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AGUS PURWANTO
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IJOSMAS JOURNAL e-ISSN : 2775-0809 Griya Catania – Citra Raya Tangerang- Indonesia Phone : +628111700111, +628119741010 Email : editor@ijosmas.org , journal.ijosmas@gmail.com
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International Journal of Social and Management Studies (IJOSMAS)
Published by Universitas Pelita Harapan
ISSN : -     EISSN : 27750809     DOI : https://doi.org/10.5555/ijosmas
Core Subject : Religion, Economy, Humanities, Science, Education, Social, Engineering,
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice
International Journal of Social and Management Studies (IJOSMAS) is a peer-reviewed bimonthly journal that publishes empirical, conceptual and review papers of exceptional quality that contribute to enrich business administration thinking .The objective of the Journal is to disseminate knowledge, which ensures good practice of professional management and its focal point is on research and reflections relevant to academicians and practicing managers/Administrators for sustainable business and social changes. International Journal of Social and Management Studies (IJOSMAS) guides it to map new frontiers in emerging and developing areas in research, industry, and governance as well as to link with centers of excellence worldwide to stimulate young minds for creating knowledge-based community. Our continued success lies in bringing together and establishing channels of communication between leading policy-makers and prominent experts in industry, commerce, and related business as well as renowned academic, education and research-based institutions to provide solutions for addressing the key issues of the contemporary society.We see the need for synergy and collaboration between these fields rather than segmentation and isolation. Hence, our objectives are to build new links, networks, and collaborations between communities of thinkers, scholars, managerial experts, and practitioners in order to stimulate and enhance creative and application-oriented solutions for society.In order to foster and promote innovative thinking in the management studies and social sciences research, itself by introducing its Journal at a global platform in ensuring the high quality and professional research standards.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 383 Documents
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THE EFFECT OF TAX UNDERSTANDING, TAXPAYER AWARENESS, TAX SOCIALIZATION AND FISCUS SERVICES ON TAXPAYER COMPLIANCE OF PERSONAL PERSONS Sulistyawati, Ardiani Ika; Lestari, Rr. Dian Indriana Tri; Sabilla, Rahma Isna
International Journal of Social and Management Studies Vol. 3 No. 1 (2022): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.673 KB) | DOI: 10.5555/ijosmas.v3i1.158

Abstract

This study aims to examine the existence, (1) The effect of tax understanding on individual taxpayer compliance, (2) The effect of taxpayer awareness on individual taxpayer compliance, (3) The effect of tax socialization on individual taxpayer compliance, (4) The influence of tax authorities on individual taxpayer compliance. This type of research is quantitative research. The population in this study is an individual taxpayer as an employee who has met the requirements as a registered taxpayer at KPP Pratama Jepara. The sample in this study was an individual taxpayer of Income Tax Article 21. Sampling in this study was conducted by using simple random sampling method. The data collection technique in this study was carried out by interview. The data analysis technique used is multiple regression techniques with the help of SPSS. The results of this study indicate that (1) Understanding of taxes has no effect on taxpayers. (2) Taxpayer awareness has a positive effect on taxpayer comments. (3) Tax socialization does not have a significant effect on tax recommendations. (4) Fiskus services do not have a significant effect on taxpayer comments.
Information System of PT ABC Sales Report Simorangkir, Yosua Novembrianto; Widodo, Adi
International Journal of Social and Management Studies Vol. 3 No. 1 (2022): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (882.183 KB) | DOI: 10.5555/ijosmas.v3i1.159

Abstract

- In compiling the sales report of the PT ABC branch requires a system that can be used in compiling a report. Usually, the preparation of sales of philately objects is done manually, which is implemented in the form of bookkeeping. The preparation of sales reports that still use the manual system makes the Office take a long time in compiling and making reports. The design of this sales report information system uses a structured analysis model, namely FOD (Flow Of Document) with a data model plus DAD (Data Flow Chart) to describe the functional model and Zero Diagram in describing the reality of sales. The software used is Microsoft Visual Basic 6.0 with Microsoft Access database. The data processed in this system include cashier data, customer data, goods data, and so on. Infield testing with the conclusion of the test results, that the system is considered good, can be learned, easy to use, with an attractive appearance, and has been following the needs of the office
Impact of Advertisements on the Buying Behavior of rural consumers in Laur, Nueva Ecija, Philippines Braza, Nhina Ysabelle C.; Manglicmot, Andre John A.; Tecson, Ma. Beatrice G.; Woo, Paul Angelo D.; Posadas, Marie Abigail
International Journal of Social and Management Studies Vol. 3 No. 5 (2022): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (559.83 KB) | DOI: 10.5555/ijosmas.v3i5.160

Abstract

Advertisement plays a vital role in communicating and convincing customers to purchase goods or services. This study investigates the influence of advertisements to purchase FMCG among rural families in Laur, Nueva Ecija, Philippines. It aims to determine how families in the rural area perceive advertisements and know what factors should be considered to arrive at a specific advertisement applicable to families in the rural area. The study will use a quantitative method, and data will be collected using descriptive correlational research and the random sampling technique. This study will help businesses to understand how advertisements affect rural consumer behavior. These businesses will improve and align their advertising materials to effectively communicate and create relationships with rural customers.
STRATEGY OF BROTOJOYO POST AGENT IN THE COMPETITION OF PACKAGE AND LETTER DELIVERY AGENTS: CASE STUDY POS AGENT BROTOJOYO SEMARANG Heriawan , Bambang; Soelistiyono , Anitiyo
International Journal of Social and Management Studies Vol. 3 No. 4 (2022): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.273 KB) | DOI: 10.5555/ijosmas.v3i4.162

Abstract

The postal agent is a service unit managed by the other party (partners) that act for and on behalf of PT. Pos Indonesia (Persero) to conduct postal services in accordance with the prevailing agreement. The operation of the postal agent can be combined with the partner's services or other retailer businesses. Although the offer of this post agent Kemitraann has been a long time and much in demand by the community, but in fact the number of postal agents who are still a partner of PT Pos relatively little when compared to the number of package agents/courier from private companies. The problem is how the strategy used by postal agents Brotojoyo Semarang in the middle of the competition delivery agents and mail packages.The purpose of this research was made to determine the factors that have been held by the agent Brotojoyo post in the middle of competition. Research conducted at the post agent Brotojoyo Semarang Tengah subdistrict. The Peneltian design used Holistic single case study or a holistic single case study which is the research that puts a case as the focus of the research. This type of research is inferential. The data source in this research there are 2 kinds of data sources namely primary data and secondary data. The data collection methods used are methods of inquiry or questionnaire, interview method or interview, and observation method. Informant as the source of information is the principal, employee, and user of the postal agent Brotojoyo. In this research the data of the research results were analyzed by qualitative method by conducting direct observation or observation, interviews and documentation. The results obtained from the research we do is the location chosen by the post agent Brotojoyo indicates that the strategic location, where around the office of the post agent Brotojoyo there are many offices, schools and residents houses, so the strategy to get the customer in terms of location distance is very appropriate to be used for quality, from the information of the interview obtained that the quality provided in the form of delivery and pick-up of mail and packages that ontime, always careful Letters and packages received and carried, and assist in tracking. To service here all the parts related to the service that is in the agent Brotojoyo post is to always give a smile, friendly and put the customer first come first. Capital strategy used by the post agent Brotojoyo to back up financing of letters and packages are employees helping each other close the financing of the funds of the agent Pos employees first. In terms of the transaction, Pos agency delivers a fairly large cut to customers who send a large number of letters or packages. The last strategy is with follow-up strategy, so that the customer always loyal then always follow up to the customer, then after the beginning of the cooperation to make the MOU, always monitor the service in the pickup and delivery of mail and the package carried out by employees, so that the unwanted things can be reduced.
Impact of Price, Time, Trust, and Convenience to Shopee Consumers' Online Shopping Behavior Bulacan, John Evan; Co, Joeseph; Milan, Beatriz Chrisanne; Fernandez, Ronald
International Journal of Social and Management Studies Vol. 3 No. 4 (2022): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (753.139 KB) | DOI: 10.5555/ijosmas.v3i4.166

Abstract

This study evaluated the impact of four factors on the online shopping behavior of consumers in the online shopping platform Shopee in the Philippines, namely price, time, trust, and convenience. With e-commerce set to attain further expansion, the need to understand consumers' constantly changing behavior towards online shopping platforms has emerged. There are numerous studies regarding e-commerce; however, there are limited studies regarding the rapidly growing platform Shopee in the Philippines. Data was gathered through an online survey platform, Google Forms, and the survey questionnaire was composed of four significant parts: Price, Time, Trust, and Convenience. The study used Pearson correlation to evaluate the linear relationship between each factor to customers' online shopping behavior in Shopee. A number of 303 respondents participated in the study which was composed of Shopee users residing in the Philippines. The outcomes of the study indicate that price, time, trust, and convenience all have an impact on customers' online shopping behavior in Shopee Philippines.
The Study on How Tax Reform for Acceleration and Inclusion Law (TRAIN) Affects Low-Income Class Families in Manila Compio, Matthew Cedrick; Cruz, Shawn Gadiel B.; Gaurano, Marion Timothy; Cabauatan, Ronaldo R.
International Journal of Social and Management Studies Vol. 3 No. 5 (2022): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.409 KB) | DOI: 10.5555/ijosmas.v3i5.168

Abstract

Abstract This quantitative research is made to investigate the effect of Tax Reform for Acceleration and Inclusion (TRAIN) Law in 100 low income individuals in Tondo, Manila. The examines the effect of the increase and decrease of expenditures on Utilities, Public Transport, Non-Essential Goods and Sugar Beverages in their Disposable income when the TRAIN was implemented. This study finds the effect of Train law using a multiple regression model that the respondents residing in Tondo, Manila were affected positively and negatively by the implementation of TRAIN Law.
Analyzing the Economic Effects of Military Expenditures in ASEAN Countries Ledesma, Ivan; Quetua, Samuel Marcial; Yang, Tsang-Hern; Rosete, Marie Antoinette
International Journal of Social and Management Studies Vol. 3 No. 5 (2022): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.414 KB) | DOI: 10.5555/ijosmas.v3i5.169

Abstract

There have been numerous studies conducted towards explaining the relationship of military expenditure to economic growth, investment, and unemployment, but no conclusive verdict can be made due to varying outcomes. To contribute to this field of study, the researchers are using the OLS and Cochrane-Orcutt model to determine the linear effect of military expenditure on the dependent variables. The sample countries will be classified according to their level of military spending and income group to examine a possible existence of a trend. The regression results show that the classification of countries has no bearing with regards to the impact of military spending on economic growth, investment, and unemployment, rather, the impact is dependent on the specific situation of each country. Moreover, as past studies implied a transitive attribute towards the relationship of the variables, this study produces a modified assumption that if economic growth is negative, it does not mean that investment and employment will be negative for they may be insignificant, it means that if either or both of the variables are significant, they will follow the same relationship of military expenditure and economic growth. Keywords: military expenditure, economic growth, investment, unemployment
ANALYSIS OF THE VALUE-ADDED TAX IMPLEMENTATION AT PT. INTITERA PRIMAYUDHA Kacaribu, Anton Adventus; Vincent, Eric
International Journal of Social and Management Studies Vol. 3 No. 1 (2022): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (462.767 KB) | DOI: 10.5555/ijosmas.v3i1.171

Abstract

This research aims to analyze the implementation of value-added tax law and regulation in a small to medium-sized company. It is to obtain representative data for the small to medium-sized companies regarding the effectiveness of regulation implementation.The data used in this research are the primary data obtained from the company in the form of tax returns, tax invoices, interviews and warning letters issued by tax officers. This research uses descriptive and qualitative research methods. The calculation for the tax return for each month of the year 2018 until 2020 is already in compliance with the regulation. From 2018 to 2020, there are 28 rectifications, implementation of VAT is not effective due to the amount of rectification. The research shows that value-added tax has an increasing amount of intricacy in its implementation. In addition, the research also shows that the implementation of value-added tax law or regulation in small to medium-sized companies is ineffective and flawed in its practice.
Paul's Concept of Salvation Theology and Its Relevance Tarigan, Sayang; Simanjuntak, Ferry; Suwito, Tri Prapto
International Journal of Social and Management Studies Vol. 3 No. 2 (2022): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.382 KB) | DOI: 10.5555/ijosmas.v3i2.175

Abstract

- Salvation is available to all through the gospel (Rom. 1:16-17). The gospel contains God's saving act through the work of the Son of God who died, was crucified, buried, and rose again. For everyone who believes or believes in Jesus Christ the Son of God, it will obtain salvation through God's act of justification. This research provides a new understanding of the world of theology in general because it has broken the concepts of particular salvation, which are claimed by certain religions, specifically Judaism. The apostle Paul's view of salvation that can be obtained by all people without any distinction of ethnicity, culture, and religion has opened a new view of the way of salvation. Although the concept of salvation applies universally the people who are saved are only those who have been appointed to believe in Christ Jesus. The essence of the apostle Paul's teaching about salvation lies in the work of Jesus Christ, and the act of Salvation is done by none other than God Himself. Although the meaning of salvation for Paul has an inclusive element (for all who believe), the concept of salvation that he describes in Romans is exclusive. Because Paul uses his Jewish background and relates it to his understanding of God's saving act through the work of Jesus Christ. The term justification that Paul uses to describe salvation has a meaning if God as the Supreme Judge has saved people in the present and as a guarantee of salvation in the future.
The Influence Of Consumer Decisions On The Desire To Shopping: Easy Of Use And Usefulness Zuniarti, Ida; Pramularso, Eigis Yani; Kuspriyono, Taat; Winarno, Slamet Heri; Marwansyah, Sofyan; Irawan, Roy; Mustomi, Dede; Rahmiyatun, Fitri
International Journal of Social and Management Studies Vol. 3 No. 2 (2022): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.442 KB) | DOI: 10.5555/ijosmas.v3i2.176

Abstract

This study examines the relationship between the desire to shop and consumer decisions. And for the focus of this research is how usability and convenience variables that directly affect the desire to buy and consumer buying decisions. In online purchases, the population is all consumers who have ever shopped online, therefore in the study the number of populations is large and the number is not known precisely, so the researcher decided to make a sampling using random sampling method which is part of the quota sampling technique using respondents aged over 19 years and resides in the Jakarta area. The sample taken amounted to 120 respondents. The results of this study indicate that usability and convenience have a significant and significant effect on consumer spending. Usefulness of use is a variable that has a contribution and influence on the decision to spend. While the desire to buy has a significant and significant effect on consumer decisions to buy. So that the usability factor of a better way and the convenience of the shopping system directly affect consumer decisions.

Page 13 of 39 | Total Record : 383

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