition is mediating the effect of Tax amnesties and tax payer’s awareness of tax compliance. The financial condition strengthens the relationship between the Tax amnesties and awareness of taxpayers with tax compliance in paying taxes. If the taxpayer has the willingness to pay tax, compliance in paying taxes will be high when supported with tax payers financial condition.
Contribution of business society credit increasing for society income Suryanata, I Gusti Ngurah Putra; Pemayun, A.A. Gde Putra
International Research Journal of Management, IT & Social Sciences (IRJMIS) Vol 5 No 4: July 2018
Publisher : IJCU

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Abstract

This study examines “Contribution of Business Credit Society for Increasing Society Income in Tambawu Village Denpasar Bali. Societys Business Credit is a program that belongs to the poverty reduction group based on the empowerment of small businesses. This policy aims to improve access to capital and other resources for small business. Problems in this research: How is the contribution of Societys Business Credit to small and medium business community in Tambawu Village Denpasar Bali. The purpose of this study: to know and describe the contribution of Societys Business Credit to the business mastering medium community in the Tambawu Village Denpasar Bali. This research uses the descriptive qualitative method, using proportional sampling technique consisting of Bank of financiers and some small and medium business in Tambawu Village, Denpasar Bali. Societys Business Loan is a working capital financing scheme specifically for small businesses in the productive business sector whose business is feasible but has limitations in fulfilling the requirements set by banks. Societys Business Credit is a credit program with a value of IDR. 5 million and a maximum of IDR. 500 million. The results show that all beneficiaries of the Societys Business Credit are helped and feel the benefits and contribution of this policy with the increasing volume of small and medium business group sales can also increase the income of the community in Tambawu Village Denpasar Bali.
Imaging and Purchasing Decision in Traditional Art Market Gama, Agus Wahyudi Salasa; Rustiarini, Ni Wayan; Anggraini, Ni Putu Nita
International Research Journal of Management, IT & Social Sciences Vol 5 No 2: March 2018
Publisher : IJCU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21744/irjmis.v5i2.637

Abstract

Art market or souvenir market can not be separated from the existence of Bali island, unlike a tourist destination. The development of modern souvenir market was very disturbing traders in the traditional souvenir market. Due to it was feared will turn off the traditional art market. In this regard, to ensure the factors that need to be optimized in order to increase tourist visits to traditional Art Market was very important to conduct research. Based on the background and the problem, this research has a purpose to analyze the influence of art market attribute, promotion and service quality to market image and purchasing decision with research location at Guwang Art Market. The present research was designed as a descriptive and analytic approach. It defined that was descriptive facts, followed by analysis of the significance of empirical facts found. The descriptions were included the facts of market attributes, promotion, service quality, and market image in purchasing decisions. The population in the study were tourists who visit Guwang Art Market. Data collection was conducted with questionnaires distributed to travelers visiting the Guwang Art Market in April-July 2015. Data analysis used Structural Equation Model.
Sales promotion as a leverage strategy for improving sales and profitability in alcohol beverage industry Aghara, Vincent N. O.; Nwaizugbo, Ireneus C.; Oparah, Promise C.; Ifeanyichukwu, Chioma D.
International Research Journal of Management, IT & Social Sciences (IRJMIS) Vol 5 No 4: July 2018
Publisher : IJCU

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Abstract

This paper considered the huge amount of money being expended on sales promotion in recent times and sought to know whether organizations that use such strategy have justification for such investment. It sought to know whether the increase in sales promotion expenses resulted to increase in the organizations’ sales volume as well as profitability. Nigerian Breweries Plc was used for the study because of its high-level involvement in sales promotion. Personal interview was used to collect relevant information from the key staff of the organization while the published annual report was to collect relevant information from the key staff of the organization while the published annual report was used to source information on the organization’s performance in terms of sales of sales turnover, marketing expenditure, and profitability. Findings showed that sales promotion was used because the strategy was very effective in developing and sustaining patronage and loyalty among channel members. It was further found that there was a strong positive correlation between sales promotion expenses and sales volume and between sales promotion expenses and profit. It was therefore recommended that organizations should use sales promotion as a strategy for leveraging sales and profit, provided that such organizations manage the sales promotion programmed effectively to generate desired results.
Factors affecting the fishermen household income and welfare Lein, Alberto A.R.; Setiawina, Nyoman Djinar
International Research Journal of Management, IT & Social Sciences (IRJMIS) Vol 5 No 4: July 2018
Publisher : IJCU

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Abstract

The desire to realize a prosperous society in the true sense is a great goal to be achieved by the Indonesian people in the system of government of the Republic of Indonesia. The potential of fishery resources can actually be utilized to increase income which will be expected to improve the welfare of fishermen households. In fact, many fishermen still have not been able to increase their catch, so the income level of fishermen households does not increase so that the welfare of the fishermans life is still not realized. The fishery sector is the mainstay for most people as if they depend on their fishing business. This phenomenon is occurring in most parts of Indonesia, including fishermen in the coastal area of East Flores. In relation to the phenomenon, then the research questions are 1). What is the effect of production cost, technology, selling price, and fish catch on the income of fishermen in East Flores Regency? 2). What is the effect of production cost, technology, selling price, and fish catch on the welfare of fishermen households in East Flores Regency? 3). Does the income of fishermen mediate the cost of production, technology, selling prices, and the fish caught on the welfare of fishermen households in East Flores District? Research objectives: 1). Analyzing, whether the factors of production costs, technology, the selling price of fish, and the catch of fish affect the income of fishermen in East Flores Regency? 2). Analyzing factors of production cost, technology, selling price, and fish catches have an effect on to fisherman household welfare in East Flores regency. 3). Analyzing whether fishermans income mediates the influence of production cost factor, technology, selling price and fish catch on fisherman households prosperity in East Flores Regency. The population of this study is 7,761 people. Sampling was conducted by applying "Slovin theory" so that the number of samples was 99 people. Proportionate Probability Sampling method was then applied in order to determine the number of respondents. The samples of 99 respondents were interviewed based on the questionnaires provided beforehand. In the interviews, the variables obtained consist of Production cost (IDR), technology (modern and traditional), sales price (IDR), and yields (Kg), Revenue (IDR), and welfare level (measured according to Standard Bureau of Statistics with 7 indicators, namely: consumption pattern, health, Education, Security, Love, Social and Culture). The cost of production, technology, selling price, and fish catch have a significant effect on fishermans income. Fishermen income has a positive and significant impact on the welfare of fishermen households in East Flores Regency. Indirect effect analysis found that factor of production cost, technology, and fish catch have significant influence through fisherman income to fisherman household welfare in East Flores Regency.
The influence of organizational culture, employee satisfaction, personality, and organizational commitment towards employee performance Kawiana, I Gede Putu; Dewi, Luh Komang Candra; Martini, Luh Kadek Budi; Suardana, Ida Bagus Raka
International Research Journal of Management, IT & Social Sciences Vol 5 No 3: May 2018
Publisher : IJCU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21744/irjmis.v5i3.666

Abstract

The present research was intended at determining the influence of organizational culture, employee satisfaction, and personality towards organizational commitment and employee performance. It was quantitative designed i.e., the relationship of causality for its variable. The research was conducted at Bank Perkreditan Rakyat (BPR) in Bali. The technique of collecting the data was used questionnaires to 135 employees of BPR in Bali. Data were analyzed through Structure Equation Modeling technique in AMOS 22.0 program. The results were obtained (1) the influence of organizational culture variable on organizational commitment was significant; (2) The influence of employee satisfaction variable on organizational commitment was significant; (3) The influence of personality variable on organizational commitment was significant; (4) The influence of organizational culture variable on employee performance interest was significant; (5) The influence of employee satisfaction variable on employee performance was significant; (6) The influence of personality variable on employee performance was significant; and (7) The influence of organizational commitment variable on employee performance was significant.
Style of leadership and organizational culture as moderator of influence of competence and internal control system towards report quality Putra, I Made Endra Lesmana; Rasmini, Ni Ketut
International Research Journal of Management, IT & Social Sciences Vol 5 No 3: May 2018
Publisher : IJCU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21744/irjmis.v5i3.664

Abstract

The study was intended to obtain an empirical evidence of competence influence of Human Resources and Internal Control System on quality of Local Government Financial Statements (LKPD) with leadership style and organizational culture as moderating variables. There was 39 local structure organization in Denpasar city became a research population. Data were collected through survey method and questionnaire technique. The sample was taken using the non-probability method and purposive sampling technique. There were 152 respondents. Data analysis is used Moderated Regression Analysis (MRA).The result was obtained that the leadership style weakens the influence of human resource competence on LKPD quality in Denpasar. Organizational culture strengthens the influence of human resources competencies in LKPD Denpasar. The leadership style did not moderate the influence of Internal Control System on LKPD quality in Denpasar. Organizational culture strengthens the influence of internal control system on quality in LKPD Denpasar.
Interpret Ogoh-ogoh towards Hindu Contemporary Society Suda, I Ketut; Indiani, Ni Made
International Research Journal of Management, IT & Social Sciences Vol 5 No 1: January 2018
Publisher : IJCU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21744/irjmis.v5i1.597

Abstract

The interpreting of the making ogoh-ogoh based on the perspective of the cultural studies in related to the festival day of the tawur kesanga towards Hindu society in Bali. It recently is an interesting phenomenon to be studied in the academics. Due to the ogoh-ogoh is made as a series for the ceremony of the tawur kesanga lately. It has been a high cost, although, in the literary texts, it does not find the existence of ogoh-ogoh become the completeness of the tawur ceremony itself. Regarding its phenomenon, the author was interested in studying in term of this. The study was intended to interpret the ideology or a truth behind the making of ogoh-ogoh shown of the religious ceremonies. It was conducted applying a qualitative approach included classifying, categorize, understand, and interpret any data or the facts by paraphrase or description, therefore, the conclusion was generally obtained. The results of the analysis were conducted. It can be understood that the making of ogoh-ogoh recently in the Hindu society in Bali, not merely means to cast out of the evil spirits that have been perceived as buta kala by the Hindu society in Bali. However, it was interpreted as a game of the ideology i.e. capitalist ideology. In term of this was evident that the making of ogoh-ogoh lately, no longer using the local materials that can be freely gotten from the surrounding environment, but must be made by lux materials that must be purchased expensive. Thus, it can be concluded that behind the making of ogoh-ogoh related with the ceremony of the tawur kesanga towards Hindu society in Bali lately was initiated by the game of the ideology i.e. capitalist ideology.