JURNAL EKBIS

TOWARDS FAIR TAXATION: A STUDY ON GENDER-BASED TAX POLICIES AND THEIR EFFECTIVENESS FOR WOMAN

Vindy Hervyani — 2024-06-09

Gender inequality in Indonesia is reflected in the lower participation of women in the workforce, lower income levels, and reduced access to higher education compared to men. One contributor to this inequality is an unfair tax system for women. This research aims to identify gender-based tax policies as a measure to determine their effectiveness in improving the well-being of women in tax justice. The study involves a sample of 88 women who are taxpayers, and the research analysis technique used is simple linear regression. The results indicate a significant and positive influence of Gender-Based Tax Policies on tax justice. Thus, Gender-Based Tax Policies are designed to address various obstacles and gender biases in the tax system that often disadvantage women.

ANALYSIS OF THE INFLUENCE OF ONLINE ADVERTISEMENT, E-WOM, AND BRAND IMAGE ON PURCHASE INTENTIONS AND LEVEL OF CONSUMER SATISFACTION (Study of Online Product Purchases in Generation Z in Surabaya)

Rivan Surya Paskalis — 2024-06-20

THE INFLUENCE OF THE ROLE OF BANKING AND REGIONAL GOVERNMENT IN DEVELOPING A CREATIVE ECONOMY IN PAMEKASAN DISTRICT

YULIA TRI ADINDA NINGSIH — 2024-06-15

The aim of this research is to determine the influence of the role of banking and local government in developing the creative economy in Pamekasan Regency. The population in this research are creative economy actors in Pamekasan district. The sample from this research was 50 creative economy MSMEs in Pamekasan Regency. The sample technique taken was a purposive sampling technique. The research method used is a quantitative method. Data analysis techniques use validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis. From this research, the role of banking does not have a significant effect, because the t test results show 0.318 > 0.05. Meanwhile, local government has a significant influence because the value is 0.000 < 0.05. Simultaneously the influence of the role of banking and local government has a significant influence because the resulting value is 0.000^b

Pengaruh Kepercayaan Merek, Citra Merek, dan Kepuasan Merek terhadap Intensi Pembelian Ulang Dimediasi oleh Loyalitas Merek Miniso di Surabaya

Dimas Haidar Kusumajaya — 2024-06-20

Indonesia membuka peluang bagi investor asing agar masuk ke pasar ritel domestik untuk menguasai pasar swalayan maupun e-commerce. Berawal dari hal tersebut, tingkat persaingan bidang usaha di Indonesia mengalami peningkatan, khususnya pasar global di bidang ritel modern. Miniso merupakan ritel modern yang paling ekspansif dan menjadi incaran masyarakat Indonesia. Penelitian ini bertujuan untuk menguji pengaruh kepercayaan merek, citra merek, dan kepuasan merek terhadap intensi pembelian ulang dimediasi oleh loyalitas merek Miniso di Surabaya. Responden yang terlibat dalam penelitian ini berjumlah 290 orang yang dipilih secara purposive sampling dengan kriteria berlangganan merek Miniso minimal 6 bulan, berusia minimal 17 Tahun, dan berdomisili di Kota Surabaya. Metode pengumpulan data dalam penelitian ini menggunakan kuesioner yang disebarkan secara offline berupa lembar kuesioner berisi item pernyataan dan online berupa link Google Form melalui WhatsApp, email, atau Instagram. Analisa data menggunakan Structural Equation Modelling (SEM) dan diuji menggunakan program WarpPLS 7.0. Hasil penelitian menunjukkan bahwa: (1) loyalitas merek memiliki peran mediasi penuh (full mediation) hubungan antara kepercayaan merek terhadap intensi pembelian merek secara penuh; (2) loyalitas merek memiliki peran mediasi parsial hubungan antara citra merek terhadap intensi pembelian ulang; (3) loyalitas merek memiliki peran mediasi parsial hubungan antara kepuasan merek terhadap intensi pembelian ulang.

Kata Kunci : Kepercayaan Merek, Citra Merek, Kepuasan Merek, Loyalitas Merek, Intensi Pembelian Ulang.

ANALYSIS OF REGIONAL FINANCIAL INDEPENDENCE OF BENGKALIS DISTRICT GOVERNMENT IN THE IMPLEMENTATION OF AUTONOMY AREA

Furqon Nur Islamiati — 2024-07-02

This research aims to analyze the influence of balancing funds, local original income (PAD), and capital expenditure on regional financial independence in Bengkalis Regency for the 2013-2022 period. A quantitative approach is used with APBD budget realization report data. The sample in the form of a budget realization report for Bengkalis Regency for 2013-2022 was analyzed using multiple linear regression with the OLS method using the Eviews 10 program. The results show that balancing funds have a significant negative effect on regional financial independence, while PAD has a significant positive effect. Capital expenditure has a positive but not significant effect. Simultaneously, balancing funds, PAD, and capital expenditure influence regional financial independence in Bengkalis Regency. This means that the level of regional financial independence can be explained by these three variables.

THE INFLUENCE OF SOCIODEMOGRAPHY OF THE POPULATION OF SUMENEP DISTRICT ON THE INTENSITY OF TOURIST VISITS

Elvi Kurniawati — 2024-06-14

This research aims to identify the sociodemographic characteristics of the Sumenep district population that influence the intensity of traveling to tourist attractions. In this research, the analysis method used is quantitative, data obtained from the Central Bureau of Statistics of the National Socio-Economic Survey of Sumenep District in 2021. The independent variables in this research are socio-demographic characteristics which include age, gender, married , education and occupation, while the dependent variable is the intensity of resident travel to tourist destinations. The analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that the age variable has an insignificant effect, while other variables consisting of gender, marriage, education, and occupation have a significant effect on the intensity of tourist visits. The contribution of this research lies in the analysis focused on the sociodemographic characteristics of the Sumenep district population on the intensity of tourist visits using the National Socio-Economic Survey data.

THE INFLUENCE OF SERVICE QUALITY, COMPANY IMAGE AND COMPLAINT HANDLING ON LOYALTY WITH SATISFACTION AS INTERVENING

Laura Maria Jeanne Odang — 2024-06-15

This study aims to test and analyze the effect of service quality, corporate image and complaint handling on satisfaction. As well as to test and analyze Service Quality on Loyalty with Satisfaction as Intervening for Customers of Bank NTT Maumere Branch. This research is a type of explanatory research with a quantitative approach. The sample population is 220 customers of Bank NTT Maumere Branch. The sampling technique in this study was purposive sampling. The data analysis technique uses the Partial Least Square (PLS) approach with variance based SEM using PLS 4.01 smart tools. The results of the analysis can be concluded that Service Quality, Corporate Image and Complaint Handling have a significant effect on Customer Satisfaction of Bank NTT Maumere Branch; and Satisfaction has a significant effect on Customer Loyalty; and Service Quality, Corporate Image and Complaint Handling have a significant effect on Customer Loyalty through Customer Satisfaction of Bank NTT Maumere Branch

THE INFLUENCE OF FINANCIAL PERFORMANCE IN THE PREVIOUS PERIOD ON THE BUDGET PLANNING AND BUDGET CONTROL PROCESS

Josua Erwin Simanjuntak — 2024-06-09

The lack of budget utilization for financial planning and control in non-profit organizations potentially leads to poor financial performance. The aim of this research is to analyze the influence of financial performance on budget planning and control processes in non-profit organizations, with the hope of providing theoretical and practical contributions to their financial management. This study employs a quantitative approach, collecting data through surveys from 16 non-profit organizations in Indonesia, using purposive sampling method. Primary data is gathered through questionnaires exploring budget planning and control processes, with responses measured using Likert scale. Data analysis is conducted using simple regression technique to evaluate the influence of financial performance on budget planning and control processes. SPSS 22 software is utilized for data analysis. The results indicate a significant positive influence between non-profit organization's financial performance and budget planning process, as well as between financial performance and budget control. This contributes significantly to understanding budget management in non-profit organizations

Keris Sumenep as a Cultural Accounting Tool: Assessment, Recording and Management of Cultural Heritage

MeryPutriFaradina Mery — 2024-06-14

This research aims to explore the meaning of "Accounting" in the practices of Sumenep keris craftsmen with a focus on cultural values, mindset, lifestyle and community beliefs. Qualitative ethnographic methods were used in three craftsman centers, namely Saronggi, Bluto, and Lenteng. His findings highlight the "Cultural Accounting" model of the first keris craftsmen, assessment is based on the religious philosophy "Sustenance is not mathematics that must be calculated" and accounting is understood as "Knowledge". Second, simple recording which is different from conventional accounting. Third, the management reflected in bookkeeping is not like ordinary accounting reports. The results show that there is a distinctive accounting model of keris craftsmen which is inseparable from local culture, making a significant contribution to accounting practice.

THE INFLUENCE OF RAW MATERIALS, LABOR, AND DISTRIBUTION ON MSME INCOME IN SUMENEP DISTRICT (Case Study of UMKM Amplang Bintang Crackers)

Silmi Nabilatur Rahmah — 2024-06-15

This research aims to determine the influence of raw material, labor and distribution variables on the income of Amplang Bintang Crackers MSMEs located in Sumenep Regency. This research applies quantitative methods and uses secondary data with multiple regression analysis. Data was collected through financial records of the Amplang Bintang Sumenep Crackers business for the 2021-2023 period, supported by interview techniques. The sample from the study consisted of 36 people obtained from monthly data for 3 years. The research findings show that there is a significant influence of raw materials on income, while labor also has a significant influence on income, distribution also has a significant influence on income, and simultaneously the variables raw materials, labor and distribution have a positive influence and significant impact on the income of Amplang Bintang Crackers Sumenep MSMEs.

THE DIFFERENCES IN EMPLOYEE WORKLOAD DURING WORK FROM OFFICE AND WORK FROM HOME

Ais Assana Athqiya — 2024-06-15

This research has purpose to analyze the differences in employee workload during Work From Office (WFO) and Work From Home (WFH). The ultimate goal of measuring workload is to improve working conditions, improve the design of the working environment, and the workflow streamline. Based on population 360 people staff of PT Pertamina Retail, a total of 186 samples can be obtained in this research using NASA TLX. The method of NASA TLX includes six aspecs, namely: mental demand, physical demand, temporal demand, performance, effort, and frustration level. Researcher compares the differences of workload on two working conditions WFO and WFH with Paired T Test. The significance value of the test is 0.000, meaning smaller than alpha 5%. On this basis, it can be concluded that there is a difference in workload during WFH and WFO for PT Pertamina Retail workers.

Implementation Of Technology In Developing Entrepreneurship And Innovation

Alamsyah Agit — 2024-06-15

Technology have become a very fundamental part of human daily activity including economic activity. Technology especially information technology contain numerous even infinite information which can be easily accessed. This are making learning process becoming more flexible and more independent, which allow people to learn anything from anywhere. The presence of technology are known to contribute a lot to economic activities which one of them are production process and transaction process. In process of using technology, the information in the internet have the capability to influence entrepreneurship of one person to another. So do innovation, information that can be easily accessed give the ability for someone to think critically and generate ideas, innovation even further invention. This paper purposes is to discover the process of technology in influencing both entrepreneurship and innovation. The finding of this research indicate two major finding which is technology influence entrepreneurship through it simplicity and convenience. Meanwhile innovation are influence by technology by the information it contains, providing many people to learn and finally helping in generating ideas for innovation.

THE EFFECT OF INFLATION, INTEREST RATES AND EXCHANGE RATE ON INDONESIAN CAPITAL MARKET PERFORMANCE

Aldo Arsito — 2024-06-09

This research aims to contribute to the understanding of the relationship between inflation, interest rates, and exchange rates with the performance of the Indonesian stock market. The research design is an explanatory quantitative study with the objective of determining the influence of interest rates, inflation, and exchange rates on stock market performance. The research sample includes 132 time series data on stock market performance, interest rates, inflation, and the exchange rate of the Rupiah from 2013 to 2023. Sampling was done using a saturated sampling method, resulting in a total of 132 samples. Data analysis was conducted using multiple linear regression analysis with the Statistical Program for Social Sciences (SPSS) 20. The results indicate that inflation, interest rates, and the Rupiah exchange rate simultaneously have a significant impact on stock market performance, with a determination coefficient of 0.442, indicating that 44.2% of the variability in stock market performance can be explained by these three factors. Partially, inflation does not have a significant impact on stock market performance, interestl rates havel a significantl negative impact on stockl market performance, while thel Rupiah exchangel rate hasl a significant positive impact.

THE IMPACT OF SERVICE QUALITY, BRAND AWARENESS, AND BRAND IMAGE ON PURCHASE DECISIONS AT TOKOPEDIA AMONG THE MILLENNIAL GENERATION IN SURABAYA

Nabilah Atika Rachman — 2024-06-22

The research objective is to analyze the impact of service quality on brand awareness, the influence of service quality on brand image, the effect of service quality on purchase decisions, the influence of brand awareness on decisions, and the influence of brand image on purchase decisions. The technical data analysis employed in this study is Partial Least Squares Structural Equation Modeling (PLS-SEM). The research findings reveal that service quality has a positive impact on brand awareness, service quality positively influences brand image, service quality positively affects purchase decisions, brand awareness positively affects purchase decisions, and brand image has a positive impact on purchase decisions.

Financial Literacy, Financial In THE ROLE OF LITERACY AND FINANCIAL INCLUSION IN CREATIVE ECONOMIC DEVELOPMENT IN SUMENEP DISTRICT

Hanifiyah Rifadha — 2024-06-14

The purpose of this study is to ascertain how financial inclusion and literacy contribute to the growth of the creative economy in Sumenep Regency. Fifty samples from actors in the Sumenep Regency's creative economy were used in this study. Quantitative research is the approach employed in this study. Primary data is the data source that was utilised. Information was gathered through the responses to questionnaires given to fifty participants in the creative economy. Simple random sampling, which is a probability sampling technique, was used to gather samples. The Likert scale is the measurement tool employed. With the use of SPSS (Statistical Product and Service Solution), to assess keabsahan hypotheses. The results of the uji hipotesis indicate that there is a significant influence between the literate class and the growth of the creative economy, while the influence between the inklusi class and the growth of the creative economy is not significant.

THE EFFECT OF ONLINE TRAINING, MOTIVATION & LEADERSHIP ON JOB SATISFACTION IN IMPROVING EMPLOYEE PERFORMANCE

Cancio Andhika Irawan Magalhaes — 2024-06-19

This study aims to obtain empirical evidence of employee job satisfaction as a moderator of the effect of online motivation, motivation and leadership on employee performance with employee job satisfaction as a moderator. The dependent variable in this study is employee performance, the independent variables in this study are online training, motivation and leadership, while the moderating variable in this study is employee job satisfaction. The research was conducted on employees of PT. Bank Rakyat Indonesia Sidoarjo Branch Office in 2023. This type of research is quantitative. The data in this study used primary data by distributing questionnaires. The sampling method uses purposive sampling. The data analysis technique used is Moderated Regression Analysis (MRA). The results of this study indicate that there is a significant positive effect on employee job satisfaction which moderates online training, motivation and leadership on employee performance. The results of this study are expected to help the management of PT. Bank Rakyat Indonesia Sidoarjo Branch Office in knowing the effect of increasing the performance and job satisfaction of BRI Sidoarjo branch employees.

THE INFLUENCE OF GAMIFICATION ON EMPLOYEE ENGAGEMENT AND ORGANIZATIONAL PRODUCTIVITY IN COMPANY BUSINESS INNOVATION

Dodi Setiawan Riatmaja — 2024-06-14

The problem with this research is the lack of empirical understanding of the impact of gamification on employee engagement and performance in a rapidly evolving business environment. The aim of this research is to analyze how gamification factors, including feedback, constructs, challenges, and stories, influence employee engagement and organizational productivity, with the hope of providing strategic insights for companies in improving employee performance in a competitive work environment. This research used 50 employees of a technology provider company. Data analysis in this research is SEM PLS. Research result. Gamification elements such as feedback, structure and story play a key role in increasing employee engagement. Analysis of the results shows that feedback, structure, and stories significantly contribute positively to employee engagement. Additionally, feedback and stories also have a positive impact on organizational productivity. Although structure has not been shown to have a significant effect on organizational productivity, this does not diminish the importance of feedback and stories as key factors in this context. On the other hand, the challenge element does not show a significant influence on either employee engagement or organizational productivity.

THE INFLUENCE OF INFLATION, INTEREST RATES AND EXCHANGE RATES ON THE PERFORMANCE OF THE INDONESIAN CAPITAL MARKET

Aldo Aristo Mark Obed Ezekiel — 2024-03-31

This study aims to contribute to the understanding of the relationship between inflation, interest rates, and exchange rates with the performance of the Indonesian capital market. This research design is an explanatory quantitative study with the aim to determine the effect of interest rates, inflation, and exchange rates on capital market performance. The research sample includes 132 time series data on capital market performance, interest rates, inflation, and Rupiah exchange rates from 2013 to 2023. Sampling using saturated sampling method, resulting in a total of 132 samples. Data analysis was conducted using multiple linear regression analysis using the Statistical Program for Social Sciences (SPSS) 20. The results showed that inflation, interest rates, and rupiah exchange rates simultaneously had a significant effect on capital market performance with a coefficient of determination of 0.442, indicating that 44.2% of capital market performance variability could be explained by these three factors. Partially, inflation has no significant impact on capital market performance, interest rate has a significant negative impact on capital market performance, while the rupiah exchange rate has a significant positive impact.

MEASURING SERVICE QUALITY AND CUSTOMER SATISFACTION AT BANK SYARIAH SURABAYA WITH BIG DATA ANALYSIS

Fauzatul Laily Nisa — 2024-03-31

Banking institutions that provide sharia-based services in Indonesia still have a smaller number of customers compared to conventional banks, even though Indonesia is a country with the largest Muslim population in the world. Therefore, this study aims to observe customer satisfaction with Islamic banking services and help managers evaluate their performance. This research was conducted using big data analysis from reviews given by the public regarding 3 Islamic banks in Surabaya through the Google Maps website, including: Bank Syariah Indonesia Surabaya Jemur Handayani, Bank Syariah Surabaya Branch Office Dharmawangsa, and Bank Syariah Surabaya Branch Office Darmo. By using the textual review method, it is hoped that this research can provide an overview of social perspectives regarding service quality and customer satisfaction with Islamic banks and provide input for managers so that they can advance the Islamic economy, especially in Indonesia.

SUMENEP KERIS AS A CULTURAL ACCOUNTING TOOL: ASSESSMENT, RECORDING, MANAGEMENT OF CULTURAL HERITAGE

Mery Putri Faradina — 2024-03-30

ANALYSIS OF SHARIA BANKING STRATEGIES IN FACING ECONOMIC CONSTRUCTION 5.0 REVIEWED THROUGH SWOT ANALYSIS (CASE STUDY BSI KCP ADAM MALIK)

Alya Fadhila — 2024-03-30

SWOT analysis is the most commonly used analysis method in the industrial world to formulate strategies. In this research, SWOT analysis is used to understand the strengths, weaknesses, opportunities and threats faced by Islamic banks in the context of economic construction 5.0. This research aims to find out how to apply SWOT analysis in strategy. Marketing can help Islamic banks to strategies can help Islamic banks to compete in a competitive banking market. Sharia banks can implement several strategies, such as market penetration, developing competitive and innovative sharia banking products, improving service quality, increasing promotion and socialization of sharia banking products, strengthening cooperation with other organizational institutions, expanding the sharia bank office network, increasing market coverage through analysis. strategy, and improving the quality of human resources. This method uses a qualitative descriptive approach. Descriptive qualitative research is research that uses words or images obtained from interviews in the form of notes, personal documents, recordings or other documents. compete in the competitive banking market. The research results show that sharia banks have strengths such as market penetration, development of competitive and innovative sharia banking products, improving service quality, increasing promotion and socialization of sharia banking products, strengthening cooperation with other organizational institutions, expanding the sharia bank office network, increasing market coverage through strategic alliances, and improving the quality of

ANALYSIS OF THE IMPLEMENTATION OF THE IJARAH ASSET TO BE LEASED AGREEMENT IN THE LATEST DEVELOPMENT OF RETAIL SUKUK SALES IN INDONESIAN SHARIA BANK (CASE STUDY OF INDONESIAN SHARIA BANK KC S.PARMAN MEDAN)

Anggraini Ramadhani — 2024-03-30

The Indonesian government offers retail sukuk as an investment product for retail investors, in accordance with sharia principles. This research uses a qualitative research approach with a focus on case study methodology. The data sources used in this research consist of primary data obtained through observation and interviews. Meanwhile, secondary data was obtained from retail sukuk research and other relevant literature. The data validity method used in this research is called data source triangulation. The data analysis process begins with data collection, continues with organizing and categorizing the data, and finally identifying themes for interpretation. Therefore, the findings of this research include the results of the analysis of the implementation of SR 019-T3 retail sukuk at BSI KC S.parman Medan. The results of research findings and analysis will be presented as an illustration of how sales are carried out by banks, including a description of the obstacles and benefits faced. There are several advantages to investing in retail sukuk. However, retail sukuk also have their own risks. BSI is actively marketing retail sukuk through social media, and many students are starting to research retail sukuk and savings provided by SBSN agents or distribution partners.

ANALYSIS OF THE IMPLEMENTATION OF FINANCIAL STATEMENT PREPARATION AT MTS.ALWASLIYAH KUALA SILO BESTARI CITY OF TANJUNG BALAI BASED ON INTERPRETATION OF FINANCIAL ACCOUNTING STANDARDS (ISAK 35)

Sri Rizky — 2024-03-30

Applying principles to madrasa financial management accounting is one way to make madrasas clean, independent and free from acts of corruption and can improve the development and welfare of the madrasa itself. Financial management based on the Interpretation of Financial Accounting Standards (ISAK 35) is to assist in the preparation of financial reports with a non-profit identity so that the financial report results meet the information needs of financial report users. The aim of this research is to find out whether Mts. S. Alwashliyah Kuala Silo Bestari Tanjung Balai City has implemented reports in accordance with ISAK 35. This research technique is qualitative. The data collection techniques used were interviews, observation and documentation. The data analysis method was carried out using descriptive qualitative, namely data reduction, data presentation and conclusions. The results of this research explain that Mts. S. Alwashliyah Kuala Silo Bestari Tanjung Balai City has not implemented the Interpretation of Financial Accounting Standards (ISAK) 35 which should be carried out by non-profit oriented entities. The recording carried out is still very simple, only reporting cash in and cash out. Because of this, improvements were made to the financial reports in accordance with the provisions of ISAK 35.