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Contact Name
Tambun Sihotang
Contact Email
tambunsimarsoit@gmail.com
Phone
+6282160062525
Journal Mail Official
publisher@cria.or.id
Editorial Address
Perumahan Romeby Lestari Blok C, No C14 Deliserdang, Sumatera Utara, Indonesia
Location
Kab. deli serdang,
Sumatera utara
INDONESIA
Digital Business Tren Bisnis Masa Depan
ISSN : 20866321     EISSN : 29857848     DOI : 10.35335/dibus
Core Subject : Economy,
Digital Business Tren Bisnis Masa Depan is a journal that is generally integrated in the fields of economics, management and business. This journal encourages writers or lecturers and students engaged in economics, management and business to be able to submit their manuscripts for publication. The aspects collected include: Management, Economics, Business, Banking, Accounting, Actuarial, Sharia Economics, Development Economics, Digital Business, Entrepreneurship, Financial Management, Advertising, Human Resource Management, Natural Resource Management, Marketing Management, Sharia Accounting, Islamic Banking, Secretary, Culinary Business, Fiscal Administration, Commerce, Business Management, Accounting Computerization, International Business and Syahriah Business Management.
Articles 14 Documents
Search results for , issue "Vol. 15 No. 1 (2024): March: Bussines, IT, Finance" : 14 Documents clear
Control curiosity issues maintaining consumers active on sustainability Gunawan, Lieptiono; Prayitno, Prayitno
Digital Business: Tren Bisnis Masa Depan Vol. 15 No. 1 (2024): March: Bussines, IT, Finance
Publisher : Central Research Institute for Agriculture (CeRIA)

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Abstract

Active consumers play a dual role in one marketing chain, their existence as consumers and as passive marketers outside the company. Dependence on the latest products released by the company arouses consumers' great curiosity so that they automatically look for information about the latest products that will be released and form a community. This research uses a qualitative descriptive method with an inductive approach , using a conceptual theory model, and a constant comparison method. The research results of the concept of novelty integrate theory and explain the concept of novelty in detail as well as the formation of an active consumer process.
Faktor penentu kepatuhan wajib pajak Chairul, Muhammad; Kadarisman, Fachrie Ramadhan; Japutra, Antony; Imron, Muhammad Iqbal; Pradana, Muhammad Wahyu
Digital Business: Tren Bisnis Masa Depan Vol. 15 No. 1 (2024): March: Bussines, IT, Finance
Publisher : Central Research Institute for Agriculture (CeRIA)

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Penelitian ini berfokus pada faktor-faktor yang mempengaruhi kepatuhan wajib pajak di Indonesia. Melalui penggunaan analisis faktor eksploratori dan konfirmatori, studi ini mengumpulkan data dari berbagai wajib pajak untuk mengidentifikasi dimensi yang berpengaruh terhadap kepatuhan pajak. Faktor-faktor seperti persepsi terhadap efektivitas sistem perpajakan, tingkat pemahaman dan pengetahuan pajak, kualitas interaksi dengan otoritas pajak, dan persepsi terhadap keadilan dan sanksi pajak dianalisis. Hasil penelitian menunjukkan bahwa peningkatan kepatuhan pajak dapat dicapai melalui perbaikan di berbagai aspek, termasuk pendidikan pajak, layanan kepada wajib pajak, dan penegakan hukum yang lebih efektif. Temuan ini diharapkan dapat membantu pembuat kebijakan dalam merancang strategi yang lebih efektif untuk meningkatkan kepatuhan pajak, dengan mengakomodasi kebutuhan dan persepsi wajib pajak.
The effects of transformational leadership and motivation on teacher performance at yayasan rabiatul adawiyah medan Sinaga, Ira; Hidayat, Ferry; Hoki, Leony
Digital Business: Tren Bisnis Masa Depan Vol. 15 No. 1 (2024): March: Bussines, IT, Finance
Publisher : Central Research Institute for Agriculture (CeRIA)

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Abstract

This study aims to determine the effect of transformational leadership and motivation on the performance of teachers in Yayasan Rabiatul Adawiyah Medan. Data collection techniques involved the distribution of questionnaires to a sample of 35 people. The data analysis model used was multiple linear regression. The coefficient of determination (r2) was obtained at 72.8%, indicating that the independent variables of transformational leadership and motivation can explain their effect on teacher performance by 72.8%, while the rest of the variables are not revealed. The results of the study, at a 95% confidence level and a 5% significance level, showed that leadership has a significant effect on teacher performance, and motivation has a significant effect on employee performance. Simultaneously, it is known that transformational leadership and motivation together have a significant effect on teacher performance. Transformational leadership carried out by the principal should also involve consideration of the opinions or suggestions of teachers when making decisions and giving certain appreciation when teachers achieve an accomplishment. The role of teachers as the main pillar in the world of education can be a source of pride if the work done is appreciated
Formation of a creative hub and channeling patterns for creative economy actors in the city of South Tangerang using SWOT Susanto, Sugeng
Digital Business: Tren Bisnis Masa Depan Vol. 15 No. 1 (2024): March: Bussines, IT, Finance
Publisher : Central Research Institute for Agriculture (CeRIA)

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The formation of a Creative Hub and Channeling Pattern for Creative Economy Actors in South Tangerang City is to formulate a form of creative hub and channeling pattern for creative economy actors as a forum for collaboration in a joint commitment effort from both the Government, Stakeholders and Creative Economy Actors to improve the economy in the people of South Tangerang City. This research was carried out using SWOT analysis, namely a strategic planning method used to evaluate strengths, weaknesses, opportunities and threats in a project or business speculation. In the results of the SWOT analysis of the Culinary Sub-Sector SWOT, the Interior Design Sub-Sector SWOT and the Music Sub-Sector SWOT provide several recommendations for the formation of a Creative Hub and Channeling Patterns for Creative Economy Actors, including establishing a culinary core community as a channel for creative hub information, establishing a management training program in design. interior, Establishing a training program for the development of the music sub sector by supporting music promotion in the creative hub.
The influence of capital expenditures and original regional income (pad) on economic growth in central maluku regency Latupapua, Dalfin Rinhard; Nikijuluw, Jeanee B
Digital Business: Tren Bisnis Masa Depan Vol. 15 No. 1 (2024): March: Bussines, IT, Finance
Publisher : Central Research Institute for Agriculture (CeRIA)

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This writing aims to determine the influence of Capital Expenditures and GRDP on economic growth in the Central Maluku Regency area. Using time series data for the 2013-2022 period obtained from BPS Central Maluku Regency, the data was then processed using the Eview program with a multiple linear regression equation model and the mathematical derivative equation Ln_Y = α + β1 Ln_X1 + β2 Ln_X2 + ε. Then transformed based on the regression results as follows: Y = 10.492 + 0.028 LN_X1 + 0.222 LN_X2 + ε This equation is then explained that, if all the independent variables which include the Capital Expenditure variable (LN_X1), the Original Regional Income variable (LN_X2) have a value of 0 percent or have not changed, then the Economic Growth value is 10.492. The regression coefficient value for the Capital Expenditure variable (LN_X1) has a positive value of 0.028. This shows that if Capital Expenditures increase by 1%, then Economic Growth will increase by 0.028 or 2.8%. Meanwhile, the regression coefficient value for the Regional Original Income variable (LN_X2) has a positive value of 0.222. This shows that if Original Regional Income experiences an increase of 1%, then Economic Growth will increase by 0.222 or 22.2% assuming other independent variables are considered constant. The results of the partial test (t test) of the Capital Expenditure variable (X1) have no significant effect on Economic Growth. The variable Original Regional Income (X2) partially has a significant effect on economic growth. Meanwhile, the R square value is 0.677987 or 67.79%, which explains that simultaneously the capital expenditure and PAd variables have a significant effect on economic growth by 67% while the remaining 32.21% is influenced by other factors outside the factors studied
Analysis of the contribution of levies, local taxes and independence to South Buru Regency's original regional income (PAD) in 2019-2022 Seleky, Roy
Digital Business: Tren Bisnis Masa Depan Vol. 15 No. 1 (2024): March: Bussines, IT, Finance
Publisher : Central Research Institute for Agriculture (CeRIA)

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This study aims to determine the contribution of levies, local taxes, and self-reliance to local revenue (PAD). This study uses quantitative data types, while data sources use secondary data with documentation data collection techniques while data analysis techniques use quantitative descriptive. Based on the results of the study it was concluded that the contribution of regional levies shows that the condition is still lacking, this is due to the lack of availability of public facilities, for regional tax contributions it also experiences unstable conditions where the lack of firmness of the Buru Selatan regional government towards the community in the obligation to pay taxes, while for financial independence the area of south buru is still very low because the south buru district government is still lacking in maximizing levies or retribution and regional taxes to increase PAD. So that in this case the government of South Buru Regency increases the regional original income (PAD) through levies and taxes, thereby increasing regional independence.
Influence of public infrastructure, education and health on poverty in Central Maluku district Sangadji, Maryam; Nikijuluw, Jeanee Belthia; Ramly, Fahrudin; Yurinawati, Dwi Evita
Digital Business: Tren Bisnis Masa Depan Vol. 15 No. 1 (2024): March: Bussines, IT, Finance
Publisher : Central Research Institute for Agriculture (CeRIA)

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Poverty is a very complex problem, which is not only caused by a lack of income and assets, but also due to non-income factors, one of which is a lack of access to public services and welfare facilities. This research aims to determine the influence of public infrastructure, education and health on poverty in Central Maluku Regency. The data analysis method uses secondary data, time series which is quantitative data with a Multiple Linear Regression analysis model. The results of this research show that partially the Realization of Capital Expenditures as a variable measure of public infrastructure has a positive and significant effect on poverty, apart from that the Average Years of Schooling as a measure of the Education variable also shows a positive but not significant effect, while the Life Expectancy Rate as a Measure of the Health Variable shows the results of a negative and significant influence on poverty in Central Maluku Regency 2013-2022.
Pengaruh Efektivitas dan Kontribusi Penerimaan Pajak Daerah terhadap Pendapatan Asli Daerah Kabupaten/Kota di Kalimantan Barat Larasati, Anistya Fitri; Diaz, Marsela; Novieyana, Syarifah
Digital Business: Tren Bisnis Masa Depan Vol. 15 No. 1 (2024): March: Bussines, IT, Finance
Publisher : Central Research Institute for Agriculture (CeRIA)

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This research aims to see the influence of the effectiveness and contribution value of regional tax revenues on the Regional Original Income (PAD) of districts and cities in West Kalimantan province during the Covid-19 pandemic. This research was conducted to test and analyze the relationship and correlation between the effectiveness of regional taxes and the contribution of regional taxes to local revenue for 14 districts and cities in West Kalimantan province. This type of research is associative research using data from district and city regional government financial reports in West Kalimantan province for 2020-2022. Researchers used Financial Report data for the last 3 years because an extraordinary event called Covid-19 occurred which affected local government income from taxes, levies and other income. Based on the results of simultaneous Hypothesis Testing for the variables Regional Tax Effectiveness (X1) and Regional Tax Contribution (X2) together they will influence the Original Regional Income of Regencies and Cities in West Kalimantan and the influence is 63.9%, while the remaining 36.1% is influenced by other factors outside this regression model.
Influence of company size, debt to equity ratio, current ratio, managerial ownership on earnings quality Luahambowo , Nuryah Jasmine; Febriyanti, Diah
Digital Business: Tren Bisnis Masa Depan Vol. 15 No. 1 (2024): March: Bussines, IT, Finance
Publisher : Central Research Institute for Agriculture (CeRIA)

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This research aims to find out and analyze how company size, Debt to Equity Ratio, Current Ratio, and Managerial Ownership have developed on the Quality of Profits in Non-Cyclical Companies in the Food and Beverage Sub Sector listed on the Indonesia Stock Exchange in 2015-2022, and whether there is an influence The Influence of Company Size, Debt to Equity Ratio, Current Ratio, and Managerial Ownership on the Quality of Profits in Non-Cyclical Companies in the Food and Beverage Sub Sector listed on the Indonesia Stock Exchange 2015-2022, both partially and simultaneously. The research method used in this research is a quantitative research method with a descriptive and verification approach. The data used is secondary data. Data collection uses library research and documentation obtained from the official website of the Indonesian Stock Exchange. Sampling used a purposive sampling method and obtained a sample of 5 Non-Cyclicals Companies in the Food and Beverage Sub Sector listed on the Indonesian Stock Exchange. The data analysis techniques used in this research are the Classical Assumption Test, Multiple Linear Regression Test, Pearson Correlation Coefficient Test, Determination Coefficient Analysis, and Hypothesis Testing. The results obtained were that company size, Debt to Equity Ratio, Current Ratio, and Managerial Ownership simultaneously had no effect on Earnings Quality where Fcount < Ftable, namely 0.889 < 2.64. The coefficient value of determination of independent variable influence as much as 9.2% on Earnings Quality, this shows that another 90.8% influenced by other factors that are not used in this research.
Understanding the role of brand respect and brand love as a strategy to accelerate lovemarks (survey on the Garuda Airline special for Hajj) Titisania Rimadewi, Anantasha
Digital Business: Tren Bisnis Masa Depan Vol. 15 No. 1 (2024): March: Bussines, IT, Finance
Publisher : Central Research Institute for Agriculture (CeRIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59651/digital.v15i1.145

Abstract

Today, product innovation and technological services of international airlines, especially Hajj airlines, are growing at a rapid pace. Each airline is competing to make various innovations and issue promotions, so that the market is flooded with various airline products specifically for the pilgrimage. There is still little research on Brand Respect and Brand Love and their influence on Lovemarks, especially on special masks for Hajj. The foregoing is the basis for the urgency of this research. The purpose of this study is to contribute to supporting previous research with different samples and eliminated variables. This study also aims to determine whether Lovemarks, which are explained by intimacy, sensualilty and mystery have a correlation with brand love and brand respect. Through quantitative research, it can be concluded that brand love and brand respect have a positive effect on Lovemarks, brand love has the greatest influence on Lovemarks.

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