JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi

PERAN KUALITAS PELAYANAN, KEPERCAYAAN DAN KEMUDAHAN PENGGUNAAN TERHADAP KEPUASAN KONSUMEN SHOPEE

2024-07-26T14:06:39+07:00

Properly managing and understanding the relationship between service quality, trust, and ease of use is the key to creating a positive customer experience and creating consumer satisfaction. This research aims to determine the influence of service quality, trust, and ease of use on consumer satisfaction. The sampling method uses accidental sampling with a sample size of 100 respondents. The data collection method uses a questionnaire. The analysis tool uses multiple linear regression tests. The research results show that service quality and user friendliness have a significant effect on Shopee consumer satisfaction. The trust variable does not have a significant effect on Shopee consumer satisfaction.

THE INFLUENCE OF E-SERVICE QUALITY, PRICE FAIRNESS, AND PERCEIVED EASE OF USE ON REPURCHASE INTENTION THROUGH CUSTOMER SATISFACTION IN ONLINE FOOD DELIVERY

2024-07-26T14:06:39+07:00

This research tested the mediating role of customers' satisfaction between e-service quality, price fairness, and perceived ease of use on repurchase intention. The data collection method utilized a survey instrument in the form of a questionnaire. This study collected a research sample of 230 users from Jakarta, Indonesia, who had made transactions on an online food delivery app at least five times in the last month. This study used SPSS version 27 and SEM (Structural Equation Model) from the LISREL software version 8.80 to process and analyze research data. The results suggest that e-service quality, price fairness, and perceived ease of use have a significant positive effect on customer satisfaction. The results also indicate a significant positive impact of price fairness and perceived ease of use on repurchase intention. Meanwhile, e-service quality has no effect on repurchase intentions. This study also found that e-service quality, price fairness, and perceived ease of use have a positive effect on repurchase intention through customer satisfaction in the online food delivery app services industry.

ANALISIS KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

2024-07-26T14:06:40+07:00

Abstract.

The research background is due to the failure to achieve the annual motor vehicle tax realization target. The aim of this research is to determine the influence of taxpayer awareness and tax sanctions on motor vehicle taxpayer compliance at the Semarang Regency Samsat Office. The population of this research is all motor vehicle taxpayers in the jurisdiction of Semarang Regency totaling 559,805. The sample using the Slovin formula was 100. The data collection method used a questionnaire. The data analysis method used is multiple linear regression analysis, hypothesis testing, coefficient of determination test. The research results show that taxpayer awareness has a significant effect on taxpayer compliance and tax sanctions do not have a significant effect on taxpayer compliance. It is recommended that Semarang Regency Samsat further strengthen taxpayer awareness by providing good service to taxpayers. Increasing the quality and quantity of services is expected to increase satisfaction with taxpayers as customers thereby increasing taxpayer compliance. By increasing taxpayer compliance it will of course be easier to achieve the specified tax targets.

Keyword:

Taxpayer awareness, tax sanctions, taxpayer compliance

THE INFLUENCE OF SCHOOL PRINCIPAL LEADERSHIP AND TEACHER COMPETENCY ON TEACHER PERFORMANCE WITH WORK MOTIVATION AS AN INTERVENING VARIABLE AT NDHOLO KUSUMO SCHOOL, TLOGOWUNGU DISTRICT, PATI DISTRICT

2024-07-26T14:06:41+07:00

Education is an important factor in efforts to improve the quality of human resources. The aim of this research is to determine and analyze the influence of principal leadership and teacher competence on teacher performance with work motivation as an intervening variable at the Ndholo Kusumo School, Tlogowungu District in Pati Regency.

The population in this study were 55 teachers at the Ndholo Kusumo School, Pati Regency. The sample in this study used the census method, where all members of the population were used as samples. This research variable uses independent variables consisting of the principal's leadership and teacher competence, then teacher performance as the dependent variable and the intervening variable is work motivation which mediates the principal's leadership and teacher competence on teacher performance. The data analysis method uses path analysis.

Based on the calculation results, it was obtained that the t-count value of the principal was 8.394 > t table 2.007, so the principal variable had a positive and significant effect on teacher performance, the t-count value of competency was 3.514 > t table 2.007, so the competency variable had a positive and significant effect on teacher performance and the t-count value of work motivation. is 2.843 > ttable 2.007, then the work motivation variable has a positive and significant effect on teacher performance, the t calculated value of the principal is 4.419 > t table 2.007 then the principal variable has a positive and significant effect on teacher work motivation, the calculated t value of competence is 1.058 < t table 2.007, then the competency variable has no significant effect on teacher work motivation. Path analysis shows that the indirect influence of the principal on teacher performance through work motivation is greater, namely 0.741 > 0.630, compared to the direct influence of the principal on teacher performance and the indirect influence of competence on teacher performance through work motivation is greater, namely 0.253 > 0.227, compared to the direct influence of competence. on teacher performance, so it can be concluded that work motivation is a mediating (intervening) variable between school principals and competence on teacher performance.

It is best for the school principal as a leader to communicate, which is the main key for a leader to be able to know and understand his subordinates. Suggestions for the Ndholo Kusumo Foundation to improve teacher competency in the form of training and competency tests again

PERAN MEDIASI KEPUASAN KERJA PADA PENGARUH KOMPENSASI DAN MOTIVASI KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN YAYASAN NDHOLO KUSUMO DI KABUPATEN PATI

2024-07-26T14:06:41+07:00

Productivity is a comparison between output (results) and input. If productivity increases, efficiency (time-material-labor) and work systems, production techniques and the skills of the workforce will increase. The aim of this research is to determine and analyze the mediating role of job satisfaction on the influence of compensation and work motivation on the work productivity of Ndholo Kusumo foundation employees in Pati Regency.

The population in this study was 85 employees of the Ndholo Kusumo Foundation in Pati Regency. The sample in this study used the census method, where all members of the population were used as samples. This research variable uses independent variables consisting of compensation and work motivation, then work productivity as the dependent variable and the intervening variable is job satisfaction which mediates compensation and work motivation on employee work productivity. The data collection method uses a questionnaire. The data analysis method uses path analysis

The Ndholo Kusumo foundation should include its employees in the BPJS Old Age Security and Pension Guarantee program, and the BPJS health program, then the foundation should implement a rolling system / rotation of job desks and the foundation reduce the workload on its employees or increase the time for completing work.

PENGARUH DEBT TO EQUITY RATIO, RETURN ON ASSET, INVESTMEN OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017

2024-07-26T14:06:42+07:00

Dividend policy is very important to determine the portion of profits that will be turned into retained earnings and which will be distributed to shareholders. This research aims to determine the influence of Debt to Equity Ratio, Return On Assets, Investment Opportunity Set on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2017 period.

The population in this study were 149 manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2017 period. The sample was taken using purposive sampling, and 28 companies were obtained. The data obtained is secondary data using the documentation method. Testing the classical assumptions used in this research is using the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. Hypothesis testing in this research uses multiple regression analysis techniques. The variables in this research are Debt to Equity Ratio (DER), Return On Assets (ROA), Investment Opportunity Set (IOS) and Dividend Policy. The results of this research are (1) Debt to Equity Ratio has a significant effect on dividend policy, this is shown by a significance value of 0.014 < 0.05 (2) Return On Assets has a significant effect on dividend policy, this is shown by a significance value of 0.017 < 0.05 (3) Investment Opportunity Set has a significant effect on dividend policy, this is proven by a significance value of 0.03 < 0.05.

ANALYSIS OF THE INFLUENCE OF HUMAN RESOURCES, WAGES, SATISFACTION, WORK ENVIRONMENT, DISCIPLINE AND MOTIVATION ON THE PERFORMANCE OF PARKING GUARDS IN BOYOLALI CITY

2024-07-26T14:06:43+07:00

This study aims to determine the influence of human resources, wages, job satisfaction, work environment, discipline, and motivation on the performance of parking attendants in Boyolali City.

The research population includes all parking attendants in Boyolali, totaling 150 individuals, with a sample of 60 respondents calculated using the Slovin formula and proportional cluster random sampling technique. The research approach is quantitative, with data collected through observation, questionnaires, and documentation. Data analysis employs multiple linear regression.

The results indicate that the variables of human resources, wages, satisfaction, work environment, and motivation partially have a positive and significant effect on the performance of parking attendants, with the t-count values greater than the t-table values and Sig values < 0.05. However, discipline does not have a significant effect on performance, as indicated by a t-count value of 0.268 < t-table value of 2.000575 and a Sig value of 0.127 > 0.05. Simultaneously, these variables have a positive and significant effect on the performance of parking attendants in Boyolali, with an F-count value of 9.302 greater than the F-table value of 2.28 and a Sig value of 0.00 < 0.05.

The study also found that the recruitment procedures for parking attendants in Boyolali City are unclear, thus it is recommended that the leadership provides clarity in the recruitment procedures to streamline the process

ANALYSIS OF THE INFLUENCE OF LUWES PURWODADI CUSTOMERS' PURCHASING DECISIONS IN TERMS OF SERVICE QUALITY, PRICE, AND LOCATION

2024-07-26T14:06:44+07:00

The current development of the business world has resulted in every human being experiencing changes in patterns of increasingly fierce behavioral competition in the business world. Every company generally wants to be successful and superior in running its business. Every business actor must be sensitive to every change and place an orientation on customer satisfaction, one of which is purchasing decisions which are influenced by several factors, namely service quality, product price, and location. For this reason, this research aims to this research is to determine the influence of purchasing decisions on customers of Luwes Purwodadi in terms of service quality, location and price.

The population in this study were all customers of customers of Luwes Purwodadi. Determining the sample in this research uses Accidental Sampling, namely sampling based on chance, meaning that if the researcher meets someone then that person can be used as a research sample, if the person they meet is suitable as a data source, and the main criteria being that the person they meet is a customer or consumers of customers of Luwes Purwodadi. The data collection method uses interview techniques and questionnaires with a Likert scale. The data analysis method uses the classic assumption test, multiple regression test, and hypothesis testing.

The results of this research are that the service quality variable has a significance value of 0.000 < 0.05 and a t value of 3.948 > t table 1.986. So it can be said that service quality has a positive and significant effect on purchasing decision variables. The product price variable has a significance value of 0.000 <

0.05 and a t value of 7.170 > t table 1.986. So it can be said that product price has a positive and significant effect on purchasing decision variables. The location variable has a significance value of 0.466 > 0.05 and the calculated t value is 0.732 < t table 1.986. So it can be said that location does not affect purchasing decision variables.

The conclusion that can be drawn from this research is that service quality has a positive and significant effect on purchasing decisions at the customers of Luwes Purwodadi. Product prices have a positive and significant effect on purchasing decisions at the customers of Luwes Purwodadi. Location does not have a significant effect on purchasing decisions at the customers of Luwes Purwodadi. It is hoped that further research can improve this research by analyzing other factors that influence purchasing decisions at the customers of Luwes Purwodadi, such as promotions, supporting facilities, and others.

DETERMINAN PERSEPSI HARGA, KUALITAS PRODUK DAN KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN

2024-07-26T14:06:45+07:00

The purpose of this study is to determine the relationship between price perception, product quality, and service quality to customer satisfaction in Mixue Genuksari Semarang City. The population in the study was Mixue Genuksari Semarang City customers. The sampling technique used is incidental sampling with a sample of 100 respondents. Data collection was carried out using questionnaires with Likert scales. The analysis method used in this study is a multiple linear regression analysis method with SPSS 23 application. The results of research based on the t Test, namely H₁, show that price perception has a significant effect on customer satisfaction with a significant value of 0.005 < 0.05. H₂ shows that product quality has a significant effect on customer satisfaction with a significant value of 0.000 < 0.05. H₃ shows that service quality has a significant effect on customer satisfaction with a significant value of 0.000 < 0.05. And based on the results of the value of the coefficient of determination (R²) which shows that the variables of price perception, product quality, and service quality affect customer satisfaction by 72.5%, and the remaining 27.5% are influenced by other variables outside the model. The results of the study partially independent variables consisting of price perception, product quality, and service quality have a positive and significant effect on customer satisfaction in Mixue Genuksari Semarang City. For future research, it is recommended to use other variables that affect customer satisfaction that are not yet in this study, extend the observation time, and increase the number of samples.

PENGARUH PROFITABILITAS, STRUKTUR AKTIVA DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL SEKTOR CONSUMER NON-CYCLICALS

2024-07-26T14:06:47+07:00

The capital structure is a description of the company's finances for sources of financing by calculating the difference between own capital and long-term debt. The purpose of this study is to determine the factors that influence the capital structure of Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange in 2019-2021. The population in this study were all Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange totaling 57 companies. The sample in this study used purposive sampling so that a sample of 30 companies was obtained. The dependent variable in this study is Capital Structure, the independent variables are Profitability (X1), Capital Structure (X2) and Firm Size (X3). The analytical method uses multiple linear regression analysis. Based on the results of data analysis it was concluded that Profitability has no effect on Capital Structure with a significance value of 0.137 > 0.05. Asset structure has no effect on capital structure with a significance value of 0.667 > 0.05. Firm size has an effect on Capital Structure with a significance value of 0.004 <0.05. The coefficient of determination is 8.8%. Advice that can be given to investors is to pay attention to the Company Size ratio because it affects the Capital Structure of the company, so that investment will be more profitable. For future researchers to be able to replace or add other types and sectors so that more accurate results are obtained.

THE IMPACT OF EPS, DPS, BVS, AND ROA TOWARD STOCK PRICE

2024-07-26T14:06:49+07:00

This study is aimed to analyse the significantly impact of Earnings Per Share, Dividend Per Share, Book Value Per Share, and Return On Assets toward Stock Price of Publicily Listed Firms in Jakarta Islamic Index (JII) Period 2009-2013 not only simultaneously but also partially.

This study uses secondary data from Indonesia Capital Market Directory (ICMD) of the firms, Annual Report of the firms, and financial report of the firms from 2009 to 2013. Population in this study is thirty firms which publicily listed firms in Jakarta Islamic Index in the period 2009-2013. Sample in this study is ten firms which are taken based on purposive sampling method.

Data analysis model which is used in this study is Multiple Linear Regression with Panel Data. Hypothesis test which is used in this study are F Test, R² Test, and t Test. The result of hypothesis test shows that Earnings Per Share, Dividend Per Share, Book Value Per Share, and Return On Assets simultaneously have positive significant impact toward Stock Price. The value of R² is 97,5516 % so 97,5516 % of variable Stock Price can be teached by variable Earnings Per Share, Dividend Per Share, Book Value Per Share, and Return On Assets, while the residue 2,4484 % is teached by the other variables in the outside of this study. Earnings Per Share partially has positive significant impact toward Stock Price, while Dividend Per Share, Book Value Per Share, and Return On Assets partially doesn’t have positive significant impact toward Stock Price.

Keywords: Stock Price, Earnings Per Share, Dividend Per Share, Book Value

Per Share, and Return On Assets.

THE EFFECT OF WELFARE AND HEALTH ALLOWANCES ON THE WORK PERFORMANCE OF BRI EMPLOYEES OF THE PATI KARABAN UNIT

2024-07-26T14:06:50+07:00

Work performance is a work result achieved by an employee which is seen from his personal characteristics and perception of his role in work, or a separate form of assessment in implementing and improving his work program. This research aims to determine the effect of welfare and health benefits on the work performance of BRI Karaban Pati unit employees. The population in this study were 31 BRI Karaban Pati unit employees. The sampling method used was non-probability sampling with an accidental sampling technique using the census method. The data analysis technique used in this research is multiple regression with the help of calculations via the SPSS application. The results of the calculations that have been carried out show that the t-calculated value of welfare benefits is 2.804 > t-table 2.048. This shows that the welfare benefits variable has a positive and significant effect on employee work performance, so the calculated t value for health benefits is 4.134 > t table 2.048. This shows that the occupational health benefits variable has a positive and significant effect on employee work performance. The coefficient of determination (R Square) is 0.752. This means that the welfare and health benefits variables have a role of 75.2%, together they are able to explain or explain employee work performance variables. It is best for the BRI Karaban unit to distribute bonuses or commissions in the form of performance levels or based on position and responsibility.

TAX EVASION DETECTION: LEVERAGE, RETURN ON ASSETS, COMPANY SIZE, AND INSTITUTIONAL OWNERSHIP IN INDONESIA

2024-07-26T14:06:50+07:00

This study examines the effect of leverage, Return On Assets (ROA), firm size, and institutional on tax avoidance. This study uses the subject of manufacturing companies listed on the Indonesia Stock Exchange with a research period of 2020 to 2022. The total sample used in this study is 75 manufacturing companies with a research period of 3 years. The sample was selected by purposive sampling method. The relationship and influence between variables is explained using multiple regression analysis method. The results showed that return on assets and firm size had a positive effect on tax avoidance, meanwhile, leverage and institutional have not been able to prove their influence on tax avoidance.

ANALISIS KEPUASAN KERJA KARYAWAN DITINJAU DARI PENGEMBANGAN KARIR, FASILITAS KERJA DAN LINGKUNGAN KERJA

2024-08-01T10:06:29+07:00

The purpose of this study was to analyze the influence of career development, work facilities and work environment on employee job satisfaction in the technical building of PT Selalu Cinta Indonesia in Salatiga. This type of research is quantitative research. The sampling technique used random sampling technique. Data collection using questionnaires. The sample taken was 100 employees who work in the technical building of PT Selalu Cinta Indonesia in Salatiga. The independent variables in this study are career development (X1), work facilities (X2), and work environment (X3) while the dependent variable is employee job satisfaction (Y). The results of the study showed that there was a positive and significant influence on job satisfaction, namely the work environment (X3) with a regression coefficient of 0.362; then the work facility variable (X2) with a regression coefficient of 0.347, and the career development variable (X1) with a regression coefficient of 0.244. The suggestion in this study is the importance of management to improve career development, work facilities and work environment for employee job satisfaction. Such as improving work facilities and work environment and conducting training for career development