Determinant of Intention to Purchase Halal Cosmetics: A Millennial and Z Generation Perspective

In recent years, the halal industry has become a trend, this is because the Indonesian people have begun to apply halal culture as a lifestyle. This article aims to determine the factors influencing the purchase intention of halal cosmetics among millennials and generation Z. The author uses the theory of planned behavior to identify factors that encourage a person's intention to buy halal cosmetics among millennials and generation Z. The variables or predictors are attitudes, halal awareness, subjective norms, knowledge, halal labels, buying behavior, brand image, psychological risk, social media, and religiosity. This study has advantages compared to others because it uses a psychological approach in the form of buying and risk behavior and uses the effects of social media. The data was obtained through a survey conducted by the millennial generation and generation Z, who live in the city of Semarang. The sampling method used was non-probability with a purposive sampling technique. The data analysis of this research used Structural Equation Modeling (SEM) – Partial Least Square (PLS) with WarpPLS application. Testing is done using the measurement, goodness of fit, and structural models. The results showed that the factors influencing the purchase of halal cosmetics are attitudes, subjective norms, knowledge, halal labels, buying behavior, brand image, psychological risk, and religiosity. However, the halal awareness variable, social media, is not a determinant of someone buying halal cosmetics. The results show that the halal awareness of research respondents is still low because they have not fully paid attention to the halal aspect. Currently, social media provides too much information, making it difficult to distinguish whether it is credible or not, so respondents choose other alternatives

PENERAPAN MEDIA PEMBELAJARAN VIDEO ANIMASI PADA MATERI SISTEM PENDINGIN UNTUK MENINGKATKAN PEMAHAMAN DAN HASIL BELAJAR SISWA KELAS XI TKRO DI SMK INSTITUT INDONESIA KUTOARJO

   Penelitian ini bertujuan untuk mengetahui: (1) cara menerapkan media pembelajaran video animasi di kelas XI TKRO A SMK Institut Indonesia Kutoarjo tahun ajaran 2020/2021 pada materi perawatan berkala sistem pendingin dan (2) peningkatan pemahaman dan hasil belajar siswa kelas XI TKRO A SMK Institut Indonesia Kutoarjo tahun ajaran 2020/2021 pada materi perawatan berkala sistem pendingin. Penelitian ini merupakan penelitian tindakan kelas dengan model Kemmis & McTaggart. Penelitian dilaksanakan dalam dua kali putaran (siklus) yang diawali dengan pra siklus. Setiap siklus terdiri dari empat komponen, yaitu perencanaan, tindakan, observasi dan refleksi. Jumlah siswa yang menjadi subjek penelitian 30 siswa. Instrumen pengumpulan data berupa observasi, dokumentasi, angket pemahaman, dan tes hasil belajar. Data tentang hasil belajar diperoleh melalui ujian dan dianalisis untuk membandingkan hasil ujian pada setiap siklus. Cara menerapkan media pembelajaran video animasi pada materi perawatan berkala sistem pendingin dilakukan dengan model demonstrasi, diskusi dan tanya jawab. Hasil penelitian menunjukan bahwa penerapan tersebut dapat meningkatkan pemahaman dan hasil belajar siswa. Pemahaman siswa pada pra siklus yaitu 51,43% meningkat menjadi 70% pada siklus I dan pada siklus II mencapai 82,37%. Jadi, pemahaman siswa mengalami peningkatan 18,6% di pra siklus ke siklus I, dan 12,33% di siklus I ke siklus II. Hasil belajar siswa pada pra siklus mencapai nilai rata-rata 52,33 dengan presentase 10% atau 10 siswa yang mencapai nilai KKM (70). Hasil belajar siswa pada siklus I meningkat yakni nilai rata-rata menjadi 68,33 dengan 56,67% atau 17 siswa yang mencapai nilai KKM (70), dan pada siklus II meningkat lagi yakni nilai rata-rata menjadi 80,67 dengan 100% atau 30 siswa mencapai nilai KKM (70). Jadi, peningkatan nilai rata-rata hasil belajar pada pra siklus ke siklus I yaitu 16 poin, dan pada siklus I ke siklus II yaitu 12,33 poin. Sedangkan presentase hasil belajar pada pra siklus ke siklus I mencapai 46,67%, dan pada siklus I ke siklus II mencapai 43,33%.&nbsp

Pengaruh Kesadaran Wajib Pajak, Kepatuhan Wajib Pajak, Penagihan Pajak, dan Pemeriksaan Pajak Terhadap Penerimaan Pajak

This study aims to determine the effect of taxpayer awareness, taxpayer compliance, tax collection, and tax audit on tax revenue. The population of this study is an individual taxpayer registered at the KPP Pratama Semarang Timur with 100 respondents. The sampling technique used is Convenience Sampling or determining the sample based on convenience. Data was collected by distributing questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study are that taxpayer awareness, tax collection and tax audit variables have a significant effect on tax revenue, while taxpayer compliance has no significant effect on tax revenu

The Effect of Liquidity, Leverage, Profitability and Firm size on Financial Distress with GCG as a Moderation Variable

Financial difficulties will arise due to the company's inability to compete, and when a company's finances are in trouble, these conditions trigger bankruptcy. This study examines the effect of liquidity, leverage, profitability and firm size on financial distress with good corporate governance as a moderation variable. The population of this study is mining companies listed on the Indonesia stock exchange from 2018 to 2021 and using purposive sampling. The data analysis used was moderate regression analysis with the help of the SPSS 24 tool. The results showed that liquidity did not affect financial distress, leverage positively affected financial distress, and profitability and firm size negatively affected financial distress. Good corporate governance weakens the effect of liquidity and profitability on financial distress. Good corporate governance strengthens profitability and financial distress. Good corporate governance does not moderate the relationship between firm size and financial distress

The Effect of Liquidity, Leverage, Company Size and Fixed Asset Intensity on Tax Aggressiveness

Tax is one of the primary sources of revenue in Indonesia. Optimization of tax revenue has many obstacles, one of which is the form of non-compliance in tax payments, called tax planning. This study aims to analyze the relationship of liquidity, leverage, company size and fixed asset intensity to tax aggressiveness in companies. The population of this study is manufacturing companies listed on the IDX using the purposive sampling method. The results showed that liquidity, leverage and company size affected tax aggressiveness, while fixed asset intensity did not affect tax aggressiveness. This research contributed to the development of the tax aggressiveness literature. Then, it has implications for the development of models in curbing tax aggressiveness carried out by companies

Pengaruh Earning Per Share, Total Assets Turnover, Pertumbuhan Penjualan dan Debt Equity Ratio Terhadap Harga Saham

This study aims to examine the effect of earning per share, total assets turn over, sales growth and debt to equity ratio on stock prices in the Food Beverage Sub Sector on the Indonesia Stock Exchange for the 2015-2019 period. The number of Food and Baverages sub-sector companies listed on the IDX from 2015 to 2019 were 26 companies. Multiple linear regression analysis was used to test the research hypothesis. The results showed that Earning Per Share had a positive significant effect on stock prices, Total Assets Turnover had a negative insignificant effect on stock prices, Sales Growth had a negative insignificant effect on stock prices, Debt to Equity Ratio had a positive significant effect on stock prices and. Meanwhile, EPS DER gave a positive signal to the increase in stock prices in the market, but TATO Sales Growth could not directly contribute to the increase in stock prices

Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum dan Dana Alokasi Khusus Terhadap Belanja Modal

Penelitian ini bertujuan untuk menguji pengaruh pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus terhadap belanja modal. Jenis penelitian ini adalah penelitian kuantitatif. Sampel pada penelitian ini diperoleh dengan menggunakan metode purposive sampling, yaitu pemilihan sampel dengan kriteria – kriteria yang telah ditentukan. Berdasarkan metode purposive sampling tersebut didapatkan sebanyak 80 sampel dari 35 kabupaten/kota provinsi Jawa Tengah dan 5 kabupaten/kota di DIY Yogyakarta. Teknik analisis yang digunakan adalah regresi linear berganda. Hasil analisis data diketahui pengujian hipotesis secara parsial PAD berpengaruh positif dan signifikan terhadap belanja modal, Dana Alokasi Umum berpengaruh tidak signifikan terhadap belanja modal, Dana Alokasi Khusus berpengaruh positif dan signifikan terhadap belanja modal. secara simultan PAD, DAU, DAK berpengaruh positif dan signifikan terhadap belanja modal. Kata Kunci : Pendapatan Asli Daerah, Dana Alokasi Umum, Belanja Moda

The Effect of Environment Performance, Capital Structure, and Company Size on Financial Performance

One way to assess a company's success is to look at its financial results. Due to the COVID-19 pandemic, the financial performance of the industrial sector plummeted. When a company's financial performance plummets, there is no choice but to declare bankruptcy. Based on data collected from the Indonesia Stock Exchange (IDX) manufacturing business between 2018 and 2021, this study will analyze the relationship between environmental performance, capital structure, company size and financial success. This study uses quantitative methods based on cross-sections of 25 financial statements covering 2018–2021. A combination of descriptive statistics and multiple regression was used in this study. The statistical program SPSS 24 was used for this study. According to research, a company's size, capital structure, and environmental performance all play a role in its financial success. Discussing financial performance is a common theme in many studies. For the latest version of the study, researchers included variables such as capital structure, company size, and perio

THE EFFECT OF FINANCIAL RATIO ON FINANCIAL DISTRESS IN MINING COMPANIES

Empirically this study examines the factors that cause companies to experience financial distress. Financial distress is a phenomenon companies face, especially during a pandemic—detecting financial distress using ratios that describe profitability, use of debt and company activities. The focus of this research is mining companies in Indonesia. The unit of analysis in this research is 18 companies with 72 observations. The data analysis method used is multiple linear regression using the Zmijweski proxy to measure the company's level of financial distress. The research results show that many companies experienced financial distress during the pandemic. Companies with high profitability during a pandemic can prevent the company from going bankrupt. Increased liquidity in mining companies will deter companies from financial distress. Conversely, the higher the debt ratio under conditions of uncertainty, the faster the company will go bankrupt. Finally, the activity ratio cannot predict financial distress, especially in mining companie

Accounting Information Systems and Financial Literacy impact on SMEs' performance

SMEs are a priority business sector in Indonesia because contribute to its economy by absorbing a large workforce. This study investigates factors SMEs can use to improve their business performance. Factors that are predictors for improving SMEs' performance are accounting information systems, quality of financial reports, financial literacy and business age. The population of this study were SMEs registered at the Magelang Cooperative and SMEs Service. The sampling method chosen was simple random sampling with 400 SMEs as respondents. Data analysis used Structural Equation Modeling-Partial Least Square (SEM-PLS) with the WarpPLS 8.0 application. The results of the study show that accounting information systems and the quality of financial reports positively affect the performance of SMEs, so optimizing these factors will create a competitive advantage. The financial literacy and business age variables do not affect the performance of SMEs, so they cannot be predictors.