Journal of Management and Administration Provision

The Influence of Profitability, Leverage, Company Size, and Fixed Asset Intensity on Tax Avoidance in the Consumer Goods Industry

Dimas Ilham Nur Rois, Agni Astungkara, Sari Kurniati, Aini Nur Hasanah — Tue, 20 Aug 2024 00:00:00 +0700

This research aims to analyze the influence of profitability, leverage, and asset intensity on tax avoidance. This research includes quantitative research using secondary data obtained from company annual reports. The population of this research is companies in the consumer goods and industrial sector listed on the Indonesia Stock Exchange (BEI) in 2020-2022. A total of 103 samples were selected using the purposive sampling method and analyzed using multiple linear regression. The research results show that profitability, leverage, and company size affect tax avoidance, while fixed asset intensity does not affect tax avoidance. The limitations of this research are still limited to the goods industry and consumption sectors.

Optimizing Culture and Tourism in Spurring Local Economic Growth in Bulukumba Regency

Abdul Rahman — Wed, 21 Aug 2024 00:00:00 +0700

This study aims to analyze the relationship between cultural and tourism factors with local economic growth in Bulukumba Regency. In this study, a quantitative approach was used with data collection through a survey involving respondents from various sectors, including local communities, tourism actors, and local governments. The data were analyzed using statistical methods to identify the influence of culture and tourism on the local economy. The results of the study indicate that cultural activities such as traditional events and the development of tourism infrastructure have a significant contribution to local economic growth, especially in terms of increasing community income and creating jobs. However, the study also underlines the need for improved infrastructure, tourism diversification, and more active community participation to optimize the economic potential derived from the cultural and tourism sectors in Bulukumba Regency.

Marketing Strategy in Improving Sales of Syar’i Clothing Azra Collection in Sidenreng Rappang Regency

Vina Tri Agustina, Pratiwi Ramlan, Rahman Yakub — Thu, 29 Aug 2024 00:00:00 +0700

The level of competition in the business world requires every seller to be able to carry out their marketing activities more effectively and efficiently. The purpose of this study is to determine how the marketing strategy of Azra Collection's sharia clothing increases sales, and to determine what factors influence the marketing of Azra Collection's sharia clothing. The population in this study were consumers of Azra Collection's sharia clothing store using the Accidental Sampling technique using the Slovin formula, so that 50 consumers were obtained as respondents. The research method uses quantitative research. Data collection techniques used in this study are using Observation, Literature Study, Interview, and Questionnaire techniques. The data analysis techniques used are simple linear regression coefficient analysis, t-test statistical analysis and F-test statistical analysis and processed using the SPSS application. The results of the study showed that marketing strategies had a significant effect on sales at the Azra store.

Analysis of the Application of Rhetorical Style in the Interview Process of Passport Making

Muh. Asri Wahyuddin, Mujahid Mujahid, Andi Vita Sukmarini — Thu, 29 Aug 2024 00:00:00 +0700

This study aims to: (1) analyze the application of rhetorical styles by immigration officers in the passport interview process at the Makassar Class 1 TPI Immigration Office and its impact on the interaction between officers and passport applicants, and (2) identify the obstacles faced by interview officers in applying these rhetorical styles. Using a qualitative descriptive approach and case study, data were collected through interviews, observations, and document analysis. The research location was at the Makassar Class 1 TPI Immigration Office, lasting for two months. Primary data were obtained from interviews and observations, while secondary data came from official documents and related literature. Data analysis techniques include reduction, organization, presentation, interpretation, and drawing conclusions, with validity tested using triangulation of sources, time, and methods. The results of the study indicate that immigration officers use various rhetorical styles, such as persuasive, assertive, straightforward, and authoritative, to explain the passport application procedure, convince applicants, and ensure compliance, with elements of ethos, pathos, and logos appearing in the interaction. The application of effective rhetorical styles has a positive impact on the interaction between officers and applicants, increasing compliance and the efficiency of the interview process. The challenges faced by officers include adjusting rhetorical style to the diverse preferences of applicants, dealing with applicants with different backgrounds, maintaining a balance between clarity of information and friendliness, and time constraints when the number of applicants is large.

Analysis of Brilink Arif Cell Agent Service towards Customer Satisfaction

Nur Awandah, Sofyan B, Rahman Yaqub — Thu, 29 Aug 2024 00:00:00 +0700

Customer Satisfaction of BRILink Arif Cell Agents, Rappang Branch. By using a survey method with a questionnaire distributed to customers who use the BRILink Arif Cell service. The population in this study were customers of BRILink Arif Cell Agents, Rappang Branch, carried out using the Accidental Sampling technique using the Slovin formula, so that 63 consumers were obtained as respondents. The research method uses quantitative research. The data used are primary data obtained using questionnaires, observations, interviews, and documentation. The data analysis technique used is validity and reliability test analysis, using the IBM SPSS statistical application 26.6.

The Influence of Mobile Banking Service Quality on Customer Satisfaction

Muhammad Rifky Pratama, Marliyah Marliyah, Budi Dharma — Thu, 19 Sep 2024 00:00:00 +0700

This study aims to determine the effect of BSI Mobile Banking Service Quality on Customer Satisfaction (Case Study of Students of the Faculty of Islamic Economics and Business, UIN SUMATRA UTARA). The research method used is quantitative. The data source for this research is Bank Syariah Indonesia (BSI) mobile banking customers who are Fakultas Ekonomi Dan Bisnis Islam Students at Uin Sumatra Utara, and uses primary data. By using a collection technique through a questionnaire (questionnaire). The data analysis technique used in this study is to test the quality of the data, namely validity and reliability tests, multiple linear regression tests, and t tests. After going through quantitative procedures, this study obtained the reSumatra Utaralts that Mobile Banking Service Quality had an effect on Customer Satisfaction as evidenced by the correlation test which obtained reSumatra Utaralts of 0.000) <0.05. This means that the service quality variable has a positive and significant effect on customer satisfaction variables. Based on the reSumatra Utaralts of this study, the independent variable (Service Quality) of BSI Mobile has a significant effect on the dependent variable (Customer Satisfaction) of Faculty of Islamic Economics and Business Uin Sumatra Utara students.

The Role of Government and Community Collaboration in the Implementation of Waste Management Policies in Palu City

Fachriza Ariyadi, Fadli Afriandi — Tue, 24 Sep 2024 00:00:00 +0700

Waste management is a crucial issue for the growing city of Palu. Collaboration between the government and the community is the key to effective and sustainable waste management policy implementation. This study aims to describe the collaborative role between the government and the community in the implementation of waste management policies in Palu City. The method used is descriptive, with data collection through observation, in-depth interviews with relevant parties, and analysis of waste management policy documents. The data obtained was analysed qualitatively to provide an overview of the dynamics of collaboration that occurred. The results showed that the Palu City government has played a role in formulating policies, providing waste management facilities and infrastructure, and building a supportive regulatory framework. The government also initiated waste management programmes such as waste banks and temporary disposal sites (TPS)). On the other hand, the role of the community is seen through active participation in these programmes, as well as involvement in waste reduction and recycling activities in their respective neighbourhoods. Nonetheless, challenges are still faced, including the low level of public awareness, the lack of supporting facilities, and inadequate law enforcement. This study concludes that good collaboration between the government and the community is essential in achieving more effective waste management in Palu City. Strengthening collaboration through education, improving facilities, and consistent law enforcement are needed so that waste management policies can be implemented optimally.

Analysis of the Impact of Technological Disruption on the Economic Behavior of Homo Islamicus Consumers in Generation Z

Raudah Uci Mayasari Manik, Isnaini Harahap, Atika Atika — Sat, 28 Sep 2024 00:00:00 +0700

Generation Z, the largest consumer group in the world including Indonesia, will play an active role in consumption trends over the next thirty years. This study aims to analyze how economic technological disruption affects the consumption behavior of Homoislamicus among Gen Z. The research employed a quantitative approach with an online questionnaire distributed to 267 Gen Z respondents at the Al-Ikhlas Dairi Islamic College. Data analysis utilized simple linear regression to test the relationship between technological disruption and Homoislamicus behavior. The findings indicate that economic technological disruption significantly influences the consumption behavior of Gen Z individuals identifying as Homoislamicus at Al-Ikhlas Dairi Islamic College. Regression analysis shows that increased economic technological disruption positively contributes to Gen Z consumption behavior, with a coefficient of 0.357. However, only approximately 11.7% of the variation in Homoislamicus behavior can be explained by this variable, underscoring the importance of further research to understand other factors influencing Gen Z consumption patterns.