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INDONESIA
Journal The Winners
Published by Universitas Bina Nusantara
ISSN : 1412121     EISSN : 25412388     DOI : -
Core Subject : Social,
Social Sciences
Arjuna Subject : -
Articles 672 Documents
 59   60   61   62   63 
Successful Implementation of Enterprise Resource Planning Hermawan Hermawan
The Winners Vol. 20 No. 1 (2019): The Winners
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v20i1.5359

Abstract

The purpose of this research was to analyze factors that influence a successful implementation of Enterprise Resource Planning (ERP) at PT Agung Sedayu Group. Measuring the success of ERP implementation was needed to find out what success factors influence the implementation process. The DeLone and McLean success model was used as a measurement tool with employees who actively used the ERP system as respondents. The research method used was a descriptive quantitative method with questionnaires as data collection techniques with the indicators on DeLone and McLean model. Data taken from the questionnaire were 187 samples from 350 active user population systems at PT Agung Sedayu Group. Questionnaire data were processed using the SPSS application to test the validity and reliability; then linear regression analysis was performed to test the hypothesis. From the results of the research, it is known that all variables of system quality, information quality, service quality, usage, user satisfaction, and net benefits have an influence on the successful implementation of ERP at PT Agung Sedayu Group. The conclusion presents that the successful implementation of ERP is more influenced by user satisfaction supported by the level of use, system quality, information quality, and service quality.
Intellectual Capital Effect, Financial Performance, and Firm Value: An Empirical Evidence from Real Estate Firm, in Indonesia Kevin Deniswara; Ratu Marwaah Firhatil Uyuun; Ang Swat Lin Lindawati; Willnaldo Willnaldo
The Winners Vol. 20 No. 1 (2019): The Winners
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v20i1.5500

Abstract

This research aimed to analyze the impact of intellectual capital towards the firm’s financial performance and firm’s value. Intellectual capital was measured by Value Added Intellectual Capital (VAIC) which has three components, such as Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). Firm’s financial performance and firm’s value were measured by Return on Assets (ROA), Return on Equity (ROE), Revenue Growth (RG), and Tobin’s Q ratio. There were 102 observations of Property and Real Estate company sector listed in Indonesia Stock Exchange period 2014-2016 that was analyzed using the linear regression method. The results show that VAIC has a significant impact towards financial performance and firm’s value, except revenue growth, which means that the firm’s ability to generate value added and also profit with total assets and equity increase if IC is managed properly. Therefore, VACA is the only component of VAIC that has a significant impact towards financial performance and firm’s value, except RG which means that the capital employed is already managed properly.
Tax E-Filing System Acceptance Level on the Taxation Compliance: An Application of the UTAUT Approach Natasya Natasya; Elia Madatu Tandililing; Michael Angelus; Kevin Kevin
The Winners Vol. 20 No. 1 (2019): The Winners
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v20i1.5572

Abstract

This research aimed to analyze the acceptance level of the tax e-filing system on the tax compliance of the individual taxpayer. UTAUT had underpinned this research that consisted of the aspects of Performance Expectancy (PE), Effort Expectancy (EE), Social Influence  (SI), and Facilitating Condition (FC). These factors were expected to trigger the taxpayer attitude which will be impact on their behavioral intention. Using a qualitative research approach, an interview with 16 individual taxpayers with certain criteria was conducted. The interview questions were derived from the UTAUT aspects. Moreover, all interview scripts segmented into three distinct classifications; age, gender, and occupation. The interview data were analyzed using Nvivo 12. The result shows that tax e-filing system is effective to stimulate the commitment of the participant, not only to use the system regularly and to report their tax return but also to fulfill their tax obligation voluntarily. The e-filing system increases participant productivity because it offers cost reduction and time-saving. Furthermore, it is easy to understand and effortless to use. However, SI has less impact on the participant' decision to use tax e-filing system since it is mandatory in accordance with the tax regulation. Regarding the FC, it is sufficient to develop people interest in using the e-filing system. This result could be a beneficial source for the Directorate General of Taxes to evaluate the e-filing implementation and for Indonesia citizen to actively involved
Firms` Participation in Tax Amnesty Program Engaged in Financial Reporting Manipulation: An Empirical Evidence from Listed Companies in Indonesia Gatot Soepriyanto; Yanto Indra; Olivia The; Arfian Zudana
The Winners Vol. 20 No. 2 (2019): The Winners
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v20i2.5616

Abstract

The research investigated the relation between firms participated in tax amnesty programs and their tendency to manipulate financial statements. The research explored some unique research settings during Indonesia’s tax amnesty period in 2016-2017. To examine the association, the researchers employed Beneish’s M-Score model to categorize the firm’s tendency to manipulate its financial statements. As the test variable, it classified the firm’s participation in the tax amnesty program with a dummy variable, 1 if the firm participated, and 0 otherwise. To control the variations in financial statements manipulation, it also included firm size, leverage, and profitability in our empirical model. Based on the sample of 796 firm-year observations in the Indonesian Stock Exchange (IDX) from the 2012-2017 period, it is found some evidence that firms participate in tax amnesty programs do not engage in financial statements manipulation. Further analysis of the corporate tax avoidance measures shows that those firms do not engage in tax avoidance activities either. The results suggest that firms participate in the tax amnesty programs are not necessary ‘bad firms’, and they just participate as a ‘symbolic’ gesture to get some indirect benefits of the program.
The Challenges of Student in Indonesia after College Graduates with Career Choice Start: Evidence from Ten Private Universities in Jakarta William Vincent Setiawan; Andi Marlin Fattah; Angga Puspitaningrum
The Winners Vol. 20 No. 2 (2019): The Winners
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v20i2.5674

Abstract

This research examined the problem of graduates’ and students’ who began entering the workforce in which they have creative potential during college and could be combined university studies with activities in the world of work. A qualitative approach was used in terms of testing how students get a job in the labor market. Data analysis method used semi-structured interviews to 50 graduates in 10 private universities in Jakarta. This research focused on gender aspects that challenge graduates. This research finds that student while working is more dominant among women than men, where many companies in Indonesia are more looking for female workers. The labor market must be balanced with the number of graduates in Indonesia so that human resources can be used to the fullest; there is no unemployment and improve poverty rates in the country. Most male and female graduates have worked after graduating and getting jobs according to their field of expertise. There are students who pursue their master’s programs to support their careers and as employees in Indonesian companies.
Information System Strategic Planning at PT EP-TEC Solutions Indonesia Andry Adrian Tirana
The Winners Vol. 20 No. 2 (2019): The Winners
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v20i2.5773

Abstract

This research aimed to analyze the internal and external environment of business and information system /information technology (IS/IT), to identify current and future application portfolios, and to develop an Information System Strategic Planning to achieve the vision, mission, and objectives of PT EP-TEC Solutions Indonesia. The data were obtained from the results of interviews, observations, literature study, questionnaires, and analysis of the company’s internal documents. Data were taken from interviewing and questionnaires that were ten managerial levels of 50 employees at PT EP-TEC Solutions Indonesia. The weight on the SWOT IFAS and EFAS matrix used a pairwise comparison method. The method applied descriptive method by using the Information System Strategic Planning framework from Ward and Peppard. The analytical tools used Porter’s Five Forces, PEST, SWOT, Value Chain, IT Balance Scorecard, and McFarlan Strategic Grid. The results of this research indicate that future application portfolio recommendation that supports SI business strategies, IS/IT management strategies, and IT strategies that can help PT EP-TEC Solutions Indonesia in achieving strategic goals. From these results, it can be concluded that there are several proposals for applications, security tools, profiles of knowledge and skills, and recommendations for IS/IT infrastructure that can be applied in the company.
The Effect of Intellectual Capital and Islamic Corporate Governance on Islamic Social Reporting Disclosure with Financial Performance Mediation Ichsan Setiyo Budi; Rahmawati Prof Rahmawati Prof
The Winners Vol. 20 No. 2 (2019): The Winners
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v20i2.5842

Abstract

This research aimed to examine the indirect effect of Islamic Corporate Governance (ICG) disclosure and Intellectual Capital (IC) on Islamic Social Reporting (ISR) disclosure with financial performance as a mediating variable in Islamic Banking in Indonesia. It used secondary data with annual report data sources and financial statements on Islamic banking in Indonesia. They were testing this research using regression analysis with data for the annual reporting period of 2011 through 2014. The result finds that ROE mediates the effect of ICG on ISR disclosure. This shows that good management of Islamic banks will produce high financial performance so that they are able to carry out their social roles well too. The contribution of this research is to develop a new model of the role of financial performance mediating the effect of ICG disclosure on ISR so that it is beneficial for the development of science.
The Impact of Halal Label, Price, And Brand on the Purchase Decision of Bakso Wagyu in Kota Wisata Cibubur Freddy Pandapotan Simbolon
The Winners Vol. 20 No. 2 (2019): The Winners
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v20i2.5891

Abstract

The objective of this research was to examine the impact of halal labels, prices, and brand on the purchase decision to buy Bakso Wagyu in Kota Wisata Cibubur. It used associative research, and data were collected through a field survey from the Bakso Wagyu outlet in Kota Wisata Cibubur. A set of questionnaires was distributed to 96 customers of Bakso Wagyu outlet in Kota Wisata Cibubur. Multiple regression analysis assessed the impact on purchase decisions of three key constructs of the halal label, price, and brand. The analysis method used correlation analysis, multiple regressions, and hypothesis testing. The results show three components, namely halal label, price, and brand, simultaneously have a significant influence on the purchase decision. However, the halal label was a variable. That are has the most dominant impact. This research indicates the results that halal labels are important for imported products that are consumed by Indonesian people who are mostly Muslim.
Relationship of Destination Image, Sports Involvement, Event Quality, and Travel Motives as an Antecedent Factors on Revisit Intention in Recurring Running Sports-Event Tara Setyaningtyas; Annesa Nariswari Kirana; Muhammad Angga Wicaksono
The Winners Vol. 22 No. 2 (2021): The Winners
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v22i2.7434

Abstract

The research aimed to examine the relationship between destination image, sports involvement, quality of sport events, and travel motives as antecedent factors to predict repeat visit intentions of marathon events. Data were collected using quantitative, non-probability, purposive sampling methods. The research instrument was an online questionnaire which was distributed to tourists and athletes who took part in running sport-events. Data analysis method used Structural Equation Modelling with Smart PLS 3.0. The test results show that not all research hypotheses are accepted. Sport-event quality (SQ) has a positive relationship but has no significant effect on revisit intention (RI) from repeated sporting events. The positive effect of travel motive (TM) on the intention to revisit a repetitive sporting event (RI) is proven. Travel motive (TM) also has a positive and significant effect on destination image (DI). Sports involvement (SI) has a positive and significant effect on revisit intention (RI). The same positive and significant effect is also shown in the relationship between sports event quality (SQ) and destination image (DI) variables. Revisit intention (RI) of repeated sporting events was found to be positively influenced by destination image (DI). There is a significant indirect effect of sport-event quality on intention to revisit repeated sporting events (RI), mediated by destination image.
Using Social Media Marketing to Create Brand Awareness, Brand Image, and Brand Loyalty on Tourism Sector in Indonesia Santi Rimadias; Nesta Alvionita; Adinda Putri Amelia
The Winners Vol. 22 No. 2 (2021): The Winners
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v22i2.7597

Abstract

The research aimed to examine factors that formed brand awareness and brand image of the tourism sector in Indonesia by using social media marketing on TikTok platform. The research applied a quantitative method to do a survey of 220 respondents who were users of the TikTok application. Data collection was carried out from April to May 2021, and processed by using Structural Equation Model Partial Least Square (SEM PLS). Convenience sampling was used in the research. The results show that entertainment, electronic word of mouth, and interaction positively affect consumer brand engagement. Trendiness and customization do not affect consumer brand engagement. Furthermore, it is found that consumer brand engagement positively affects brand loyalty, brand awareness, and brand image. The implication of the research is a reference for managers and policymakers in formulating strategies to improve the tourism sector in Indonesia using the model Social Media Marketing on TikTok.

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