PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC)
IBEC:PROCEEDING INTERNATIONAL BUSINESS AND ECONOMIC CONFERENCE (IBEC)
Sekolah Tinggi Ilmu Ekonomi Eka Prasetya
From Face-to-Face to Virtual Interactions: Unraveling the Impact of Technological Advancements on Conformity and Consumer Buying Patterns
This study examines the impact of technological advancements and conformity theory on consumer buying patterns in the digital era. As social interactions and commerce increasingly shift online, understanding the underlying factors influencing consumer decisions becomes essential. Utilizing a quantitative approach, data were collected from 269 members of a youth community through structured questionnaires. The analysis employed multiple linear regression techniques to explore significant relationships among variables. Findings reveal that technological advancements significantly enhance information accessibility and shopping experiences, facilitating faster and more informed purchasing decisions. Furthermore, conformity theory is shown to critically shape buying behavior, with individuals often aligning their choices with group norms. These insights underscore the importance for marketers and companies to leverage technology and social influence dynamics to craft effective marketing strategies, ultimately enhancing consumer engagement and satisfaction in the digital marketplace. This research contributes to the understanding of consumer behavior in the context of rapid technological change and collective social influence.
Copyright (c) 2024 PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) https://creativecommons.org/licenses/by/4.0
The Influence of Attitudes Towards the Environment and Tax Socialization on Taxpayer Compliance (Case Study at Royal Dental Center)
This study aims to determine whether Attitudes Towards the Environment and Tax Socialization have a significant effect on Taxpayer Compliance. This study used a quantitative data method and the data source is primary data. The population in this study consists of all visitors at Royal Dental Center. The sample includes Royal Dental Center visitors who possess a Taxpayer Identification Number (NPWP), totaling 33 respondents, selected using incidental sampling data collection techniques. Data analysis and testing consists of validity tests, reliability tests, descriptive statistical tests, classical assumption tests, multiple regression analysis, partial (T test) and simultaneous (F test) hypothesis testing, as well as the coefficient of determination test. The results of analysis prove that Attitudes Towards the Environment doesn’t have significant effect on Taxpayer Compliance with a T count of 1,150 < T table 2,039. Tax Socialization has a partially significant effect on Taxpayer Compliance with a T count of 2,156 > T table 2,039. Attitudes Towards the Environment and Tax Socialization simultaneously have a significant effect on Taxpayer Compliance with a F count of 11,730 > nilai F table 3,32 and regression coefficient value of 43,9%.
The Effect of Good Corporate Governance and Implementation of Green Accounting on Employee Performance at PT Nusamas Jaya Lestari
The purpose of this study is to determine whether Good Corporate Governance and Green Accounting Implementation have a significant effect on Employee Performance at PT Nusamas Jaya Lestari. This study uses quantitative data methods and the data source is primary data. The population in this study were all permanent employees who worked at PT Nusamas Jaya Lestari as many as 101 employees. The sample in this study were all permanent employees who worked at PT Nusamas Jaya Lestari, totaling 101 respondents using saturated sample data collection techniques. Data analysis and testing consists of validity tests, reliability tests, descriptive statistics, classical assumption tests, multiple linear regression analysis, partial (T test) and simultaneous (F test) hypothesis testing, and determination coefficient tests. The results of this study indicate that Good Corporate Governance has a partially significant effect on Employee Performance with a calculated T value of 2,042 > T table 1,984 and a significant value < 0,05, namely with a value of 0,044 < 0,05. Green Accounting has a partially significant effect on Employee Performance with a T value of 3,832 > T table 1,984 and a significant value < 0,05, namely with a value of 0,000 < 0,05. Good Corporate Governance and Green Accounting simultaneously have a significant effect on Employee Performance with an F value of 14,992 > F table 3,09 and a significant value < 0,05, namely with a value of 0,000 < 0,05. The regression coefficient value is 23,4%.
Copyright (c) 2025 PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) https://creativecommons.org/licenses/by/4.0
Enhancing Employee Performance: The Role Of Accounting Information Systems and Internal Control at the Deli Serdang Regency Inspectorate Office
This study aims to determine the effect of accounting information systems and internal control on employee performance at the Deli Serdang District Inspectorate office. This study uses quantitative methods and the data source is primary data. The sample in this study were permanent employees who worked at the Inspectorate of Deli Serdang Regency totaling 77 respondents using saturated sample data collection techniques. Data analysis and testing consist of a validity test, reliability test, descriptive statistics, classical assumption test, multiple linear regression analysis, partial (T-test) and simultaneous (F test) hypothesis testing, and determination coefficient test. The results of this study indicate that the application of accounting information systems partially has a significant effect on employee performance with a value of T count (2.692) > T table (1.984). Internal control partially affects and is substantial to employee performance with a value of T count (2.116) > T table (1.984). The application of accounting information systems and internal control simultaneously has a significant effect on employee performance with a value of F count (6,992) > F table (3.12) and a coefficient of determination of (14.2%).
OPTIMIZATION OF THE ROLE OF TIKTOK SHOP AND PRODUCT INNOVATION IN THE DEVELOPMENT OF MSMES IN THE TEXTILE FIELD (CASE STUDY: PERNIAGAAN MARKET) MEDAN
Textile MSMEs, which are often small-scale with limited capital, produce a variety of products ranging from fabrics to clothing, with many relying on traditional crafts such as batik. On Jalan Perniagaan, Medan, textile MSMEs are the center of trade in fabrics and textile products, serving the needs of the community and business actors. The purpose of this study was to determine the optimization of the role of Tiktok Shop and product innovation in the development of MSMEs in the textile sector of the Medan Perniagaan market. In conducting this research, the researcher used a quantitative descriptive research method. The location of the research is on Jalan Perniagaan, Medan City. The research time is planned to take place from September 2024 to October 2024. The population used is all textile business actors on Jalan Perniagaan, where the number is 73 entrepreneurs. The sampling technique used is a saturated sample where the entire population is used as a research sample. The conclusion that researchers can draw from the results of this study is that partially and simultaneously there is an influence of Digital Marketing and Product Innovation on development in the Textile Sector of the Medan Perniagaan Market.
The Use of Artificial Intelligence and Accounting Information Systems as Tools to Improve Employee Productivity in MSMEs in Medan Area
This study aims to determine whether Artificial Intelligence and Accounting Information Systems have a significant effect on Employee Productivity in MSMEs in Medan Area. This research uses a quantitative approach conducted on MSMEs spread across the Medan Area area from June 2024 to October 2024. The population of this study were MSMEs spread across the Medan Area which amounted to 1,875 MSMEs. The sample was obtained using the Slovin formula with a percentage error of 10% so that a sample of 95 MSMEs was obtained. The collection technique used was purposive or judgmental sampling. Data analysis and testing consists of validity tests, reliability tests, descriptive statistical tests, classical assumption tests, multiple linear regression analysis, partial (T test) and simultaneous (F test) hypothesis testing, and determination coefficient tests. The results showed that Artificial Intelligence has a significant effect partially on Employee Productivity with a tcount value of 9.979> t table 1.986. The results showed that the Accounting Information System has a significant effect partially on Employee Productivity with a tcount of 2.992> t table 1.986. Artificial Intelligence and Accounting Information Systems simultaneously have a significant influence on Employee Productivity with an Fcount value of 149.280> Ftable value of 3.10 and a regression coefficient value of 76.4%.
The Effect of Digital Marketing and Customer Experience on Customer Loyalty at Maju Bersama Ringroad
To increase company sales can be done in various ways, one of which is by maintaining customer loyalty. In this digital era, maintaining customer loyalty is no longer hindered by distance and time, only with social media alone customers can be contacted. Customer loyalty can also be maintained by improving the customer experience by providing certain offers and bonuses. This research uses quantitative data with the population being customers at Maju Bersama Ringroad. The sample was obtained using the Hair et al. formula so that a sample of 120 respondents was obtained. The results showed that digital marketing and customer experience partially affect customer loyalty at Maju Bersama Ringroad. Then simultaneously, digital marketing and customer experience partially affect customer loyalty at Maju Bersama Ringroad with a coefficient of determination of 58.9%.
The Influence of Tax Incentive and Environmental Concern on Electric Vehicle Purchase Intention (Case Study on Potential Customer of Chery Electric Vehicle)
The purpose of this study is to determine whether Tax Incentive and Environmental Concern have significant effect on EV Purchase Intention. This study uses quantitative data methods, and the data source is primary data. The population in this study are potential customers at PT Medan Oriental Stars. The sample in this study are potential customers that are interested in Electric Vehicles and have Tax Identification Number (NPWP) at PT Medan Oriental Stars in total of 32 respondents using purposive sampling methods. Data analysis and testing consist of validity test, reliability test, descriptive statistics, the classical assumption test, multiple regression analysis, partial hypothesis testing (T test), and simultaneous hypothesis testing (F test), and coefficient of determination test. The results of this study indicate that Tax Incentive doesn’t have significant effect on Purchase Intention of Electric Vehicle with a T count of -0,504 < T table 2,042. Environmental Concern has a partially significant effect on Purchase Intention of Electric Vehicle with a T count 5,471 > T table 2,042. Tax Incentive and Environmental Concern simultaneously have a significant effect on Purchase Intention of Electric Vehicle with a F count 18,816 > F table 3,33 and regression coefficient value of 56,5%.
The Influence of Chatbot and Customer Experience on Customer Satisfaction among Generation Z Shopee Users in Bantan Village
This study examines the impact of chatbot technology and customer experience on customer satisfaction among Generation Z Shopee users in Bantan Village, Medan City. The research employed a quantitative approach, utilizing a sample of 150 Generation Z respondents selected through accidental sampling. Data was collected via questionnaires and analyzed using multiple linear regression analysis. The study investigated three hypotheses: the influence of chatbot on customer satisfaction, the impact of customer experience on customer satisfaction, and the combined effect of both factors. Chatbot usage showed a regression coefficient of 0.332 (p < 0.05), while customer experience demonstrated a stronger influence with a coefficient of 0.450 (p < 0.05). The combined effect of both variables explained 61.9% of the variance in customer satisfaction (R2 = 0.619). These findings suggest that e-commerce platforms should focus on optimizing their chatbot capabilities and enhancing overall customer experience to improve satisfaction levels among Generation Z users. The results indicate that both chatbot technology and customer experience have significant positive impacts on customer satisfaction.
The Impact of Technology Acceptance Model and Perceived Risk on Intention to Use E-Filling in the Industrial Revolution 4.0 Era
This study examines whether the Intention to Use E-Filing significantly influenced by one of the Technology Acceptance Model variables, spesifically Perceived Ease of Use and Perceived Risk. The data source is primary data using quantitative data methods. The population in this study were all employees working at PT. Mahato Inti Sawit in total 164 people. The sample consisted of permanent employees with NPWP who worked at PT. Mahato Inti Sawit and used E-Filing totaling 30 respondents using purposive sampling data collection technique. Data analysis and testing consisted of descriptive statistics, classical assumption tests, multiple regression analysis, partial hypothesis testing (T test) and simultaneous (F test), as well as coefficient determination tests. The results of this study show that one of the Technology Acceptance Model variables, spesifically Perceived Ease of Use, has partially significant impact on the Intention to Use E-Filling with calculated T-count of 4.200.> T-table 2.048. Perceived Risk does not affect the Intention to Use E-Filing with calculated T-count of 1.315 > T-table 2.048. Perceived Ease of Use and Perceived Risk simultaneously have a significant effect on the Intention to Use E-FIling with a calculated F-count of 8.819 > F-table 3.35 and a regression coefficient value of 39.5%.
The Role of Promotion and Brand Image on Purchase Intention Using Online Applications (Case Study at Ayam Kremes Prambanan Restaurant)
This study aims to determine whether promotion and brand image have a significant effect on purchase intention at Ayam Kremes Prambanan Restaurant. This study uses quantitative data methods and the data source is primary data. The population in this study were Medan people who had bought from Ayam Kremes Prambanan Restaurant, Wahidin Street branch with an unknown number. Using the Hair et al formula, 120 samples were obtained as respondents. Data analysis and testing consists of validity test, reliability test, descriptive statistical test, classical assumption test, multiple regression analysis, partial hypothesis testing (T test) and simultaneously (F test), and coefficient of determination test. The results showed that promotion has a partially significant effect on purchase intention with a t value of 3.421> t table 1.975. Brand image has a partially significant effect on purchase intention with a t value of 7.918> t table 1.975. Promotion and brand image simultaneously have a significant effect on purchase intention with an F value of 106.633> F table 3.05 with a regression coefficient value of 57.6%.
The Effect of Sustainability Report Disclosure, Environmental Costs and ISO 14001 Certification on Company Value in Mining Sector Companies Listed on the Indonesia Stock Exchange
This study aims to find out whether the disclosure of Sustainability Report, Environmental Costs and ISO 14001 Certification has a significant effect on the Company Value of mining sector companies listed on the Indonesia Stock Exchange. This study uses quantitative data types and the data source is secondary data. The population in this study is all mining sector companies listed on the Indonesia Stock Exchange starting from the 2019-2023 period which totals 71 companies. The sample from this study amounted to 14 companies for 5 years, namely the 2019-2023 period, namely 70 samples, which were obtained by purposive sampling technique. Data analysis and testing consisted of descriptive statistics, classical assumption tests, multiple regression analysis, partial hypothesis testing (T test) and simultaneously (F test), and determination coefficient test. The results of this study show that the Disclosure of the Sustainability Report has no effect and is not significant on the Company's Value with a calculated T value of 0.035 < T Table 2.01063 with a sig value of 0.972 > 0.05. Environmental Costs have a significant effect on the Company's Value with a calculated T value of 2.477 > T table 2.01063 with a sig value of 0.017 < 0.05. ISO 14001 certification has a significant effect on the Company's Value with an mT value calculated at 3.446 > T table 2.01063 with a sig value of 0.001 < 0.05. The disclosure of Sustainability Report, Environmental Costs, ISO 14001 Certification simultaneously had a significant effect on the Company's Value with an F value of 6.618 > an F value of 2.80 table with a sig value of 0.001 < 0.05. The value of the regression coefficient was 25.2%.
Utilization of E-Commerce and Digital Marketing in Increasing Customer Purchasing Decisions at CV. CS Lestari Jaya Kisaran
At CV. CS Lestari Jaya, a decline in sales is evident due to a continuous decrease in customer purchases. This drop in customer purchasing decisions may be linked to the company's limited use of e-commerce and digital marketing strategies. The aim of this study is to assess how the use of e-commerce and digital marketing can influence customer purchasing decisions at CV. CS Lestari Jaya Kisaran. This research is quantitative in nature, with a population of 149 customers who made purchases at CV. CS Lestari Jaya Kisaran in 2023. The sample size was determined using the Slovin formula with a 5% standard error, resulting in 109 samples. The findings indicate that both e-commerce and digital marketing have a significant impact on customer purchasing decisions, both individually and together. To enhance customer purchasing decisions, it is crucial for CV. CS Lestari Jaya Kisaran to effectively leverage e-commerce platforms and digital marketing strategies. Furthermore, running targeted paid advertising campaigns on these platforms can help reach specific audiences based on demographics and interests, increasing the likelihood of conversions
Green Marketing Strategy and Brand Image: Building Consumer Loyalty for Unilever in Sekip, Medan
This study examines the influence of Green Marketing strategies and Brand Image on Customer Loyalty among Unilever consumers in the Sekip subdistrict of Medan, Indonesia. As climate change and environmental issues increasingly shape consumer preferences, green marketing has become a vital strategy for brands globally. This research adopts a quantitative approach, utilizing a structured questionnaire to collect insights from Unilever consumers who prioritize eco-friendly products and corporate social responsibility. Results reveal that both Green Marketing and Brand Image significantly affect Customer Loyalty, though the impact may be slightly negative if perceived as insincere. Consumers are more loyal to brands that genuinely integrate sustainable practices, as seen in increased loyalty and sales for Unilever’s Sustainable Living Brands in Medan. However, Green Marketing and Brand Image explain only 13.1% of the variance in Customer Loyalty, with the remaining 86.9% influenced by other factors. These findings offer valuable insights for companies seeking to develop sustainable marketing strategies that resonate with environmentally aware consumers.
How Tax Insights and Eco-Perceptions Shape Electric Vehicle Purchase Intentions
This study aims to analyze the influence of tax tariff understanding and perception of eco-friendly products (green products) on the intention to purchase electric vehicles in Medan City, with a sample consisting of Auto2000 Medan Pancing customers. Electric vehicles are considered a potential solution to reduce greenhouse gas emissions and air pollution from conventional motor vehicles. However, the low adoption rate of electric vehicles in Medan indicates challenges in consumer interest factors. This research employed a survey method with 70 respondents from Auto2000 Medan Pancing customers, analyzed using multiple linear regression tests. The results show that both tax tariff understanding and perception of eco-friendly products, both simultaneously and partially, do not significantly affect the intention to purchase electric vehicles. These findings indicate the need for more effective policies and further consumer education on the benefits and advantages of electric vehicles.
Application of Green Marketing and Brand Awareness in Increasing Purchasing Decisions at Starbucks Medan Petisah
This study aims to determine whether Green Marketing and Brand Awareness have a significant effect on Purchasing Decisions at Starbucks Medan Petisah. This study uses quantitative data methods and the data source is primary data. The population in this study were 50,570 consumers of Starbucks Medan Petisah obtained from the population of Starbucks Medan Petisah during 2023. The sample of this study was calculated using the Slovin formula so that 100 respondents were obtained and using simple random sampling data collection techniques. Data analysis and testing consists of validity test, reliability test, descriptive statistical test, classical assumption test, multiple regression analysis, partial (T test) and simultaneous (F test) hypothesis testing, and coefficient of determination test. The results showed that Green Marketing has a partially significant effect on Purchasing Decisions at Starbucks Medan Petisah. Brand Awareness has a partially significant effect on Purchasing Decisions at Starbucks Medan Petisah. Green Marketing and Brand Awareness simultaneously have a significant effect on Purchasing Decisions at Starbucks Medan Petisah with an Fcount value of 145.208> Ftable 3.09 and a regression coefficient value of 75%.
The Effectiveness of the Use of Digital Marketing and Green Products in Improving Purchase Decisions at Mcdonald's Pancing
This study aims to find out how much digital marketing and green product influence the purchase decision at Mcdonald's Pancing. The research methodology used is a quantitative descriptive method. The population in this study is consumers of Mcdonald's Pancing. The technique for determining the number of samples used in this study is the Hair formula. The results of the analysis provide the equation Purchase Decision = 10.831 + 0.580 Digital Marketing + 0.654 Green Product + e. The results of t test on this study show that the variables of digital marketing and green product also partially have a positive and significant effect on purchasing decisions at Mcdonald's Pancing. The results of the F test also show that the independent variables (digital marketing and green product) simultaneously affect the bound variable (purchase decision). The result of the determination coefficient (R2) test showed that 56.8% of the consumer satisfaction variables were influenced by digital marketing and green products while the remaining 43.2% were influenced by other variables.
Digital Marketing and Artificial Intelligence on Purchasing Decision in the Shopee App
In this digital era, the role of e-commerce, especially Shopee, has grown so fast and has an important role in people's daily lives, the features created to make it easier for people to make purchases have encouraged people to continue making purchases. This study aims to determine whether digital marketing and artificial intelligence have a significant effect on purchasing decisions in the Shopee application. This study uses quantitative data with the population being people in the Medan Baru area totaling 36,191. The sample was obtained using the slovin formula as many as 100 respondents. The data collection technique uses judgmental or purposive sampling. The results showed that digital marketing (X1) and artificial intelligence (X2) had a positive and significant effect partially or simultaneously on purchasing decisions (Y). The results of the coefficient of determination (R2) test show that there is a relationship between the variables digital marketing (X1) and artificial intelligence (X2) with purchasing decisions (Y) in the Shopee application. Shopee is expected to utilize artificial intelligence (X2) as a customer assistance tool and maintain digital marketing (X1). This involves various aspects of technology in the Shopee application with the aim of increasing customer convenience and increasing company marketing.
Analysis of the Impact of Carbon Emissions and Renewable Energy on Economic Growth in Indonesia
This study was conducted to analyze the impact of carbon emissions and renewable energy on economic growth in Indonesia. This research uses quantitative methods. Data analysis was carried out using multiple linear regression analysis methods. This study uses time series data from 1990-2020 sourced from worldbank.org. The research variable uses a nominal measurement scale. Data analysis and data testing consist of descriptive statistics, classical assumption test, multiple linear regression analysis, partial (T test) and simultaneous (F test) hypothesis testing, and coefficient of determination test (R² test). The results showed that carbon emissions have no effect and are not significant to economic growth with a T value of 1.266 < T table 2.045. Renewable energy has a significant effect on economic growth with a T value of -3.010 < T table -2.045. Carbon emissions and renewable energy have a significant effect on economic growth with an F value of 67.335> F table value of 3.34 and a coefficient of determination of 82.8%.
The Influence of Green Accounting and Sustainability Reporting Implementation on Company Value in Manufacturing Companies in the Consumer Goods Industry Sub-Sector (Listed on the IDX)
This study aims to determine the Influence of Green Accounting and Sustainability Reporting on Company Value. This study was conducted to show that companies that implement good Green Accounting and Sustainability Reporting reflect the Company's responsibility towards environmental and community welfare so that the Company will have the potential to increase its Company value. The method used is a quantitative approach and secondary data. A population of 54 in the Manufacturing Company in the Consumer Goods Industry Sub-Sector was taken from the Indonesia Stock Exchange website for the period 2019-2023 as many as 40 samples using the Purposive Sampling method. Data analysis and testing consist of descriptive statistics, classical assumption tests, multiple regression analysis, partial (T test) and simultaneous (F test) hypothesis testing, and determination coefficient testing. The results of this study indicate that Green Accounting have a partially significant effect on Company Value in the Manufacturing Company in the Consumer Goods Industry Sub-Sector (Listed on the IDX) with a calculated T-count value of -3.607 < T-table of 1.68595. Sustainability Reporting have not a partially significant effect on Company Value in Manufacturing Company in the Consumer Goods Industry Sub-Sector (Listed on the IDX) with a calculated T-count value of 1.544 < T-table of 1.68595. Green Accounting and Sustainability Reporting have a simultaneously significant effect on Company Value in the Manufacturing Company in the Consumer Goods Industry Sub-Sector (Listed on the IDX) with a calculated F value of 7.720 > F table 3.25 and a regression coefficient value of 29.4%.
Analysis of Fintech Payment Gateway and Tax Incentives on the Financial Performance of MSMEs (Case Study On MSMEs in Asia Mega Mas, Medan)
This study aims to determine whether Fintech Payment Gateway and Tax Incentives have a significant effect on the Financial Performance of MSMEs in Asia Mega Mas, Medan. This research uses quantitative data methods and the data source is primary data. The population in this study were all MSMEs located in the Asia Megamas Complex area, totaling 92 MSMEs. The sample of this study amounted to 56 MSMEs obtained by purposive sampling technique. Data analysis and testing consists of validity tests, reliability tests, descriptive statistics, classical assumption tests, multiple regression analysis, partial (t test) and simultaneous (F test) hypothesis testing, and determination coefficient tests. The results showed that the Fintech Payment Gateway had a partially significant effect on the Financial Performance of MSMEs with a tcount value of 2.239> ttable 2.005. Tax Incentives have a partially significant effect on the Financial Performance of MSMEs with a tcount value of 10.424> ttable 2.005. Fintech Payment Gateway and Tax Incentives simultaneously have a significant effect on the Financial Performance of MSMEs with an Fcount value of 153.771> Ftable 3.17 with a regression coefficient value of 85.3%.
The Effect of Product Innovation and Lifestyle on Purchasing Decisions for Bardi Smart home Brand Products on Tokopedia
One of the e-commerce sites used for buying and selling in Indonesia is Tokopedia. This platform makes it simple to connect customers and merchants. Among the smart home companies that have joined Tokopedia since 2019 is Bardi Smart Home. This Bardi product is made in Indonesia and offers high-quality smart home goods. The purpose of this study is to ascertain how lifestyle and product innovation affect consumers' decisions to buy Bardi Smart Home brand products on Tokopedia. The population of this study, which employs a quantitative methodology, consists of all consumers who have rated the Bardi Official Store on the Tokopedia app. The Hair et al. formula was used to obtain the sample, yielding 120 responses. A questionnaire with a Likert scale was employed as the research tool. The findings demonstrated that lifestyle and product innovation significantly and favorably influence consumer choices.
The Effect of ESG Disclosure, Financial Statement Quality and Debt Maturity on Investment Efficiency in Manufacturing Companies Listed on the Indonesia Stock Exchange
This study aims to determine whether ESG Disclosure, Financial Statement Quality and Debt Maturity have significant effect on Investment Efficiency in manufacturing companies listed on the Indonesia Stock Exchange. This study uses quantitative methods and the data source is secondary data. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange, totaling 249 companies. The sample in this research are 16 companies from 2019 – 2023 totaling 80 samples using purposive sampling data collection technique. Data analysis and testing consist of descriptive statistics, classical assumption tests, multiple regression analysis, partial hypothesis testing (T Test) and simultaneous hypothesis testing (F test), and the coefficient of determination test. The results of this study indicate that ESG Disclosure has no effect and is not significant on Investment Efficiency with a T count of 1.825 < T table 1.991 and a significant value of 0.072 > 0.05. The Financial Statement Quality has a partially significant effect on Investment Efficiency with a T count of 3.567 > T table 1.991 and a significant value of 0.001 < 0.05. Debt Maturity has no effect and is not significant on Investment Efficiency with a T count of 1.200 < T table 1.991 and a significant value of 0.234 > 0.05. ESG Disclosure, Financial Statement Quality, and Debt Maturity simultaneously have a significant effect on Investment Efficiency with the value of F count 4.782 > F table 2.72 and a significant value of 0.004 < 0.05. The regression coefficient value is 12.6%.
THE INFLUENCE OF E-WALLET USAGE AND CONSUMER KNOWLEDGE ON PURCHASING DECISIONS AT SHOPEE ON GEN Y IN THE MESTIKA MANDALA COMPLEX MEDAN
Shopee is an e-commerce platform that was launched in 2015 and has become one of the leading marketplaces in Southeast Asia and Taiwan. Known for its user-friendly interface, Shopee provides a variety of products ranging from fashion to electronics. This study aims to determine the effect of E-wallet Usage and Consumer Knowledge on Purchasing Decisions at Shopee on Gen Y in the Mestika Mandala Medan Complex. With the increasing popularity of E-wallets as a digital payment method, especially among Generation Y, knowledge and proper use can influence their shopping behavior. The research method used is a quantitative method involving respondents from Generation Y who actively use Shopee with the population in this study being the entire Generation Y in the Mestika Mandala Medan Complex. The sample was obtained using the Hair et al formula. So that 120 respondents were obtained. The research instrument used a questionnaire with a Likert measurement scale. The results showed that the use of E-wallets, which includes convenience, security, and transaction speed, has a significant positive impact on Purchasing Decisions. In addition, high consumer knowledge about the features and benefits of E-wallets also contributes to increasing user trust and buying interest and has a positive and significant effect on Purchasing Decisions.
THE INFLUENCE OF GREEN PRODUCT AND DIGITAL MARKETING ON PURCHASING DECISIONS AT STARBUCKS CEMARA ASRI
Technology is widely used by people to help their activities become more efficient. Without realizing it, their lifestyle has also changed, starting from their consumption patterns where they prefer to buy food from outside using applications because it is more practical. This causes the amount of plastic waste to increase because the food purchased uses plastic materials. This study aims to analyze the effect of green products and digital marketing both partially and simultaneously on purchasing decisions at Starbucks Cemara Asri. This research is descriptive research with a quantitative approach. The sample in this study amounted to 140 Starbucks consumer respondents with random sampling techniques selected through non-probability sampling with accidental sampling techniques. Data collection was carried out through distributing questionnaires. The collected data were analyzed by multiple linear regression. The results showed that green product and digital marketing had a significant partial and simultaneous effect on purchasing decisions at Starbucks Cemara Asri.
The Effect of Financial Technology and Financial Literacy on Generation Z's Financial Behavior (Case Study at SMA Sutomo 1 Medan)
This study aims to determine whether Financial Technology and Financial Literacy have a significant effect on the Financial Behavior of Generation Z at SMA Sutomo 1 Medan. This research uses quantitative data methods and the data source is primary data. The population in this study were 892 students of SMA XII class at Sutomo 1 Medan. The sample in this study were students who were ? 17 years old, and students who majored in social studies, totaling 134 respondents using Purposive Sampling data collection technique. Data analysis and testing consists of validity test, reliability test, descriptive statistics, classical assumption test, multiple linear regression analysis, partial hypothesis testing (T test) and simultaneously (F test), and coefficient of determination test. The results of this study indicate that Financial Technology has a significant effect on Financial Behavior with a T value of 2.195 > T table 1.978 and a significant value < 0.05, namely with a value of 0.030 < 0.05. Financial Literacy has a significant effect on Financial Behavior with a T value of 5.599 > T table 1.978 and a significant value < 0.05, namely with a value of 0.000 <0.05. Financial Technology and Financial Literacy have a significant effect on Financial Behavior with the value of F count 20.543 > F table 3.07 and a significant value < 0.05, namely with a value of 0.000 < 0.05. The regression coefficient value is 23.9%.
The Effect of Taxation Socialization and e-Billing on Land and Building Taxpayer Compliance (Case Study in Pematang Johar Village, Medan)
This study aims to determine whether Taxation Socialisation and E-Billing significantly affect Land and Building Taxpayer Compliance. This study uses quantitative data methods, and the primary data source is primary data. The population in this study was people from Pematang Johar Village. The sample of this study consisted of 130 respondents who used accidental sampling data collection techniques. Data analysis and testing consist of a validity test, reliability test, descriptive statistical test, classical assumption test, multiple regression analysis, partial hypothesis testing (T-test) and simultaneously (F test), and determination coefficient test. The results showed that Taxation Socialisation has a partially significant effect on Land and Building Taxpayer Compliance with a T value of 3.631> T table 1.98447. E-billing significantly affects land and building taxpayer compliance with a T count of 9.694> T table 1.98447. Taxation Socialisation and E-Billing simultaneously significantly affect Land and Building Taxpayer Compliance with an F value of 48,498> F table value of 3.09 and a regression coefficient value of 50.5%.
Innovation Strategies and Facilities Determine Competitive Advantages in Cafe
This study aims to find out how much influence innovation strategies and facilities have in determining the competitive advantage of Titik Koma's Coffee Cafe. Population in this study is consumers from Titik Koma's Coffee Cafe. The technique for determining the number of samples used in this study is the Hair formula. The analysis data used the multiple linear regression analysis method. The results of the analysis provide the equation Competitive Advantage = 1.374 + 0.050 Innovation Strategy + 0.532 Facilities + e. The results of the t test showed that the innovation strategy variable had a positive and insignificant effect on the competitive advantage at the Titik Koma's Coffee Cafe where tcount (1,132) > ttable (1.9847), the facility variable had a positive and significant effect on the competitive advantage at the Titik Koma's Coffee Cafe where tcount (9,320) > ttable (1.9847). The results of the F test showed that Fcount (176.078) > Ftable (3.09) which means that the independent variables simultaneously affected the bound variable. The results of the determination coefficient (R2) test show that 78.4% of the consumer satisfaction variables are influenced by innovation strategies and facilities while the remaining 21.6% are influenced by other variables.
The Effect of Corporate Governance and Environmental Performance on the Disclosure of Carbon Emissions in Manufacturing Companies listed on the Indonesia Stock Exchange (IDX)
This study aims to determine whether corporate governance and environmental performance have a significant effect on the disclosure of carbon emissions in manufacturing companies listed on the Indonesia stock exchange. This research uses quantitative methods. The research population uses data from 2018 to 2022 sourced from www.idx.co.id and the company's website with a total sample of 60 company reports. The sampling technique used purposive sampling. Data analysis and testing consists of descriptive statistics, classical assumption tests, multiple linear regression analysis, partial (T test) and simultaneous (F test) hypothesis testing, and the coefficient of determination test (R² test). Partial research results show that corporate governance has no effect and is not significant to the disclosure of carbon emissions. Environmental performance has a significant effect on disclosure of carbon emissions. Based on the results of simultaneous testing, it is known that the results of the F test show that corporate governance and environmental performance have a significant effect on disclosure of carbon emissions.
The Effect of Environmental Costs and Capital Structure Against Profitability at UD Sederhana
This study aims to determine whether environmental costs and capital structure have a significant effect on profitability at UD Sederhana. This study uses quantitative data method and the data source is secondary data. The population in this study includes data in 48 months. The sample in this study used the entire population using saturated sample data collection techniques. Data analysis and testing consists of descriptive statistics, classical assumption test, multiple regression analysis, partial hypothesis testing (T test) and simultaneous hypothesis testing (F test), and coefficient of determination test (R2). The results of this study indicate that environmental costs has a significant effect on profitability with a calculated T-count of 5,625 > T-table 2,012. Capital structure does not have a significant effect on profitability with a calculated T-count of -0,216 < T-table 2,012. Environmental costs and capital structure have a significant effect on profitability with a calculated F-count of 15,827 > F-table of 3,20 and a regression coefficient value of 41,3%.
PURCHASING DECISIONS: IN TERMS OF SERVICE QUALITY, PACKAGING, AND DISTRIBUTION CHANNELS OF FROZEN FOODS AT RUMAH HOKY NAGET
Rumah Naget Hoky is a frozen foods product retail unit in Medan City that has established since 2018. As a part of the frozen foods supply chain, Rumah Naget Hoky has taken a role in connecting producers with end consumers by utilizing available distribution channels, using the best packaging, and trying to provide the best quality service to consumers. The purchasing decision frozen foods from Rumah Naget Hoky is one of the factors that determine its sustainability. This study aims to review the purchasing decision of frozen foods Rumah Naget Hoky in terms of service quality, packaging, and distribution channels. This study uses a quantitative method with the population in this study being all consumers of Rumah Naget Hoky. The research sample was obtained using the Hair et al. formula so that 200 respondents were obtained. The research instrument used a questionnaire with a Likert measurement scale. The results showed that service quality, packaging, and distribution channels have a positive and significant effect on purchasing decisions for frozen foods at Rumah Naget Hoky.
Associate Prof. Dr. Muhammad Hafiz Abd Rashid
E-Money ad Inflation on Indonesa's Economic Growth
In the context of Industry 4.0, where digital technologies are becoming increasingly prevalent, the utilization of e-money as a technological innovation in financial transactions offers a convenient and efficient solution that has the potential to enhance the efficiency of the payment system and facilitate the collection of taxes. The objective of this study is to examine the impact of the utilization of e-money and inflation on economic growth in Indonesia. Using a quantitative method with secondary data x1 and x2 using data sourced from Bank Indonesia (BI) and y using data from the BPS, also known as Statistic Indonesia. The sampling technique used is a total sampling technique or census using the entire population as a sample from 2013-2023 with quarterly data (4 x 11 = 44). Data testing was carried out with descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis tests. The results of the study show that the X1 variable has a partially significant effect on economic growth with a -T value of -2.531 < -T table -2.0227. The X2 variable shows a T value of 3.056 > T table 2.0227, which means that inflation has a significant influence on economic growth. The results of the simultaneous test on the variables of e-money and inflation on economic growth showed that the F value was calculated at 11.573 > the F value of table 3.24, which means that e-Money transactions and inflation had a simultaneous effect on economic growth.
The Impact of Financial Literacy and Lifestyle on the Use of Paylater (Case Study of Shopee paylater users at STIE Eka Prasetya)
This study aims to analyze the effect of financial literacy and lifestyle on the use of paylater. This study uses quantitative data with primary and secondary data sources. The population in this study were STIE Eka Prasetya students from 2021-2023 as many as 875 students. The sample of this study amounted to 100 respondents obtained from the Hair et al formula using purposive sampling data collection techniques. Data analysis and testing consists of validity test, reliability test, descriptive statistical test, classical assumption test, multiple regression analysis, partial (T test) and simultaneous (F test) hypothesis testing, and coefficient of determination test. The results showed that financial literacy has a partially significant effect on paylater with a t value of 13.515> ttable 1.98447. Lifestyle has a partially significant effect on paylater with a t value of 3.776> ttable 1.98447. Financial literacy and lifestyle simultaneously have a significant effect on paylater with an Fvalue of 91.457> Ftable value of 3.09 and a regression coefficient value of 65.3%.
ANALYSIS OF THE LEVEL OF PUBLIC ACCEPTANCE TOWARDS THE USE OF QRIS AS A FINANCIAL TECHNOLOGY IN LABUHANBATU REGENCY
The main objective of this study is to prove the influence of performance expectancy, effort expectancy and social influence variables on the decision to use QRIS as a financial technology, in addition, the study aims to determine that QRIS is one of the effective and efficient financial technologies in Labuhanbatu Regency. The number of samples studied was 100 respondents, the sample collection technique used was purposive sampling. From the results of the QRIS acceptance index from the three regencies, different aggregates were obtained and were above 30%. The results of the study showed that based on the respondent profile of gender, age and education, QRIS users as a financial technology payment tool were dominated by women and millennials or generation Z. The research variable that chose the greatest influence on the decision to use QRIS as a financial technology was the social influence variable compared to performance expectancy and effort expectancy. In general, the results of this study succeeded in proving that the use of QRIS as a financial technology payment tool can be well accepted by the community
Unlocking Satisfaction A Deep Dive into the Impact of Electronic Word-of-Mouth (EWOM) on Customer Satisfaction in the Realm of Digital Platform Services Offered by Takaful Operators
Takaful, as a distinctive form of Islamic insurance, plays a pivotal role in the financial landscape. In the era of digital transformation, takaful operators increasingly rely on digital platforms to deliver their services. This empirical study aims to investigates the dynamic relationship between Electronic Word-of-Mouth (EWOM) and customer satisfaction in the context of digital platform services provided by Malaysia takaful operators. The extended Unified Theory of Acceptance and Use of Technology (UTAUT) model is used in the study to examine this relationship. Through quantitative analysis, data were derived from an online survey with 158 respondents by using Partial Least Squares Structural Equation Modeling (PLS-SEM) and Statistical Package for the Social Sciences (SPSS). The findings of this research contribute valuable insights to both academic and industry stakeholders. By unraveling the complex relationship between EWOM and customer satisfaction, the study offers practical recommendations for Takaful operators to enhance their digital platforms and foster positive customer experiences. As digital platforms continue to reshape the Takaful industry, this paper provides a timely and relevant analysis that aids Takaful operators in optimizing their services, fostering customer satisfaction, and sustaining their competitive edge in the evolving landscape of digital financial services.
Impact of Digital Technology Use in Improving Productivity and Competitiveness of MSMEs in Medan City
This study aims to determine whether productivity and digital technology have a significant effect on the competitiveness of MSMEs in Medan City. This study uses quantitative data methods and the data source is primary data.The population in this study were MSMEs in Medan city totaling 12,550 MSMEs during 2023. The sample of this study was calculated using the slovin formula so that 99 respondents were obtained and using simple random sampling data collection techniques. Data analysis and testing consists of validity tests, reliability tests, descriptive statistical tests, classical assumption tests, multiple regression analysis, partial (T test) and simultaneous (F test) hypothesis testing, and determination coefficient tests. The research results indicate that Digital Technology has a significant partial effect on Competitiveness, with a calculated t value of 0.947 > table t value of 0.198. Productivity has a significant partial effect on competitiveness, with a calculated t value of 10.556 > t table of 0.198. Digital technology and competitiveness have a significant simultaneous effect on competitiveness, with a calculated F value of 134.864 > F table of 3.09, and a regression coefficient of 73.8%.
The Influence of Customer Trust and Digital Payment Methods on Purchasing Decisions at PT Bilah Baja Makmur Abadi
The aim of this research is to analyze the influence of customer trust and digital payment methods on purchasing decisions at PT Bilah Baja Makmur Abadi. The research method in this research is a quantitative research method using a questionnaire as a data collection technique. The sample in this study used the Slovin formula and obtained 77 respondents. The results of the research using multiple linear regression analysis obtained Purchase Decision results = 9.284 + 0.442 Customer Trust + 0.259 Digital Payment Method + e. Partially, Customer Trust has a value of tcount (3.834) > ttable (1.992) and a significant value of 0.000 < 0.05, so it can be concluded that there is a partially significant positive influence on Customer Trust on Purchasing Decisions at PT Bilah Baja Makmur Abadi. Partially, the Digital Payment Method shows that the value of tcount (2.151) > ttable (1.992) with a significant level of 0.035 <0.05 so it can be concluded that there is a partially significant positive influence between the Digital Payment Method on Purchasing Decisions at PT Bilah Baja Makmur Abadi. Simultaneously it has a value of Fcount (35.476) > Ftable (3.12) with a significance of 0.000 < 0.05 so it can be concluded that there is a significant influence between Customer Trust and Digital Payment Methods on Purchasing Decisions at PT Bilah Baja Makmur Abadi. The results of the coefficient of determination show that purchasing decisions are influenced by customer trust and payment methods by 48.9% while the remaining 51.1% is influenced by other factors originating from outside this research model such as product quality and brand image.
Analysis of the Use of Digital Payment and Service Quality in Increasing Consumer Satisfaction at Ansar 2 Grocery Store with the Application of Digital Era 4.0 Technology
This study aims to find out how much digital payment and service quality affect consumer satisfaction at Ansar 2 Medan Grocery Store. The research methodology used is a quantitative descriptive method, the unit of analysis in this study is Ansar 2 Medan and the observation unit is the consumer of Ansar 2. The population in this study is consumers from Ansar 2. The technique for determining the number of samples used in this study is the Hair formula. The results of the ttest showed that the Digital Payment variable had a positive and significant effect on Consumer Satisfaction at the Ansar 2 Medan where the tcount (9.355) > ttable (1.9847), the Service Quality variable had a positive and significant effect on Consumer Satisfaction at the Ansar 2 Medan where the tcount (2.842) > ttable (1.9847). The results of the Ftest showed that Fcount (65.117) > Ftable (3.09) which means that the independent variables simultaneously affected the bound variable. The results of the determination coefficient (R2) test showed that 57.3% of the consumer satisfaction variables were influenced by digital payment and service quality while the remaining 42.7% were influenced by other variables.
ANALYSIS OF THE LEVEL OF KNOWLEDGE AND CONSUMER ATTITUDES TOWARDS THE DECISION TO CHOOSE WHITENING INFUSION BEAUTY IN RANTAUPRAPAT
Injection whitening in women's lives as a way to beautify themselves in the digital era is an ongoing trend. Seeing this condition, the level of knowledge and attitudes of consumers in choosing injection whitening as a solution for self-beautification is a phenomenon supported by reviews on business applications. The purpose of this study, among others, is to prove the level of knowledge and consumer attitudes towards one's decision to choose injection whitening. The sample in this study were students of the Faculty of Economics and Business, Labuhanbatu University TA 2023/2024 located in the city of Rantauprapat. The reasons for selecting a sample of female students include that the sample has the right criteria where, the respondent's status as a student, of course, has mentally had a good coginitive in assessing a new thing related to beauty health as many as 100 samples. The technique used in sampling is non probability sampling technique. Researchers used a purposive sampling technique, namely students of the Faculty of Economics and Business, University of Labuhanbatu, who were female and had heard of and used whitening injection as a beauty product. While the primary data of this research is an online questionnaire with google form. Data analysis to solve the relationship or influence of variables directly using SmartPLS. Based on the results of this study found that the variables of knowledge level and consumer attitudes affect a person's decision to use whitenin injection beauty products. Meanwhile, a person's decision to choose a beauty product in this digital era is strongly influenced by online customer reviews. It can be concluded that the level of public knowledge and consumer attitudes regarding beauty products, especially injection whitening, must be accurate and balanced. The author's suggestions for other researchers are expected to develop research on business strategies and consumer behavior regarding injection whitening as a lifestyle so that important information will be obtained as input for research development.
EXCELLENT SERVICE STRATEGY AS AN EFFORT TO INCREASE BPJS PARTICIPANT SATISFACTION HEALTH RANTAUPRAPAT
Public satisfaction with public services in a country has been regulated in Law Number 25 of 2009 concerning Public Services Article 1 which reads Public Services are a series of activities in the context of fulfilling services in accordance with statutory regulations for every citizen and resident for goods, services and / or administrative services provided by public service providers. The purpose of this study was to determine the direct effect of excellent service on public satisfaction and company image, as well as the direct effect of public satisfaction on company image. Determination of the author's sample using the concept of Lameshow's theory so that in this study the people who are BPJS Health Rantauprapat participants from June-July 2024 so that in determining the sample of 100 people with data analysis using SmartPLS. The results of the study Excellent service has a direct effect on community satisfaction, this can be seen from the t-statistic value of 30.686 which is greater than the value of 1.96 with a significance level of 0.000 less than 0.05. Thus the results of testing the first hypothesis are accepted. Excellent service has no direct effect on institutional image, this can be seen from the t-statistic value of 1.508 which is smaller than the value of 1.96 with a significance level of 0.132 greater than 0.05. Thus the results of testing the first hypothesis are rejected. Community satisfaction has a direct effect on institutional image, this can be seen from the t-statistic value of 2.706 which is greater than the value of 1.96 with a significance level of 0.000 less than 0.05. Thus the results of testing the first hypothesis are accepted
The Influence of Green Products and Green Advertising on Purchasing Decisions (Study on Honda Beat Motorcycle Buyers with ESP Features in Medan Area District)
Motorcycles are a means of transportation that has been known to consumers for a long time from year to year until now it has experienced rapid development. The purpose of this study is to analyze The Influence of Green Product and Green Advertising on Purchasing Decisions of Honda Beat Motorcycle Buyers with ESP Features in Medan Area District. This type of research uses quantitative research, data collection techniques using questionnaires and samples in this study amounted to 80 samples. The results of the study concluded that partially Green Product has a positive and significant influence on purchasing decisions and Green Advertising has a positive and significant influence on purchasing decisions. Simultaneously Green Product and Green Advertising have a positive and significant influence on purchasing decisions
The Influence of Social Media and Customer Trust on Decisions to Use Bridal Beauty Queen Services
This study aims to determine the Effect of Social Media and Customer Trust on the Decision to Use Bridal Beauty Queen Services. The research methodology used is quantitative descriptive method. The type of data used in this study is quantitative data, which is obtained in the form of numbers and numbers. Data sources are primary and secondary data. The population used is all customers who purchase services at Bridal Beauty Queen, totaling 78 people. From the population, selected with saturated sampling technique which means that the entire population becomes the research sample. The analysis method used is multiple linear regression with the regression equation User Decision = 4.547 + 0.559 Social Media + 0.201 Customer Trust. The results of the research analysis show that Social Media has a significant positive effect on Bridal Beauty Queen User Decisions and Customer Trust has a positive and significant effect on Bridal Beauty Queen User Decisions. Simultaneously Social Media and Customer Trust simultaneously have a significant and significant effect on the User Decision of Bridal Beauty Queen Services with the Adjusted R Square result of 0.672. This shows that 67.2% of the Bridal Beauty Queen Service User Decision is influenced by the Social Media and Customer Trust variables while the remaining 32.8% is influenced by other variables not examined in this study
Consumers’ Purchase Intention: The Impact of Live Streaming and Online Customer Review on Onlineshop Areum Art in Medan Perjuangan District
The purpose of this study is to determine the effect of Live Streaming (X1) and Online Customer Review (X2) on Purchase Intention (Y) in Areum Art Onlineshop. This type of research is quantitative research conducted in Medan Perjuangan District with a population of people who already know Onlineshop Areum Art but have never made a purchase. The purposive sampling technique was used in determining the sample and heir et al method was used in determining the sample size, which was 130 respondents. Data collection was carried out by direct observation, literature review and questionnaire results from respondents. Linear regression analysis test is used to analyze data on the three hypotheses in this study. The results show a significant influence of Live Streaming and Online Customer Review on Consumers’ Purchase Intention.
THE MONETARY INDICATORS AND THE CONSUMPTION IN INDONESIA
Analysis of interest rates, and money supply through Inflation to total consumption in Indonesia is the purpose of this study using the path analysis method. Based on the results showed that interest rates have a direct and significant effect on Inflation. Money supply directly has no significant effect on inflation. Interest rates directly have no significant effect on consumption. Money supply directly has a significant effect on consumption. Inflation directly has no significant effect on consumption. Interest rates, and money supply through inflation have no significant effect on consumption. Bank Indonesia needs to continue to maintain interest rates and money supply which will affect inflation in the market and then affect people's consumption patterns.
The Impact of Marketing Content and Marketing Influencers on Skincare Product Purchase Decisions through Social Media and Its Implications on Online Customer Reviews
This study aims to determine the influence of Marketing Content and Marketing Influencer variables on the purchase decision of skincare products through social media and its implications on online customer reviews. The population in this study is the people of Labuhanbatu Regency. The number of samples in this study was 200 respondents. Statistical testing and data processing are carried out using SmartPLS. The results of the study showed that 1) There was a positive and significant influence between the marketing content variable (X1) on the purchase decision (Y) of skincare products through social media. 2) There was a positive and significant influence between the marketing influencer variable (X2) on the purchase decision (Y) of skincare products through social media. 3) There is a positive and significant influence between the variables of Purchase Decision (Y) on online customer reviews (Z) of skincare products through social media.
HOW TECHNOLOGY IS EMPOWERING PRODUCTIVE ZAKAT RECIPIENT AT BAITUL MAL ACEH?
Zakat is an important instrument and plays a role in improving community welfare. The distribution of productive zakat properly and the use of technology in empowerment activities can support the improvement of the mustahiq economy. This study aims to analyze the distribution of productive zakat by Baitul Mal Aceh and the role of technology by mustahiq in improving welfare. This study uses a qualitative descriptive method by interviewing Baitul Mal Aceh, 40 productive zakat mustahiq and academics. The data obtained are explained using interactive techniques. The results of the study indicate that the business capital assistance program managed by Baitul Mal Aceh consists of 3 programs, namely mustahiq empowerment through the provision of ultra-micro capital, Zakat Family Development (ZFD) and mustahiq empowerment through partners. The three programs have not had a significant impact on improving the welfare of mustahiq. This is due to several things, namely mustahiq have not been able to develop their businesses, have not been maximized, lack of supervision and assistance to mustahiq businesses, and do not have a good mentoring concept. The use of technology that is not optimal is also an obstacle in improving the welfare of mustahiq. Therefore, comprehensive support is needed from various parties such as the government, society and other institutions that support the realization of productive zakat in improving the welfare of mustahiq.
ANALYSIS OF DIGITAL-BASED BANKING SERVICES TOWARDS COMPETITIVE ADVANTAGE IN INDONESIAN SYARIAH BANK
Some of the advantages of Indonesian Sharia banks in running their businesses have prioritized application technology as the spearhead of service and marketing to potential customers. In addition, the use of application technology, or banking services have technically implemented digitalization. In addition, Indonesian Sharia Bank has various funding products that can be used by the public among the profit sharing systems which are superior products of Islamic banking. This research has been conducted to prove how the influence of digital-based Islamic banking innovation variables and customer trust on the competitive advantage of Islamic banking. For the population in this study, the researchers determined the Indonesian Sharia Bank Labuhanbatu Regency which was registered and registered in December 2022 which amounted to around 1,203 customers. For how the sampling works in this study, the researcher determines the minimum sample size in PLS-SEM, which is around 30-100 samples. Therefore, the authors in this study targeted 100 people to be sampled. This research produces information data that shows that digital-based Islamic banking innovation is not an important thing in achieving competitive advantage in Islamic banking but an important concept in Islamic business, namely the main trust of customers in Islamic banking. Trust is the most important thing to achieve competitive advantage in Islamic banking in facing competition with conventional banks.
Repurchase Intention: Examined Through Website Design, Digital Technology, and Service Quality of SOP Official Medan
SOP Official Medan, a retail unit selling health supplements since 2019, connects producers to consumers through digital platforms and quality service. This study examines consumer repurchase intention based on website design, digital technology, and service quality, using a quantitative approach. A sample of 180 respondents was selected through purposive sampling, with data collected via a Likert scale questionnaire and analyzed using multiple linear regression in SPSS. The results reveal that website design, digital technology, and service quality positively and significantly influence repurchase intention. An attractive, user-friendly website enhances customer satisfaction and encourages repeat purchases. Innovative digital technology streamlines transactions, boosting convenience and reinforcing repurchase intentions. Notably, responsive and proactive service quality has the greatest impact on repurchase intention. These findings underscore the importance of integrating website design, digital technology, and quality service to create an optimal shopping experience and foster customer repurchase intention at SOP Official Medan.
The Effect of the Implementation of Green Accounting and Corporate Social Responsibility (CSR) on Company Profitability (Case Study on Textile and Garment Industry Companies Listed on the IDX)
This study aims to analyze the effect of the application of green accounting and corporate social responsibility (CSR) on company peroactivity in the case study of textile and garment industry companies on the IDX. This study uses quantitative data with secondary data sources. The population of this study is 22 companies listed on the IDX for the 2020-2023 period, sampling by purposive sampling so that the number of samples used is 15 companies and observations are carried out as many as 60 observations. The data analysis techniques used were multiple linear regression, classical assumption test and hypothesis test. The results of the study show that green accounting and CSR partially and simultaneously have a positive and significant effect on the profitability of textile and garment companies listed on the IDX. There is a strong correlation between green accounting and CSR and company profitability and the percentage of 32.8% and the remaining 67.2% can be accounted for by other variables outside the scope of the study that were not conducted.
The Effect of Profitability and Banking Financial Performance on Corporate Social Responsibility (CSR) Disclosure in Banking Companies Listed on the Indonesia Stock Exchange (IDX)
This study aims to determine whether the effect of profitability and financial performance has a significant effect on CSR disclosure in banking companies listed on the Indonesia Stock Exchange (IDX) This study uses quantitative methods and multiple linear regression analysis methods. The population in this study comes from data listed on the IDX in 2020-2023. The sampling technique used purposive sampling. Data analysis and testing consists of descriptive statistics, classical assumption tests, multiple linear regression analysis, partial (T test) and simultaneous (F test) hypothesis testing, and the coefficient of determination test (R² test). Partial research results show the effect of profitability has no effect on CSR disclosure. The effect of financial performance has a significant effect on CSR disclosure. Based on the results of simultaneous hypothesis testing, it is known that the results of the F test show that profitability and financial performance variables have a significant effect on CSR disclosure.
Analysis the Effect of Corporate Social Responsibility Disclosure and Environmental Costs on Company Performance (Case Study on Mining Companies Subsector Coal Listed in Indonesia Stock Exchange)
This study aims to determine the influence of corporate social responsibility and environmental costs on company performance. This study uses a quantitative data method, The population in this study is coal companies listed on the Indonesia Stock Exchange totaling 33 companies. This study uses a purposive sampling method where from 33 companies are eliminated to 30 companies according to the criteria. Data testing was carried out by descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis tests. The results showed that the corporate social responsibility variable partially did not have a significant effect on the company's performance with a T value of 0.723 < T table 1.70113. Environmental costs partially have a significant effect on the company's performance with T calculated 2.888 > T table 1.70113. Corporate social responsibility and environmental costs have a significant simultaneous effect on the company's performance with an F value of 4.207 > an F value of 3.35 table with a sig value of 0.026 < 0.05. The regression coefficient value is 23.8%.
TECHNOLOGY ADOPTION AND THE ROLE OF GOVERNMENT IN ENSURING THE SUSTAINABILITY OF MICRO, SMALL AND MEDIUM ENTERPRISES IN BANDA ACEH CITY
The micro, small and medium enterprise (MSME) sector has become one of the significant drivers of economic development, job creation, and poverty alleviation. Government attention needs to be given as an important path for the progress of the community's economy so that their business performance has a positive impact on the sustainability of their business. In an era of rapid technological development, technology adoption is a necessity for business actors so that business growth and performance can be improved. Business expansion, competitive advantage, and consumer satisfaction can be improved by adopting technology. Further research needs to be carried out in order to analyze the development and sustainability of MSMEs by considering the contribution of government support and technology adoption. The strength of the MSME sector can support the community's economy so that the rate of economic growth and welfare levels increase. The results of this study can answer the challenge of the government's role in optimizing the progress of the MSME sector in Banda Aceh City.
Effectiveness of Project-Based Learning Model to Enhance Students' Creativity in Secondary Schools
This study aims to analyze the effectiveness of the Project-Based Learning (PjBL) model in improving student creativity in secondary schools. Student creativity includes four main aspects, namely fluency, flexibility, originality, and elaboration. The study was conducted using a quantitative approach with a quasi-experimental design, involving two groups of students: an experimental group using the PjBL method and a control group using conventional learning methods. Data were collected through observation, creativity tests, and student learning motivation questionnaires. The results showed that the implementation of PjBL had a significant effect on increasing student creativity. Students in the experimental group showed higher creativity scores than the control group, with the most striking increase in the aspects of originality and elaboration. In addition, the PjBL model also increased student learning motivation as well as collaboration, critical thinking, and problem-solving skills. The integration of technology in PjBL, such as the use of digital devices and online resources, had a positive impact on students' learning experiences. However, this study also found several obstacles in the implementation of PjBL, such as the need for teacher training, time management, and infrastructure support. Therefore, a comprehensive strategy is needed to optimize the implementation of PjBL in secondary schools. Overall, the project-based learning model has proven to be effective in enhancing student creativity and is relevant to the demands of 21st century education.
Application of Green Accounting and Tax Avoidance to the Financial Performance of the Mining Sub-Sector (listed on the IDX)
In the era of the 4.0 industrial revolution, economic growth has experienced quite rapid development in the company's operational activities. An impact generated by a company will issue risks that affect the business and performance carried out by the company's activities, namely the company's activities towards environmental problems. The application of green accounting will encourage companies to minimize environmental problems that occur. Tax avoidance is an effort to avoid taxes that is carried out legally and safely for taxpayers because it does not conflict with tax provisions. The implementation of prolonged Tax Avoidance practices can reduce the value of the company. This study aims to determine whether Green accounting and tax avoidance have a significant effect on financial performance in mining sub-sector companies (listed on the IDX). This study uses a purposive sampling method and the data source is secondary data. The data collection technique uses the Indonesia Stock Exchange (IDX) which releases the financial statements of mining sub-sector companies for the period 2018-2023. Data analysis and testing consist of validity tests, reliability tests, descriptive statistical tests, classical assumption tests, multiple regression analysis, partial hypothesis testing (T test) and simultaneously (F test), and coefficient of determination tests. The results of this study show that Green Accounting has a significant effect partially on Financial Performance with a t count of 5,584 > t table 1.70113. Tax Avoidance did not have a significant effect on Financial Performance simultaneously with t calculation -2,692 < t table 1.70113. Green Accounting and Tax Avoidance had a significant effect simultaneously on Financial Performance with a value of 15,978 > table f 3.35 and a regression coefficient value of 54.2%.
Customer Satisfaction Factors: Examining the Impact of Digital Marketing and Destination Image on Crown Holidays
Travel is currently a trend that is favored by young people. Gen Z who wants healing without the hassle of searching about the intended location only needs to make a reservation at an agency that provides tour & travel services, this service is also usually cheaper than traveling alone to the intended destination. Crown Holidays is one of the companies that provide these services both domestically and abroad. This study aims to see the influence between digital marketing and destination image in increasing customer satisfaction at Crown Holidays. The sample was obtained using the Hair et al formula so that 130 respondents were obtained. The results of the study partially show that digital marketing and destination image have a positive and significant effect on customer satisfaction at Crown Holidays. Simultaneously, both digital marketing and destination image variables affect customer satisfaction at Crown Holidays. The coefficient of determination test results shows a relationship between digital marketing and destination image with customer satisfaction at Crown Holidays. Crown Holidays is expected to use digital marketing as an effective marketing tool and evaluate the destination image of the destination before setting a tour & travel schedule.
Analyzing the Influence of Viral Marketing and Product Quality on Purchasing Decisions for K-pop Merchandise
This study aims to examine and analyze the influence of Viral Marketing and Product Quality on Purchase Decisions regarding K-pop merchandise among students of SMA Swasta Mentari Bangsa Medan. The sample for this research consists of 16 respondents who have previously purchased K-pop merchandise. The analytical method employed in this study is quantitative, with data collected as primary data derived from respondents' answers to distributed questionnaires. The data processing method used is multiple linear regression analysis, employing SPSS version 23. The data collection method used is purposive sampling. The results of the partial hypothesis testing indicate that viral marketing does not have a positive and significant effect on purchase decisions, whereas product quality does have a positive and significant effect on purchase decisions. The results of the simultaneous hypothesis testing (F-test) demonstrate that both viral marketing and product quality influence purchase decisions, with an F-value of 17.630 and a significance value of 0.000. Therefore, based on the F-value (17.630) being greater than the critical F-value (3.74), the null hypothesis (Ho) is rejected and the alternative hypothesis (Ha) is accepted, with a significance level (0.000) being less than alpha (0.005), indicating a very significant relationship due to the significance value (0.000).