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<![CDATA[How Product Quality, Price and Service Quality Impact Customer Satisfaction? Case Study at Son Hajisony Meatball ]]>
<![CDATA[Erlina Rufaidah]]>
<![CDATA[ Economic Education and Entrepreneurship Journal Vol 5, No 1 (2022): Economic Education and Entrepreneurship Journal (E3J) ]]>
Publisher : <![CDATA[FKIP Universitas Lampung ]]>
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<![CDATA[Customer satisfaction is assessed after transaction or as a result of a comparison between what is felt and what is hoped. Customer satisfaction can thus be used to evaluate a company's future prospects based on how well or poorly it is currently performing. The effect of product quality, price, and service quality perspectives on customer satisfaction at Bakso Son Hajisony during the COVID-19 pandemic will be studied in this study. The results of the descriptive verification approach were examined using the ex post facto methodology and surveys in this study. 75 respondents were used to test the hypotheses using simple linear regression and multiple linear regression. Product quality, price and service quality all have significant effect on customer satisfaction according to the data. Keywords: Customer Satisfaction, Meatball, Price, Product quality, Service quality ]]>
<![CDATA[PENGARUH PERSEPSI TENTANG IKLIM SEKOLAH DAN SIKAP MELALUI MOTIVASI TERHADAP HASIL BELAJAR ]]>
<![CDATA[Aryan Danil Mirza. BR]]>;
<![CDATA[Tedi Rusman]]>;
<![CDATA[Nurdin Nurdin]]>
<![CDATA[ JEE (Jurnal Edukasi Ekobis) Vol 4, No 2 (2016): JEE (Jurnal Edukasi Ekobis) ]]>
Publisher : <![CDATA[FKIP Unila ]]>
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<![CDATA[This study aimed to determine the influence of the students perceptions about school condition and student attitudes to the learning outcomes of IPS Terpadu by learning motivation at class IX th students of School SMP Negeri 9 Kotabumi in Academic Year 2015/2016. The method used in this research was descriptive verification, ex post facto approach and survey method. The research subjects were the students at class IXth Junior high school. The population in this study amounted to 69 people. Sampling technique was Nonprobability Sampling by using saturated sampling. The hypotheses analyzed by using Path Analysis. The results showed that the improvement of students' perceptions of school condition and student attitudes by learning motivation to learning outcomes of IPS Terpadu at class IX th students of School SMP Negeri 9 Kotabumi in Academic Year 2015/2016.Penelitian ini bertujuan untuk mengetahui pengaruh persepsi siswa tentang iklim sekolah, dan sikap siswa melalui motivasi belajar terhadap hasil belajar ips terpadu siswa kelas IX SMP Negeri 9 Kotabumi Tahun Pelajaran 2015/2016..Metode yang digunakan dalam penelitian ini adalah metode deskriptif verifikatif dengan pendekatan ex post facto dan metode survey. Subjek penelitian yaitu siswa kelas IX SMP. Populasi dalam penelitian ini berjumlah 69 orang. Teknik pengambilan sampel dalam penelitian ini adalah nonprobability sampling dengan menggunakan sampling jenuh. Pengujian hipotesis menggunakan analisis jalur. Hasil penelitian menunjukan bahwa peningkatan aspek persepsi siswa tentang iklim sekolah, dan sikap siswa melalui motivasi belajar berpengaruh terhadap peningkatan hasil belajar IPS Terpadu siswa kelas IX SMP Negeri 09 Kotabumi Tahun Pelajaran 2015/2016.Kata kunci:hasil belajar, iklim sekolah, motivasi, sikap]]>
<![CDATA[“Truth Vs. Slack Inducing” Paradox: How Does Compensation Scheme Mitigate Social Pressure on Budgetary Slack? ]]>
<![CDATA[Aryan Danil Mirza. BR]]>;
<![CDATA[Maria Paramastri Hayuning Adi]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 23, No 2 (2020): IJAR May 2020 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
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DOI: 10.33312/ijar.474
<![CDATA[This research aims to examine the role of the compensation scheme in mitigating the negative impact of social pressure on the creation of budgetary slack. There are not clear phenomenon, how can compensation methods with pressure (penalty) actually be better able to reduce budgetary slack compared to compensation methods without penalty? This research contributes by validating the role of truth inducing and slack inducing compensation scheme in order to mitigate the budgetary slack through the perspective of expectancy theory. Results from experimental study among 56 undergraduate accounting students showed that obedience pressure tends to encourage individuals to create budgetary slack compared to while they experience pressure from the peers (H1). Another finding from this research is the tendency of individuals to create budgetary slack tends to be lower when they accept the slack inducing compensation mechanism than truth inducing (H2). These indicate that slack inducing compensation scheme is better used than truth inducing in mitigating the creation of budgetary slack. Different level of risk faced by the individual, especially in the absence of fines or sanctions if the budget target is not reached, give different impact on individual. Our research provides practical implication when individuals get stressed, compensation schemes are less effective in minimizing the effect of social pressure on the creation of budgetary slack. ]]>
<![CDATA[The Impact of Abusive Supervision and Locus of Control on Budgetary Slack ]]>
<![CDATA[Fitri Mareta]]>;
<![CDATA[Aldini Nofta Martini]]>;
<![CDATA[Aryan Danil Mirza. BR]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 24, No 2 (2021): IJAR May 2021 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
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DOI: 10.33312/ijar.531
<![CDATA[Previous research has shown that budgetary slack behavior is motivated by external factors based on employee preferences or internal factors. Abusive supervision and locus of control are two aspects that have the potential to be the cause of budgetary slack creation. This research aims to investigate the impact on the propensity of individuals (abusive supervision and locus of control) to execute budgetary slack. Furthermore, this research also explores the role of the individual locus of control through abusive oversight of the tendency to handle budgetary slack. Until now, no research has been conducted to investigate the role of the individual locus of control in reaction to abusive supervision that facilitates budgetary slack activity. This research used a 2 x 2 experimental method among 51 Accounting master students as participants to test the hypothesis. The findings show that the tendency to create budgetary slack is not significantly influenced by abusive supervision, whereas the locus of control has a major impact on the tendency to generate budgetary slack. Furthermore, it was also found that the propensity to create budgetary slack is influenced by interaction of abusive supervision and locus of control. In an attempt to reduce employee budget discrepancies, this analysis contributes empirically and theoretically by being the framework for consideration in the company.]]>
<![CDATA[Obedience Pressure vs. Peer Pressure: An Explanation of Muslims’ Religious Role in Budgetary Slack ]]>
<![CDATA[Aryan Danil Mirza. BR]]>;
<![CDATA[Kharisa Rachmi Khoirunisa]]>
<![CDATA[ Journal of Indonesian Economy and Business Vol 36 No 2 (2021): May ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Gadjah Mada ]]>
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DOI: 10.22146/jieb.v36i2.1771
<![CDATA[Introduction/Main Objectives: The performance of individuals in organizations is generally evaluated based on their success at achieving targets. Furthermore, the role of the budget has a major effect on individual behavior in the preparation of the budget, by allowing unethical actions (budgetary slack). Background Problems: There are a few studies that measure the difference in the influence of social pressure between superiors and peers on individual’s behavior in the organizational budgeting process. On the other hand, there are inconsistencies in the results of the research into the role of religiosity in the creation of budgetary slack. Novelty: To explain why people are not influenced by social pressures to create budgetary slack, we use the Psychological Reactance Theory. We argue that religiosity is one factor that influences people in making decisions about participative budgeting. Religiosity is believed to be able to influence one's personal values, so it impacts on one's judgment and determination of whether a thing is good or bad. Research Methods: This study uses an experimental research method on 65 undergraduate accounting students and a 2x2 factorial design consisting of two factors, social pressure (obedience pressure and peer pressure) and religiosity (high and low). Finding/Results: The results show that religiosity is proven to play an important role in the budget decision-making process, futhermore it minimizes the occurrence of budgetary slack. Conclusion: Individuals who have high religiosity are proven to be better able to avoid creating budgetary slack compared to individuals who have low religiosity, when receiving pressure from superiors and peers. This result has implications for organizational stakeholders dealing with employee recruitment or in the organization's management control system, as religiosity is an important factor that must be prioritized.]]>
<![CDATA[HEREDITARY AND EDUCATIONAL FACTORS IN THE DECISION TO OWN AN AGRICULTURAL BUSINESS ]]>
<![CDATA[Vitriyani Tri Purwaningsih]]>;
<![CDATA[Dian Fajarini]]>;
<![CDATA[Resha Moniyana Putri]]>;
<![CDATA[Aryan Danil Mirza. BR]]>
<![CDATA[ TECHNOBIZ : International Journal of Business VOL 5, NO 2 (2022) : OKTOBER ]]>
Publisher : <![CDATA[Universitas Teknokrat Indonesia ]]>
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DOI: 10.33365/tb.v5i2.2282
<![CDATA[Many people in Indonesia make the decision to open a business, especially on small and medium scales. The decision to have a business is certainly motivated by various factors. Using household survey data from the fifth Indonesia Family Life Survey, this study aims to analyze the factors driving Indonesia’s household decisions to open an agricultural business. The data in this study is cross-section with the logistic regression method. The findings of this study indicate that a person's decision to open an agricultural business is strongly driven by hereditary factors from their parents and the length of education. Other factors influencing the decision to open an agricultural business are ethnicity, gender, marital status, age, and area of residence.]]>
<![CDATA[Apakah Perbedaan Gaya Kepemimpinan dan Skema Kompensasi Mempengaruhi Negosiasi Harga Transfer? ]]>
<![CDATA[Aryan Danil Mirza. BR]]>;
<![CDATA[Fitri Mareta]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 7 No 2 (2022): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v7i2.4390
<![CDATA[Transfer pricing can cause conflicts between divisions. Therefore, this study examines how the type of leadership and compensation schemes can influence the seller's transfer price decision to obtain an equal profit—using a 2x2 factorial design experimental method on leadership Style variables (supportive vs. unsupportive) and compensation scheme variables (high bonus percentage vs. low bonus percentage). This study shows that sellers will charge transfer prices close to the same profit under supportive leadership. In addition, the seller will charge a transfer price close to the same profit when the compensation scheme has a low bonus percentage. This study provides knowledge to companies to formulate effective strategies to reduce transfer price negotiation conflicts by considering the type of leadership and compensation schemes.]]>
<![CDATA[Does Flypaper Effect Really Exist? Evidence From Government Budget in East Indonesia ]]>
<![CDATA[Rizki Ramadhani]]>;
<![CDATA[Farah Nisa Ul Albab]]>;
<![CDATA[Aryan Danil Mirza. BR]]>
<![CDATA[ Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 4 No 2 (2022): International Journal of Business, Humanities, Education and Social Sciences ]]>
Publisher : <![CDATA[Universitas Teknologi Yogyakarta ]]>
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DOI: 10.46923/ijbhes.v4i2.185
<![CDATA[Regional autonomy is one form of policy from the Indonesian central government to encourage independence from every existing local government, but at the same time, it also creates economic inequality. To make it balanced, the central government provides transfer funds for every local government that needs it. However, the dependence of the local government on the central government transfer funds has led to the phenomenon called the Flypaper Effect. This study aims to see the effect and the existence of a flypaper towards Local Own-Source Revenue (Pendapatan Asli Daerah), General Allocation Fund (Dana Alokasi Umum), Special Allocation Fund (Dana Alokasi Khusus), Revenue Sharing Fund (Dana Bagi Hasil) and Local Expenditure. This study relays on audited financial statements of local governments in 11 provincial governments located in Eastern Indonesia from 2012-2017. It uses E-views to test the hypothesis. The results show that only the Special Allocation Fund does not affect Local Expenditure. Furthermore, in Eastern Indonesia, there is an existing flypaper effect phenomenon. The regional autonomy policy implementation still needs to be improved. The central government needs to motivate the local government potencies to maximize their original revenue and consider for adjust the policy itself.]]>
<![CDATA[Does Religiosity Matter? Experimental Research on Abusive Supervision in Budgetary Slack Creation ]]>
<![CDATA[Yenni Agustina]]>;
<![CDATA[Yunia Amelia]]>;
<![CDATA[Aryan Danil Mirza BR]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 25, No 3 (2022): IJAR September - December 2022 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
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DOI: 10.33312/ijar.641
<![CDATA[Abusive supervision behavior has long been a problem in the budgeting process. Its nature has been proven to damage individuals and significantly impact the corporate environment. Several studies related to Abusive supervision show evidence that individuals who experience abusive supervision tend to do Budgetary Slack. Meanwhile, religiosity, which is predicted as a personal value that can control individuals from committing acts outside the norm or harming the company, sometimes has little effect. Several studies have shown that high religiosity does not prevent individuals from taking despicable actions such as earnings management, Budgetary Slack, commitment escalation, and others. Is there anything wrong with religiosity as an individual's value? Does this occur due to variable measurement error (instrument) or method bias in sampling? Researchers tried to compare various instruments related to religiosity to obtain the most appropriate measurement, especially by photographing this phenomenon. We surveyed 83 participants using the experimental method with a 2x2 factorial design to understand how religious belief might buffer against the destructive effects of abusive supervision on budgetary slack. The results of this study are expected to be a reference (empirical evidence) related to the role of religiosity as a personal value in preventing destructive behavior of individuals, especially in the budgeting process.]]>
<![CDATA[KEBIJAKAN PENGECUALIAN PAJAK DIVIDEN: KABAR BAIK ATAU BURUK BAGI INVESTOR ]]>
<![CDATA[Indah Shofiyah]]>;
<![CDATA[Aryan Danil Mirza. BR]]>;
<![CDATA[Cornelius Saryadi Turnip]]>;
<![CDATA[Ayu Nani Djismudin]]>;
<![CDATA[Raihan Razif Afero]]>;
<![CDATA[Nasrul Maulana]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 28 No 1 (2023): JAK Volume 28 No 1, 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v28i1.872
<![CDATA[The issuance of Omnibus Law Policy is predicted to be an effective policy in simplifying regulations, especially in the field of taxation. This study aims to find out in depth the perceptions of various parties regarding the implementation of PMK No. 18 regarding Exceptions from the Imposition of Income Tax on Dividends. Researchers try to map the problem from various perspectives, including investors, securities companies, tax consultants, tax officials and academics. The research was conducted using a qualitative approach with structured interview techniques. The results show that this Exemption of Dividend Tax policy is beneficial for corporate taxpayers, while for personal taxpayers it still tends to be detrimental because the administration is too complicated. So that policy makers need to review the implementation of Minister of Finance Regulation. In addition, the results of the study also show that although in the short term this policy has the potential to reduce Government revenues from the tax sector, in the long term this policy has the potential to accelerate national economic growth, especially after the Covid-19 pandemic. This research can be a reference for the government and academics in implementing policies in the field of taxation.]]>
