Jurnal Media Wahana Ekonomika最新文献

{"title":"Pengaruh Tingkat Pendidikan Dan Semangat Kerja Terhadap Kinerja Karyawan Pada PT. Entrepreneur Multi Technology","authors":"Reina Damayanti, Adie Kurbani, B. Saputra","doi":"10.31851/jmwe.v20i4.12741","DOIUrl":"https://doi.org/10.31851/jmwe.v20i4.12741","url":null,"abstract":"ABSTRAK\u0000Penelitian ini bertujuan untuk menguji hipotesis pengaruh tingkat pendidikan dan semangat kerja terhadap kinerja karyawan pada PT. Entrepreneur Multi Technology. Populasi penelitian ini adalah seluruh karyawan PT. Entrepreneur Multi Technology berjumlah 60 karyawan. Teknik pengambilan sampel adalah sampling jenuh dengan mengambil seluruh populasi, jumlah sampel sebanyak 60 Responden. Teknik analisis data penelitian menggunakan analisis inferensial meliputi analisis regresi sederhana, analisis regresi linear berganda, koefisien determinasi serta uji hipotesis. Hasil uji hipotesis dari uji t diperoleh nilai signifikan tingkat pendidikan 0.01 < 0.05 artinya secara parsial tingkat pendidikan (X1) berpengaruh signifikan terhadap kinerja karyawan (Y). Diperoleh nilai signifikan semangat kerja 0.000 < 0.05  artinya secara parsial semangat kerja (X2) berpengaruh signifikan terhadap kinerja karyawan (Y). Hasil pembahasan uji F memperoleh nilai signifikansi 0.000 < 0.05 dan hasil analisis koefisien determinasi memperoleh nilai R Square 0.755 artinya secara simultan tingkat pendidikan (X1) dan semangat kerja (X2) berpengaruh signifikan terhadap kinerja karyawan (Y) sebesar 75.5 % sedangkan sebanyak  24.5% dipengaruhi oleh variabel lain.\u0000Kata Kunci: tingkat pendidikan, semangat kerja, kinerja karyawan.\u0000 \u0000ABSTRACT\u0000This study aims to test the hypothesis of the effect of education level and spirit at work on employee performance at PT. Entrepreneur Multi Technology. The population of this research is all employees of PT. Entrepreneur Multi Technology has 60 employees. The sampling technique is saturated sampling by taking the entire population, the total sample is 60 respondents. Research data analysis techniques using inferential analysis include simple regression analysis, multiple linear regression analysis, the coefficient of determination, and hypothesis testing. The results of the hypothesis test from the t-test obtained a significant value of education level 0.01 <0.05 meaning that partially the level of education (X1) has a significant effect on employee performance (Y). Obtaining a significant value of morale 0.000 <0.05 means that partial morale (X2) has a significant effect on employee performance (Y). The results of the discussion of the F test obtained a significant value of 0.000 <0.05 and the results of the analysis of the coefficient of determination obtained an R Square value of 0.755 meaning that simultaneously the level of education (X1) and spirit at work (X2) had a significant effect on employee performance (Y) by 75.5% while as much as 24.5% were influenced by other variables.\u0000Keywords : level of education, spirit at work, employee performance.","PeriodicalId":285633,"journal":{"name":"Jurnal Media Wahana Ekonomika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140473113","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Determinasi Agresivitas Pajak dengan Profitabilitas sebagai Variabel Moderasi","authors":"Cindy Dhinar Safira, Sartika Wulandari","doi":"10.31851/jmwe.v20i4.14006","DOIUrl":"https://doi.org/10.31851/jmwe.v20i4.14006","url":null,"abstract":"ABSTRAK\u0000Studi ini bermaksud mengungkap peran profitabilitas sebagai pemoderasi leverage, capital intensity, dan inventory intensity terhadap agresivitas pajak. Variabel independen meliputi leverage, capital intensity, dan inventory intensity, sedangkan agresivitas pajak menjadi variabel dependen dan profitabilitas sebagai variabel moderasi. Metode penelitian melibatkan pengumpulan data sekunder laporan tahunan perusahaan sektor barang konsumen primer yang tercatat pada Bursa Efek Indonesia periode 2020-2022, dengan purposive sampling pada 47 perusahaan. Studi ini mengindikasikan terdapat dampak konkret dari leverage terhadap agresivitas pajak. Sementara itu, tidak ditemukan dampak konkret dari capital intensity, inventory intensity, dan profitabilitas terhadap agresivitas pajak. Selain itu, hasil studi juga menunjukkan profitabilitas tidak memoderasi leverage, capital intensity, dan inventory intensity terhadap agresivitas pajak.\u0000Kata Kunci: Agresivitas Pajak, Capital Intensity, Inventory Intensity, Leverage, Profitabilitas.\u0000 \u0000ABSTRACT\u0000The research intends to unveil the role of profitability as a moderator between leverage, capital intensity, and inventory intensity with tax aggressiveness. Independent variables encompass leverage, capital intensity, and inventory intensity, while tax aggressiveness is the dependent variable, and profitability iss the moderation variable. The research method involves collecting secondary data sources from annual reports of primary consumer goods sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period, employing purposive sampling for 47 companies. The findings indicate that leverage significantly influences tax aggressiveness, however, no significant effects were observed for capital intensity, inventory intensity, and profitability on tax aggressiveness.  Furthermorethe results also demonstrate that profitability does not moderate the relationships between leverage, capital intensity, and inventory intensity with tax aggressiveness.\u0000Keywords : Capital Intensity, Inventory Intensity, Leverage, Profitability, Tax Agresiveness.","PeriodicalId":285633,"journal":{"name":"Jurnal Media Wahana Ekonomika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140492346","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Struktur Kepemilikan dan Kinerja Perusahaan di Indonesia: Efek Moderasi Kualitas Audit","authors":"Kennardi Tanujaya, Nancy Monica Caroline Simanjuntak, Anita Anita","doi":"10.31851/jmwe.v20i4.13900","DOIUrl":"https://doi.org/10.31851/jmwe.v20i4.13900","url":null,"abstract":"ABSTRAK\u0000Studi ini memiliki dua tujuan utama, yang pertama adalah menguji secara langsung dampak struktur kepemilikan terhadap kinerja perusahaan. Tujuan kedua adalah menguji pengaruh variabel moderasi kualitas audit terhadap pengaruh struktur kepemilikan terhadap kinerja perusahaan. Data diperoleh dari laporan masing-masing perusahaan non-keuangan yang terdaftar di BEI dan menggunakan purposive sampling . Panel regresi digunakan sebagai metode penelitian. Sebanyak 436 perusahaan non-keuangan terdaftar di BEI sebagai sampel. Hasil penelitian menunjukkan bahwa konsentrasi kepemilikan berpengaruh positif signifikan terhadap kinerja perusahaan. Penelitian ini memberikan wawasan baru tentang hubungan antara konsentrasi kepemilikan, kepemilikan manajerial, kinerja perusahaan, dan kualitas audit. Hasilnya dapat menjadi referensi bagi manajemen dalam mengambil keputusan serta kebijakan perusahaan yang berhubungan dengan struktur kepemilikan dan kinerja perusahaan.\u0000Kata Kunci : Konsentrasi Kepemilikan, Kepemilikan Manajerial, Kinerja Perusahaan, Kualitas Audit.\u0000 \u0000ABSTRAK\u0000Penelitian ini mempunyai dua tujuan utama, tujuan pertama adalah untuk menguji secara langsung pengaruh struktur kepemilikan terhadap kinerja perusahaan. Tujuan kedua adalah untuk menguji pengaruh variabel moderasi kualitas audit terhadap pengaruh struktur kepemilikan terhadap kinerja perusahaan. Data diperoleh dari laporan masing-masing perusahaan non keuangan yang terdaftar di BEI dan menggunakan purposive sampling. Regresi panel digunakan sebagai metode penelitian. Sebanyak 436 perusahaan non keuangan yang terdaftar di BEI sebagai sampel. Hasil penelitian menunjukkan bahwa konsentrasi kepemilikan berpengaruh positif signifikan terhadap kinerja perusahaan. Penelitian ini memberikan wawasan baru mengenai hubungan antara konsentrasi kepemilikan, kepemilikan manajerial, kinerja perusahaan, dan kualitas audit. Hasilnya dapat menjadi acuan bagi manajemen dalam mengambil keputusan dan kebijakan perusahaan terkait struktur kepemilikan dan kinerja perusahaan.\u0000Kata Kunci : Konsentrasi Kepemilikan, Kepemilikan Manajerial, Kinerja Perusahaan, Kualitas Audit.","PeriodicalId":285633,"journal":{"name":"Jurnal Media Wahana Ekonomika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140492192","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Media Sosial dan Motivasi Konsumen Terhadap Keputusan Pembelian Produk Din’s Nusantara di Desa Tugumulyo Kecamatan Lempuing Kabupaten OKI","authors":"Erdiansyah Erdiansyah, M. Irfan, Erfan Robyardi","doi":"10.31851/jmwe.v20i4.14589","DOIUrl":"https://doi.org/10.31851/jmwe.v20i4.14589","url":null,"abstract":"ABSTRAK \u0000Perkembangan era digital dan media sosial tentu menjadi pemicu bagi masyarakat untuk melakukan transaksi jual beli terhadap produk “Din’s Nusantara” secara efektif kemudian didukung oleh perkembangan dorongan motivasi konsumen untuk mempunyai dan memakai produk “Din’s Nusantara”. Informasi-informasi mengenai produk yang di pasarkan tentu dapat mempengaruhi pengambilan keputusan. Riset ini memiliki tujuan guna mengetahui Pengaruh Media Sosial dan Motivasi Konsumen terhadap Keputusan Pembelian produk “Din’s Nusantara” di Desa Tugumulyo Kec. Lempuing Kab. OKI. Metode penelitian kuantitatif menjadi metode yang digunakan pada riset ini. Teknik purposive sampling merupakan teknik yang digunakan oleh peneliti menetapkan 85 responden. Wawancara dan kuesioner menjadi teknik pengumpulan data, kemudian diolah menggunakan bantuan aplikasi SPSS Versi 22 For Windows. Hasil riset ini menunjukkan bahwa Media Sosial dan Motivasi Konsumen berpengaruh signifikan terhadap Keputusan Pembelian Produk “Din’s Nusantara” di Desa Tugumulyo Kec. Lempuing Kab. OKI. \u0000Kata Kunci: Media Sosial, Motivasi Konsumen, Keputusan Pembelian. \u0000  \u0000ABSTRACT \u0000The development of the digital era and social media is certainly a trigger for the public to carry out buying and selling transactions for \"Din's Nusantara\" products effectively then supported by the development of consumer motivation to own and use \"Din's Nusantara\" products. Information about the products being marketed can certainly influence decision making. This research aims to determine the effect of social media and consumer motivation on purchasing decisions for \"Din's Nusantara\" products in Tugumulyo Village, Kec. Lempuing Regency. OKI. Quantitative research method is the method used in this research. Purposive sampling technique is a technique used by researchers to determine 85 respondents. Interviews and questionnaires became data collection techniques, then processed using the SPSS Version 22 For Windows application. The results of this research indicate that social media and consumer motivation have a significant effect on purchasing decisions for \"Din's Nusantara\" products in Tugumulyo Village, Kec. Lempuing Regency. OKI. \u0000Keywords : Social Media, Consumer Motivation, Purchase Decision.","PeriodicalId":285633,"journal":{"name":"Jurnal Media Wahana Ekonomika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140492040","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Kepercayaan Diri Dan Motivasi Kerja Terhadap Kinerja Karyawan Pada PT. Pelabuhan Indonesia (Persero) Regional II Palembang","authors":"Made Satriawan, Yasir Arafat, Ninin Non Ayu Salmah","doi":"10.31851/jmwe.v20i4.12759","DOIUrl":"https://doi.org/10.31851/jmwe.v20i4.12759","url":null,"abstract":"ABSTRAK\u0000Penelitian ini bertujuan untuk menguji hipotesis pengaruh kepercayaan diri terhadap kinerja karyawan, motivasi kerja terhadap kinerja karyawan serta kepercayaan dan motivasi kerja secara bersama-sama terhadap kinerja karyawan pada PT. Pelabuhan Indonesia (Persero) Regional II Palembang.  Metode penelitian ini adalah kuantitatif dan asosiatif. Variabel dalam penelitian ini variabel bebas dan variabel independen, dalam penelitian ini adalah kepercayaan diri dan motivasi kerja sedangkan variabel dependen adalah kinerja karyawan. Populasi dalam penelitian ini adalah karyawan PT. Pelabuhan Indonesia (Persero) Regional II Palembang berjumlah 70 orang sedangkan teknik pengambilan sampel adalah teknik sampling jenuh sebanyak 70 responden. Menggunakan uji instrumen, validitas, dan realiabilitas. Serta uji asumsi klasik yaitu uji normalitas, uji multikolinieritas dan uji heteroskedasitas. Teknik analisis data yang digunakan adalah analisis regeresi linier berganda, analisis koefisiensi determinasi. Uji hipotesis yaitu uji t (parsial) dan uji F (simultan). Hasil uji menyimpulkan secara parsial kepercayaan diri (X1) berpengaruh signifikan terhadap kinerja karyawan (Y) dengan nilai signifikan 0,000 < 0,05 dan variabel motivasi kerja (X2) berpengaruh signifikan terhadap kinerja karyawan (Y) dengan nilai signifikan 0,000 < 0,05, Hasil uji F secara simultan diperoleh nilai signifikan 0,000 < 0,05. Dapat disimpulkan bahwa ada pengaruh yang signifikan secara simultan kepercayaan diri dan motivasi kerja terhadap kinerja karyawan PT. Pelabuhan Indonesia (Persero) Regional II Palembang. Hasil uji determinasi sebesar 0,650 yang menunjukkan hasil pembahasan dan kemudian memiliki hubungan yang kuat. Sehingga dapat membentuk penjelasan sebesar 65%, sebagian sisanya dipengaruhi oleh variabel lain yang tidak dimasukkan dalam model penelitian.\u0000Kata Kunci: Kepercayaan diri, motivasi kerja, kinerja karyawan.\u0000 \u0000ABSTRACT\u0000This study aims to test the hypothesis of the effect of self-confidence on employee performance, work motivation on employee performance and work trust and motivation together on employee performance at PT. Pelabuhan Indonesia (Persero) Regional II Palembang”, This research method is quantitative and associative. The variables in this study are independent variables and independent variables, in this study are self-confidence and work motivation while the dependent variable is employee performance. The population in this study is employees of PT. Pelabuhan Indonesia (Persero) Regional II Palembang totaled 70 people while the sampling technique was a saturated sampling technique of 70 respondents. normality, multicollinearity test and heteroscedasity test. The data analysis techniques used are multiple linear regression analysis, determination coefficient analysis. The hypothesis test is the t test (partial) and the F test (simultaneous). The test results concluded that partial self-confidence (X1) had a significant effect on employee performance (Y) wit","PeriodicalId":285633,"journal":{"name":"Jurnal Media Wahana Ekonomika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140492135","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Lingkungan Kerja Dan Stres Kerja Terhadap Kinerja Karyawan Pada Hotel Batiqa Palembang","authors":"Andi Alif Akbar, M. Kurniawan, Benny Usman","doi":"10.31851/jmwe.v20i4.13022","DOIUrl":"https://doi.org/10.31851/jmwe.v20i4.13022","url":null,"abstract":"ABSTRAK\u0000Penelitian ini untuk menguji pengaruh Lingkungan Kerja dan Stres Kerja Terhadap Kinerja Karyawan pada Hotel BATIQA Palembang. Masalah penelitian ini secara parsial dan simultan adalah pengaruh lingkungan kerja dan stres kerja terhadap kinerja karyawan. Populasi dalam penelitian ini adalah berjumlah 73 orang karyawan. Sampel pada penelitian ini didasarkan pada metode sampling jenuh dengan responden 73 orang karyawan. Data dikumpulkan dengan menggunakan angket atau kuisioner.\u0000Kata Kunci: Lingkungan Kerja, Stres Kerja, dan Kinerja.\u0000 \u0000ABSTRACT\u0000This study was to examine the effect of work environment and work stress on employee performance at the BATIQA Hotel Palembang. The problem of this research partially and simultaneously is the influence of the work environment and work stress on employee performance. The population in this research is 73 employees. The sample in this study was based on the saturated sampling method with 73 employees as respondents. Data is collected by using a questionnaire or questionnaire.\u0000Keywords : Work Environment, Work Stress, and Employee.","PeriodicalId":285633,"journal":{"name":"Jurnal Media Wahana Ekonomika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140492486","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Analisis Penerimaan Pajak Rokok, Perhitungan Dana Bagi Hasil Pajak Rokok, Alokasi Dana Bagi Hasil Pajak Rokok Terhadap Pendapatan Daerah Pada Badan Pengelolaan Keuangan Dan Aset Daerah Provinsi Sumatera Selatan","authors":"A. Saputra, Nurmala Nurmala, Hendry Saladin","doi":"10.31851/jmwe.v20i4.14588","DOIUrl":"https://doi.org/10.31851/jmwe.v20i4.14588","url":null,"abstract":"ABSTRAK \u0000Penelitian ini merupakan kajian kuantitatif tersendiri yang berarti menguji spekulasi Penerimaan pajak rokok, Perhitungan  dana bagi hasil pajak rokok, alokasi dana bagi hasil pajak rokok terhadap pendapatan daerah pada Badan Pengelolaan Keuangan Dan Aset Daerah Provinsi Sumatera Selatan D tahuni 2020-2021. Informasi yang digunakan adalah informasi pilihan, populasi dalam penelitian ini adalah 17 kabupaten/kota yang terdaftar di Badan Pengelolaan Keuangan Dan Aset Daerah Provinsi Sumatera Selatan. Dalam penelitian ini pencipta menggunakan contoh 17 informasi meliputi biaya rokok. Prosedur ilmiah yang digunakan dalam penelitian ini adalah berbagai kekambuhan langsung dengan bantuan program SPSS 26 for windows. Hasil uji spekulasi menyimpulkan bahwa sampai batas tertentu bahwa secara parsial variabel penerimaan pajak rokok berpengaruh terhadap pendapatan daerah sebesar 0,00 < 0,05, variabel perhitungan dana bagi hasil pajak rokok berpengaruh signifikan terhadap pendapatan daerah sebesar 0,00 < 0,05, variabel alokasi dana bagi hasil pajak rokok perusahaan tidak berpengaruh signifikan terhadap pendapatan daerah   sebesar 0, 726 > 0,05 dan dapat disimpulkan bahwa secara simultan yaitu terdapat pengaruh antara variabel Penerimaan Pajak Rokok, Perhitungan Dana Bagi Hasil Pajak Rokok dan Alokasi Dana Bagi Hasil Pajak Rokok terhadap pendapatan daerah sebesar 0, 000 < 0,05. \u0000Kata Kunci  :  Penerimaan pajak rokok, Perhitungan  dana bagi hasil  pajak rokok, alokasi pajak rokok, pendapatan daerah. \u0000  \u0000ABSTRACT \u0000This research is a separate quantitative study, which means testing the speculation of cigarette tax revenues, calculation of the profit sharing of cigarette taxes, the allocation of funds for cigarette tax revenues on regional income at the Regional Financial and Asset Management Agency of South Sumatra Province D in 2020-2021. The information used is selected information, the population in this study is 17 districts/cities registered with the Regional Financial and Asset Management Agency of South Sumatra Province. In this study the authors use examples of 17 information that includes the cost of cigarettes. The scientific procedure used in this research is direct looping with the help of SPSS 26 for windows program. The results of the speculation test concluded that to a certain extent the cigarette tax revenue variable had a partial effect on regional income of 0.00 < 0.05, the variable for the calculation of cigarette tax revenue had a significant effect on local revenue of 0.00 < 0.05, the Allocation variable The company's cigarette tax revenue sharing fund has no significant effect on regional income by 0.726 > 0.05 and it can be concluded that simultaneously there is an influence between the variables of Cigarette Tax Revenue, Calculation of Profit Sharing of Cigarette Tax Funds and Allocation of Cigarette Tax Revenue Sharing on regional income of 0.000 < 0.05. \u0000Keywords: Cigarette tax revenue, calculation of cigarette tax revenue shar","PeriodicalId":285633,"journal":{"name":"Jurnal Media Wahana Ekonomika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140492397","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Era Digital Terhadap Perilaku Wirausaha Melalui Media Sosial Pada UMKM","authors":"G. Prihatma, Nurhayani Nurhayani","doi":"10.31851/jmwe.v20i4.13700","DOIUrl":"https://doi.org/10.31851/jmwe.v20i4.13700","url":null,"abstract":"ABSTRAK\u0000Perkembangan teknologi telah mengubah perilaku para wirausaha di Indonesia, terutama di era digital. Indonesia, sebagai negara berkembang, mengalami transformasi dari teknologi tradisional ke teknologi digital. Era Digital menciptakan perubahan dalam proses pemasaran, terutama bagi pelaku usaha mikro, kecil, dan menengah (UMKM). Transformasi ini dikenal sebagai E-Marketing, yang memberikan dampak pada perilaku wirausaha, termasuk keberanian untuk menetapkan harga. Penelitian ini bertujuan untuk memahami pengaruh sistem Era Digital terhadap Perilaku Wirausaha melalui pemanfaatan Social Media. Populasi penelitian mencakup UMKM yang menggunakan media sosial sebagai saluran pemasaran, dengan sampel sebanyak 100 UMKM yang aktif menggunakan media sosial. Data dikumpulkan melalui kuesioner dan dianalisis dengan menggunakan regresi linier berganda untuk mengidentifikasi hubungan antar variabel.\u0000Kata Kunci: Pemasaran Digital, Perilaku Wirausaha, Media Sosial.\u0000 \u0000ABSTRACT\u0000The development of technology has transformed the behavior of entrepreneurs in Indonesia, particularly in a developing country experiencing the transition from traditional to digital technology (the Digital Era). The Digital Era represents a shift in the marketing processes for business players, especially Small and Medium Enterprises (UMKM). One significant change in marketing processes is known as E-Marketing, which has influenced the behavior of UMKM entrepreneurs, such as their willingness to adjust pricing strategies. This research aims to understand the impact of the Digital Era system on Entrepreneurial Behavior through Social Media. The population of this study comprises UMKM that utilizes social media for product marketing, with a sample of 100 actively using social media. Data is collected through questionnaires, and the research analyzes the relationships between variables using Multiple Linear Regression.\u0000Keywords : Digital Era, Entrepreneurial Behavior, Social Era.","PeriodicalId":285633,"journal":{"name":"Jurnal Media Wahana Ekonomika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140492028","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Faktor-Faktor yang Memengaruhi Kualitas Sustainability Report","authors":"Fahira Choirunisah, Inten Meutia, Emylia Yuniarti","doi":"10.31851/jmwe.v20i4.13688","DOIUrl":"https://doi.org/10.31851/jmwe.v20i4.13688","url":null,"abstract":"ABSTRAK\u0000Laporan Keberlanjutan yang berkualitas akan membantu pemangku kepentingan eksternal mengevaluasi kinerja masa lalu dan kemungkinan-kemungkinan di masa depan. Penelitian yang dilakukan ini bertujuan untuk menganalisis pengaruh jenis industri, dewan komisaris yang efektif, dan ukuran perusahaan terhadap kualitas SR pada perusahaan di Indonesia. Dalam metode peneltian ini populasi yang digunakan ialah perusahaan go public yang terdaftar di Bursa Efek Indonesia tahun 2021. Teknik yang digunakan dalam pengambilan yaitu purposive sampling dan jumlah sampel akhir sebanyak 289 perusahaan. Penelitian ini menggunakan analisis regresi berganda. Hasil penelitian variabel pertama yaitu jenis industri yang menggunakan variabel dummy menunjukkan bahwa tidak ada beda antara high-profile dan low-profile terhadap kualitas SR. Sedangkan pada variabel kedua yaitu efektivitas dewan komisaris dan ukuran Perusahaan juga memiliki pengaruh yang positif dan signifikan terhadap kualitas SR. Pengujian ini merupakan penelitian terbaru di Indonesia dimana kualitas laporan keberlanjutan diukur dengan melihat kuantitas sebagai dimensi content dan kualitas sebagai dimensi credibility dan communication. Kuantitas laporan keberlanjutan dilihat berdasarkan peraturan baru OJK/16/2021. Sedangkan kualitas diukur dengan melihat penerapan standar pelaporan keberlanjutan eksternal, jaminan laporan oleh pihak ketiga yang independen, pencantuman tabel, grafik dan gambar dalam laporan keberlanjutan.\u0000Kata Kunci: Kualitas Laporan Keberlanjutan, Jenis Industri. Efektivitas Dewan Komisaris. dan Ukuran Perusahaan.\u0000 \u0000ABSTRACT\u0000A quality Sustainability Report will help external stakeholders untangle past performance and future possibilities. This research aims to analyze the influence of industry type, effective board of commissioners, and company size on the quality of SR in companies in Indonesia. In this research method, the population used is publicly traded companies listed on the Indonesia Stock Exchange in 2021. The technique used in the collection was purposive sampling and the final sample size was 289 companies. This research uses multiple regression analysis. The results of the research on the first variable, namely the type of industry using a dummy variable, show that there is no difference between high-profile and low-profile on SR quality. Meanwhile, the second variable, namely the effectiveness of the board of commissioners and company size, also has a positive and significant influence on the quality of SR. This test is the latest research in Indonesia where peak quality is measured by looking at quantity as a content dimension and quality as a dimension of credibility and communication. The quantity of subscription reports is seen based on the new regulations OJK/16/2021. Meanwhile, quality is measured by looking at standard provisions for reporting external permits, guarantees by independent third parties, inclusion of tables, graphs and pictures in the wishes report.\u0000Key","PeriodicalId":285633,"journal":{"name":"Jurnal Media Wahana Ekonomika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140492158","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Intensitas Aset Tetap Dan Preferensi Risiko Eksekutif Terhadap Tax Avoidance Pada Sektor Pertambangan Di BEI","authors":"Y. Kartika, Andri Eko Putra, Emilda Emilda, M. Najib","doi":"10.31851/jmwe.v20i3.13501","DOIUrl":"https://doi.org/10.31851/jmwe.v20i3.13501","url":null,"abstract":"ABSTRAK                                                       Penelitian ini  mendapatkan bukti empiris tentang pengaruh kekuatan sumber daya tetap dan kecenderungan risiko pemimpin terhadap penghindaran pajak. Populasi yang digunakan ialah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2016-2020, dengan jumlah total sampel sebanyak 15 perusahaan. Menggunakan metode sampling purposive teknik analisis data adalah analisis regresi berganda. Hasil pengujian dari analisis regresi linear berganda dapat disimpulkan  bahwa sumber daya tetap secara parsial berpengaruh terhadap penghindaran pajak. Kecenderungan risiko pemimpin secara parsial berpengaruh terhadap penghindaran pajak. Secara simultan, sumber daya tetap dan kecenderungan risiko pemimpin  berpengaruh terhadap penghindaran pajak. Kata kunci : kekuatan sumber daya tetap, kecenderungan risiko pemimpin, dan penghindaran pajak.   ABSTRACT This study obtains empirical evidence about the effect of fixed resource power and leader risk on tax avoidance. The population used is mining companies listed on the Indonesia Stock Exchange for the 2016-2020 period, with a total sample of 15 companies. Using purposive sampling method, the data analysis technique is multiple regression analysis. The results of research with multiple linear regression analysis can be ascertained that the fixed resources partially affect tax avoidance. interested in partially withdrawing the effect on tax avoidance. Simultaneously, fixed resources and leadership tendencies have an effect on tax avoidance. Keywords : fixed resource power, leader risk propensity, and tax avoidance.","PeriodicalId":285633,"journal":{"name":"Jurnal Media Wahana Ekonomika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139282855","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}