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Indonesian Vocational Research Journal

ivrj
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Published by Universitas Muhammadiyah Gresik

ISSN : 28285719 EISSN : 28291883 DOI : http://dx.doi.org/10.30587/ivrj.v1i1.3725

Core Subject : Economy, Health, Science, Social, Engineering,

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Public Health Social Sciences

This journal is a medium for articles on the broad field of vocational education, across a range of settings: vocational colleges, schools, universities, workplaces, domestic environments, voluntary bodies, and more. Coverage includes such topics as curriculum and pedagogy practices for vocational learning; the role and nature of knowledge in vocational learning; the relationship between context and learning in vocational settings; analyses of instructional practice and policy in vocational learning and education; studies of teaching and learning in vocational education. This peer-reviewed journal aims to enhance the contribution of research to vocational education policy and practice, and also to inspire new research in this diverse field.

Arjuna Subject : Umum - Umum

Articles 10 Documents

Search results for , issue "Vol 1 No 2 (2022)" : 10 Documents clear

The Effect of Good Corporate Governance on Tax Avoidance Maulidah Nabilah; Umaimah Umaimah
Indonesian Vocational Research Journal Vol 1 No 2 (2022)
Publisher : Universitas Muhammadiyah Gresik

This study aims to prove the effect of good corporate governance as proxied through independent commissioners, institutional ownership and audit committees on tax avoidance practices by manufacturing companies listed on the Bursa Efek Indonesia in 2019-2020. The independent variables used are independent commissioners which are measured by comparing the number of independent commissioners and the total number of boards of commissioners, then institutional ownership which is measured by comparing the number of shares owned by the institution with the number of shares outstanding, and the audit committee as measured by the number of audit committees. The dependent variable used is tax avoidance which is measured using the Effective Tax Rate (ETR) by comparing the income tax burden with profit before tax. The results obtained from this study are independent commissioners and institutional ownership have no significant effect on tax avoidance, while the audit committee has a significant negative effect on tax avoidance.

Socialization of Drawing Technique with Inventor Software for High School Student Ilham Arifin Pahlawan; Alviani Hesthi Permata Ningtyas; Irfan Arif Evendi
Indonesian Vocational Research Journal Vol 1 No 2 (2022)
Publisher : Universitas Muhammadiyah Gresik

In today's digitalization era, the sensitivity of using design and illustration software is a demand in improving the competencies possessed by students at the high school level. This ability will support students' interests and talents by adjusting the Project Based Learning Program owned by SMAM 1 Gresik, namely the L800 Motorcycle Modification Automotive Project. By introducing and training students using the design and illustration software used, namely Autodesk Inventor: Student Version, This training activity aims to (1) Students are able to use the Autodesk Inventor Application in 2D and 3D schemes, (2) Students are able to gain an understanding of motor engineering components and motor engineering drawings, (3) help teach teachers who teach subjects in the field of applied science. The methods used in this community service are teaching, demonstration and practice methods. The result of this community service is to improve the ability of the participants in terms of designing and modifying the practice of observing L800 motorcycle components and students more easily understand the shape of an Engineering component through Technical Drawings effectively and efficiently due to virtual 3D modeling in the Autodesk Inventor application.

The Effect of Accounting Knowledge, Business Scale, Age of Business and Organizational Culture on the Use of Accounting Information of UMKM with Moderate Environmental Uncertainty Miftha Anasthasya Shintya Putri; Muhammad Aufa
Indonesian Vocational Research Journal Vol 1 No 2 (2022)
Publisher : Universitas Muhammadiyah Gresik

his study aims to determine the effect of accounting knowledge, business scale, business age and organizational culture on the use of MSME accounting information by moderating environmental uncertainty. This type of research is a quantitative research. The sample of this research is business actors in Gresik City who are registered with the Cooperative Service and especially in the manyar and kebomas sub-districts, Gresik Regency. The technique used in this research is purposive sampling and obtained a sample of 116 respondents. The data used in this study is primary data in the form of a questionnaire. The analytical technique used is multiple linear regression analysis.The results showed that accounting knowledge, business scale and age of business had a positive effect on the use of accounting information for SMEs in Gresik City, while organizational culture had no effect on the use of accounting information for SMEs in Gresik City. Moderation regression analysis (MRA) shows that environmental uncertainty as a moderating variable can moderate accounting knowledge, business scale and organizational culture on the use of accounting information for SMEs in Gresik City. Environmental Uncertainty as a moderating variable cannot moderate the age of business on the use of accounting information for SMEs in Gresik City.

The Effect of Religiosity and Tax Socialization on Taxpayer Compliance With Taxpayer Awareness as an Intervening Variable Fitri Agustina; Umaimah Umaimah
Indonesian Vocational Research Journal Vol 1 No 2 (2022)
Publisher : Universitas Muhammadiyah Gresik

This study aims to determine the effect of religiosity and taxpayer awareness on Taxpayer Compliance With Taxpayer awareness as an intervening variabel. In this study, researchers examined taxpayer compliance at KPP Pratama Gresik by using independent variables, namely, religiosity, taxation socialization and taxpayer awareness. The population in this study were all individual taxpayers in the city of Gresik, sampling using random sampling method, and the number of samples as many as 70 respondents. This study uses a questionnaire with taxpayer respondent individuals. Tests were carried out using SEMPLS. The results showed that the religiosity and awareness of taxpayers affect taxpayer compliance, while tax socialization has no effect on taxpayer compliance. The results of the intervening test show that religiosity and tax socialization have an effect on taxpayer awareness. Taxpayer awareness is not able to mediate the relationship between religiosity to taxpayer compliance, while taxpayer awareness is able to mediate the relationship between tax socialization and taxpayer compliance.

Effect of Training, Job Loyalty and Job Satisfaction on Employee Work Productivity at Muhammadiyah Hospital Gresik Zahrotul Firdaus; Sukaris Sukaris
Indonesian Vocational Research Journal Vol 1 No 2 (2022)
Publisher : Universitas Muhammadiyah Gresik

The low level of work productivity is due to the lack of training received by employees. In addition, employee dissatisfaction with co-workers can lead to negative employee behavior towards the company and a decrease in commitment which in turn will reduce work productivity. This study aims to determine the effect of training, job loyalty and job satisfaction on work productivity in Gresik Muhammadiyah Hospital. This study uses a quantitative approach. The population in this study were employees of Muhammadiyah Hospital Gresik. The sample used is as many as 128 employees. The types and sources of data used are primary data in the form of answers to questionnaires from respondents. Analysis of the data used is Multiple Linear Regression Analysis. The results of the study concluded that the variables of training, job loyalty and job satisfaction had a positive and significant effect on work productivity at Muhammadiyah Hospital Gresik. This research can be used as a reference, but can use different research methods and indicators and hospitals. Muhammadiyah Gresik is expected to pay more attention to the ability of employees, especially job satisfaction, so that in the future it can increase productivity again according to the predetermined target. This study still has limitations, namely the limited time when distributing questionnaires due to the COVID-19 pandemic and sometimes respondents' answers differ from the actual reality

Income Analysis in Perspective of Competitive Advantage of Ornamental Plant Traders During a Pandemic in Lamongan District Eka Martha Yuliatin; Anita Handayani
Indonesian Vocational Research Journal Vol 1 No 2 (2022)
Publisher : Universitas Muhammadiyah Gresik

This research aims to analyze income in the perspective of competitive advantage for ornamental plant traders in Lamongan District, where ornamental business actors try to maintain business income and so that there is no increase during a pandemic when competition between traders is intense. The research method used in this research is a qualitative descriptive approach. By collecting data from 6 informants and 1 key informant as a research opener in order to get accurate results. The results of income analysis research in the perspective of competitive advantage for ornamental plant traders during a pandemic in Lamongan District, the welfare of ornamental plant traders in Lamongan District is caused by actors and actors as well as customer satisfaction factors so that during the pandemic it does not make the business out of business and remains visited by customers by using a competitive advantage strategy, this study shows that the longer the business, the more income received. Keywords: Income; Competitive Advantage Perspective; Ornamental Plants; Trader; Pandemic;

Customer Satisfaction on the Use of QR Codes For Frozen Shrimp Products at PT. Kelola Mina Laut Based on the Theory of Stimulus Organism Response Dedi Kadhafi; Moh. Agung Surianto
Indonesian Vocational Research Journal Vol 1 No 2 (2022)
Publisher : Universitas Muhammadiyah Gresik

Background – Customer satisfaction is very important for business continuity in a company. PT. Kelola Mina Laut (KML) is a fisheries industry that implements a defensive strategy for its marketing, namely by applying a QR code to traceability information of frozen shrimp products that provide added value for its customers. Aim – Identify and analyze customer satisfaction on the use of QR codes for frozen shrimp products at KML based on S-O-R theory (Usefulness, Acceptability, Feasibility, Perceived flow, and Customer Satisfaction). Design / methodology / approach – This study uses 7 (seven) people as informants, who are KML customers, and then analyzed using Miles and Huberman Analysis. Findings – Customer satisfaction on the S-O-R theory was tested when the customer said he was very satisfied using this QR Code system, the customer's feeling when using this traceability system was easy and positive when using the QR code. Customers think this system is feasible to use and can be recommended to other customers. Research implication – The results of this study are a means for researchers to add insight and knowledge about traceability systems using QR codes at KML shrimp processing unit in an effort to increase customer satisfaction. Limitations – The QR code used contains information on the frozen shrimp product traceability system. The theoretical basis used is the S-O-R theory. The research location is in the KML Gresik, and test the validity of the data in this study using Source Triangulation.

The Effect of Profitability, Liquidity, and Solvency on the Value of Health Companies Listed On the Indonesia Stock Exchange Rukhiyatul Jannah; Anita Handayani
Indonesian Vocational Research Journal Vol 1 No 2 (2022)
Publisher : Universitas Muhammadiyah Gresik

Abstract Background - Corporate Value is a certain condition that has been achieved by a company as an illustration of the public's trust in the company that has gone through a process of activity for several years. Since the company was founded until now.Objective – to determine the impact of profitability, liquidity, and solvency on company value in health companies listed on the Indonesia Stock Exchange in 2017 – 2020.Design / methodology / approach - The type of research used is a quantitative research type, namely information data from financial statements in the form of numbers or figures. The sampling method used panel data, namely data that used a combination of cross-sectional data with time series data, based on the population, the study was conducted on 10 health companies and 4 years of observation starting from 2017 - 2020 so that the total data 40 companies (10 companies x 4 years). The data collection technique uses documentation from financial reports published on the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The analysis technique used is multiple linear regression.Findings - The results of this study indicate that profitability has a significant and positive effect on firm value, liquidity has a significant and positive effect on firm value, solvency has a significant and positive effect on firm value. Keyword: Profitability, Liquidity, Solvency, and Firm Value

Profit of Traditional Food Stall Traders in Facing Modern Restaurants in the Perspective of Service Mujayanah Mujayanah; Rahmat Agus Santoso
Indonesian Vocational Research Journal Vol 1 No 2 (2022)
Publisher : Universitas Muhammadiyah Gresik

Traditional food stall traders in Cerme District experienced a decrease in profit due to the existence of Modern Restaurant. Traditional food stall traders still survive in the face of competition problems with modern restaurants. This study aims to determine the profit of traditional food stalls facing modern restaurants in the perspective of service quality. By collecting data from 5 informants and 1 key informant as the initial opening of the research to find more accurate results. The presentation of the data was carried out using the interactive model of Miles and Huberman (1984), namely data collection, data reduction, data display and verification. The results of the data analysis of the traditional food stall traders survive in the face of modern restaurants and still earn profits by implementing service quality through the perspective of tangible, reliability, responsiveness, assurance and empathy. The results of the research on the profits of traditional food stall traders in dealing with modern restaurants in a service perspective are Tangible: Cleanliness and tidiness of traditional food stalls, Reliability: Speed and accuracy, Responsiveness: Facilities and inventory of goods, Assurance: Maintaining ethics, polite and patient language, Empathy: Buyer's request. Keywords: Profit; Traditional Food Stalls; Modern Restaurant; Service Quality Perspective

The Influence of Word Of Mouth, Facebook Ads and Personal Selling On the Purchase Decision of Points of Sales (Pos) Packages at Senna Achmad Noorman Setiawan; Moh. Agung Surianto
Indonesian Vocational Research Journal Vol 1 No 2 (2022)
Publisher : Universitas Muhammadiyah Gresik

This study aims to analyze the effect of word of mouth, facebook ads and personal selling on purchasing decisions at PT Senna Kreasi Nusa. This study uses a quantitative approach. The population in this study were consumers of PT. Senna Kreasi Nusa. The sampling technique used in this study is a non-probability sampling technique which produces a sample of 75 consumers. The data collection technique used is a questionnaire. The data was obtained by using multiple linear regression analysis, first the instrument test and classical assumption test were performed. The results showed that the variables word of mouth, facebook ads and personal selling had a positive and significant effect on the purchasing decisions of PT. Senna Kreasi Nusa.

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ivrj@umg.ac.id

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+6285746344409

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Editorial Address
http://journal.umg.ac.id/index.php/ivrj/edit

Location
Kab. gresik,

Jawa timur

INDONESIA