International Journal of Accounting and Management Research

Influence of Frontliner Service Quality and Quality Products Towards Customer Loyalty at KSPP Syariah BMT NU East Java Sumbersari Branch

2024-10-22T14:04:51+07:00

This research aims to evaluate the influence of service quality and product quality on customer loyalty at BMT NU Sumbersari. This Sharia Financial Institution is known for its friendly and responsive service as well as savings pick-up and delivery services and sharia financial financing. This research uses a descriptive quantitative approach. The population in this study was 1527. The research sample was determined randomly (random sampling) with the total sample calculated using the Slovin formula numbering 94 people. Data was collected through questionnaires, and analyzed using multiple linear regression. The results of the research obtained using the t test and F test show that the quality of frontliner service partially influences customer loyalty at BMT NU Sumbersari. Product quality partially has no effect on customer loyalty at BMT NU Sumbersari. Frontliner service quality and product quality simultaneously influence customer loyalty at BMT NU Sumbersari. The resulting R2 value of 0.115 (11.5%) can be interpreted to mean that the capability of the frontliner service quality model (X1), product quality (X2) on customer loyalty (Y) is 11.5 percent, and the rest is influenced by other factors.

Simplification of Income Tax Withholding Article 21 Through the Application of Average Effective Rates for Individual Taxpayers

2025-01-09T13:42:53+07:00

Calculation of Income Tax and PPh 21 withholding is quite complex and has a confusing calculation scheme so it is necessary to simplify and simplify calculations and deductions, as well as administrative management that does not burden taxpayers in carrying out their tax obligations correctly. In addition to progressive tax rates, the Directorate General of Taxes has implemented changes to the PPh 21 withholding rates using the average effective rate (TER) scheme in accordance with Government Regulation Number 58 of 2023. Find out about the new scheme and the latest example of PPh 21 calculations which will be effective starting in 2024. With the tariff scheme Effective PPh 21 TER, the calculation of Income Tax Article 21 becomes simpler. The TER scheme also does not change the calculation of PPh 21 in a year, because it is still based on Article 17 paragraph (1) letter a of the Income Tax Law. Apart from that, the TER scheme also does not provide additional new tax burdens because it is basically a method of calculating taxes on a monthly or daily basis.

Harnessing Indonesian Local Wisdom for Innovative Tourism Development in the Creative Economy

2024-10-22T14:12:46+07:00

This concept paper investigates how Indonesian local wisdom can be incorporated into innovative tourism development in the context of creative economy. By conducting an in-depth literature review and analyzing various case studies, the research investigates diverse applications of local wisdom in tourism across Indonesia, examining economic impacts, cultural preservation efforts, and alignment with creative economy principles. The results reveal significant potential in utilizing cultural heritage to develop distinctive, environmentally friendly tourism experiences that support local communities and the national economy. The research highlight challenges in implementation, such as the risk of cultural exploitation and clashes between modernization and tradition and suggests methods for sustainable development. By blending the preservation of culture with economic advancement, Indonesia has the potential to become a pioneer in sustainable and culturally respectful tourism development, providing valuable insights for similar culturally diverse developing countries.

Community Empowerment through Sustainable Development Goal (SDGS) Village Program

2024-10-22T14:29:16+07:00

Focusing on poverty alleviation, Presidential Regulation No. 166/2014 underscores the importance of a comprehensive strategy, strong coordination, and sustained efforts as the country's top priority. The strategy is aimed at reducing poverty and ensuring that the basic rights of citizens are fulfilled through inclusive, equitable and sustainable development. The goal is to create a better and fairer life for everyone, in line with the SDGs' Village Community goals as well as the SDGs' global goals that place community empowerment as a key method in tackling poverty. This research was conducted using a qualitative approach and is descriptive in nature. Data collection in this study was carried out through three main approaches: making observations, conducting in-depth interviews, and reviewing related documents. Data were analyzed using descriptive qualitative analysis using the Miles and Huberman interactive model, which includes data condensation, data display and drawing and verification of results. triangulation of techniques, triangulation of sources, and member checks ensured the validity of the data. The results showed that the villagers formed their own SDGs by volunteering.

Village Funds and Corruption Tendencies in Village Development

2024-11-04T10:14:17+07:00

This study aims to analyze the effect of village funds and the tendency of corruption on village development in Central Sulawesi Province. This study uses village government data in Central Sulawesi Province. Using the Proposive Sampling method for sample selection, so that the total final sample obtained was 1,840 observations. The results showed that village funds and corruption tendencies had an impact on increasing the village development index (IDM). Related to the existence of control variables, the characteristics of the village head and village characteristics also show an influence on increasing IDM. This research has implications for the importance of supervision and efforts to eradicate corruption at the village level to increase IDM