The purpose of this research is to investigate the relationship among service quality, company image, customer satisfaction, and word of mouth. The population of this study is the parents of students in Avesiena Nature School Malang, East Java, Indonesia, which is 193 people. This study used saturated sample, it means the sample is the same number with the population. In order to examine the relationship both direct and indirect between service quality and company image on word of mouth, this study used path analysis. According to validity and reliability tests, the data that used in this study can be said valid and reliable. Results of this study show that service quality, company image, and customer satisfaction have a significant impact on word of mouth. Indirectly or through customer satisfaction, service quality and company image also have a significant effect.
Key words: Service Quality, Company Image, Customer Satisfaction, Word of Mouth
This study aims to determine and analyze the effect of remuneration and modernization of tax information systems on employee performance at the tax service office in Malang, East Java, Indonesia. The analysis in this study uses multiple linier regressions to answer research problems. This study has 84 respondents. The results of this study show that remuneration and modernization of the tax information system has a significant effect on performance of employees in the Malang tax service office. This finding is indicated by the results of the F test (F count) of 10,140 which is greater than the obtained F table value 3,109. This finding is expected to give contribution in decision making process related with policy of remuneration and modernization information system in tax service office.
Tujuan kegiatan ini adalah agar pelaku usaha memiliki pengetahuan tentang aplikasi media promosi dan pemasaran online yang efektif bagi peningkatan penjualan produknya. Permasalahan yang dimiliki pelaku Usaha Kecil Mikro dan Menengah (UMKM) di Kelurahan Mojolangu Kecamatan Lowokwaru Kota Malang yaitu masih menjalankan usahanya dengan sistem tradisional, dan belum memiliki pengetahuan memadai tentang pemasaran secara online serta belum memiliki ketrampilan yang memadai dalam menggunakan media sosial berbasis web. Metode pendekatannya adalah berupa pelatihan kewirausahaan berbasis teknologi pasar online. Hasil pengembangan dan evaluasi kegiatan dapat disimpulkan bahwa terdapat peningkatan pengetahuan dan ketrampilan dalam hal pemanfaatan media berbasis web dengan terwujudnya pasar online sebagai sarana kegiatan promosi dan pemasaran produk mereka.
This study aims to determine the effect of tax planning and company size on earnings management in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange in 2020-2021. The research method used is descriptive method. The sampling technique used purpopsive sampling so that the number of samples obtained was 16 companies. The analysis technique used is multiple regression analysis. The results show that partially tax planning has a positive effect on earnings management, it can be seen from the results of the t test or partial test, that the significance value of tax planning is 0.024 less than 0.05. And the size of the company has a significant positive effect, it can be seen from the results of the t test or partial test, that the significance value of tax planning is 0.032 less than 0.05. Simultaneous test results show that tax planning and company size affect earnings management in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange in 2020-2021, this is indicated by the value of Fcount > Ftable with a value of sig 0.009 < 0.05.
This study aims to analyze the equivalence of Supervisory Positions to Functional Positions in the North Penajam Paser Regency Government. The equalization process is carried out based on the results of the Assessment Center. The implementation of the Assessment Center is carried out by the North Penajam Paser Regency Government in collaboration with the BKPSDM of East Java Province. The population of this study is 214 ASN whose positions will be equalized from supervisory positions to functional positions. The sample in this study was 30 civil servants who were determined by ranking the best scores from the competency assessment results. The reason for choosing the best ranking is so that the results of this study can be used as a guide in the next equalization process. The results showed that the value of the assessment center for managerial competence and socio-cultural competence for the ASN sampled was above the determined Position Competency Standards.
This study aims to examine the effect of the tax incentive policy and knowledge of single login DJP on taxpayer compliance during the Covid-19 pandemic on corporate taxpayers registered at KPP Pratama Malang Utara. The sampling technique used was accidental sampling by determining the number of samples using the Slovin formula and obtained 99 samples. Data collection was carried out by distributing questionnaires to respondents. The analytical method used is descriptive statistical analysis and linear regression. Hypothesis testing was carried out using SPSS version 26 software. The results showed that the tax incentive policy had a significant positive effect on taxpayer compliance during the Covid-19 pandemic. Knowledge of single login DJP also has a significant positive effect on taxpayer compliance during the Covid-19 pandemic.
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