Type Of Causal Research Research Articles

Pengaruh Return On Equity (ROE) dan Gross Profit Margin (GPM) Terhadap Pertumbuhan Laba Pada Bank Umum Syariah

This research aims to determine the influence of two X variables, namely Return On Equity (X1) and Gross Profit Margin (X2) on Profit Growth (Y) on the Indonesian Stock Exchange with 30 samples from 6 Sharia Commercial Banks. This research uses a type of research using panel data. This research is a causal type of research with a quantitative approach. The data analysis method used is multiple linear regression with SPSS 26 software. The t-test results of the Return On Equity (X1) variable show t-test > ttable, namely 4.906 > 2.050 with a sig value of 0.000 < 0.05, it can be concluded that Ha1 is accepted and Ha0 is rejected. From the results of the t-test for the Gross Profit Margin (X2) variable, it shows tcount > ttable, namely 0.254 < 2.050 with a sig value of 0.801 > 0.05, it can be concluded that Ha2 is rejected and Ha0 is accepted. The test results obtained at Sharia Commercial Banks show that there is a significant influence of the independent variables simultaneously on the dependent variable, so Ha3 is accepted, namely that there is a positive and significant influence of the Return On Equity and Gross Profit Margin variables on Profit Growth.

The Influence Of Career Development, Work Environment And Workload On Job Satisfaction And Its Impact On Employee Performance

Objectives – Company performance is highly dependent on public administration personnel, including individual resources to work in all organizations. Management performance can be improved by ensuring that each level of the organization has adequate business requirements and clear plans to support management objectives. This research uses a quantitative approach with a type of causal research. This research focuses on PT. SSP contact center employees. as a population of 100 individuals. The saturated sampling method was used to select the research sample, which means the entire population was included. The questionnaire uses a Likert scale which is one of the questionnaire measuring tools. SmartPLS version 3. is software used to analyze data related to various variables. Innovation/Value - Learning organizations and employee empowerment drive continuous improvement, innovation and adaptability, enabling employees to make informed decisions and contribute to organizational goals. This helps organizations align and maintain competitive advantage by improving careers, environments and jobs.

Continue Use Intention Analysis Using The Integration of The Unified Theory of Acceptance and Use of Technology (UTAUT) 2 and Delone & Mclean (D&M) Models Modified in The My TelU Mobile Student Account Application

My TelU Mobile is a learning support application released by Telkom University on May 25, 2021. This application can be downloaded on the Play Store and App Store and has become a super app that has quite a high number of downloads. However, its user traffic is not yet stable, as seen in the decreasing usage traffic during the lecture period. The purpose of this study was to determine the factors that influence the acceptance and use of the My TelU Mobile application using an integration of the UTAUT-2 and Delone & McLean models. This study uses a quantitative method with descriptive and causal research types. The sampling technique uses a non-probability sampling technique of the purposive sampling type with a sample size of 400 respondents. The data analysis technique uses descriptive analysis and PLS. The findings of this study are that effort expectancy, information quality, service quality, user satisfaction have a significant effect on continue use intention and system quality, information quality, service quality have a significant effect on user satisfaction. However, performance expectancy, social influence, facilitating condition, habit, hedonic motivation, and system quality do not have a significant effect on continue use intention of My TelU Mobile application.

PENGARUH MANAJEMEN LABA, GOOD CORPORATE GOVERNANCE, BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) TERHADAP KINERJA KEUANGAN PERUSAHAAN CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BEI

The research aims to examine the influence of Earning Management, Good Corporate Governance, Operational Costs and Operating Income (BOPO) on the Financial Performance of Non-Cyclicals Consumer Companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. This research method uses a quantitative approach with a type of causality research. The data source used in this research in secondary data. The data collection method applied in this research is non-participant observation. The population in this study are non-cyclicals consumer companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The sampling technique in this research uses purposive sampling technique by applying sample criteria. Data analysis techniques use descriptive statistical analysis, classical assumption test, multiple linear regression analysis, coefficient of determination ( ), F statistical test and t statistical test. The result of this research show that earning management, independent commissioner, audit committee, board of directors and operational cost and operating income (BOPO) simultaneously have a significant effect on the companies financial performance. Partially earning management has an effect on the companies financial performance, independent commissioner have an effect on the companies financial performance, the board of directors has no effect on the companies financial performance, the audit committee has no effect on the companies financial performance and operational cost and operating income (BOPO) have an effect on the companies financial performance

PENGARUH PENERAPAN AKUNTANSI BERBASIS AKRUAL, GOOD GOVERNANCE, DAN PENGAWASAN PENGELOLAAN KEUANGAN TERHADAP PENCEGAHAN FRAUD PADA KEUANGAN DAERAH

This study aims to analyze the effect of accrual-based accounting implementation, good governance, and financial management supervision on fraud prevention in regional finances. This research method is quantitative with the type of causality research. The data collection technique used by researchers in this study was a questionnaire method. The population in this study were subjects related to the research that the authors conducted at the secretariat of the Surakarta Privy Council. The sampling criteria set are employees or structural officials of the finance department who are in the secretariat of the Surakarta Keresidenan council. The sampling technique used is purposive sampling technique. The data source used by this researcher is primary data. Data analysis techniques are measured on a Likert scale using SPSS 20 software with data quality tests, classical assumption tests, and hypothesis testing. The results of this study are that the application of accrual-based accounting has a significant effect on fraud prevention both partially and simultaneously. Good governance has a significant effect on fraud prevention. Financial management supervision has no effect on fraud prevention

“Pengaruh Kualitas Layanan terhadap Minat Berkunjung Kembali pada Hotel X di Surabaya”

This study aims to determine the effect of service quality on return visit interest at hotel X in Surabaya both simultaneously and partially, and to determine the most dominant variable in influencing return visit interest. This study belongs to the type of causal research with a quantitative approach. The sample used was 96 respondents, the results of which will be tested for validity and multiple linear regression analysis, multiple determination coefficients, F test, t test, and dominant test. The study results show that service quality affects the interest in revisiting hotel X in Surabaya both simultaneously and partially. The service quality variable is the most dominant variable in influencing return visit interest at hotel X in Surabaya. Furthermore, the ability of the service quality variable to influence the revisit interest variable is 50.5%, while the remaining 49.5% is influenced by other variables not discussed in this study.

Pengaruh Personal Interest dan Self Control terhadap Minat Investasi pada Mahasiswa Generasi Z di Bandung

The purpose of this study was to find the influence of personal interst and self-control on investment interest in generation z students in Bandung. The method used in this research is quantitative method with descriptive and causal research types. The population in this study were students of generation z in Bandung. The sampling technique used is a non-probability sampling method with sub-sampling purposive sampling technique with a total of 270 respondents. The data analysis technique used descriptive analysis techniques and multiple linear regression analysis with the help of SPSS ver 22 software. The results of the study concluded that from the results of the t test, personal interest and self control had a positive and significant effect on investment interest in z generation students in Bandung. Based on the results of the F test, personal interest and self control together have an influence on investment interest in generation z students in Bandung.

Pengaruh Profitabilitas, Debt Default, dan Reputasi KAP terhadap Opini Audit Going Concern: Studi Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Tahun 2019-2022

This study aims to provide empirical evidence regarding the effect of pprofitability, debt default, and audit reputation on going concern audit opinion. This research uses a quantitative approach with the type of causal research. The population in this study are companies in the property and real estate sectors that have been listed on the Indonesia Stock Exchange (IDX) in 2019-2022. By using purposive sampling method obtained 192 samples. Profitability is measured by Return on Asset. Debt default is measured by dummy variables. Audit reputation is measured by dummy variables, and going concern audit opinion is measured using dummy variables. This study uses logistic regression analysis to test the proposed hypothesis. The research results show that profitability has a negative effect on going concern audit opinion, debt default and audit reputation have a significant effect on going concern audit opinion.

PENGARUH CARBON EMISSION DISCLOSURE (CED), CORPORATE SOCIAL RESPONSIBILITY (CSR), DAN GREEN ACCOUNTING TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING

This study aims to determine the effect of Carbon Emission Disclosure (CED), Corporate Social Responsibility (CSR) and Green Accounting on Firm Value with Profitability as an intervening variable. This research is a type of causality research with a quantitative approach. This study uses data on annual reports, sustainability, and energy sector finances on the ASEAN Stock Exchange website with a total of 22 companies. The sampling technique used purposive sampling and obtained 66 energy company data. The analysis method uses SEMPLS with SmartPLS 3.0 software. The results of this study indicate that 1) Carbon Emission Disclosure has no significant effect on firm value, 2) Corporate Social Responsibility has a significant effect on firm value, 3) Green Accounting has no effect on firm value, 4) Carbon Emission Disclosure has no significant effect on profitability, 5) Corporate Social Responsibility has a significant effect on profitability 6) Green Accounting has no effect on profitability, 7) Profitability has a significant effect on firm value, 8) Carbon Emission Disclosure through profitability has no significant effect on firm value. 9) Corporate Social Responsibility through profitability has no significant effect on firm value, 10) Green Accounting through profitability has no significant effect on firm value. Keywords: Carbon Emission Disclosure, Corporate Social Responsibility, Green Accounting, Profitability, Firm Value

Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak UMKM dengan Sosialisasi Perpajakan sebagai Variabel Moderasi

This study aims to determine the effect of taxation knowledge, taxpayer awareness, and tax sanctions on MSME taxpayer compliance with tax socialization as a moderating variable. This study uses the slovin formula for sampling by distributing questionnaires. The data used is primary data sourced from distributing questionnaires to 100 MSME taxpayers in DKI Jakarta. The data analysis method is Moderated Regression Analysis (MRA) which is used to understand whether the effect of the independent variable on the dependent variable is influenced by the moderating variable. This research is a type of causal research that aims to determine the cause - effect between variables. This study uses a quantitative research design to collect a number of data that is useful for explaining the characteristics of each variable with other variables. The results of this study indicate that taxpayer awareness has a positive effect on MSME taxpayer compliance, while the tax knowledge variable, and tax sanctions have no effect on MSME taxpayer compliance. Tax socialization cannot moderate tax knowledge, taxpayer awareness, and tax sanctions on the compliance of MSME taxpayers in DKI Jakarta. Keywords: Taxpayer Awareness, Taxpayer Compliance, Taxation Knowledge, Tax Sanctions, Taxation Socialization.

PENGARUH KESADARAN WAJIB PAJAK, TINGKAT PENDAPATAN, KUALITAS PELAYANAN DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN

This study aims to determine the effect of taxpayer awareness, income level, service quality and tax knowledge on taxpayer compliance in paying land and building tax in Kawalelo Village, Demon Pagong District, East Flores Regency. This research is a type of causality research. The sampling technique uses purposive sampling totaling 100 respondents. The data analysis techniques used are Descriptive Analysis, Data Quality Test, Classical Assumption Test, Multiple Regression Analysis, and Hypothesis Test. The results of this study show that: (1) Taxpayer Awareness affects Taxpayer Compliance in paying Land and Building tax in Kawalelo Village, Demon Pagong District, East Flores Regency, this is evidenced by the test results which show the value of the taxpayer awareness variable coefficient of 0.395 with a calculation of >ttable (3.930 >1.98525) and a significant level of 0.000<0.05. (2) The level of income has a significant effect on taxpayer compliance in paying land and building tax in Kawalelo Village, Demon Pagong District, East Flores Regency, this is evidenced by the test results which show the value of the variable coefficient of income level of 0.294 with a calculation of >ttable (2.454 >1.98525) and a significant level of 0.016 < 0.05 . (3) Service Quality has a significant effect on taxpayer compliance in paying land and building tax in Kawalelo Village, Demon Pagong District, East Flores Regency, this is evidenced by the test results which show the value of the Service Quality variable coefficient of 0.305 with t>tabel(2.418>1.98525) and a significant level of 0.018<0.05. (4) Taxation knowledge has no effect on taxpayer compliance in paying land and building tax in Kawalelo Village, Demon Pagong District, East Flores Regency, this is evidenced by the test results which show the value of the tax knowledge variable coefficient of 0.025 with t<tabel(0.244<1.98525) and a significant level of 0.808 > 0.05. Based on the results of the determinant coefficient test (R2) shows that the percentage of contribution of the influence of independent variables (Taxpayer Awareness, Income Level, Service Quality and Tax Knowledge) on the dependent variable (Taxpayer Compliance in paying Land and Building tax) is 52.4% and the remaining 47.6% is influenced by variables outside the model that are not explained.

PENGARUH PEMAHAMAN PENGELOLAAN KEUANGAN, SISTEM AKUNTANSI KEUANGAN DAERAH, TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN ENDE

The aim of this research is to determine the effect of understanding the financial management of the regional financial accounting system on the performance of the Ende Regency Regional Government. The population in this study was the Head of Section, Secretary and Treasurer for Finance, totaling 159. The sampling technique used purposive sampling, namely the Head of Section, Secretary and Treasurer for Finance in SKPD Ende Regency, totaling 60 people. This type of research uses the type of causality research. This study uses primary data, namely a questionnaire. Data were analyzed using multiple regression analysis which was processed through 1MB SPSS Statistikcever 25. The results of this study indicate that: (1) Understanding of financial management has a significant positive effect on the performance of the local government of Ende Regency. This can be shown by the coefficient value of the variable understanding of financial management of 0.202 with tcount > ttable (4.808> 2.202) and a significant level of understanding of financial management is 0.000 <0.05. (2) The regional financial accounting system has a significant positive effect on the performance of the local government of Ende Regency. This can be shown by the variable coefficient of the regional financial accounting system of 2.239 with tcount > ttable (2.239> 2.002) and the significant level of the regional financial accounting system is 0.029 <0.05. Simultaneously, the variable understanding of financial management and regional financial accounting systems on local government performance is 29.4 while the remaining 70.6% is influenced by other variables not included in the study.

The Impact of E-Business Technologies and Social Media Marketing on Indonesian SMEs Sustainability

Objectives: As a result of the COVID-19 pandemic, many MSMEs in Indonesia have experienced losses and some have even gone bankrupt. To try to keep their business running, MSMEs must carry out digital transformation, including by selling their merchandise via the internet, using social media such as Instagram and Facebook, as well as online markets including Tokopedia, Shopee, Bukalapak, Blibli, and Lazada. By using the internet for business, it is necessary to know the role of e-business technology and social media marketing. Therefore, this research examines how perceived usefulness, perceived ease of use, and digital transformation influence the sustainability of SMEs through e-business technology and social media marketing.Methodology: This research uses quantitative methods with a type of causal research. The population in this study were members of the CUP Bestari UKM community, numbering around 600 SMEs. To determine the sample size, the convenience sampling method was used, the sampling process was from the population closest and easiest to reach for researchers, taken from members of the CUP Bestari SMEs participating in the November 2021 bazaar at the Periuk District Hall, Tangerang City, totaling 108 samples. Primary data collection was carried out using a questionnaire by sending a Google Forms link to members of the UKM CUP Bestari community via WhatsApp. Then the data was analyzed using partial square rent structural equation modeling techniques. Finding: As a result, perceived usefulness and perceived ease of use have a significant influence on e-business technology. Perceived ease of use significantly affects social media marketing, perceived usefulness does not affect social media marketing. In addition, e-business technology significantly influences SMEs' sustainability, and e-business technology also influences SMEs' sustainability. Perceived usefulness and perceived ease of use influence SME sustainability both through e-business technology and through social media marketing. Meanwhile, digital transformation does not influence social media marketing both direct and indirect through social media marketing as a mediator.Conclusion: SME sustainability is influenced by factors of perceived usefulness, and perceived ease of use with e-business technology, and social media marketing as mediating variables. Another factor, namely digital transformation does not influence social media marketing both directly and indirectly through social media marketing as a mediator. In future research, it is recommended to use digital transformation as a variable that moderates the achievement of SME sustainability.

Effect of Marketing Strategy Factors on Marketing Performance of Food Home Industry in Malang City

This research examines factors or types of marketing strategies and marketing performance. The aim of the research is to examine the factors of each variable and the influence of marketing strategy factors on the performance of marketing strategies in the home food industry in Malang City. The research is in the form of a survey with a type of causal research. The number of samples was 398, taken from the food and beverage processing industry in Malang City. Data was collected through a survey using a questionnaire. Data were analyzed using the Structural Equation Modelling (SEM) Partial Least Squares (PLS) method. The research results explain that the marketing strategy factors formed are cost efficiency, product innovation, marketing innovation, and distribution channels. Meanwhile, the effectiveness of marketing strategy performance can be measured by increasing sales, market share and customer satisfaction. In further testing, cost efficiency, innovation and effective distribution factors influence marketing performance. This research provides benefits for the food home industry that product innovation, marketing, distribution and cost leadership strategies are very important to increase consumer satisfaction. Increased consumer satisfaction will have an impact on increasing market share, product sales, and profit sustainability.

Determinan Kinerja Keuangan Pemerintah Daerah dengan Belanja Modal sebagai Variabel Moderating (Studi Empiris Pada Kabupaten/Kota di Provinsi Jambi)

Regional Budget of Revenue and Expenditure Management in Jambi Province is not yet optimal, due to the inadequate ratio between direct and indirect expenditure. The purposes of this research are to: 1) examine the impact of District Own-Source Revenue and equalization fund 1individually towards local government financial performance on regency/city of Jambi Province 12016-2020; 2) examine the significance of District Own-Source Revenue and equalization fund impact simultaneously towards local government financial performance on regency/city of Jambi Province 12016-2020; dan 3) examine whether capital expenditures is capable to become the moderating variable 1between District Own-Source Revenue and equalization fund with local government financial performance on regency/city of Jambi Province 2016-2020. This research uses the type of causal research. The population of this research is regency/city government in Jambi Province which consists of 9 regencies and 2 cities. Data analysis technique that is used in this research is multiple linear regression analysis. The result indicates that: 1) individually District Own-Source Revenue gives positive and significant impact towards local government financial performance, meanwhile equalization fund gives negative and significant impact towards local government financial performance; 2) both District Own-Source Revenue and equalization Fund significantly impact local government financial performance; and 3) based on residual test results, it shows that capital expenditures is the only variable that is able to moderate the correlation between District Own-Source Revenue towards local government financial performance.

PENGARUH KUALITAS PELAYANAN, PERSEPSI HARGA DAN STRATEGI PEMASARAN TERHADAP KEPUASAN PELANGGAN PADA MIE GACOAN KARAWANG

Mie Gacoan is one of the trademarks of spicy noodles in Indonesia. Mie Gacoan itself is a subsidiary of PT Pesta Pora Abadi which is engaged in food and beverage. Its rapid development has made Gacoan Noodles now have branches almost throughout Indonesia, even now Gacoan Noodles is able to claim itself as the market leader in the ranks of spicy noodles in Indonesia. This study used quantitative methods with descriptive and causal research types. Respondents used consisted of customers who consumed Gacoan Noodles, with a total of 385 respondents using the sampling method. Data analysis was carried out by multiple linear regression analysis. The results of this study are marketing strategy variables, service quality and price perceptions have an effect on customer satisfaction of Mie Gacoan Karawang. The variables of service quality, price perception and marketing strategy partially and significantly affect the satisfaction of Gacoan Noodle Karawang customers with a coefficient of determination of 73.3%.
 
 Keywords: Service Quality, Price Perception, Marketing Strategy, Customer Satisfaction

Pengaruh Kepemimpinan Kepala Sekolah dan Kinerja Guru Terhadap Kualifikasi Mutu Internal Gugus Sekolah Dasar Negeri Lampanah Aceh Besar

This study aims to analyze the influence of the principal's leadership and teacher performance on the internal quality qualifications of the Lampanah Aceh Besar State Elementary School cluster. This study uses a quantitative approach with a type of causality research because it wants to see cause and effect or influence between variables, namely the influence of principal leadership and teacher performance on the internal quality qualifications of the Lampanah Aceh Besar State Elementary School Cluster. The research sample amounted to 41 respondents who were selected using a simple random sampling technique. Data was collected using a closed questionnaire. Data analysis using multiple linear regression test and t test. Based on the results of the study, the leadership of the principal and teacher performance simultaneously have a significant impact on internal quality qualifications in the Lampanah Aceh Besar State Elementary School Cluster.

Keputusan Pembelian Ditinjau dari Word Of Mouth di PT Ebad Al Rahman Wisata Kabupaten Jember

The limited quota and short time for the Hajj pilgrimage have resulted in quite long waiting lists. Many prospective regular Hajj pilgrims tend to choose other options, namely Hajj Plus or Umrah. The purchase decision of prospective Hajj Plus or Umrah pilgrims is influenced by several factors, one of which is word of mouth (WOM). This research uses a quantitative approach with a type of causality research. The sample was determined using an accidental sampling technique with a sample size of 100 respondents. The data analysis method uses simple linear regression. The research results show that word of mouth influences purchasing decisions. If pilgrims who have used Umrah and Hajj plus services increasingly provide recommendations through word of mouth, the confidence of prospective pilgrims in deciding to purchase Umrah and Hajj plus service products at PT Ebad Al Rahman Wisata Jember Regency will increase.

Creating National Resilience through State Defence and Student Character at Gerakan Sekolah Belajar

The crisis of national resilience in the younger generation has been widely discussed, marked by the formation of KOMCAD (Reserve Commander) for students. This action was formed to increase the value of state defence as the nation's next generation. Forming individual character takes a long time, so primary and secondary schools should immediately create a curriculum that includes state defence subjects. The problem is that there are still limited schools implementing the state defence subject curriculum, so this study aims to analyze the effect of state defence on national security and student character, as well as the effect of student character on national security in "Gerakan Sekolah Belajar". This study uses a quantitative approach to the type of causality research. This study's population was school students in the "Gerakan Sekolah Belajar", which 194 junior high school students then took as a sample. It can be concluded from the study's results that state defence has a positive and significant effect on national security and student character, and student character has a positive and significant effect on national security in "Gerakan Sekolah Belajar". The implications of this research provide an initial basis for making policies regarding the learning curriculum to build the character of students who love the country by building national resilience.

Pengaruh Badan Usaha Milik Desa, Aset Desa terhadap Kesejahteraan Masyarakat melalui Pendapatan Asli Desa di Kabupaten Lampung Selatan

One of the government's efforts to improve community welfare is carried out through Village-Owned Enterprises (BumDes). This paper will measure the influence of BumDes management and Village asset management on the welfare of village communities in South Lampung Regency through Village Original Income (PADes) which is a mediating variable. This paper uses a type of causality research with a quantitative approach. The calculations in this paper use a quantitative approach with the help of the Smart PLS version 3.0 application. The results of this paper found that the management of BumDes has a significant effect on community welfare variables. These results prove the ability to improve community welfare through well-managed and cooperative BumDes management. Meanwhile, village asset management does not have a significant effect on the welfare of the village community in South Lampung Regency. Apart from that, BumDes management has a significant effect on the PADes variable, and village asset management has a significant effect on PADes. Based on these results it can be said that the better the management of village assets in South Lampung Regency, the more PADes the village has. Meanwhile, BumDes Management and Village Asset Management have a significant influence on community welfare through Village Original Income.