Strategic: Journal of Management Sciences

SENSITIVITAS ETIKA WAJIB PAJAK ATAS PENGGELAPAN PAJAK (TAX EVASION) BERDASARKAN PEKERJAAN, PENDIDIKAN, DAN GENDER

2024-12-29T01:02:08+00:00

This study aims to understand and analyze the differences in taxpayers’ ethical sensitivity toward tax evasion based on occupation, education, and gender. Tax obligations are mandatory and coercive under legal regulations, serving as a means for citizens to contribute to national funding and government operations. This research employed a survey method by distributing questionnaires directly to 100 respondents. The collected data were analyzed using correlation tests with the aid of SPSS software. The results indicate that differences in taxpayers’ ethical sensitivity toward tax evasion exist based on education, while no significant differences were found based on occupation and gender. Therefore, taxpayers’ ethical sensitivity toward tax evasion is influenced by education levels but not by occupation or gender.

PENGARUH CUSTOMER RELATIONSHIP MANAGEMENT DAN DIGITAL MARKETING TERHADAP LOYALITAS KONSUMEN PADA FAZIA BEAUTY KOTA METRO

2024-12-29T01:02:13+00:00

The desire to look attractive has a significant impact worldwide, including in Indonesia. Where the cosmetics industry is one of the rapidly growing sectors. In recent years, local brands in the Indonesian cosmetics industry have rapidly increased, especially from large companies and small to medium-sized enterprises. Quantitative research is based on the philosophy of positivism to study a specific population or sample. Research instruments are used to collect data, and hypotheses are tested through quantitative and statistical analysis of that data. This research uses the SPSS 26 statistical program to explain the influence of customer relationship management and digital marketing on consumer loyalty at Fazia Beauty Metro City. The Sig value of the Customer Relationship Management variable is 0,00 < 0,05, which can be concluded that there is an influence of Customer Relationship Management on Consumer Loyalty. The Sig value of the Digital Marketing variable is 0,00 < 0,05, which can be concluded that is an influence of digital marketing on consumer loyalty.

STUDI FENOMENOLOGI MEDIA SOSIAL DAN PERILAKU KONSUMERISME GENERASI Z

2024-12-29T01:02:18+00:00

Objective. This study aims to elaborate on the existence of social media and the increase in consumer behavior for generation Z. The digital era has made social media have greatly influenced all aspects of citizen life, to the point of creating dependency for generation Z.

Research Method. This study involved three subjects who were generation Z active users of Instagram and Tiktok social media. This study uses a phenomenological study approach with the Interpretative Phenomenological Analysis analysis method. Data were obtained through in-depth interviews and observations with categories based on statements from research subjects who actively use social media in their daily activities.

Results. The results of this study found that social media greatly contributed to the creation of consumer behavior and changes in the behavior of generation Z.

Conclusion. Subjective experiences in interacting with social media have played an important role in creating changes in consumer behavior among generation Z. Thus, social media has become a new space that emphasizes consumer behavior for generation Z.

MENINGKATKAN KETERLIBATAN KARYAWAN DENGAN MENGOPTIMALKAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR

2024-12-29T01:02:24+00:00

Objektif. Nilai Budaya BerAKHLAK yang diimplentasikan dengan sahih dan niat untuk memberikan pelayanan publik seharusnya akan memberikan posisi yang semakin kuat keterlibatan karyawan dalam lingkungan kerjanya, apalagi perilaku OCB dengan ihklas digerakan setiap ASN tentunya semakin memberikan mudahnya pencapaian visi organisasi. Masih sedikitnya penelitian ini, mendorong pentingnya kajian ini untuk dilakukan.

Metode Riset. Metode secara kuantitatif dengan penyebaran kuesioner secara probability sampling di dapat sebanyak 359 dari 3505 pegawai ASN di Kota Pangkalpinang. Simple random sampling dengan menerapkan kalkulasi slovin. Pengolahan data dengan bantuan software SmartPLS 4.1

Hasil. Pengaruh Core Value BerAKHLAK terhadap keterlibatan karyawan signifikan; Pengaruh signifikan Core Value BerAKHLAK dengan efek yang sangat besar terhadap OCB; serta Hubungan signifikan OCB dengan pengaruh kuat pada keterlibatan karyawan; Pengaruh tidak langsung signifikan OCB sebagai mediator yang memperkuat hubungan antara Core Value BerAKHLAK dan keterlibatan karyawan

Kesimpulan. Budaya kerja BerAKHLAK memainkan peran penting dalam menciptakan keterlibatan karyawan dan perilaku kewargaan organisasi. Perilaku ekstra-role (OCB) berfungsi sebagai jembatan yang menghubungkan nilai-nilai organisasi dengan keterlibatan karyawan

PERAN RELIGIOUS DALAM KEPUTUSAN PEMBELIAN BUSANA MUSLIM SECARA ONLINE DI INDONESIA

2024-12-29T01:02:32+00:00

This study aims to identify the role of religiosity values in online purchasing decisions for Muslim fashion in Indonesia. The method used in this research is a literature review, revealing that religiosity is a significant factor influencing consumer preferences. The findings indicate that several aspects of religiosity, such as adherence to religious teachings, religious symbols, and purchasing ethics aligned with Islamic values, have a significant impact on shaping purchasing decisions. The study also analyzes the most dominant religiosity factors, including spiritual commitment and the practice of religious teachings in daily life. Additionally, the research explains the meaning consumers assign to religious values in the purchasing process, where Muslim fashion is seen not only as a functional product but also as a symbol of religious identity and a means of strengthening spiritual connections. The findings of this study are expected to provide valuable insights for marketers to understand Muslim consumer motivations in the e-commerce context and offer guidance in developing effective marketing strategies based on religious value.

PENGEMBANGAN USAHA MELALUI ANALISIS KELAYAKAN BISNIS (STUDI KASUS PADA UMKM STUDIO DAPUR TASIKMALAYA)

2024-12-29T09:04:49+00:00

Objektif. Penelitian ini bertujuan untuk mengetahui: 1) Kelayakan usaha UMKM anyaman Studio Dapur Kabupaten Tasikmalaya yang terdiri dari, aspek lingkungan, aspek pasar dan pemasaran, aspek teknis dan teknologi, aspek manajemen dan sumber daya manusia serta aspek keuangan; 2) Pengembangan usaha UMKM anyaman, Studio Dapur, Kabupaten Tasikmalaya.
Metode Riset. Metode penelitian ini menggunakan pendekatan kualitatif dalam metode deskriptif.
Hasil. Hasil penelitian menunjukkan bahwa semua aspek kelayakan menunjukkan hasil yang mengarah pada usaha ini layak untuk dikembangkan
Kesimpulan. UMKM Studio Dapur dapat melakukan pengembangan bisnis usaha anyaman dalam rangka membuka lapangan pekerjaan untuk warga sekitar dan mengembangkan bakat serta melestarikan warisan nenek moyang.