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IDEAS: Journal of Management & Technology
Published by President University
ISSN : -     EISSN : 28081803     DOI : -
Core Subject : Economy, Humanities,
Humanities Economics, Econometrics & Finance
IDEAS: Journal of Management and Technology is a peer-reviewed journals devoted to the publication of original papers and serve as a forum for practical approaches to improving quality in issues pertaining to technology management, innovation, and related fields. The goal is to bring the highest quality research.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 72 Documents
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The effects of entrepreneurial orientation and business model innovation towards company performance by observing the factor of formalization and the information technology capability Eko Prasetyo
IDEAS: Journal of Management & Technology Vol 1, No 1 (2021)
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (562.768 KB)

Abstract

This research investigates the effects of entrepreneurial orientation in the innovation of business models that affects the increase of company performance in the application and games industry. The formalization that is present in the organizational structure and capabilities of information technology can affect the orientation of entrepreneurial orientation. The research data is accumulated from 64 companies, through the implementation of the purposive sampling method. The data analysis is done by using the Structural Equation modelling (SEM) with the method of Partial Least Square (PLS). The result of the study shows that the level of formalization does not have any impact on the orientation of entrepreneurial orientation. Information technology capability is vital to the development of the entrepreneurial orientation. To increase its performance, companies of applications and games must continuously develop its business model innovation. Further research is expected to be able to develop the idea for other creative industries and add other variables that influence the entrepreneurial orientation as well as the business model innovation.
The impact of viral marketing on consumer’s trust and purchasing decision Yayuk Mulawati Rohmah; Afif Zaerofi; Rachmawaty Rachmawaty
IDEAS: Journal of Management & Technology Vol 1, No 2 (2021)
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.097 KB)

Abstract

This study is aimed at determining the effect implementation of viral marketing on consumer’s trust through Instagram and their impact on consumer’s trust and purchasing decision by consumers in buying halal food. This study uses quantitative approach and survey method. Population of this study was 1.653 students of IAI Tazkia Bogor with 175 students who have an account and have made purchasing through Instagram as samples. To analyze the data, path analysis is used with the help of SPSS 16.00 for windows program. The result of this study suggests that viral marketing has positive and significant impact on both internal and external consumer’s trust. Interestingly, viral marketing, internal and external consumer’s trust simultaneously also have a significat impact on purchasing decision.
The role of brand image and brand trust in mediating the influence of e-WOM on purchase decision (case of video-on-demand Netflix) Natasya Stefanny; Filda Rahmiati; Mastura Roni
IDEAS: Journal of Management & Technology Vol 2, No 1 (2022)
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/ideas.v2i1.3696

Abstract

It is now evident that technology is progressing at a rapid rate around the globe. Due to the significance of technology, our lives have become entirely digital. Streaming has gained popularity owing to its accessibility, as opposed to viewing television or movies on a huge screen. This presents an opportunity for SVoD services to compete, beginning with practical issues such as the amount of money that must be spent and shifting lifestyle habits. Subscription Video on Demand, or SVoD, is a service that allows anyone to view as many television programs as they choose for a monthly fee. E-WOM is the independent variable, purchase decision is the dependent variable, and brand image and brand trust are the mediating factors. This research distributes questionnaires using a quantitative approach, non-probability sampling, and the snowball sampling method, and is processed with SmartPLS 3.3.7. (Partial Least Square-Structural Equation Model). The total number of Indonesian participants in this study is 148. The findings indicates that E-WOM has a major impact on buying choice, brand trust, and brand image. Additionally, brand image and brand trust have a substantial impact on purchasing decisions. Consequently, E-WOM has a substantial impact on purchasing decisions mediated through brand trust and brand image.
The effect of taxpayer awareness, compliance, and forced letter collection on tax receiving (empirical study at Serpong primary tax service office) Siti Nurul Akasyah; Juitania Juitania
IDEAS: Journal of Management & Technology Vol 2, No 1 (2022)
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/ideas.v2i1.3812

Abstract

Taxes are an important source of revenue for the state; in order to maximize tax revenues, the government expects the community to participate in fulfilling their tax obligations based on tax provisions. According to data from the Ministry of Finance, the number of taxpayers in Indonesia increased from year to year, reaching 46.38 million in 2020. This figure increased from the previous year, with 42.51 million taxpayers in 2019. In 2017, and 2018, the number of taxpayers was 36.51 million and 39.15 million. In this case, tax revenues should increase rather than decrease, because the number of taxpayers increases year after year, but tax revenue realization falls short of the predetermined target. an imbalance in the achievement of predetermined tax revenue targets with the number of registered taxpayers, which continues to grow year after year.  The purpose of this study is to analyze and investigate the impact of taxpayer awareness, taxpayer compliance, and tax collection with forced letters on tax receipts at Serpong Primary Tax Service Office. This is a quantitative study that employs primary data. Individual taxpayers (WPOP) registered at Serpong Primary Tax Service Office comprise the population of this study. A total of 400 respondents were sampled using a non-probability sampling technique. Data collection methods utilizing a questionnaire This study was carried out between August and November of 2021. Multiple linear regression analysis was used in this study as the regression model. The Statistical program version 25 was used to process the data. According to the findings of this study, Taxpayer Awareness, Taxpayer Compliance, and Tax Collection with Forced Letters all have a simultaneous and partial effect on Tax Revenue.
Quality of work life programs and its influence on employee perception of procedural justice: case study of real estate company in Indonesia Olivia Ruth Natalia; Maria Jacinta Arquisola
IDEAS: Journal of Management & Technology Vol 2, No 1 (2022)
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/ideas.v2i1.3694

Abstract

Quality of work life (QWL) is one company program that can impact employee performance, and producing more satisfied and engaged employees. PT ABC is a city property developer that implements QWL programs. The purpose of this study is to evaluate PT ABC employees’ perception about QWL, and its influence on employee perceptions of procedural justice. QWL is a program that improves employee welfare, atmosphere, and experience in the places where they work. Procedural justice is when policymakers follow the procedural rules that exist in distributing the results of its human resources programs, in this case, QWL programs.  This research used a quantitative method; data was collected using survey questionnaire. Purposive sampling was used to identify and enjoin 200 respondents to participate. The results of this study show that the QWL dimensions that are perceived dissatisfactory and needs improvement are adequate and fair compensation, growth and security and total life space. These four dimensions have significant positive effect on perceptions of procedural justice. This research contributes to identifying areas of QWL that need to be given attention and have implications for organizations to improve the working conditions of employees in Indonesia.
Analysis of differences in share return, trading volume activity, and bid-ask spread of share before and after the announcement of emergency community activities restrictions enforcement (PPKM): study on transportation sector companies listed on the Indonesia stock exchange Ganang Rifqi Adicandra; Desmiza Desmiza
IDEAS: Journal of Management & Technology Vol 2, No 1 (2022)
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/ideas.v2i1.3738

Abstract

COVID-19 is a virus that spreads very quickly throughout the world, including Indonesia, which has an impact on health and economic conditions. Community Activities Restrictions Enforcement (PPKM) Emergency is one of the policies of the Indonesian government as an effort to overcome it. The purpose of this study was to examine differences in returns, trading volume activity, and bid-ask spreads of stocks before and after the announcement of the Emergency PPKM using the event study method. The sample of this study is all members of the population totaling 27 companies in the transportation sector listed on the Indonesia Stock Exchange. The research approach uses descriptive and comparative methods with a different Wilcoxon signed rank test with SPSS 26 program. The test results show that there is no difference in stock returns, no difference in trading volume activity, and no difference in the bid-ask spread before and after the Emergency PPKM announcement.
The effects of price, brand image, and product quality on customer loyalty and repurchase (a study case on customers of Walls products) Prasetyo Harisandi; Purwanto Purwanto
IDEAS: Journal of Management & Technology Vol 2, No 1 (2022)
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/ideas.v2i1.3739

Abstract

Intense industry competition, as well as rapid changes and efforts to retain customers, are competitive goals and scarce resources for the ice cream industry. Price, brand image, and product quality implementation increases customer loyalty and is taken into account in the subsequent purchasing process. The goal of this study was to look at how price, brand image, and product quality affect customer loyalty and repurchase intent. A sample of 130 people who buy Walls brand ice cream products were surveyed. SEM (Structural Aquation Model) is the data analysis method used in this study to test the hypothesis. The results of this study conclude that price, brand image, and product quality have a positive effect on customer loyalty, and customer loyalty also has a positive effect on repurchase intentions. If the loyalty of the majority of customers has the strongest impact on repurchase intention.
The effect of tax information dissemination, tax rates, and tax sanctions on compliance with annual tax return reporting of individual taxpayers (case study at Pandeglang primary tax service office) Siti Halimah; Juitania Juitania
IDEAS: Journal of Management & Technology Vol 2, No 1 (2022)
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/ideas.v2i1.3800

Abstract

The lack of socialization of taxation provided to the community is one of the causes of low taxpayer compliance; people still perceive taxes as mandatory levies rather than community participation because they do not see real benefits for the state and society. The number of taxpayers showed is as followed the year of 2016 was 41,530 taxpayers, 2017 was 37,431 taxpayers, 2018 was 34,345 taxpayers, 2019 was 39,888 taxpayers, 2020 was 52,140 taxpayers. Those mean the outcome of processing related to Pandeglang Primary Tax Service Office taxpayers' compliance and It is clear that the realization rate of tax return submission is still low due to taxpayers' lack of awareness about reporting tax return. In the other hand Socializing taxation is one of the efforts made by the Pandeglang Regency Tax Service Office to increase taxpayers' knowledge and understanding of their rights and obligations. Thus, those made the researcher wanted to discover more about the problem.This study has been conducted at the Pandeglang Primary Tax Service Office, and the study period runs from August to December 2021. This study aims to determine the impact of taxation socialization, tax rates, and tax sanctions on individual taxpayers' annual tax return reporting compliance. This study used a quantitative approach with a sample of 384 taxpayers obtained through a random sampling technique. In this study, descriptive statistics and multiple linear regression are used to analyze data using the SPSS 25 computer software program. The four variables, taxation socialization, tax rates, and tax sanctions, affect the dependent variable, taxpayer compliance, according to the results of hypothesis testing.
The Influence of Price Dimensions and Product Quality on Purchase Decisions Mediated by E-Word of Mouth in ihe Tiktok Application Prasetyo Harisandi; Purwanto Purwanto
IDEAS: Journal of Management & Technology Vol 2, No 2 (2022)
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/ideas.v2i2.4349

Abstract

Internet use in Indonesia is dominated by the use of social media, this is what makes e-marketing grow where marketing practices through social media are used as a product marketing tool to promote company brands. One of them is Tiktok, which is used to make online/live sales, which is currently chosen by industry players. e-word of mouth (E-WOM) has become a growing phenomenon along with the increasing use of social networking sites. This study aims to test and obtain empirical evidence of the effect of price, product quality on e-word of mouth, e-word of mouth on purchasing decisions and the effect of price on purchasing decisions mediated by e-word to mouth and the effect of product quality on purchasing decisions mediated by e-word of mouth in the TikTok application. The population in this study are all users who have shopped through the Tiktok application, the number of which is unknown or infinite, the number of samples is determined by the Roscoe method so that a sample of 100 people is taken, and the samples are taken using a random sampling technique. The analysis tool used is path analysis using Partial Least Square (PLS). The results of this study indicate that price has a positive effect on e-word of mouth, product quality has a positive effect on e-word of mouth, e-word to mouth has a positive effect on purchasing decisions, price has a positive effect on purchasing decisions mediated by e-word to mputh and product quality also have a positive effect on purchasing decisions mediated by e-word of mouth.
The Effect of Self-Assessment Systems, Tax Audits, and Vat Refunds on Value Added Tax Revenues (Empirical Study At KPP Pratama Jakarta Palmerah from 2016 to 2020) Dwi Wulandari; Juitania Juitania
IDEAS: Journal of Management & Technology Vol 2, No 2 (2022)
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/ideas.v2i2.4354

Abstract

Tax is the main source of state revenue. For this reason, taxes are a very important factor for state finances, especially to ensure the continuity of national development which is continuously carried out. Receipt of Value Added Tax is strongly influenced by the awareness of the Taxable Entrepreneur in depositing and reporting the Value Added Tax payable because the Taxable Entrepreneur is directly the bearer of the burden of payment and is responsible for depositing Value Added Tax to the state treasury, as well as claiming the return of Value Added Tax which is the right of the Taxable Entrepreneur. This study aims to determine the effect of the Self-Assessment System, Tax Audit and VAT Refunds on Value Added Tax Receipts at KPP Pratama Jakarta Palmerah from 2016 to 2020. The type of data used is secondary data in the form of a time series study for 5 years with monthly data units. The samples taken were the realization of Value Added Tax receipts, the number of Periodic VAT SPTs, the total value of SKPs and the amount of VAT refunds per month at KPP Pratama Jakarta Palmerah for the 2016-2020 period. This study employs traditional assumption tests such as the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The multiple linear regression method with EViews 10 was used as the analytical method in this study. According to the study's findings, the Self-Assessment System, Tax Audit, and VAT Refunds all have an impact on Value Added Tax Receipts at KPP Pratama Jakarta Palmerah during the 2016-2020 fiscal year. Meanwhile, this suggests that the Self-Assessment System has no effect on Value Added Tax Receipts, Tax Audit has a negative effect on Value Added Tax Receipts, and VAT Refunds has no effect on Value Added Tax Receipts.

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