Claim Missing Document
Check
Articles

Found 3 Documents
Search

A Systematic Literature Review: UTAUT In Fashion Indarwati , Tias Andarini; Paramita, R.A. Sista; Rahayu, Imami Arum Tri; Islam, Muh Ariffudin
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 3 (2023): September 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i3.179

Abstract

UTAUT better explains the various technological and contextual factors to behavioural intention in technology adoption in individual and organizational contexts. Based on an extensive summary and synthesis, an alternative theoretical model proposed is UTAUT, the most frequently used IS/IT adoption model. This study uses a systematic literature review by applying two stages. In the first stage, articles will be identified and included in the Prism Flow Diagram model. In the next stage, articles are analyzed based on research methods, UTAUT dimensions, and presentation of research results. Articles that discuss UTAUT cover the fields of banking, health, vehicles, and online shopping. Most sites have articles about mobile payments, health, and online shopping, while UTAUT's research in education, banking, and other fields is conducted in Asian and European countries. Analytical data collection methods are quantitative and qualitative. The UTAUT model has four fundamental constructs that influence behavioural intentions. A comprehensive overview of meta-UTAUT has not been studied in the context of chatbots in the service industry. There are five significant meta-UTAUT constructs (performance expectations, effort expectations, social influence, facilitating conditions, and attitudes) to identify trends in continuing intentions to use chatbot services. The Meta-UTAUT model is most appropriate for understanding cellular adoption because, on the one hand, it represents an integrated model with attitude as a new mediating variable. Behavioural intention to use the system is influenced by several factors, including perceived risk, perceived trust, perceived cost, and self-efficacy, so the Meta-UTAUT Model is the most appropriate model for understanding mobile adoption.
Destination Image and Travel Motivation: Impact on Visit Intention, Decision to Visit Andjarwati, Anik Lestari; Tiarawati, Monika; Indarwati , Tias Andarini
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 3 (2023): September 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i3.269

Abstract

The decision to visit is a series of processes in which tourists become aware of the need, acquire information, evaluate information about tourist attractions, determine alternative options, and make the most suitable decision to visit a tourist destination. The destination image plays a crucial role for tourists in the decision-making process of visiting, and motivation is highly significant as a driving factor for the occurrence of the decision to visit. The research objective is to determine the influence of destination image, travel motivation, and visit intention on the decision to visit. This study employs a quantitative method. Data collection is conducted using a survey method with questionnaires distributed to visitors. One hundred and eleven respondents have completed the questionnaire, and data analysis is performed using Path Analysis. The research findings indicate that the destination image directly influences the visit intention and the decision to visit. Travel motivation does not directly influence the visit intention and the decision to visit. The visit intention can act as a partially mediated mediating variable. This research is based solely on one tourist destination in the Trenggalek Regency, East Java Province, Indonesia, so the results cannot be generalized. The theoretical implications are that the decision-making model for visiting is an interconnected sequence that originates from the destination image in the minds of tourists, travel motivation impacts the visit intention, and the visit intention will impact the decision to visit. While several studies on the influence of destination image on the decision to visit have been conducted, research specifically addressing the influence of destination image and travel motivation on the visit intention and the decision to visit has not been extensively explored
Exploring The Dynamics Of Tax Avoidance On Firm Value: Insights From Recent Research Trends And Cluster Analysis Oktavia, Windy Dwi; Indarwati , Tias Andarini; Kautsar , Achmad
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 2 (2024): May 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i2.417

Abstract

This study examines the relationship between tax avoidance and firm value, a topic that has gained importance in recent years. The study highlights tax avoidance strategies that involve various methods such as tax deferral, tax arbitrage, and income manipulation to reduce tax liabilities. The findings indicate that effective tax avoidance practices can enhance corporate value; however, this relationship is influenced by factors such as corporate governance structure, ethical considerations, and the regulatory environment. The study employs VOS Viewer to analyze data from 71 relevant articles identified from the Scopus-ScienceDirect database across six major fields, including Business, Management, and Accounting, as well as Social Sciences. Cluster analysis reveals three primary focuses: tax avoidance, firm value, and tax planning. The first cluster indicates that tax avoidance can influence investor perception and valuation, while the second cluster examines how effective tax planning can improve a company's financial performance. The third cluster explores the relationship between tax avoidance and firm value, emphasizing the importance of in-depth analysis to understand the interaction between tax strategies, governance mechanisms, and investor perceptions. The research findings show that the topics of tax avoidance and firm value evolved from 2019 to 2021, with the main concentration on the topics of firm, firm value, and tax avoidance, as well as several smaller but significant topics.