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Veteran Economics, Management & Accounting Review
Published by Universitas Pembangunan Nasional Veteran Jakarta
ISSN : 29639832     EISSN : 29628830     DOI : https://doi.org/10.59664/vemar.v2i1
Core Subject : Economy, Humanities, Science, Education, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences
Veteran Economics, Management & Accounting Review (VEMAR) seeks to publish both theoretical and empirical papers in the fields of economics, management & accounting in private sector as well as public sector. VEMAR covers but is not limited to: Accounting Area: Financial Accounting Auditing Taxation Public Sector Accounting & Auditing Accounting information systems CSR and Sustainability Corporate Governance Management Accounting Islamic Accounting Accounting Education Management Area: Marketing Management Human Resource Management Production Management Financial Management Management Information System International Business Business Law Entrepreneurship Economics Area: Monetary Fiscal Environment and Natural resource Industrial Organization Regional and Urban Economics Sharia Economics
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 70 Documents
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THE EFFECT OF CLIENT BUSINESS COMPLEXITY, AUDIT COMMITTEE SIZE, AND AUDITOR SPECIALIZATION ON AUDIT REPORT LAG Rizky Maulana; Dewi Darmastuti
Veteran Economics, Management, & Accounting Review Vol 1 No 2 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v1i2.5722

Abstract

This research is a quantitative study that aims to examine the effect of client business complexity, auditor Speialization, and audit committee size on Audit Report Lag. This study uses audited financial report data for energy sector companies listed on the Indonesia Stock Exchange (IDX) for 2018-2020. By using a purposive sampling technique, 75 sample data were obtained from 37 companies in the energy sector. This study uses panel data regression analysis. The results of this study indicate that internal factors such as client business complexity, audit committee size and external factors, namely auditor Spesialization, have no effect on audit report lag. This shows that during the pandemic, the huge decline in profits was the most important problem and these companies were reluctant to convey this bad news. In addition, auditors also need more time to assess the company's going concern during the pandemic. Keywords: Audit Report Lag, Client Business Complexity, Auditor Spesialization,Audit Committee Size, Covid-19 pandemic
MENUJU EFISIENSI PAJAK PERUSAHAAN MELALUI PERAN KONSULTAN PAJAK Anggie Wiyana; Shallsa Billa Elhusza; Fadya Wulan Tedjasukmana; Muhammad Zidan Rosyid; Sophia Mardiyah; Ni Putu Eka Widiastuti
Veteran Economics, Management, & Accounting Review Vol 2 No 1 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v2i1.6085

Abstract

This research aims to determine the role and strategy of tax management by tax consultants in saving company tax burdens. This research is qualitative research with data collection methods through interviews and documentation. The research results reveal that tax management has four functions, namely tax planning, tax organizing, tax actuating, and tax controlling as a strategy for maximizing the efficiency of the tax burden. Analysis of the accounting method that will be determined is one of the considerations for tax consultants because it will give rise to different tax efficiencies, and changes in regulations in Indonesia are a challenge for tax consultants to always adapt in preparing tax planning. Tax efficiency can be said to be successful when the company succeeds in incurring the minimum possible costs for corporate income tax owed but with maximum compliance with tax regulations. Keywords: efficiency of corporate tax burden; the role of a tax consultant; tax management;   ABSTRAK Perusahaan sebagai objek pajak bertolak belakang dengan pemerintah dalam kepentingan pembayaran pajak sehingga berupaya untuk memaksimalkan peran manajemen perpajakan untuk mengefisiensikan beban pajak. Tujuan dilakukan penelitian ini adalah mengetahui peran dan strategi manajemen perpajakan oleh konsultan pajak dalam melakukan penghematan beban pajak perusahaan. Penelitian ini merupakan penelitian kualitatif dengan metode pengumpulan data melalui wawancara serta dokumentasi. Hasil penelitian mengungkapkan bahwa manajemen perpajakan memiliki empat fungsi, yakni di antaranya tax planning, tax organizing, tax actuating, dan tax controlling sebagai strategi dalam memaksimalkan efisiensi beban pajak. Analisis terhadap metode akuntansi yang akan ditetapkan menjadi salah satu pertimbangan bagi konsultan pajak sebab akan memunculkan efisiensi pajak yang berbeda, serta perubahan regulasi di Indonesia menjadi tantangan bagi konsultan pajak untuk selalu beradaptasi dalam menyusun tax planning. Efisiensi perpajakan dapat dikatakan berhasil ketika perusahaan berhasil mengeluarkan cost seminimal mungkin untuk PPh Badan terutang namun dengan kepatuhan yang maksimal terhadap peraturan perpajakan. Kata kunci: manajemen perpajakan; efisiensi beban pajak perusahaan; peran konsultan pajak
PERENCANAAN PAJAK PENGHASILAN PASAL 29 PADA PERUSAHAAN PELAYARAN Ridwan, Muhammad; Syakira, Atira; Febryan, Carissa Angelique; Azizah, Zahra; Gading, Meiwindriya Mutya; Widiastuti, Ni Putu Eka
Veteran Economics, Management, & Accounting Review Vol 2 No 1 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v2i1.6100

Abstract

The purpose of this study is to provide an overview of the application of tax management at PT. XYZ as a shipping company and know the effectiveness of this strategy. The object of this research is Article 29 Income Tax which is the remainder of the Income Tax Payable in the tax year or in other words accrued income tax. Income Tax Article 29 occurs if the tax payable for a tax year is greater than the tax credit, then the tax deficit payable must be paid before the annual notification letter is submitted. The PPh credit includes PPh Articles 21, 22, 23, 24 and 25 on the legal basis of Law no. 36 of 2008. This study uses a qualitative descriptive analysis method, namely by collecting data through literature studies and interviews. Keywords: PPH 29; Shipping Company; Tax Planning   Abstrak Tujuan penelitian ini adalah untuk memberikan gambaran mengenai penerapan manajemen pajak pada PT. XYZ sebagai perusahaan pelayaran serta mengetahui keefektifan dari strategi tersebut. Objek penelitian ini adalah Pajak Penghasilan Pasal 29 yang merupakan sisa dari PPh Terutang dalam tahun pajak atau dengan kata lain pajak penghasilan yang masih harus dibayar. Pajak Penghasilan Pasal 29 terjadi jika pajak yang terutang untuk suatu tahun pajak lebih besar dari kredit pajak, maka defisit pajak yang terutang harus dilunasi sebelum surat pemberitahuan tahunan disampaikan. Kredit PPh meliputi PPh Pasal 21, 22, 23, 24 dan 25 dengan dasar hukum UU No. 36 Tahun 2008. Penelitian ini menggunakan metode analisis deskriptif kualitatif yaitu dengan mengumpulkan data melalui studi literatur dan wawancara. Kata kunci: PPH 29,; Perencanaan Pajak; Perusahaan Pelayaran
DETERMINASI KEPUTUSAN PEMBELIAN MAKANAN HALAL MAHASISWA JABODETABEK DENGAN LABEL HALAL SEBAGAI MEDIATOR Faizi, Faizi; Dewi Amalia Putri
Veteran Economics, Management, & Accounting Review Vol 2 No 1 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v2i1.6228

Abstract

This research aims to analyze the factors that influence purchasing decisions mediated by halal labels when purchasing halal food among students in Jabodetabek. This research took a sample of 160 respondents. This research uses a data collection method with primary data through questionnaires or online surveys with a purposive sampling method. The analysis method in this research uses the Structural Equation Model - Partial Least Square (SEM-PLS). The results of this research show that religiosity, taste, price, location and halal label have an influence on the decision to purchase halal food. Religiosity, taste, price, and location have an influence on purchasing decisions. And religiosity has an influence on purchasing decisions which are mediated by the halal label. Taste, price, and location have no influence on purchasing decisions mediated by the halal label. It is hoped that with this research, students will pay more attention to the halalness of food before buying Keywords: Taste; Price; Purchase Decision; Halal Label; Location; Religiosity   Abstrak Makanan merupakan kebutuhan pokok bagi manusia yang harus didahulukan, karena tubuh kita butuh asupan dan nutrisi yang bagus untuk tubuh. Rumah makan di Jabodetabek terbilang cukup banyak, oleh karena itu perlu memperhatikan kehalalan produk. Untuk menjaga kekhawatiran mahasiswa dalam membeli makanan halal maka perlu adanya pemahaman mengenai label halal pada rumah makan yang menjual produk halal dan haram. Penelitian bertujuan untuk menganalisis factor-faktor yang mempengaruhi keputusan pembelian yang dimediasi oleh label halal pada pembelian makanan halal pada mahasiswa di Jabodetabek. Penelitian ini mengambil sampel sebanyak 160 responden. Penelitian ini menggunakan metode pengumpulan data dengan data primer melalui kuesioner atau online survey dengan metode purposive sampling. Metode analisis pada penelitian ini menggunakan Structural Equation Model – Partial Least Square (SEM-PLS) yang diolah menggunakan aplikasi SmartPLS. Hasil nila r-square adjusted pada penelitian ini yaitu 0,733 atau 73,3% untuk keputusan pembelian dan 0,863 atau 86,3% untuk label halal. Hasil pada penelitian ini yaitu religiusitas, cita rasa, harga, lokasi dan label halal memiliki pengaruh terhadap keputusan pembelian makanan halal. Religiusitas, Cita Rasa, Harga, dan Lokasi memiliki pengaruh terhadap keputusan pembelian. Dan religiusitas memiliki pengaruh terhadap keputusan pembelian yang dimediasi oleh label halal. Cita Rasa, harga dan lokasi tidak memiliki pengaruh terhadap keputusan pembelian yang dimediasi oleh label halal. Diharapkan dengan adanya penelitian ini, agar mahasiswa lebih memperhatikan kehalalan suatu makanan sebelum membeli. Kata kunci: Cita Rasa; Harga; Keputusan Pembelian; Label Halal; Lokasi; Religiusitas
KEKUATAN KINERJA KEUANGAN DALAM MENINGKATKAN HARGA SAHAM SYARIAH Mu'min, Ahmad Muzaqi; Rahmi, Mira
Veteran Economics, Management, & Accounting Review Vol 2 No 1 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v2i1.6246

Abstract

This study aims to analyze how much influence ROE, EPS, and PER have on Islamic stock prices with inflation as a moderating variable. This research method is quantitative using secondary data and panel data regression analysis method. The research findings confirm that ROE and PER have a significant effect on stock prices directly, while EPS does not have a significant effect on stock prices directly. To test inflation as a moderation is not able to moderate the relationship between the ROE, EPS, and PER variables indirectly. For further research it is recommended to use the addition of independent variables other than those used in this study, as well as taking other population and sector samples. Keywords: efficiency of corporate tax burden; the role of a tax consultant; tax management   Abstrak Suatu pilihan untuk masyarakat untuk berinvestasi pada pasar modal, salah satunya Investasi saham pada pasar modal syariah merupakan pilihan yang sangat membantu untuk kaum muslim diantara pasar modal lain yang tidak terjamin perputaran keuangannya dalam syariat islam. Selain itu, untuk menjamin keuntungan yang akan didapatkan, perlunya analisis dalam melihat bagaimana kinerja keuangan perusahaan mempengaruhi harga sahamnya. Penelitian ini bertujuan untuk menganalisis seberapa besar pengaruh yang dihasilkan ROE, EPS, dan PER terhadap Harga Saham Syariah dengan Inflasi sebagai variabel moderasi. Metode penelitian ini adalah kuantitatif dengan menggunakan data sekunder dan metode analisis regresi data panel. Temuan penelitian mengkonfirmasi bahwa ROE dan PER memiliki pengaruh signifikan terhadah harga saham secara langsung, sementara EPS tidak berpengaruh signifikan terhadap harga saham secara langsung. Untuk pengujian inflasi sebagai moderasi tidak mampu memoderasi hubungan antara variabel ROE, EPS, dan PER secara tidak langsung. Bagi penelitian selanjutnya disarankan untuk menggunakan penambahan variabel-variabel independent selain yang digunakan pada penelitian ini, serta mengambil populasi dan sampel sektor lain. Kata Kunci: ROE, EPS, PER, harga saham, inflasi   Abstract  An option for people to invest in the capital market, one of which is investing in shares in the Islamic capital market is a very helpful option for Muslims among other capital markets whose financial turnover is not guaranteed in Islamic law. In addition, to guarantee the benefits that will be obtained, an analysis is needed to see how the company's financial performance affects its share price. This study aims to analyze how much influence ROE, EPS, and PER have on Islamic stock prices with inflation as a moderating variable. This research method is quantitative using secondary data and panel data regression analysis method. The research findings confirm that ROE and PER have a significant effect on stock prices directly, while EPS does not have a significant effect on stock prices directly. To test inflation as a moderation is not able to moderate the relationship between the ROE, EPS, and PER variables indirectly. For further research it is recommended to use the addition of independent variables other than those used in this study, as well as taking other population and sector samples.  Keywords: ROE, EPS, PER, stock prices, inflation
DETERMINAN KETAHANAN PANGAN RUMAH TANGGA MASYARAKAT MUSLIM DKI JAKARTA Syaman, Kahfi Auriza; Priyatno, Prima Dwi
Veteran Economics, Management, & Accounting Review Vol 2 No 1 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v2i1.6262

Abstract

There is an increase in the Muslim population of DKI Jakarta, this is related to population density which can affect the quality of life of its residents. In areas with high densities, efforts to improve the quality of the population will be more difficult to carry out and this raises problems of food demand and security. This study aims to explain the determinants of the resilience of Muslim communities. The population in this study is the people of DKI Jakarta. Sampling with non-probability sampling with purposive sampling. This study used 180 respondents according to the criteria of the Muslim population of DKI Jakarta who are of productive age. The approach used is quantitative. The technique of collecting data in this study uses a questionnaire. Data analysis technique using PLS. The results of the hypothesis test are that income has a positive effect on food security, education has a positive effect on food security, and the number of family members has no effect on food security Keyword: Islam, Resilience, Income, Education, Number of Family Members   Abstrak Terdapat kenaikan jumlah penduduk Muslim DKI Jakarta, hal tersebut berkaitan dengan kepadatan penduduk yang dapat mempengaruhi kualitas hidup penduduknya. Pada daerah dengan kepadatan yang tinggi, usaha peningkatan kualitas penduduk akan lebih sulit dilakukan serta ini menimbulkan permasalahan kebutuhan dan ketahanan pangan. Penelitian ini bertujuan untuk menjelaskan determinan ketahanan masyarakat muslim. Populasi pada penelitian ini adalah masyarakat DKI Jakarta. Pengambilan sampel dengan non probability sampling dengan purposive sampling. Penelitian ini menggunakan 180 responden pada kriteria penduduk muslim DKI Jakarta dengan usia yang produktif. Pendekatan yang digunakan adalah kuantitatif. Teknik pengumpulan data penelitian ini menggunakan kuesioner. Teknik analisis data menggunakan PLS. Hasil uji hipotesis yaitu pendapatan berpengaruh positif terhadap ketahanan pangan, pendidikan berpengaruh positif terhadap ketahanan pangan, dan jumlah anggota keluarga tidak berpengaruh terhadap ketahanan pangan. Kata Kunci: Islam, Ketahanan, Pendapatan, Pendidikan, Jumlah Anggota Keluarga
URGENSI PROFITABILITAS DALAM PENINGKATAN NILAI PERUSAHAAN SEKTOR TELEKOMUNIKASI Dafa, Bramasta
Veteran Economics, Management, & Accounting Review Vol 2 No 1 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v2i1.6269

Abstract

This study aims to gain an understanding of the impact of Net Profit Margin (NPM), Return on Equity (ROE), and Return on Investment (ROI) on firm value. The object of research is companies in the telecommunications sector listed on the Jakarta Islamic Index - 70 (JII70). Samples were taken using Purposive Sampling method from six companies in the telecommunications sector listed in JII70 in the period 2018 to 2022. This study uses a quantitative method with a panel data regression analysis approach. The research findings show that partially, NPM has no significant effect on firm value, ROE has a significant effect on firm value, and ROI has a significant effect on firm value. Together, the three variables have an influence on firm value. Keyword: NPM; ROE; ROI; Firm Value   Abstrak Penelitian ini bertujuan untuk mendapatkan pemahaman tentang dampak Net Profit Margin (NPM), Return On Equity (ROE), dan Return On Investment (ROI) terhadap nilai perusahaan. Objek penelitian adalah perusahaan di sektor telekomunikasi yang terdaftar di Jakarta Islamic Index - 70 (JII70). Sampel diambil menggunakan metode Purposive Sampling dari enam perusahaan di sektor telekomunikasi yang terdaftar di JII70 dalam periode 2018 hingga 2022. Penelitian ini menggunakan metode kuantitatif dengan pendekatan analisis regresi data panel. Temuan penelitian menunjukkan bahwa secara parsial, NPM tidak memiliki pengaruh signifikan terhadap nilai perusahaan, ROE memiliki pengaruh yang signifikan terhadap nilai perusahaan, dan ROI memiliki pengaruh yang signifikan terhadap nilai perusahaan. Secara bersama-sama, ketiga variabel tersebut memberikan pengaruh terhadap nilai perusahaan. Kata Kunci: NPM; ROE; ROI; Nilai Perusahaan
REAKSI PASAR MODAL SYARIAH AKIBAT PERANG RUSIA-UKRAINA Basit, Muhammad Izzuddin Al-Fathi; Mira Rahmi
Veteran Economics, Management, & Accounting Review Vol 2 No 1 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v2i1.6277

Abstract

The conflict between Russia and Ukraine has significant implications for the global economy due to indications of rising prices of various commodities such as gasoline and coal. The purpose of this study is to determine the difference in the ratio of abnormal return, return security variability, and trading volume activity before and after the Russian invasion of Ukraine on the ISSI index. Event study is the research methodology used. Wilcoxon signed rank and paired sample t-test with an observation period of 15 days were used as analysis techniques in this study. The data showed that the abnormal rate of return and variability return of the securities were the same before and after the Russian invasion of Ukraine, but there were changes in trading volume between the two times. Keywords: Abnormal Return; Trading Volume Activity; Security Return Variability   Abstrak Konflik antara Rusia dan Ukraina memiliki implikasi yang cukup signifikan terhadap perekonomian global karena adanya indikasi kenaikan harga berbagai komoditas seperti bensin dan batu bara. Tujuan dari penelitian ini adalah untuk mengetahui perbedaan rasio abnormal return, return security variability, dan trading volume activity sebelum dan sesudah invasi Rusia ke Ukraina pada indeks ISSI. Studi peristiwa adalah metodologi penelitian yang digunakan. Wilcoxon signed rank dan paired sample t-test dengan periode pengamatan 15 hari digunakan sebagai teknik analisis dalam penelitian ini. Data menunjukkan bahwa tingkat pengembalian tak normal dan pengembalian variabilitas sekuritas sama sebelum dan sesudah invasi Rusia ke Ukraina, tetapi ada perubahan dalam volume perdagangan di antara kedua waktu tersebut. Kata Kunci: pengembalian tak normal, volume perdagangan, pengembalian variabilitas sekuritas
PENGINAPAN DAN MAKANAN HALAL MENJADI KUNCI MENINGKATKAN MINAT BERWISATA HALAL BAHARI DI JAKARTA Azzahra, Adinda Naziha; Sufyati HS
Veteran Economics, Management, & Accounting Review Vol 2 No 1 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v2i1.6280

Abstract

Abstract Tourism is part of an important sector in a country's economy, which contributes significantly to foreign exchange earnings. Currently, halal tourism is starting to develop to meet the demands of Muslim tourists, one of which is halal marine tourism. In this study, the object of research is interest in halal maritime tourism. in Jakarta. The factors studied were accommodation, facilities, transportation, halal food and drinks. The purpose of this study is how accommodation, facilities, transportation, food and halal drinks affect the interest in halal maritime tourism in Jakarta. The research method used is a quantitative descriptive approach, data collection techniques by distributing questionnaires to tourists visiting marine tourism in Jakarta. Processing data with the SmartPLS application. The results showed that the accommodation, halal food and beverage factors had an effect on the interest in halal maritime tourism in Jakarta, while the facilities and transportation factors had no effect on the interest in halal maritime tourism in Jakarta. It is hoped that from this research the number of interests in halal maritime tourism in Jakarta will increase when accommodation, halal food and drinks have increased both in terms of quantity and quality. There needs to be a special increase in terms of facilities and transportation so that it can be a concern for tourists who want to travel halal maritime in Jakarta. Keywords:  Halal Marine Tourism; Interest ;Tourism Determinan   Abstrak Tujuan penelitian ini adalah bagaimana pengaruh akomodasi, fasilitas, transportasi, makanan dan minuman halal terhadap minat berwisata halal bahari di Jakarta.Metode penelitian yang digunakan adalah pendekatan deskriptif kuantitatif , teknik pengumpulan data dengan penyebaran kuesioner kepada wisatawan yang berkunjung di wisata Bahari di Jakarta.Pengolahan data dengan aplikasi SmartPLS. Hasil penelitian menunjukkan bahwa faktor akomodasi, makanan dan minuman halal berpengaruh terhadap minat berwisata halal bahari di Jakarta, sedangkan factor fasilitas dan trasportasi tidak berpengaruh terhadap minat berwisata halal Bahari di Jakarta. Diharapkan dari penelitian ini jumlah minat berwisata halal bahari di Jakarta akan meningkat ketika akomodasi, makanan dan minuman halal mengalami peningkatan baik dari segi kuantitas maupun kualitas. Perlu adanya peningkatan khusus pada segi fasilitas dan transportasi agar dapat menjadi perhatian bagi wisatawan yang ingin berwisata halal bahari di Jakarta. Kata Kunci: Faktor-Faktor Pariwisata; Minat; Pariwisata Halal bahari
HABIT BELANJA MASYARAKAT DI ERA SOCIETY 5.0: Studi Masyarakat Sekitar Ponpes Sunan Drajat Alhifni, Anas; Warizal; Musbihin; Ahwarumi, Biyati
Veteran Economics, Management, & Accounting Review Vol 2 No 1 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v2i1.6782

Abstract

The purpose of this study was to determine the consumption behavior of the people around the Islamic boarding school Sunan Drajat Paciran Lamongan. People's spending habits in meeting daily basic needs or for self-existence have a unique pattern. The pattern of people's social behavior that is increasingly advanced and is now entering the era of society 5.0 has also penetrated the social behavior of people in the region. The research method uses descriptive quantitative research with the data analysis technique used is multiple regression analysis. The results showed that people's shopping habits in the social era by looking at cheap, quality, brand, and location variables had a joint effect on Consumer Buying Interest. As for partially, cheap and quality variables have a significant effect on buying interest. While the brand and location variables have no effect on buying interest. Keywords: Habit, Consumption behavior, Society era 5.0   Abstrak Tujuan penelitian ini untuk mengetahui kebiasaan perilaku konsumsi masyarakat sekitar ponpes sunan drajat paciran lamongan. Habit belanja masyarakat dalam memenuhi kebutuhan pokok sehari-hari atau demi eksistensi diri memiliki pola yang unik. Pola perilaku sosial masyarakat yang semakin maju dan kini memasuki era society 5.0 juga telah merambah pada perilaku sosial masyarakat di daerah. Metode penelitian menggunakan penelitian kuantitatif deskriptif dengan Teknik analisis data yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa habit belanja masyarakat di era sosicety dengan melihat variabel murah, kualitas, merk, dan lokasi berpengaruh secara bersama-sama terhadap Minat Beli Konsumen. Adapun secara parsial, variabel murah dan kualitas berpengaruh signifikan terhadap minat beli. Sedangkan variabel merk dan lokasi tidak berpengaruh terhadap minat beli. Kata Kunci: Habit, Perilaku konsumsi, era Society 5.0

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