IDEAS: Journal of Management & Technology

Journal Information
EISSN : 2808-1803
Published by: President University (10.33021)
Total articles ≅ 18
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Olivia Ruth Natalia, Maria Jacinta Arquisola
Published: 5 September 2022
IDEAS: Journal of Management & Technology, Volume 2, pp 1-11; https://doi.org/10.33021/ideas.v2i1.3694

Abstract:
Employee performance is a main factor for organizational effectiveness. Quality of work life (QWL) is one company program that can impact employee performance, and producing more satisfied and engaged employees. PT ABC is a city property developer. Based on preliminary interviews with its employees, it was found that they are dissatisfied with salary, career path, work –life balance and authority. These are quality of work life dimensions that the study pursued to investigate. The purpose of this study is to evaluate PT ABC employees’ perception about QWL, and its influence on perceptions of procedural justice. QWL as a work organization process allows members at all levels to actively shape the environment, methods, and timing of organizational activities. This research used a quantitative method; data was collected using survey questionnaire. Purposive sampling was used to identify and enjoin 200 respondents to participate. The results of this study show that the QWL dimensions that are perceived dissatisfactory and needs improvement are adequate and fair compensation, growth and security and total life space. These four dimensions have significant positive effect on perceptions of procedural justice. This research contributes to identifying areas of QWL that need to be given attention and have implications for organizations to improve the working conditions of employees in Indonesia.
Natasya Stefanny, Filda Rahmiati, Mastura Roni
Published: 5 September 2022
IDEAS: Journal of Management & Technology, Volume 2, pp 12-21; https://doi.org/10.33021/ideas.v2i1.3696

Abstract:
It is now evident that technology is progressing at a rapid rate around the globe. Due to the significance of technology, our lives have become entirely digital. Streaming has gained popularity owing to its accessibility, as opposed to viewing television or movies on a huge screen. This presents an opportunity for SVoD services to compete, beginning with practical issues such as the amount of money that must be spent and shifting lifestyle habits. Subscription Video on Demand, or SVoD, is a service that allows anyone to view as many television programs as they choose for a monthly fee. E-WOM is the independent variable, purchase decision is the dependent variable, and brand image and brand trust are the mediating factors. This research distributes questionnaires using a quantitative approach, non-probability sampling, and the snowball sampling method, and is processed with SmartPLS 3.3.7. (Partial Least Square-Structural Equation Model). The total number of Indonesian participants in this study is 148. The findings indicates that E-WOM has a major impact on buying choice, brand trust, and brand image. Additionally, brand image and brand trust have a substantial impact on purchasing decisions. Consequently, E-WOM has a substantial impact on purchasing decisions mediated through brand trust and brand image.
Ganang Rifqi Adicandra, Desmiza Desmiza
Published: 5 September 2022
IDEAS: Journal of Management & Technology, Volume 2, pp 53-62; https://doi.org/10.33021/ideas.v2i1.3738

Abstract:
COVID-19 is a virus that spreads very quickly throughout the world, including Indonesia, which has an impact on health and economic conditions. Community Activities Restrictions Enforcement (PPKM) Emergency is one of the policies of the Indonesian government as an effort to overcome it. The purpose of this study was to examine differences in returns, trading volume activity, and bid-ask spreads of stocks before and after the announcement of the Emergency PPKM using the event study method. The sample of this study is all members of the population totaling 27 companies in the transportation sector listed on the Indonesia Stock Exchange. The research approach uses descriptive and comparative methods with a different Wilcoxon signed rank test with SPSS 26 program. The test results show that there is no difference in stock returns, no difference in trading volume activity, and no difference in the bid-ask spread before and after the Emergency PPKM announcement.
Prasetyo Harisandi, Purwanto Purwanto
Published: 5 September 2022
IDEAS: Journal of Management & Technology, Volume 2, pp 22-33; https://doi.org/10.33021/ideas.v2i1.3739

Abstract:
Intense industry competition, as well as rapid changes and efforts to retain customers, are competitive goals and scarce resources for the ice cream industry. Price, brand image, and product quality implementation increases customer loyalty and is taken into account in the subsequent purchasing process. The goal of this study was to look at how price, brand image, and product quality affect customer loyalty and repurchase intent. A sample of 130 people who buy Walls brand ice cream products were surveyed. SEM (Structural Aquation Model) is the data analysis method used in this study to test the hypothesis. The results of this study conclude that price, brand image, and product quality have a positive effect on customer loyalty, and customer loyalty also has a positive effect on repurchase intentions. If the loyalty of the majority of customers has the strongest impact on repurchase intention.
Siti Nurul Akasyah, Juitania Juitania
Published: 5 September 2022
IDEAS: Journal of Management & Technology, Volume 2, pp 42-52; https://doi.org/10.33021/ideas.v2i1.3812

Abstract:
Taxes are an important source of revenue for the state; in order to maximize tax revenues, the government expects the community to participate in fulfilling their tax obligations based on tax provisions. According to data from the Ministry of Finance, the number of taxpayers in Indonesia increased from year to year, reaching 46.38 million in 2020. This figure increased from the previous year, with 42.51 million taxpayers in 2019. In 2017, and 2018, the number of taxpayers was 36.51 million and 39.15 million. In this case, tax revenues should increase rather than decrease, because the number of taxpayers increases year after year, but tax revenue realization falls short of the predetermined target. an imbalance in the achievement of predetermined tax revenue targets with the number of registered taxpayers, which continues to grow year after year. The purpose of this study is to analyze and investigate the impact of taxpayer awareness, taxpayer compliance, and tax collection with forced letters on tax receipts at Serpong Primary Tax Service Office. This is a quantitative study that employs primary data. Individual taxpayers (WPOP) registered at Serpong Primary Tax Service Office comprise the population of this study. A total of 400 respondents were sampled using a non-probability sampling technique. Data collection methods utilizing a questionnaire This study was carried out between August and November of 2021. Multiple linear regression analysis was used in this study as the regression model. The Statistical program version 25 was used to process the data. According to the findings of this study, Taxpayer Awareness, Taxpayer Compliance, and Tax Collection with Forced Letters all have a simultaneous and partial effect on Tax Revenue.
Siti Halimah, Juitania Juitania
IDEAS: Journal of Management & Technology, Volume 2, pp 34-41; https://doi.org/10.33021/ideas.v2i1.3800

Abstract:
The lack of socialization of taxation provided to the community is one of the causes of low taxpayer compliance; people still perceive taxes as mandatory levies rather than community participation because they do not see real benefits for the state and society. The number of taxpayers showed is as followed the year of 2016 was 41,530 taxpayers, 2017 was 37,431 taxpayers, 2018 was 34,345 taxpayers, 2019 was 39,888 taxpayers, 2020 was 52,140 taxpayers. Those mean the outcome of processing related to Pandeglang Primary Tax Service Office taxpayers' compliance and It is clear that the realization rate of tax return submission is still low due to taxpayers' lack of awareness about reporting tax return. In the other hand Socializing taxation is one of the efforts made by the Pandeglang Regency Tax Service Office to increase taxpayers' knowledge and understanding of their rights and obligations. Thus, those made the researcher wanted to discover more about the problem.This study has been conducted at the Pandeglang Primary Tax Service Office, and the study period runs from August to December 2021. This study aims to determine the impact of taxation socialization, tax rates, and tax sanctions on individual taxpayers' annual tax return reporting compliance. This study used a quantitative approach with a sample of 384 taxpayers obtained through a random sampling technique. In this study, descriptive statistics and multiple linear regression are used to analyze data using the SPSS 25 computer software program. The four variables, taxation socialization, tax rates, and tax sanctions, affect the dependent variable, taxpayer compliance, according to the results of hypothesis testing.
Ulfa Yanti, Anita Munir
Published: 30 December 2021
IDEAS: Journal of Management & Technology, Volume 1, pp 28-33; https://doi.org/10.33021/ideas.v1i2.3430

Abstract:
This study aims to determine whether there is a relationship or influence of capital structure on profitability. A total of 14 manufacturing companies in the food and beverage sub-sector were sampled in this study using a purposive sampling technique. SPSS version 25 program becomes a tool for data analysis using multiple linear regression models. Capital structure is the independent variable in this study as measured by the Debt to Equity Ratio, Debt to Asset Ratio and Long Term Debt to Equity Ratio. Meanwhile, profitability in this study is the dependent variable as measured by Return on Equity. The standard level of significance in this study is 5%, so the results in this study, simultaneously capital structure has a significant effect on profitability while partially DER has a significant positive effect on ROE, DAR and LDER have a significant negative effect on ROE.
Fongnawati Budhijono, Sugiarto Sugiarto, Muhammad Fuad
Published: 30 December 2021
IDEAS: Journal of Management & Technology, Volume 1, pp 34-46; https://doi.org/10.33021/ideas.v1i2.3428

Abstract:
This study aims to examine whether the existence of strong banking interconnectivity in ASEAN brings about equality in bank performance, especially for banks that are classified as Domestic Systemically Important Banks (D-SIB). This study traces the performance of D-SIB banks operating in Indonesia at the ASEAN-5 level (Indonesia, Malaysia, Thailand, the Philippines, and Singapore) in 2007-2019. ROA is used to indicate bank performance, especially related to bank profitability, which is an important aspect for bank sustainability. The research data was obtained from the official websites of financial organizations and institutions such as World bank, IMF, OJK, Bloomberg terminal, and financial statements of banks in ASEAN-5 with a sample of 31 D-SIB banks. By using descriptive analysis and ANOVA as well as post hoc tests and scatter diagrams, the results of the study show that D-SIB banks operating in Indonesia have an ROA performance that dominates D-SIB banks which are classified as top 10 average ROA. It can be seen that D-SIB banks operating in Indonesia are not inferior to DSIB banks operating overseas and even proven to be able to outperform D-SIB banks operating overseas.
Yayuk Mulawati Rohmah, Afif Zaerofi, Rachmawaty Rachmawaty
Published: 30 December 2021
IDEAS: Journal of Management & Technology, Volume 1, pp 22-27; https://doi.org/10.33021/ideas.v1i2.3432

Abstract:
This study is aimed at determining the effect implementation of viral marketing on consumer’s trust through Instagram and their impact on consumer’s trust and purchasing decision by consumers in buying halal food. This study uses quantitative approach and survey method. Population of this study was 1.653 students of IAI Tazkia Bogor with 175 students who have an account and have made purchasing through Instagram as samples. To analyze the data, path analysis is used with the help of SPSS 16.00 for windows program. The result of this study suggests that viral marketing has positive and significant impact on both internal and external consumer’s trust. Interestingly, viral marketing, internal and external consumer’s trust simultaneously also have a significat impact on purchasing decision.
Amalia Nur Fadhila, Desmiza Desmiza
Published: 30 December 2021
IDEAS: Journal of Management & Technology, Volume 1, pp 12-21; https://doi.org/10.33021/ideas.v1i2.3433

Abstract:
Return is a result expected by investors when investing. This research aims to learn the effect of variable Debt to Asset Ratio, Total Asset Turn Over, Return on Asset, and Earning Per Share variables on Stock Return on the sub-sector companies of food and beverages listed on the Indonesia Stock Exchange period 2015-2019. The population that is used for this research amounts to 29 companies. The sampling technique used is the purposive method sampling, which led to the choosing of 17 companies that are used as the research sample. The methods that are used are descriptive and verificative methods with multiple panel data regression tests and Eviews program. The result of the analysis shows that Total Asset Turn Over has a positive impact on stock returns, while the Debt Asset Ratio, Return on Asset, and Earning per Share do not have an impact on stock returns.
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