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Published by Sekolah Tinggi Ilmu Ekonomi Adi Unggul Bhirawa
ISSN : 19792700     EISSN : 27472833     DOI : -
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Excellent Journal, with registered number ISSN 1979-2700 (Print) and ISSN 2747-2833 (Online). We invite unpublished research, empirical study, book review, short communication and high quality research work pertaining to the recent developments and practices in the areas of Management, Business, Education, Human Resources Management, Organizational Behavior and Theory, Organizational Development, Production/Operations, International Relations; Human Rights and Duties, Public Administration, Population Studies, Purchasing/Materials Management, Small Business Entrepreneurship, Strategic Management Policy as well as emerging paradigms in allied subjects.
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Articles 15 Documents
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Search results for , issue "Vol 12, No 2 (2025)" : 15 Documents clear
Pengaruh Leverage, Profitabilitas, Dan Kepemilikan Institusional Terhadap Tax Avoidance Rahmi, Noer; Solihati, Garin Pratiwi
Excellent Vol 12, No 2 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v12i2.2058

Abstract

In Indonesia, tax revenues constitute roughly 80% of the country's overall governmental income. Authorities continuously strive to guarantee that tax collection achieves predetermined objectives. However, obstacles persist in optimizing tax effectiveness, potentially motivating taxpayers to adopt tax minimization practices. Tax minimization may be characterized as a method for diminishing fiscal responsibilities by taxpayers through reducing their tax burden while remaining within legal boundaries, or it may be described as taking advantage of gaps in current legislation. This study aims to investigate the effects of leverage, profitability, and institutional ownership on tax minimization practices within Consumer Non-Cyclical Sector companies listed on the Indonesia Stock Exchange between 2020-2023. This research adopts a quantitative approach. The research population encompasses non-cyclical consumer sector firms listed on the Indonesia Stock Exchange (IDX) from 2020-2023. The study employs purposive sampling methods, resulting in 164 data observations for examination. The analytical method utilized is multiple linear regression through IBM SPSS 25 software. Results indicate that leverage exhibits a significant positive effect on tax minimization, while profitability displays a significant negative effect on tax minimization, and institutional ownership fails to show a significant effect on tax minimization.
Strategi Pengelolaan Relasi Pelanggan dan Kualitas Layanan dalam Meningkatkan Kepuasan Pelanggan Menggunakan Analisis SWOT pada PT Holistik Homecare di Ciputat Tangerang Selatan Safa, Teza Bany; Munarsih, Munarsih
Excellent Vol 12, No 2 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v12i2.1996

Abstract

This study aims to analyze customer relationship management strategies and service quality in improving customer satisfaction at PT Holistik Homecare in Ciputat, South Tangerang, using the SWOT analysis method. The research focuses on identifying internal factors (strengths and weaknesses), external factors (opportunities and threats), and formulating strategies that can be applied by the company to maintain and enhance customer satisfaction. The research method used is descriptive qualitative, with data collected through in-depth interviews with management, medical staff, and customers of PT Holistik Homecare, supported by secondary company data. Data analysis was conducted through data reduction, data presentation, and conclusion drawing, with validation using triangulation techniques. The results indicate that the company’s main strengths lie in the quality of medical services, the availability of complete medical equipment, and flexible payment systems. Weaknesses include limited service personnel. Opportunities involve the increasing demand for homecare services and advancements in health technology, while the main threats come from competitors offering similar services. Recommended strategies include increasing the number of service personnel, optimizing communication and service personalization, and developing technology-based innovations.
Pengaruh Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Penyerapan Anggaran dengan Mediasi Perencanaan Anggaran dan Moderasi Komitmen Organisasi Renyaan, Magdalena; Utomo, Agus; Ridwan, Ridwan
Excellent Vol 12, No 2 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v12i2.2084

Abstract

This study aims to analyze the influence of the Government Internal Control System (SPIP) on Budget Absorption by considering Budget Planning as a mediating variable and Organizational Commitment as a moderation variable. This research was conducted in local government agencies with a quantitative approach and used path analysis as a data analysis method with IBM SPSS-Macro Hayes. The results of the study show that SPIP has a significant effect on Budget Absorption, SPIP has an insignificant effect on Budget, Budget Planning has a insignificant effect on Budget Absorption, Budget Planning is unable to significantly mediate the influence of SPIP, Organizational Commitment is unable to moderate the significant influence of SPIP on the Budget Absorption of the Regional Apparatus Organization of West Halamahera Regency.
Pengaruh Keadilan Pajak, Diskriminasi, Dan Religiusitas Terhadap Persepsi Penggelapan Pajak Salsabila, Salma; Solihati, Garin Pratiwi
Excellent Vol 12, No 2 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v12i2.2054

Abstract

This study investigates the impact of tax justice, perceived discrimination, and religiosity on individuals’ perceptions of tax evasion. The research focuses on accounting students at Mercu Buana University, observed over a three-year period from 2021 to 2023. The total population consists of 477 students. The sample was selected using an accidental sampling technique, a non-probability method wherein The selection of study participants was determined by their readiness to participate voluntarily. From this process, 112 usable responses were successfully collected. This research utilized firsthand information gathered directly from survey participants through the administration of systematic questionnaire instruments. The analytical approach involved implementing Partial Least Squares Structural Equation Modeling (PLS-SEM) methodology. The research outcomes demonstrate that tax fairness and feelings of discriminatory treatment both show substantial positive correlations with taxpayer evasion attitudes. Conversely, although religious beliefs also exhibit a positive association with evasion perceptions, this relationship lacks statistical significance in the findings.
Analisis Swot Pada Quality Assurance Produk Wiring Harnes Di PT Cipta Mandiri Wirasakti Lubis, Ainun Fadilah; Nurtantiono, Andri
Excellent Vol 12, No 2 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v12i2.2059

Abstract

The main objective of this research is to analyze the SWOT analysis of Wiring Harness product quality assurance at PT Cipta Mandiri Wirasakti and identify more effective quality improvement strategies. This research used qualitative methods with a descriptive approach through observation and interviews. The results indicate that internal factors supporting the development of quality assurance include a competent workforce, an integrated quality management system, and partnerships with trusted suppliers. Inhibiting factors include limited technological infrastructure and price competition. Possible strategies include improving the quality and number of employees, maintaining good product quality, and maintaining product quality control.
Pengaruh Earning Per Share dan World Gold Price Terhadap Harga Saham pada PT Aneka Tambang Tbk Periode 2013 - 2022 Yanuarta, Dina Adillah; Nurcahayati, Siti
Excellent Vol 12, No 2 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v12i2.2001

Abstract

This study aims to examine the effect of Earning Per Share and World Gold Price on the Stock Price of PT Aneka Tambang Tbk during the 2013-2022 period. The research employs a quantitative descriptive approach. The population consists of financial reports, using income statements and notes to financial statements selected as the sample. The analytical methods include classical assumption testing, multiple linier regression analysis, hypothesis testing, and the coefficient of determination. The t-test results indicate that Earning Per Share has a significance value of 0.625 (> 0.05) and a t-count of 0.511 (< 2.36462), showing that EPS has no significant partial effect on stock prices. Meanwhile, World Gold Price demonstrates a significant partial effect with a significance value of 0.046 (< 0.05) and a t-count of 2.416 (> 2.36462). The F-test yields an F-count of 9.959 (> 4.74) with a significance level of 0.008 (< 0.05), implying that Earning Per Share and World Gold Price jointly have a significant effect on stock prices. The adjusted R-square value of 0.666 indicates that 66.6% of the variation in stock prices is influenced by Earning Per Share and World Gold Price, while the remaining 33.4% is affected by other factors not examined in this study.
Rasio Keuangan Terhadap Kinerja Keuangan Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2024 Nurdyastuti, Tri; Suroto, Suroto; Anthony, Juan
Excellent Vol 12, No 2 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v12i2.2055

Abstract

This study aims to analyze the effect of financial ratios consisting of profitability, liquidity, and solvency on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2024 period. The study employs a quantitative approach using multiple linear regression analysis. Hypothesis testing is conducted using the t-test to measure the partial effect of each variable, the F-test to examine the simultaneous effect, and the coefficient of determination (R²) to determine the extent to which the independent variables contribute to the dependent variable. The results show that the profitability variable (X1) has a positive and significant effect on financial performance. Conversely, the liquidity variable (X2) has a negative and insignificant effect on financial performance. The solvency variable (X3) also has a negative and insignificant effect on financial performance. The coefficient of determination (R²) of 0.749 indicates that profitability, liquidity, and solvency collectively explain 74.9% of the variation in financial performance, while the remaining 25.1% is influenced by other variables outside the scope of this model. These findings imply that profitability is the primary indicator influencing the financial performance of banks; therefore, management should prioritize strategies that enhance efficiency and competitiveness.
Strategi Mengoptimalisasikan Kinerja Guru Dari Aspek Disiplin Kerja, Pendidikan Dan Pelatihan, Kompetensi Dengan Motivasi Pada Sekolah Menengah Pertama Negeri 2 Musuk, Boyolali Rustami, Tri; Fatonah, Siti
Excellent Vol 12, No 2 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v12i2.2075

Abstract

The aim of this research is to analyze and provide empirical evidence of strategies for optimizing teacher performance from the aspects of work discipline, education and training, competency and motivation at State Junior High School 2 Musuk, Boyolali Regency. The population in this study were 40 teachers at State Middle School 2 Musuk, Boyolali Regency. The sampling technique used saturated sampling or census, so the number of samples in this study was 40 teachers at State Junior High School 2 Musuk, Boyolali Regency. The analysis techniques in this research are multiple linear regression path analysis, instrument tests, linearity tests and hypothesis tests which include multiple linear regression, simultaneous test (F test), partial test (t test), coefficient of determination and path analysis. The results of the t test for the first equation show that the work discipline and competency variables have a significant effect on motivation. Training education has no significant effect on motivation. The results of the t test for the second equation show that the work discipline and competency variables have a significant effect on teacher performance. Educational training and motivation have no significant effect on teacher performance. The results of the F test in the second equation show that the value of F = 33.549 is significant 0.000 <0.05, so it can be concluded that together the variables of work discipline, education, training, competence and motivation influence performance. The results of the total R2 value of 0.946 can be interpreted as variations in teacher performance at State Junior High School 2 Musuk, Boyolali Regency, explained by the variables of work discipline, education, training, competency and motivation at 94.6% and the remaining 5.4% is explained by other variables outside the research model as examples of organizational culture, organizational commitment and work environment. The results of path analysis show that the competency variable is an effective path to improving performance, the use of motivation variables as an intervening variable is not effective, but the direct influence of work discipline, education and training and competency variables is greater than the indirect influence.
Pengaruh e-WOM dan Kualitas Pelayanan Terhadap Minat Beli Ulang (UMKM Kuliner Sate Kambing Pak Pur Tawangmangu) Mayangsari, Erika Putri; Damanik, Fransius Awaldo
Excellent Vol 12, No 2 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v12i2.1997

Abstract

This study investigates the impact of electronic word of mouth (e-WOM) and service quality on repurchase intention among customers of Sate Kambing Pak Pur Tawangmangu. Using a purposive sampling technique, data were collected from 96 consumers and analyzed with SPSS Statistics 27. The findings demonstrate that both e-WOM and service quality exert positive and significant influences on repurchase intention, both partially and simultaneously. These results suggest that when consumers perceive positive online reviews and experience high-quality service, they are more likely to repurchase. The study implies that Sate Kambing Pak Pur should enhance its social media marketing strategies and consistently improve service quality to strengthen customer satisfaction, thereby fostering long-term loyalty and sustainable business growth.
Pengaruh Pelatihan Digital Marketing terhadap Peningkatan Kinerja Pemasaran UMKM di Kota Yogyakarta Dewa, Chriswardana Bayu; Safitri, Lina Ayu; Pradiatiningtyas, Diah
Excellent Vol 12, No 2 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v12i2.2056

Abstract

Yogyakarta, one of Indonesia’s leading creative MSME centers, still faces challenges in implementing effective digital marketing strategies. This study aims to explicity analyze how digital marketing influences MSME marketing performance and to identify the key factors that strengthen or hinder its effectiveness. Using a qualitative descriptive approach with in-depth interviews, observations, and document analysis involving twelve MSME owners, the study found that training significantly enhances entrepreneurs’ skills in content creation, social media use, and online customer engagement. The study concludes that training positively impacts marketing performance reflected in increased online visibility, higher engagement, and sales growth but the sustainability of these improvements depends on digital literacy levels, mentoring availability, and access to digital infrastructure. MSMEs involved in digital business communities demonstrate more consistent long-term outcomes. Therefore, continuous support and contextualized training are essential to maximizing the long-term impact of digital marketing on MSME performance.

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