Faktor-Faktor Yang Memengaruhi Kinerja Usaha Mikro Kecil Dan Menengah Bidang Fashion

The purpose of this research is to determine the effect of entrepreneurial skills, market orientation, networking and entrepreneurial competence as mediating variables that affect the business performance of micro, small and medium-sized entreprises (SMEs) in the fashion sector at Tanah Abang Market. The samples used in this research were 100 respondents of micro, small and medium-sized entreprises owners at Tanah Abang Market by purposive sampling technique. This research used data analysis with the Partial Least Square (PLS) approach in the form of the Smart-PLS application version 3.0. The results of this research indicate that entrepreneurial skills, market orientation, and networks have a significant effect on performance which are mediated by entrepreneurial competencies and entrepreneurial competencies have a positive effect on performance. Penelitian ini bertujuan untuk mengetahui pengaruh keterampilan kewirausahaan, orientasi pasar, jaringan dan kompetensi kewirausahaan sebagai variabel mediasi yang mempengaruhi kinerja usaha mikro kecil dan menengah pada bidang fashion di Pasar Tanah Abang. Sampel yang digunakan dalam penelitian ini sebanyak 100 responden pemilik usaha mikro kecil dan menengah di Pasar Tanah Abang dengan teknik purposive sampling. Penelitian ini menggunakan analisis data dengan pendekatan Partial Least Square (PLS) berupa aplikasi Smart-PLS versi 3.0. Hasil penelitian ini menunjukkan keteampilan kewirausahaan, orientasi pasar, dan jaringan memiliki pengaruh secara signifikan terhadap kinerja yang dimediasi oleh kompetensi kewirausahaan dan kompetensi kewirausahaan memiliki pengaruh positif terhadap kinerja.

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THE EFFECT OF AUDITOR'S COMPETENCY, PROFESSIONALISM AND EXPERIENCE ON MATERIALITY LEVEL CONSIDERATIONS

ACCRUALS ◽

10.35310/accruals.v5i01.628 ◽

2021 ◽

Vol 5 (01) ◽

pp. 1-17

Author(s):

Muhammad Naufal Hilmi ◽

Novita Novita

Keyword(s):

Data Analysis ◽

Quantitative Research ◽

Sampling Technique ◽

Partial Least Square ◽

Least Square ◽

Primary Data ◽

Purposive Sampling ◽

Positive Effect ◽

Pls Method

This study aims to prove the existence of a positive effect of competence, professionalism and experience of auditors on consideration of materiality levels. The sample of this research is 100 auditors obtained using purposive sampling technique. This research is a quantitative research with primary data through distributing questionnaires. Methods of data analysis in this study using the Partial Least Square (PLS) method. The results of this study prove that the competence, professionalism and experience of auditors have a positive effect on the consideration of the level of materiality of auditors who work in KAP DKI Jakarta Region.

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Pengaruh Karakteristik Kewirausahaan, Motivasi, dan Kepemimpinan Transformasional terhadap Keberhasilan Usaha UKM Makanan

Jurnal Manajerial Dan Kewirausahaan ◽

10.24912/jmk.v2i4.9877 ◽

2020 ◽

Vol 2 (4) ◽

pp. 952

Author(s):

Jefferey Jefferey ◽

Sarwo Edy Handoyo

Keyword(s):

Transformational Leadership ◽

Data Analysis ◽

Sampling Method ◽

Sampling Technique ◽

Positive Influence ◽

Business Owners ◽

Partial Least Square ◽

Least Square ◽

Probability Sampling ◽

Purposive Sampling

This study was conducted with the aim to determine the effect of entrepreneurial characteristics, motivation, and transformational leadership on food culinary SMEs in West Jakarta. The sample used in this study was 50 respondents of food culinary SME business owners in West Jakarta was a non-probability sampling method with a purposive sampling technique. This study uses data analysis using Partial Least Square (PLS) which uses the Smart-PLS application version 3.0. The results of this study show the characteristics of entrepreneurship, motivation, and transformational leadership have a positive influence on the success of food culinary SMEs in West Jakarta. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh karakteristik kewirausahaan, motivasi, dan kepemimpinan transformasional pada UKM kuliner makanan di Jakarta Barat.Sampel yang digunakan dalam penelitian ini adalah 50 responden pemilik usaha kuliner kuliner di Jakarta Barat yaitu metode non-probability sampling dengan teknik purposive sampling.Penelitian ini menggunakan analisis data menggunakan Partial Least Square (PLS) yang menggunakan aplikasi Smart-PLS versi 3.0.Hasil penelitian ini menunjukkan karakteristik kewirausahaan, motivasi, dan kepemimpinan transformasional memiliki pengaruh positif terhadap keberhasilan UKM kuliner makanan di Jakarta Barat.

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Pengaruh Personality Traits Dan Ethical Leadership Terhadap Job Satisfaction Pegawai BCA Kalimalang

Jurnal Manajerial Dan Kewirausahaan ◽

10.24912/jmk.v3i1.11298 ◽

2021 ◽

Vol 3 (1) ◽

pp. 137

Author(s):

Jimmy Lukito ◽

Edalmen Edalmen

Keyword(s):

Job Satisfaction ◽

Data Analysis ◽

Personality Traits ◽

Central Asia ◽

Ethical Leadership ◽

Sampling Method ◽

Partial Least Square ◽

Least Square ◽

Purposive Sampling ◽

Positive Effect

This study was conducted with the aim of finding out whether there is an effect of personality traits and ethical leadership on job satisfaction among employees of PT Bank Central Asia’s Kalimalang branch, East Jakarta. The subjects of this study were 50 employees of PT Bank Central Asia’s Kalimalang branch. The sampling method is done by purposive sampling method. This study uses data analysis with the Partial Least Square (PLS) approach in the form of the Smart-PLS application version 3.0. The findings show that personality traits significantly and positively affect job satisfaction. Also, there is a significant and positive effect of ethical leadership on job satisfaction.Penelitian ini dilakukan dengan tujuan untuk mengetahui apakah terdapat pengaruh personality traits dan ethical leadership terhadap job satisfaction pada pegawai PT Bank Central Asia cabang Kalimalang, Jakarta Timur. Subyek penelitian ini adalah 50 pegawai PT Bank Central Asia cabang Kalimalang, Jakarta Timur. Metode pengambilan sampel dilakukan dengan metode purposive sampling. Penelitian ini menggunakan analisis data dengan pendekatan Partial Least Square (PLS) berupa aplikasi SmartPLS versi 3.0. Temuan menunjukkan bahwa terdapat pengaruh yang positif dan signifikan dari personality traits terhadap job satisfaction. Selain itu, ethical leadership juga turut mempengaruhi secara positif dan signifikan terhadap job satisfaction.

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EFIKASI DIRI TERHADAP KINERJA USAHA DENGAN KOMITMEN BERWIRAUSAHA SEBAGAI VARIABEL MEDIASI PADA UMKM

Jurnal Ilmu Manajemen ◽

10.26740/jim.v9n4.p1430-1439 ◽

2021 ◽

Vol 9 (4) ◽

pp. 1430-1439

Author(s):

Titiek Ambarwati ◽

Fika Fitriasari

Keyword(s):

Data Analysis ◽

Direct Effect ◽

Significant Influence ◽

Self Efficacy ◽

Business Performance ◽

Sampling Technique ◽

Partial Least Square ◽

Least Square ◽

Mediating Role

This study aims to see the effect of Self-Efficacy on Entrepreneurial Commitment, the effect of entrepreneurial commitment on performance, the influence of self on business performance with entrepreneurial commitment as a mediating variable in MSMEs. This research was conducted on UMKM entrepreneurs in Malang. The type of research used is explanatory research that aims to test theories or research that reject or reject theories or reject the results of pre-existing research. The data technique used a questionnaire. Respondents in this study were 70 entrepreneurs at UMKM in Malang. Determination of the number of samples using the Slovin formula, the sampling technique used was purposive sampling. Data analysis used Partial Least Square (PLS) using SmartPLS 3.0 software. The results showed a significant influence between commitment and commitment to entrepreneurial commitment, entrepreneurial commitment had a significant effect on business performance, self-efficacy had no direct effect on business performance, and entrepreneurial commitment had a mediating role between self-influence on business performance

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PENGARUH KEPERCAYAAN, KEGUNAAN, KEAMANAN TERHADAP MINAT MENGGUNAKAN MOBILE PAYMENT LINKAJA DENGAN KEMUDAHAN SEBAGAI VARIABLE MEDIASI

Jurnal Ilmiah Manajemen Kesatuan ◽

10.37641/jimkes.v9i2.554 ◽

2021 ◽

Vol 9 (2) ◽

pp. 111-120

Author(s):

Mala Kresisiana Utami

Keyword(s):

Data Analysis ◽

Mobile Application ◽

Sampling Technique ◽

Partial Least Square ◽

Least Square ◽

Mobile Payment ◽

Intention To Use ◽

Purposive Sampling ◽

Mobile Payments ◽

Analysis Technique

ABSTRACT This study aims to determine and analyze the effect of trust, usefulness, security and convenience as a mediating variable on the intention to use LinkAja mobile payments. This research is a survey research, where the research instrument is a questionnaire. The population in this study were the users of the LinkAja mobile application among students in Yogyakarta. Data collection was carried out in January. A sample of 225 respondents who were determined by purposive sampling technique. The data analysis technique used Partial Least Square (PLS). The results of the study found that: Trust has a positive and significant effect on intention to use. Usefulness has a positive and significant effect on intention to use. Security has a positive and significant effect on intention to use. Ease has a positive and significant effect on intention to use. Trust has a positive and significant effect on intention to use through ease. Usefulness has a positive and significant effect on intention to use through ease. Security has a positive and significant effect on intention to use through ease. Key words: Trust, Usefulness, Security, Ease, And Intention to Use ABSTRAK Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kepercayaan, kegunaan, keamanan dan kemudahan sebagai variable mediasi terhadap minat menggunakan mobile payment LinkAja. Penelitian ini dikategorikan sebagai penelitian survei, dimana instrumen penelitian ini berupa kuesioner. Populasi dalam penelitian ini adalah pengguna aplikasi mobile LinkAja pada mahasiswa di Yogyakarta. Pengambilan data dilakukan pada bulan Januari. Sampel sebanyak 225 responden yang ditentukan dengan teknik purposive sampling. Teknik analisis data menggunakan Partial Least Square(PLS). Hasil penelitian menemukan bahwa:Kepercayaan berpengaruh positif dan signifikan terhadap minat menggunakan. Kegunaan berpengaruh positif dan signifikan terhadap minat menggunakan. Keamanan berpengaruh positif dan signifikan terhadap minat menggunakan. Kemudahan berpengaruh positif dan signifikan terhadap minat menggunakan. Kepercayaan berpengaruh positif dan signifikan terhadap minat menggunakan melalui kemudahan. Kegunaan berpengaruh positif dan signifikan terhadap minat menggunakan melalui kemudahan. Keamanan berpengaruh positif dan signifikan terhadap minat menggunakan melalui kemudahan. Kata kunci: Kepercayaan, Kegunaan, Keamanan, Kemudahan, dan Minat Menggunakan

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PENGUATAN KARAKTERISTIK DAN KOMPETENSI KEWIRAUSAHAAN UNTUK MENINGKATKAN KINERJA UMKM

Matrik Jurnal Manajemen Strategi Bisnis dan Kewirausahaan ◽

10.24843/matrik:jmbk.2017.v11.i01.p07 ◽

2017 ◽

Author(s):

Endang Dhamayantie ◽

Rizky Fauzan

Keyword(s):

Structural Equation ◽

Small And Medium Enterprises ◽

Partial Least Square ◽

Least Square ◽

Equation Modeling ◽

Significant Positive Effect ◽

Purposive Sampling ◽

Entrepreneurial Characteristics ◽

Entrepreneurial Competencies ◽

Positive Effect

ABSTRAK Karakteristik dan kompetensi kewirausahan merupakan dua fakor penting yang diperlukan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) untuk menghadapi tantangan lingkungan dalam dunia bisnis yang dinamis dan mencapai kinerja bisnis tinggi. Penelitian ini bertujuan untuk menguji pengaruh karakteristik kewirausahaan dan kompetensi kewirausahaan terhadap kinerja UMKM. Penelitian dilakukan pada UMKM di Kabupaten Kubu Raya. Sampel penelitian sebanyak 184 UMKM yang ditentukan melalui metode purposive sampling. Data dikumpulkan melalui survei dengan penyebaran kuesioner. Teknik analisis data menggunakan model persamaan struktural dengan pendekatan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa karakteristik kewirausahaan berpengaruh positif signifikan terhadap kompetensi kewirausahaan, namun karakteristik kewirausahaan tidak berpengaruh signifikan terhadap kinerja UMKM dan kompetensi kewirausahaan berpengaruh positif signifikan terhadap kinerja UMKM. Hasil penelitian juga mengindikasikan bahwa kompetensi kewirausahaan memediasi hubungan antara karakteristik kewirausahaan dan kinerja UMKM. Kata Kunci: karakteristik kewirausahaan, kompetensi kewirausahaan, kinerja UMKM ABSTRACT Entrepreneurial characteristics and competencies are two important factors needed by entrepreneur Micro, Small and Medium Enterprises (SMEs) to face the environmental challenges in the dynamic world of business and achieve high business performance. This study aimed to examine the effect of the entrepreneurial characteristics and entrepreneurial competencies on SMEs performance. The study was conducted on SMEs in Kubu Raya. The research sample is 184 SMEs were determined through purposive sampling method. Data were collected through a survey with questionnaires. Data were analyzed using structural equation modeling with Partial Least Square (PLS) approach. The results showed that entrepreneurial characteristics have significant positive effect on entrepreneurial competencies, but entrepreneurial characteristics have not significant effect on the SMEs performance and entrepreneurial competencies have significant positive effect on the performance of SMEs. The results also indicate that entrepreneurial competence moderate the relationship between entrepreneurial characteristics and SMEs performance. Keywords: entrepreneurial characteristics, entrepreneurial competencies, SMEs performance

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PENGARUH TAX AVOIDANCE, PENERAPAN SANKSI PAJAK DAN PELAYANAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Pada Wajib Pajak Orang Pribadi di KPP Pratama Jakarta Setiabudi Dua)

Jurnal Muara Ilmu Ekonomi dan Bisnis ◽

10.24912/jmieb.v3i2.5658 ◽

2019 ◽

Vol 3 (2) ◽

pp. 302

Author(s):

Ferry Halimi ◽

Waluyo Waluyo

Keyword(s):

Data Analysis ◽

Tax Avoidance ◽

Sampling Technique ◽

Likert Scale ◽

Partial Least Square ◽

Least Square ◽

Purposive Sampling ◽

Scale Data ◽

Personal Tax

Tujuan penelitian ini yaitu untuk menganalisis pengaruh tax avoidance, penerapan sanksi pajak dan pelayanan perpajakan terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Jakarta Setiabudi Dua. Penelitian ini mengambil sampel sebanyak 90 responden dengan teknik purposive sampling. Data dikumpulkan dengan instrumen kuesioner yang diukur dengan skala Likert. Analisis data yang digunakan yaitu partial least square (PLS) dengan bantuan program SmartPLS versi 3.0. Hasil analisis data membuktikan bahwa: (1) Tax avoidance berpengaruh negatif dan signifikan terhadap kepatuhan wajib pajak orang pribadi dengan nilai koefisien (b1) = -0.343 dan signifikansi < 0,05, (2) Penerapan sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi dengan nilai koefisien (b2) = 0.242 dan signifikansi < 0,05, dan (3) Pelayanan perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi dengan nilai koefisien (b3) = 0.283 dan signifikansi < 0,05. The purpose of this study is to analyze the effect of tax avoidance, the application of tax sanctions and tax services on individual taxpayer compliance at KPP Pratama Jakarta Setiabudi Dua. This study took a sample of 90 respondents with purposive sampling technique. Data was collected by questionnaire instruments measured by a Likert scale. Data analysis used is partial least square (PLS) with the help of the SmartPLS version 3.0 program. The results of data analysis prove that: (1) Tax avoidance has a negative and significant effect on individual taxpayer compliance with a coefficient (b1) = -0.343 and significance <0.05, (2) Application of tax sanctions has a positive and significant effect on mandatory compliance personal tax with a coefficient (b2) = 0.242 and significance <0.05, and (3) Tax service has a positive and significant effect on individual taxpayer compliance with a coefficient (b3) = 0.283 and significance <0.05.

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TRANSPARANSI PAJAK DAN KEPERCAYAAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (SURVEI PADAWAJIB PAJAK KOTA DKI JAKARTA)

Jurnal Buana Akuntansi ◽

10.36805/akuntansi.v4i1.632 ◽

2019 ◽

Vol 4 (1) ◽

pp. 1-18

Author(s):

Madjidainun Rahma

Keyword(s):

Structural Equation Modeling ◽

Random Sampling ◽

Structural Equation ◽

Sampling Technique ◽

Target Population ◽

Partial Least Square ◽

Least Square ◽

Equation Modeling ◽

Research Results ◽

Positive Effect

This research aims to identify and examine the effect of the Tax Transparency and Trust Taxpayers Against the Taxpayer Compliance existing areas of Jakarta. The method used is descriptive and associative. Target population studied is Unit in Unit 14 Analysis of the Tax Office in the region of Jakarta. Sampling technique used is random sampling. Model influence analyzed using SEM (Structural Equation Modeling ) with alternative method PLS ( Partial Least Square ) which is aimed at testing the Influence between Tax Transparency and Trust Taxpayers Against the Taxpayer Compliance that there diunit analysis has been given permission to conduct research. Results of the analysis showed that partially Tax Transparency and unsignificant positive effect on the Taxpayer Compliance. Similarly, the Trust Taxpayers partially positive and significant impact to the Taxpayer Compliance . Simultaneously Transparency and Trust Tax Taxpayers Against the Taxpayer Compliance effect, this means that the Tax and Trust trades Taxpayers together will increase the Taxpayer Compliance. Keywords: Tax Transparency, Trust, Taxpayer Compliance. Penelitan ini bertujuan untuk mengetahui dan menguji pengaruh Transparansi Pajak dan Kepercayaan Wajib Pajak Terhadap Kepatuhan Wajib Pajak yang ada wilayah DKI Jakarta. Metode yang digunakan adalah deskriptif dan asosiatif. Populasi target yang diteliti ialah Satuan Kerja yang ada di Unit Analisis 14 Kantor Pelayanan Pajak diwilayah DKI Jakarta. Teknik sampel yang digunakan ialah random sampling. Model pengaruh di analisa menggunakan analisis SEM (Structural Equation Modeling) dengan metode alternative PLS (Partial Least Square) yang bertujuan menguji Pengaruh antara Transparansi Pajak dan Kepercayaan Wajib Pajak Terhadap Kepatuhan Wajib Pajak yang ada diunit analisis yang telah diberi ijin untuk melakukan penelitian. Hasil analisis menunjukan bahwa Transparansi Pajak secara parsial berpengaruh positif dan tidak signifikan terhadap Kepatuhan Wajib Pajak. Begitu pula dengan Kepercayaan Wajib Pajak yang secara parsial berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak. Secara simultan Transparansi Pajak dan Kepercayaan Wajib Pajak berpengaruh Terhadap Kepatuhan Wajib Pajak, hal ini berarti bahwa dengan Transakasi Pajak dan Kepercayaan Wajib Pajak bersama-sama maka akan meningkatkan Kepatuhan Wajib Pajak.

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E-filling dan Relawan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi

Jurnal Kajian Akuntansi ◽

10.33603/jka.v4i2.3949 ◽

2020 ◽

Vol 4 (2) ◽

pp. 208

Author(s):

I Nyoman Darmayasa ◽

Bagus Putra Wibawa ◽

Ketut Nurhayanti

Keyword(s):

Sample Selection ◽

Tax Compliance ◽

Sampling Technique ◽

Least Square Method ◽

Partial Least Square ◽

Least Square ◽

Primary Data ◽

Purposive Sampling ◽

Partial Least Square Method

AbstractThis research aims to analyze the effect of e-filling application and tax volunteer’s role to individual taxpayer’s compliance. In addition, this research also analyzes the effect of tax volunteer’s role as moderating variable on e-filling application to individual taxpayer’s compliance. This research analyzes primary data from distributed questionnaires to 100 individual taxpayers’ in assistance locations of Tax Volunteer from Politeknik Negeri Bali Tax Center. Sample selection in this research using purposive sampling technique. The testing of research variables was conducted using the Partial Least Square method with SmartPLS 3.0 application. The results showed that e-filling application and tax volunteers role had a positive and significant effect on individual taxpayer’s compliance. While there is no significant effect from the moderation of tax volunteer’s role in e-filling application to individual taxpayer’s compliance. This research has a novelty the role of tax volunteers in improving taxpayer compliance. Furthermore, this research has a practical contribution to the tax authority to increase the role of tax volunteers and to taxpayers on the participation of utilizing tax volunteers to improve compliance.Keywords: E-filling; Individual taxpayer; Tax compliance; Tax volunteerAbstrak Penelitian ini bertujuan untuk menguji efek dari penerapan e-filling dan peran relawan pajak terhadap kepatuhan wajib pajak orang pribadi. Di samping itu, dilakukan pula pengujian moderasi relawan pajak atas pengaruh penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini menganalisis data primer dari kuesioner yang disebarkan kepada 100 wajib pajak orang pribadi di lokasi asistensi Relawan Pajak Tax Center Politeknik Negeri Bali. Pemilihan sample pada penelitian ini menggunakan teknik purposive sampling. Pengujian variabel penelitian dilakukan menggunakan metode Partial Least Square dengan aplikasi SmartPLS 3.0. Hasil penelitian menunjukkan bahwa penerapan e-filling dan peran relawan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Sedangkan terdapat pengaruh yang tidak signifikan pada moderasi peran relawan pajak atas penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini memiliki keterbaruan peran relawan pajak dalam meningkatkan kepatuhan wajib pajak. Penelitian ini memiliki kontribusi praktis pada otoritas pajak untuk meningkatkan peran relawan pajak dan terhadap wajib pajak pada partisipasi memanfaatkan relawan pajak untuk meningkatkan kepatuhan.Kata Kunci: E-filling; Kepatuhan pajak; Relawan pajak; Wajib pajak orang pribadi

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Pengaruh Citra Destinasi dan Electronic Word of Mouth Terhadap Minat Berkunjung Pada Wisata Pantai Tambakrejo Blitar

JISIP (Jurnal Ilmu Sosial dan Pendidikan) ◽

10.36312/jisip.v6i1.2747 ◽

2022 ◽

Vol 6 (1) ◽

Author(s):

Umma Latifa Nur Aziza ◽

Sugeng Purwanto

Keyword(s):

Word Of Mouth ◽

Sampling Technique ◽

Partial Least Square ◽

Least Square ◽

Destination Image ◽

Primary Data ◽

Electronic Word Of Mouth ◽

Significant Positive Effect ◽

Beach Tourism ◽

Positive Effect

Purpose of this research was to determine the effect of Destination Image and Electronic Word of Mouth on Tourist Visiting Interests on Tambakrejo Beach tourism in Blitar. This research used a quantitative approach. Nonprobability sampling method with purposive sampling technique was used for sampling with research samples obtained as many as 90 respondents. Types primary data is used in this research. Data processing is done by using Partial Least Square (PLS) analysis technique. Results of research showed that: 1) Destination Image had a significant positive effect on Tourist Visiting Interests at Tambakrejo Beach Blitar. 2) Electronik Word of Mouth has a significant positive effect on Turist Visiting Interests at Tambakrejo Beach Blitar.

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