Abstract:Usaha Mikro, Kecil, dan Menengah (UMKM) memegang peranan penting dalam pembangunan ekonomi Indonesia melalui penciptaan lapangan kerja, pemerataan ekonomi, dan kontribusi terhadap PDB nasional. Namun, dalam industri perawatan…
watan kulit lokal yang sangat kompetitif, UMKM menghadapi tantangan yang signifikan, khususnya dalam pemasaran digital dan adaptasi teknologi. Studi ini mengkaji pengaruh pemasaran digital terhadap keunggulan kompetitif UMKM perawatan kulit lokal, dengan menggunakan merek Scarlett sebagai studi kasus. Melalui pendekatan kualitatif deskriptif yang melibatkan observasi non-partisipatif dan studi dokumentasi, penelitian ini mengeksplorasi bagaimana Scarlett berhasil memanfaatkan platform digital, pemasaran influencer, pembuatan konten, dan keterlibatan media sosial untuk memperkuat posisi pasarnya. Temuan penelitian mengungkapkan bahwa integrasi strategi pemasaran digital Scarlett, seperti kolaborasi dengan influencer lokal dan internasional, pemasaran konten yang menarik dan informatif, dan interaksi media sosial yang aktif, secara signifikan meningkatkan visibilitas merek, kepercayaan konsumen, dan loyalitas pelanggan. Strategi-strategi ini telah memungkinkan Scarlett untuk tidak hanya bertahan tetapi juga berkembang di pasar yang jenuh, membuktikan bahwa pemasaran digital merupakan pendorong penting bagi UMKM yang ingin mencapai keunggulan kompetitif yang berkelanjutan. Penelitian ini memberikan wawasan praktis dan teoritis tentang bagaimana UMKM dapat memanfaatkan alat digital untuk meningkatkan merek dan jangkauan pasar mereka di era digital.
Abstract:Perkembangan teknologi mendorong pemasar untuk berevolusi, terutama jika ingin terus bertahan dalam pemasaran di dunia digital. Dari sekian banyak strategi pemasaran, salah satu strategi yang cukup populer sekarang ini adalah…
dalah Influencer Marketing. Dalam era digital saat ini, strategi pemasaran terus berkembang seiring dengan kemajuan teknologi dan perubahan perilaku konsumen. Salah satu tren yang semakin populer adalah penggunaan influencer marketing dan video marketing. Jenis data yang digunakan dalam penelitian ini adalah data primer. Data primer merupakan data yang dikumpulkan sendiri oleh peneliti secara langsung dari sumber pertama atau tempat objek penelitian dilakukan (Siregar, 2013). Sumber data pada penelitian ini berasal dari mahasiswa/I Universitas Nusa Putra dan Masyarakat Umum yang memutuskan pembelian setelah melihat Review produk yang dilakukkan oleh Influencer di social media.Hasil analisis menunjukkan bahwa Influencer Marketing (X1) tidak memiliki pengaruh signifikan terhadap Perilaku Pembelian Konsumen (p-value 0,247). Meskipun demikian, koefisien regresi positif sebesar 0,251 menunjukkan adanya hubungan positif antara Influencer Marketing dan Periaku Pembelian Konsumen, namun pengaruhnya tidak cukup kuat dalam konteks penelitian ini. Kesimpulan penelitian ini mengungkap bahwa influencer marketing dan video marketingl secara signifikan mempengaruhi perilaku pembelian konsumen untuk menggunakan prodak Ms GLOW . Analisis menunjukkan bahwa ku, Kualitan prodak, kepercayaan masyarakat terhadap influencer dan video marketing. Meskipun influencer marketing seperti testi moni dan video maarketingl juga memberikan kontribusi positif, pengaruhnya tidak sebesar influencer marketing. Hasil ini menekankan pentingnya prodak MS GLOW untuk terus meningkatkan kepercayaan masyarakat
Abstract:culture through the exploration of stories and narratives, as well as analyze the factors that influence the promotion of tourism destinations in this region. The research method used is qualitative with the main source…
of data coming from literature studies, mainly focusing on folklore, historical narratives, and Timor Leste's cultural richness. The introduction of the research covered the context of tourism in Timor Leste, highlighting the challenges in promoting tourism destinations and the problems faced. An in-depth literature search was then conducted to formulate the research problems, namely constraints in tourism promotion and the role of stories and narratives in the context of destination promotion. In the exploration of cultural uniqueness, the findings show that local mythology, oral traditions and community values play an important role in shaping Timor Leste's cultural identity. The analysis of factors influencing destination promotion involved an evaluation of marketing, tourism infrastructure, media, technology and sustainability aspects. The results of this study provide an in-depth insight into Timor Leste's local wisdom and tourism potential. The findings are expected to serve as a basis for the development of more effective promotional strategies, integrating cultural uniqueness in stories and narratives as a foundation for increasing the attractiveness of this tourism destination in the eyes of global travelers
Abstract:This study examines the influence of leadership style on public service at the Teluk Ambon District Office, Ambon City. The research was motivated by practical service problems at the district level, including uneven implementation…
lementation of frontliner service procedures, varying employee discipline, and weak coordination among organizational units. A quantitative survey design was applied to test the causal relationship between leadership style and public service quality. Data were collected from 50 respondents consisting of 24 district employees and 26 community service users through structured questionnaires supported by observation, interviews, and documentation. Leadership style was measured through decision-making ability, motivational ability, subordinate control, and emotional control, whereas public service quality was measured using the SERVQUAL dimensions of tangibles, reliability, responsiveness, assurance, and empathy. The data were processed using IBM SPSS with validity, reliability, normality, simple linear regression, t-test, and coefficient of determination procedures. The findings show that all questionnaire items were valid and reliable. The regression model produced a positive coefficient, a standardized beta of 0.906, and an R Square value of 0.820, indicating that leadership style explained 82.0% of the variation in public service quality. The novelty of this study lies in its focus on district-level public service governance in an archipelagic urban context, where leadership is not only administrative but also coordinative and adaptive. The study implies that stronger leadership supervision, staff arrangement, and service discipline are necessary to improve the consistency of public service delivery.
Abstract:This study aims to analyze the effect of the application of Financial Accounting Standards (FAS) on the quality of financial statements in Small and Medium Enterprises (SMEs) in Indonesia. Quality financial reports are very…
ery important for SMEs, because they serve as a transparent communication tool between management and stakeholders, as well as a basis for making informed decisions. SMEs have a significant contribution to the Indonesian economy, contributing around 60% of gross domestic product (GDP) and absorbing more than 97% of the workforce. However, many SMEs still face challenges in preparing financial statements in accordance with accounting standards. This study uses a systematic literature review method to collect and analyze various relevant studies on the application of SAK and its impact on the quality of financial statements. The results showed that the application of SAK significantly improved the transparency, relevance, and reliability of SMEs' financial statements. In addition, the study also identified various factors that influence the adoption of SAK, such as the education level of business owners, access to accounting training, and support from the government. The conclusion of this study confirms the importance of good accounting standards implementation to improve the quality of SMEs' financial statements, which in turn can improve the competitiveness and performance of businesses in the market. Recommendations are given to improve the understanding and application of SAK among SMEs in Indonesia.
Abstract:This study investigates the factors influencing Individual Taxpayer Compliance in Indonesia, focusing on Tax Service Quality, Social Engagement and Education, and the moderating role of Information Technology. The findings…
gs reveal that Tax Service Quality does not significantly impact taxpayer compliance, suggesting that improvements in service quality alone may not suffice to enhance compliance levels. In contrast, Social Engagement and Education are significant factors that positively influence taxpayer compliance, indicating the effectiveness of educational initiatives and community involvement in fostering compliance behavior. Furthermore, information technology has been found to have no significant moderating effect on the relationship between tax service quality or social engagement, education, or taxpayer compliance. These results underscore the importance of prioritizing social engagement and educational strategies while recognizing that technology should be integrated as a complementary tool to improve compliance outcomes. A balanced approach combining these elements is essential for fostering a more compliant taxpayer environment in Indonesia.
Abstract:This study investigates the influence of Accounting Knowledge and Education on the quality of MSME financial reports, focusing on the moderating role of SAK EMKM Socialization (Indonesian Financial Accounting Standards for…
or Micro, Small, and Medium Enterprises). Using survey data collected from MSME operators, the research reveals that accounting knowledge has a strong positive relationship with financial reporting quality. Education also plays a positive but weaker role, suggesting significant potential for improvement. The study finds that the socialization of SAK EMKM significantly improves the quality of MSME financial reports but does not moderate the relationship between either accounting knowledge or education and financial report quality. These findings suggest that education and accounting knowledge are fundamental in improving MSME financial reporting practices, while SAK EMKM socialization is more effective for MSMEs with limited financial literacy. This research highlights the need for tailored training programs and socialization efforts to address the specific needs of MSMEs, ensuring that all operators, regardless of educational background, can produce high-quality financial reports in line with established standards.
Abstract:This study investigates the relationships between tax audit intensity, the probability of fraud detection, and tax evasion while examining the moderating role of tax officials' service. The research reveals that tax audit…
t intensity significantly reduces tax evasion, confirming its effectiveness as a deterrent. However, the hypothesis regarding the probability of fraud detection's impact on tax evasion was rejected, indicating that the likelihood of detection does not directly influence taxpayer behavior in this context. Additionally, the study found no significant moderating effect of tax officials' service on the relationship between tax audit intensity, fraud detection probability, and tax evasion. These findings suggest that while audit intensity is crucial for enhancing compliance, the quality of service provided by tax officials does not substantially alter taxpayer responses to enforcement measures. The results underscore the need for tax authorities to prioritize strengthening audit processes and detection mechanisms while recognizing that service quality, though important for building long-term trust, may not significantly influence immediate compliance behavior. Future research should explore other moderating factors that could impact taxpayer decisions in varying economic and cultural contexts.
Abstract:This study explores the impact of asset structure and sales growth on capital structure, emphasizing the moderating influence of profitability. As firms navigate the complexities of financing decisions, understanding how…
these variables interact is crucial for optimizing capital structure. The findings reveal that asset structure and sales growth significantly affect capital structure, with profitability playing a critical role in moderating these relationships. Firms with substantial tangible assets are better positioned to leverage debt financing, while those demonstrating strong sales growth are viewed favorably by investors and creditors. However, the extent to which sales growth influences capital structure is contingent upon profitability; high profitability enables firms to capitalize on growth opportunities, whereas low profitability may inhibit their capacity to leverage growth potential. Empirical research supports these conclusions, indicating that asset structure, sales growth, and profitability significantly shape capital structure decisions across various industries. Ultimately, this study provides valuable insights for financial managers, highlighting the importance of balancing growth aspirations with profitability to achieve effective capital structure management. This, in turn, can lead to sustained competitive advantage, a state where a firm outperforms its competitors over a prolonged period in a dynamic economic environment.
Abstract:This study explores the intricate relationship between corporate governance mechanisms—specifically Board Directors, Independent Commissioners, and the Audit Committee—and Accounting Conservatism, focusing on the moderating…
erating effects of Firm Size. The findings reveal that Board Directors have a statistically significant impact on Accounting Conservatism, primarily through their ability to provide oversight and challenge aggressive financial practices. However, the influence of Board Directors is moderated by Firm Size, as larger organizations often exhibit complexities that dilute their effectiveness. Similarly, the study underscores the pivotal role of Independent Commissioners in promoting conservative accounting practices. However, their impact is not amplified by Firm Size. The pressures faced by larger firms can lead to more aggressive financial reporting, thereby limiting the effectiveness of Independent Commissioners. Additionally, the Audit Committee is identified as a crucial governance mechanism in fostering Accounting Conservatism, but its effectiveness is also diminished in larger firms due to complex organizational structures. Overall, the research underscores the critical need for governance frameworks to be adaptive and tailored to the unique challenges posed by Firm Size. By recognizing and addressing these complexities, organizations can enhance the integrity and transparency of their financial reporting, thereby fostering trust among stakeholders and contributing to corporate accountability.