Innovation Business Management and Accounting Journal

How Does Electronic Word of Mouth (E-WoM) and Price Affect Purchasing Decisions?

Deva Aprianti, Widiya Avianti — Fri, 29 Sep 2023 00:00:00 +0000

This study aims to determine the electronic word of mouth that becomes a purchase decision for Shopee application users, by involving price variables that affect purchase decisions in Shopee application users. The sampling technique uses probability sampling with a sample of 284 people. Data collection techniques use questionnaires that have been tested for validity and reliability. The data analysis technique used to answer the hypothesis is partial and multiple regression analysis. Electronic word of mouth influences purchasing decisions, price affects purchasing decisions. The indicator in the price variable that most influences the purchase decision is the competitive price indicator. The better or higher the electronic word of mouth, the decision to visit consumers will also be higher, and vice versa if the electronic word of mouth is lower, then the decision to visit consumers will also be lower. If the company is able to create positive electronic word of mouth among the public, it will increase the number of purchases for the company. Likewise, price affects purchasing decisions in deciding to buy products at Shopee online shopping.

Impact of Tax Rates and Sales Growth On Tax Avoidance

Imarotus Suaidah, Puji Rahayu — Tue, 10 Oct 2023 00:00:00 +0000

This research aims to examine the effect of tax rates and sales growth on tax avoidance. This research is focused on telecommunications companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2022 period. The sampling technique uses the purposive sampling method which amounts to 42 samples. As for the data analysis technique used is multiple regression analysis by testing classical assumptions first. The results of the data analysis that have been carried out show that the tax rate does not affect tax avoidance in telecommunications companies, while sales growth has an influence on tax avoidance of 0.389 which is included in the low category, then the tax rate and sales growth have an influence together on tax avoidance by 13.5%.

How Implementation of Roadside Towing Application to Increase Interest in Using Car Towing Services?

Wed, 11 Oct 2023 00:00:00 +0000

A towing service business for car owners experiencing problems is a breath of fresh air so that road users no longer need to worry and can continue their journey in peace. Car towing services are a promising business in the current era, considering the large number of cars on the road. For this reason, the Roadside Towing website application allows users to easily order services for transporting broken down or damaged vehicles. This research aims to determine implementation, obstacles, and evaluation when experiencing obstacles in using the roadside towing application for towing service users. This research collects data using observation, experiment, and literature study. The informants in this research were 3 first users of the Roadside Towing website application in East Java and 2 founders. The Roadside Towing website application can technically be implemented for car towing service users by paying attention to the technical aspects of ordering services, obstacles, and evaluation using this application. It is hoped that future researchers can research with more significant number of informants and appropriate variables to increase their contribution in the field of operational management.

Public Accountability in Non-Profit Organizations in Kampung Tridi Malang

Egidio Da Neves Brito Besin, Ana Sopanah, Khojanah Hasan — Mon, 13 Nov 2023 00:00:00 +0000

This writing aims to find out how public accountability is for non-profit organizations in Tridi Village, Malang City. This study uses qualitative methods with descriptive analysis. The results of the research show that Kampung Tridi has implemented the principle of accountability starting from the planning, implementation, and accountability processes quite well. Where, in the plan, Tridi village administrators hold regular meetings to discuss the work program to be held and also the budget. Meanwhile, in the process of implementing it, Tridi village administrators kept records regarding income and expenses in Tridi village and in the implementation of the work program all residents participated, this indicates residents' awareness of accountability and transparency in financial management in Tridi Malang village. Next, in the process of accountability the management of Tridi village reports regularly to the residents on the financial reports that have been recorded, this indicates that there is openness to the residents so that the community's trust in the management of Tridi village is getting higher. However, related to the financial reports that are made are still very simple, because they only record income and expenses, they are not guided by the standards that apply to non-profit organizations today, namely ISAK 35.

Achieving Superior Performance: Exploring the Relationship Between Work Stress, Work Culture, and Job Satisfaction

Hari Purwanto, Rismawati, Agus Susanto — Wed, 15 Nov 2023 00:00:00 +0000

The purpose of this study is to analyze work stress on employee performance at the State Treasury Service Office, to analyze the influence of work culture on employee performance at the State Treasury Service Office, to analyze the effect of job satisfaction on employee performance at the Kupang State Treasury Service Office, and to analyze the dominant influence on employee performance at the State Treasury Service Office (KPPN). This research is a mix methods research. Variables in the study are variables of work stress, work culture, job satisfaction and employee performance. Population and Research Sample are KPPN employees. Survey data collection techniques are by providing research instruments to respondents (employees selected to be samples). As well as in-depth interviews. Data Analysis Method is cross section data that leads to individuals, companies or between regions, cross section data is calculated using SPSS 25. The results of this study, (1) work Culture partially has a significant effect on the performance of KPPN employees, (2) partial job satisfaction has a significant effect on the performance of KPPN employees.

The Influence of Perceived Ease, Perceived Risk, System Security, and Service Quality on Trust in Transactions Using Shopee E-commerce

Tri Nurikmah, Rina Mudjiyanti, Suryo Budi Santoso, Amir — Mon, 11 Dec 2023 00:00:00 +0000

The rapid development of information technology has an impact on the transaction style of Indonesian society. This has led to the emergence of online transaction activities. This research has the purpose to prove whether there is an influence of perceived ease, perceived risk, system security, and service quality on trust in transacting using Shopee e-commerce. The research sample consists of students at Muhammadiyah University of Purwokerto, with the condition that these students are users of Shopee e-commerce and have transacted at least once. The purpose is to assess the factors of using Shopee e-commerce from the perspective of students. The analysis results indicate that perceived ease, system security, and service quality have a significant positive influence on trust in transacting using Shopee e-commerce. Meanwhile, perceived risk has a significant negative impact on trust in transacting using Shopee e-commerce.