Abstract:This study aims to analyze the level of taxpayer compliance in paying Motor Vehicle Tax at the Samsat Office of Bantaeng Regency. The research uses a descriptive quantitative and qualitative approach with data collection…
techniques through documentation, interviews, and observation. Quantitative analysis is carried out by measuring the formal compliance ratio based on the number of taxpayers who pay on time compared to the number of registered taxpayers, while qualitative analysis is conducted through indicators of awareness, compliance with due dates, compliance with regulations, willingness to pay, and views on Samsat services. The results of the study indicate that the level of taxpayer compliance is relatively high, but it shows a tendency to decrease from year to year. The decrease is influenced by the increasing number of registered vehicles that is not matched by an increase in awareness, the economic factors of the community, and delays in payment due to other priority needs. Service innovations such as mobile services and digital convenience contribute positively, but have not fully encouraged optimal compliance. This study confirms that improving compliance requires continuous education strategies, strengthening public services, and consistent supervision
Abstract:This research investigates the policy landscape surrounding social entrepreneurship in Indonesia, encompassing legal and regulatory frameworks, government initiatives, and institutional support for social enterprises. The…
e study is crucial as it addresses an understudied area, aiming to inform policymakers, foster collaboration, stimulate economic development, and promote sustainable growth. The methodology involved qualitative interviews with eight social entrepreneurs across Indonesia. Collected data was analyzed using content analysis techniques, facilitated by the MAXQDA platform. Findings indicate that despite social entrepreneurship being an emerging field in Indonesia, there is a notable lack of effective policies and regulations. Six of eight respondents perceived inadequate current regulatory support, and half cited financial challenges as a significant issue. Conversely, seven respondents acknowledged existing government assistance, suggesting a willingness to support the sector. Based on these results, key recommendations for the government to foster a supportive ecosystem include developing non-overlapping policies, implementing substantive policy changes, promoting useful policies, simplifying bureaucracy, and engaging in direct dialogue with social entrepreneurs. The research concludes that addressing these areas can empower social entrepreneurs to create lasting social impact. This study uniquely fills a gap by directly engaging social entrepreneurs, though future research should include government representatives for broader perspectives.
Abstract:This study aims to test and analyze the influence of work compliance and work motivation on the work results of apparatus at the Makassar Regional Investment and One-Stop Integrated Services Office. The background of this…
s study is based on the importance of improving the performance of the apparatus in providing effective, responsive, and quality public services. Work compliance is seen as the attitude of the apparatus in obeying applicable rules, procedures, discipline, and work standards, while work motivation reflects the motivation, enthusiasm, and willingness of the apparatus to complete tasks. The population in this study is all apparatus in the agency, with a sample of 59 respondents. Data were collected through questionnaires and analyzed using multiple linear regression techniques with the help of SPSS software version 23.00. The results of the study show that work compliance has a positive and significant effect on the work results of the apparatus. This means that the higher the level of compliance of the apparatus with work rules and procedures, the better the work results achieved. Meanwhile, work encouragement has a positive but insignificant effect on the work results of the apparatus. These findings show that work motivation needs to be supported by a conducive work system, supervision, and organizational environment in order to be able to improve performance optimally. The implication is that agencies need to strengthen the culture of discipline and design a more targeted motivation strategy according to the needs of public service apparatus in a sustainable manner in the region
Abstract:Water is a very important natural resource for help to survive. Water perpendicularoma on providing has impacts. Unwise overuse of water resources you are horrified can jeopardize their sustainability. The objective of this…
his study is to estimate the economic value of spring water utilization in Rangomari village. The method used is Willingness to Pay (WTP) Analysis using Conditional Valuation Method (CVM). As a result, the average I WTP is IDR 5,788.46 per month and the total IWTP is IDR 5,788.46 per month. 1,724,961.54 per month. The annual economic value of this urinary tract in Rangomali village is IDR 20,699,538.5. Governments are expected to implement payment of environmental services for water use and modernization of source management.
Abstract:This study aimed to analyze the effect of brand image and perceived quality on willingness to pay premium for local Micro, Small, and Medium Enterprises (MSME) products. Amid increasingly intense market competition with…
imported goods and national brands, local MSMEs are required to build strong brand image and good perceived quality so that consumers are willing to pay a premium price. A quantitative approach with a causal research design was employed. The study population consisted of consumers who had purchased local MSME products within the past three months in Sukabumi and its surrounding areas. A total of 220 respondents were selected using purposive sampling. Data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM) with AMOS 24 software. The results show that brand image has a positive and significant effect on willingness to pay premium with a coefficient of 0.45 (p<0.01), and perceived quality has a positive and significant effect with a coefficient of 0.39 (p<0.01). Simultaneously, both variables explain 54.2% of the variance in willingness to pay premium. These findings confirm that strengthening brand image and improving consumer-perceived product quality are key strategies for MSME actors to increase the selling value and competitiveness of local products
Abstract:The emergence of consumer boycotts driven by socio-political issues reflects a fundamental shift in consumer behavior in the digital era. In Indonesia, a country characterized by high religiosity and extensive social media…
ia engagement, the rapid dissemination of negative information through electronic word of mouth (e-WOM) can trigger strong emotional reactions toward brands. Starbucks Indonesia represents a salient case in which the brand became associated with the Israel–Palestine conflict, generating moral debates, religious sentiments, and intense brand-related hostility in digital spaces. In this context, consumers act not merely as rational economic actors, but as moral agents whose purchasing decisions are influenced by deeply held values and beliefs. This study aims to examine the effects of e-WOM and religiosity on purchase intention, with brand hate serving as a moderating variable among Starbucks consumers in Indonesia. Specifically, the research investigates how exposure to negative online narratives and consumers’ religiosity shape emotional responses in the form of brand hate, and how these responses influence purchasing intentions within a boycott context. A quantitative research design was employed using a survey method targeting Starbucks consumers in Indonesia who were aware of the boycott related to the Israel–Palestine conflict. Data were collected through structured questionnaires and analyzed using structural equation modeling to assess both direct and indirect relationships among variables, including the moderating role of brand hate. This approach enables a comprehensive understanding of the psychological and behavioral mechanisms underlying consumer responses to value-laden and morally sensitive issues. The findings reveal that electronic word of mouth has a significant effect on purchase intention. Religiosity also influences purchase intention, both directly and indirectly through the formation of brand hate. Moreover, brand hate significantly moderates the relationship between e-WOM and purchase intention, such that higher levels of brand hate intensify the decline in consumers’ willingness to purchase. These results highlight the critical role of morally driven negative emotions in explaining reduced purchase intention during boycott movements. This study contributes theoretically by extending consumer behavior literature through the integration of digital communication, religiosity, and negative brand emotions within a single conceptual framework. Practically, the findings suggest that global brand managers should adopt culturally and religiously sensitive communication strategies and proactively manage digital narratives to mitigate the escalation of brand hate amid socio-political controversies.
Abstract:The purpose of this study is to explain the Early Islamization Pattern in Southeast Asia: Its Contribution to Global Peace Efforts. This study uses the Constructive Critical History Method. This historical science is a…
a new historical science that focuses on problem solving and finding solutions to problems so that humans as historical actors can enjoy a better life in the present and in the future. This research finds that the “Pattern of Islamization of Trade and Civilizational Dialogue” is the “Early Pattern of Islamization in Southeast Asia.” This pattern took place from the end of the 7th century to the beginning of the 16th century. The agents of Islamization were Islamic traders or Islamic scholars who worked as traders. The weakness of this pattern is that it takes a long time. To achieve good results, this pattern requires the willingness and awareness of both the agents of Islamization and the indigenous population in undergoing the process of Islamization. This pattern does not have a negative impact on innocent Muslims and non-Muslims or those who live elsewhere. This pattern is carried out in a healthy and friendly manner that does not trigger cases of Islamophobia. Conclusion. This research contributes to overcoming the global impasse in addressing the crises, conflicts, wars, and disasters that emerged after COVID-19.
Abstract:This study examines the transformation of digital marketing communication that positions visual elements as the primary component in event promotion on social media, particularly Instagram. This shift is driven by changes…
s in audience behavior, which has become more responsive to visual stimuli than to textual information. The research problem focuses on how visual elements are constructed as an effective persuasive communication strategy to capture attention, evoke emotions, and influence audience perceptions and interests through the peripheral route based on the Elaboration Likelihood Model framework. The study employs a qualitative approach using content analysis of 11 Instagram posts from @colorrunfestivalid selected through purposive sampling, supported by observation and interviews. The findings indicate that visual dominance reaches 82%, characterized by the use of bright colors, expressions of happiness, and interactive activities that effectively generate emotional appeal and rapid audience engagement. Most audiences pay greater attention to visuals than to text and demonstrate a willingness to participate after viewing the experiential representations presented. The psychological effect of fear of missing out further reinforces this response. The persuasion process is found to occur predominantly through the peripheral route, marked by low cognitive elaboration and a high reliance on visual cues. The study concludes that visuals function as the primary determinant of effective digital persuasive communication, as they simultaneously construct meaning, emotion, and experiential expectations. The novelty of this research lies in affirming visuals as the core of digital persuasion strategies through the integration of emotional, social, and psychological dimensions, while also reinforcing the dominance of the peripheral route as a key mechanism in contemporary media consumption.
Abstract:Local wisdom refers to the cultural values and norms that regulate people's daily lives. These values and norms, which are ingrained and considered correct, guide the behavior of the local community. God's servants are…
rvants are individuals chosen and appointed by God to serve His people. Willingness to serve, loyalty in carrying out service, and no discrimination in serving others are manifestations of the commitment and motivation that exist within the servant. The aim of this research is to provide an overview of local wisdom related to commitment to love and devotion to God. To achieve this goal, a qualitative descriptive approach was used, which includes describing a commitment to love God, understanding God's work throughout history, and exploring its practical applications. The research methodology includes a thorough review of relevant literature and Biblical texts to gather comprehensive information. The findings of this research reveal that commitment to God is a fundamental aspect of local wisdom. By continuing to obey His commandments, Christians can protect themselves from the effects of their current circumstances. Therefore, the findings of this research emphasize the need for unwavering faith and obedience in upholding our devotion as a community in worship.
Abstract:Health development in Indonesia generally aims to increase awareness, ability and willingness to live healthily for every resident in order to achieve the highest level of health, especially during the Covid-19 pandemic.…
The aim of this research is to determine the influence of knowledge, attitudes and support from health workers on the implementation of health protocols during the Covid-19 pandemic among visitors at Tanjung Pura Hospital, Langkat Regency. The method in this research uses an analytical survey with a cross-sectional approach. The research population was all visitors to Tanjung Pura Regional Hospital in October 2022 with a total sample of 96 people using the Accidental Sampling technique. The data collected was obtained by interviews using a questionnaire. Data analysis used univariate and bivariate analysis. The results of the study showed that knowledge was poor as much as 57.3%, positive attitude was 56.3%, support from health workers was poor as much as 53.1%. The results of bivariate analysis show that the knowledge variable is 0.000, attitude is 0.001, support from health workers is 0.001. So it can be concluded that there is an influence of the variables of knowledge, attitudes and support of health workers on the implementation of health protocols during the Covid-19 pandemic. It is recommended that hospitals implement strict health protocol checks, such as carrying out checks at hospital entrances, making regulations regarding health protocol raids, and imposing sanctions for those who do not comply with health protocols.