No abstract

The Corona virus, which began to emerge at the end of 2019 in China, has so far spread widely throughout the world including Indonesia, where this greatly affects various aspects of human life. Many MSME businesses must close because of the current economic situation. Therefore, MSME owners during the COVID-19 pandemic must start rethinking their business strategy. Because only with innovation, micro, small and medium business owners will be able to survive and continue to be sustainable. One of the innovations is to use technology, namely cloud kitchens that are attached to the use of online applications. During the COVID-19 epidemic, this study looks at the possibility of MSME business owners to adopt Cloud-based technology platforms as their new business model. The data for this study were obtained from 100 MSME owners engaged in the food and beverage sector using quantitative techniques. Data processing using SPSS 22.0 program and path analysis. The research findings reveal that there is a relationship between perceived ease of use and perceived benefits that affect the intention to use/adopt cloud kitchens as their new business model. This study contributes to the intention to adopt small businesses towards technology, namely cloud kitchens for MSME owners. Practical implications for other stakeholders are also presented in this study

The higher the number of entrepreneurs in a country, the higher the economic growth and development rate. What can be done to increase the number of entrepreneurs? Can entrepreneurship be created? This study aimed to measure the effect of Subjective Norms and Entrepreneurship Education on the Entrepreneurial Intention of students. The samples of this study were students of the Faculty of Economics and Business, Mercu Buana University, Meruya Jakarta campus, and Kranggan Bekasi. This research category is the quantitative method. Researcher collected data by distributing questionnaires using the snowball technique via a google form—measurement of data using statistical model SPSS and Structural Equation Modeling-Partial Least Square (SEM-PLS). The results showed that: (1) SN has a direct effect on ATB and PBC. (2) SN has an indirect influence on EI through ATB and PBC. (3) EE can moderate the impact of ATB, SN, PBC on EI. (4) SN, ATB. PBC and EE have a direct influence on EI. The novelty of this study is that the combination of SN and EE can generate student EI, whereas some previous research findings indicate that SN does not significantly affect EI.Keywords: Entrepreneurship Education, Attitude Toward Behavior,

This study was conducted to analyze the relationship model between workload, work motivation, and work discipline on the performance of banking employees in Jakarta. The research design is descriptive quantitative causal, where the object of this research is banking employees in Jakarta as many as 100 people. Data analysis using SPSS test tool will be tested for validity, reliability test, normality test, multicollinearity, heteroscedasticity, multiple linear regression, and hypothesis testing. In this study there are three hypotheses where the test results show that partially the workload, work motivation, and work discipline variables affect the performance of Islamic banking employees in Jakarta.

Agresivitas pajak adalah tindakan untuk mengurangi penghasilan kena pajak melalui perencanaan pajak baik secara legal (tax avoidance) maupun illegal (tax evasion) demi mengecilkan beban pajaknya. Tindakan pajak yang agresif tidak selalu timbul karena ketidakpatuhan akan peraturan perpajakan, melainkan juga dari penghematan pajak yang dilakukan sesuai dengan peraturan. Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Governance yang diproksikanmenggunakan Dewan Komisaris Independen, Komite Audit, dan Kualitas Audit, serta Transfer Pricing terhadap Tax Aggressiveness dengan Ukuran Perusahaan sebagai Pemoderasi. Penelitian ini menggunakan populasi perusahaan manufaktur yang terdaftar di BEI tahun 2018-2020. Penelitian ini menggunakan metode kuantitatif, dengan analisis regresi data panel. Hasil yang diperoleh adalah GCG yang diproksikan menggunakan Dewan Komisaris Independen dan Kualitas Audit tidak berpengaruh terhadap Tax Aggressiveness. Namun, GCG yang diproksikan menggunakan Komite Audit berpengaruh negatif terhadap Tax Aggressiveness. Kemudian, Transfer Pricing tidak berpengaruh terhadap Tax Aggressiveness. Ukuran Perusahaan sebagai variabel pemoderasi hanya mampu memoderasi pengaruh Komite Audit berpengaruh terhadap Tax Aggressiveness.