eCo-Buss Pub Date : 2024-08-10 DOI: 10.32877/eb.v7i1.1321

D. Sari, Mariaty Ibrahim

{"title":"Pengaruh Literasi Keuangan dan Inklusi Keuangan terhadap Kinerja UMKM di Desa Pematang Tinggi, Kecamatan Kerumutan, Kabupaten Pelalawan","authors":"D. Sari, Mariaty Ibrahim","doi":"10.32877/eb.v7i1.1321","DOIUrl":"https://doi.org/10.32877/eb.v7i1.1321","url":null,"abstract":"Kabupaten Pelalawan, Desa Pematang Tinggi, Kecamatan Kerumutan menjadi lokasi penelitian ini. Desa ini adalah di tetapkan menjadi wilayah kawasan desa agrowiasata yang tentunya akan merasakan dampak dari datangnya wisatawan sehingga hal tersebut menjadi motivasi didalam membuka UMKM. Penelitian ini bertujuan untuk mengetahui kinerja UMKM di Desa Pematang Tinggi terhadap inklusi keuangan dan literasi keuangan. Melalui literasi dan inklusi keuangan dapat mendorong UMKM , dengan begitu para pelaku usaha dapat merencanakan , pengelolaan dan juga menerapkan sistem pengelolaan yang baik supaya terhindar dari kejahatan penipuan. Variabel terikatnya adalah kinerja UMKM (Y), sedangkan variabel bebasnya adalah inklusi keuangan (X2) dan literasi keuangan (X1). Didalam penelitian ini, statistik kuantitatif dan deskriptif digunakan sebagai metodologi. Penelitian ini juga menerapkan metodologi asosiatif kausal yang akan membahas mengenai keterkaitan antara variabel yang di susun sebagai rangkaian interaksi kausal. Partisipan didalam penelitian ini adalah seluruh pelaku UMKM Desa Pematang Tinggi. Sebanyak 55 responden dijadikan sampel penelitian melalui penggunaan pendekatan sampling jenuh (sensus) dan non-probability sampling. Proses penyebaran kuesioner yang dinilai secara statistik dengan program SPSS 29. Dapat disimpulkan dari penelitian ini bahwa kinerja UMKM di Desa Pematang Tinggi, Kecamatan Kerumutan, Kabupaten Pelalawan dipengaruhi oleh literasi keuangan dan inklusi keuangan secara signifikan.\u0000 ","PeriodicalId":485672,"journal":{"name":"eCo-Buss","volume":"4 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141920368","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Business Model Canvas (BMC) Pada UMKM Ud. Zul Brother Usaha Olahan Ikan Patin di Kecamatan Kampar 商业模式画布（BMC）在甘埔大学Ud.贡榜县 Zul Brother Patin 鱼类加工企业

eCo-Buss Pub Date : 2024-08-10 DOI: 10.32877/eb.v7i1.1518

Arya Dilla, Mandataris Mandataris

{"title":"Business Model Canvas (BMC) Pada UMKM Ud. Zul Brother Usaha Olahan Ikan Patin di Kecamatan Kampar","authors":"Arya Dilla, Mandataris Mandataris","doi":"10.32877/eb.v7i1.1518","DOIUrl":"https://doi.org/10.32877/eb.v7i1.1518","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui model bisnis dari UD. Zul Brother dengan menggunakan pendekatan Business Model Canvas (BMC). Adapun dalam penelitian ini mencakup eksplorasi pada faktor internal dan eksternal yang mempengaruhi model bisnis dari UD. Zul Brother. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan pengumpulan data melalui observasi, wawancara, dokumentasi, dan audio-visual. Hasil penelitian menunjukkan 9 blok BMC pada UD. Zul Brother yaitu Customer Segment, mempertahankan dan memperkuat hubungan dengan pelanggan yang sudah ada. Value Proposition, menawarkan nilai melalui kualitas tinggi dan keaslian rasa ikan salai. Channels, memiliki saluran distribusi sudah cukup baik dan efektif dengan sistem distribusi, rantai pasok, dan jasa pengiriman yang andal. Customer Relationship, menyediakan layanan pelanggan dan mengedepankan sikap ramah dan loyal terhadap pelanggan. Revenue Streams, memiliki arus pendapatan berasal dari penjualan olahan ikan salai. Key Resources, memiliki karyawan, tempat produksi, peralatan produksi, dan fasilitas penunjang produksi. Key Activities, memiliki dua aktivitas utama yaitu aktivitas produksi dan aktivitas pemasaran. Key Partner, memiliki mitra supply yang terdiri dari petambak ikan, buruh penyedia kayu bakar dan kedai harian penyedia kemasan, dan mitra penjualan yang terdiri dari rumah makan, kedai harian dan tengkulak serta pengecer. Cost Structure, UD. Zul Brother dapat melakukan upaya meminimalkan pengeluaran tanpa harus mengurangi kualitas.","PeriodicalId":485672,"journal":{"name":"eCo-Buss","volume":"10 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141921367","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Media Sosial, Kepercayaan dan Citra Merek Terhadap Keputusan Pembelian Pada E-Commerce Bukalapak di Kota Batam 社交媒体、信任和品牌形象对峇淡市 Bukalapak 电子商务购买决策的影响

eCo-Buss Pub Date : 2024-08-10 DOI: 10.32877/eb.v7i1.1495

Okto Nopita Girsang, N. Husda

{"title":"Pengaruh Media Sosial, Kepercayaan dan Citra Merek Terhadap Keputusan Pembelian Pada E-Commerce Bukalapak di Kota Batam","authors":"Okto Nopita Girsang, N. Husda","doi":"10.32877/eb.v7i1.1495","DOIUrl":"https://doi.org/10.32877/eb.v7i1.1495","url":null,"abstract":"This study aims to determine the influence of social media, trust, and brand image on purchase decisions in Bukalapak e-commerce in Batam City. Utilizing an associative method with a quantitative approach, the population under study consists of consumers actively using Bukalapak Nutrition e-commerce in Batam in 2024. The sample size was determined using the Jacob Cohen formula, resulting in 204 respondents selected randomly through purposive sampling. The data analysis process encompasses several stages, including data quality testing, classical assumption testing, influence testing, and hypothesis testing to assess the significance of each variable's influence, all processed using the SPSS program. The results of the multiple linear regression analysis indicate that social media contributes 18.3% to the variability of purchase decisions, trust contributes 40.8%, and brand image contributes 23.5%. The analysis of the coefficient of determination (R²) shows that 72.9% of the variation in purchase decisions is explained by the combined influence of social media, trust, and brand image. Additionally, the t-test results confirm the partial and significant effects of each variable on purchase decisions. Social media has a t-value of 4.216, greater than the t-table value of 1.971, with a significance value of 0.00 (<0.05), indicating a significant effect on purchase decisions. Trust shows a t-value of 9.465, also greater than the t-table value of 1.971, with a significance value of 0.00 (<0.05), confirming its significant impact. Similarly, brand image has a t-value of 6.408, exceeding the t-table value of 1.971, with a significance value of 0.00 (<0.05), demonstrating a significant effect on purchase decisions.","PeriodicalId":485672,"journal":{"name":"eCo-Buss","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141919389","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Tenaga Kerja Terhadap Pendapatan UMKM, Modal Sendiri, dan Kredit Usaha Rakyat (Studi Kasus di Kecamatan Sekupang Kota Batam) 劳动力对微小中型企业收入、自有资本和人民商业信贷的影响（峇淡市石古邦区案例研究）

eCo-Buss Pub Date : 2024-08-10 DOI: 10.32877/eb.v7i1.776

Kartika Sari, Hikmah Hikmah

{"title":"Pengaruh Tenaga Kerja Terhadap Pendapatan UMKM, Modal Sendiri, dan Kredit Usaha Rakyat (Studi Kasus di Kecamatan Sekupang Kota Batam)","authors":"Kartika Sari, Hikmah Hikmah","doi":"10.32877/eb.v7i1.776","DOIUrl":"https://doi.org/10.32877/eb.v7i1.776","url":null,"abstract":"This study aims to ascertain the effects of employment, capital, and private enterprise on the revenue of MSMEs in Batam City. Quantitative procedures are employed to carry out this research since the research data is presented as numbers and is analyzed using statistics. The total number of MSMEs in Sekupang Regency is the study population, while 286 MSMEs in Sekupang Regency are used as research samples. The Unknown Populations Approach method was used to calculate the number of samples in the study population while selecting the sample population for this study. The t test's findings suggest that Batam City's MSME income is favorably influenced by own capital (X1) and KUR, while business income in Batam City is positively influenced by KUR (X2). While the number of employees is only statistically significant, it has a positive effect on the profits of SMEs in Batam City. While the quantity of employees is only statistically significant, it has a positive effect on the financial performance of SMEs in Batam City. However, it can be deduced from the f test results that own capital, labor, and individual company loans all concurrently have a significant and beneficial effect on MSME revenue in Batam City.","PeriodicalId":485672,"journal":{"name":"eCo-Buss","volume":"1 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141919730","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Dampak Pertumbuhan Perusahaan, Skala Perusahaan, dan Ukuran KAP pada Opini Audit Going Concern 公司成长性、公司规模和 KAP 大小对持续经营审计意见的影响

eCo-Buss Pub Date : 2024-08-10 DOI: 10.32877/eb.v7i1.1277

Kharen Valencia Jatmiko

{"title":"Dampak Pertumbuhan Perusahaan, Skala Perusahaan, dan Ukuran KAP pada Opini Audit Going Concern","authors":"Kharen Valencia Jatmiko","doi":"10.32877/eb.v7i1.1277","DOIUrl":"https://doi.org/10.32877/eb.v7i1.1277","url":null,"abstract":"Dalam dunia bisnis, kontinuitas operasional perusahaan menjadi aspek yang krusial bagi para pemangku kepentingan, khususnya bagi para auditor. Pertumbuhan perusahaan, skala operasi, dan tingkat leverage adalah variabel yang diyakini memiliki pengaruh pada opini audit mengenai kelangsungan usaha suatu perusahaan. Pertumbuhan yang cepat sering kali berdampak pada kesehatan keuangan perusahaan, sedangkan skala operasi dan leverage dapat menjadi indikator penting dalam mengevaluasi stabilitas keuangan perusahaan. Riset ini dimaksudkan untuk menguji Pengaruh Pertumbuhan Perusahaan, Skala Operasi, dan Ukuran Kantor Akuntan Publik (KAP) pada Opini Audit Going Concern pada subsektor makanan dan minuman di Bursa Efek Indonesia (BEI) selama periode 2020-2022. Data dikumpulkan menggunakan sumber sekunder dari situs resmi BEI dan metode purposive sampling diterapkan dalam pemilihan sampel. Sampel terdiri dari 21 perusahaan, sehingga total data yang diuji adalah 63. Analisis data menggunakan regresi logistik dengan bantuan perangkat lunak SPSS versi 27. Hasil riset memperlihatkan bahwa: (1) Pertumbuhan perusahaan memiliki dampak signifikan pada Opini Audit Going Concern, dengan signifikansi 0,049 < 0,05. (2) Skala operasi perusahaan tidak memiliki dampak signifikan pada Opini Audit Going Concern, dengan signifikansi 0,156 > 0,05. (3) Ukuran KAP memiliki dampak signifikan pada Opini Audit Going Concern, dengan signifikansi 0,037 < 0,05.","PeriodicalId":485672,"journal":{"name":"eCo-Buss","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141920789","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Audit Internal dan Good Corporate Governance Terhadap Kinerja Keuangan Perbankan Syariah Indonesia 内部审计和良好公司治理对印度尼西亚伊斯兰银行财务业绩的影响

eCo-Buss Pub Date : 2024-08-10 DOI: 10.32877/eb.v7i1.1525

N. Laili, Maya Richmayati, Elminaliya Sandra

{"title":"Pengaruh Audit Internal dan Good Corporate Governance Terhadap Kinerja Keuangan Perbankan Syariah Indonesia","authors":"N. Laili, Maya Richmayati, Elminaliya Sandra","doi":"10.32877/eb.v7i1.1525","DOIUrl":"https://doi.org/10.32877/eb.v7i1.1525","url":null,"abstract":"This research aims to analyze the effects of internal auditing and effective corporate governance on the financial performance of Islamic banks in Indonesia. The study utilized financial data from the annual reports of Islamic banks registered with the Financial Services Authority (OJK) from 2019 to 2021. Employing purposive sampling, the study gathered data from 33 observations. The analysis was conducted using multiple regression to test the research hypotheses. The results demonstrate that internal audit activities, combined with governance structures including the board of directors, the audit committee, and the Sharia supervisory board, significantly influence the banks' return on assets (ROA). In particular, the internal audit functions and the board of directors were found to have a notable impact on the financial outcomes. However, the audit committee and the Sharia supervisory board did not exhibit a statistically significant effect. Correlation analyses further indicate significant relationships between return on equity and the examined variables: internal audit (X1), board of directors (X2), audit committee (X3), and Sharia supervisory board (X4). The model's coefficient of determination (R²) is 0.328, suggesting it accounts for 32.8% of the variance in financial performance, with the remainder influenced by unexamined factors.","PeriodicalId":485672,"journal":{"name":"eCo-Buss","volume":"10 17","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141919840","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Kesadaran dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak di Desa Laladon 认识和税收制裁对拉拉东村纳税人遵纪守法的影响

eCo-Buss Pub Date : 2024-08-10 DOI: 10.32877/eb.v7i1.1010

Niken Octafiani, H. Sundarta, Azolla Degita

{"title":"Pengaruh Kesadaran dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak di Desa Laladon","authors":"Niken Octafiani, H. Sundarta, Azolla Degita","doi":"10.32877/eb.v7i1.1010","DOIUrl":"https://doi.org/10.32877/eb.v7i1.1010","url":null,"abstract":"Pajak menjadi sumber pendapatan utama di Indonesia dan diperkirakan akan terus meningkat seiring dengan pembangunan dan pembiayaan pemerintah. Mayoritas wajib pajak menghadapi kesulitan terkait perpajakan, terutama karena banyak yang belum memahami sistem perpajakan dengan baik. Ketika masyarakat merasa bahwa pajak yang dikumpulkan tidak didistribusikan secara adil dan hasilnya tidak dirasakan merata oleh semua orang, kepercayaan pada sistem perpajakan menurun. Salah satu kesadaran penting adalah keinginan untuk mengisi dan melaporkan SPT secara tepat waktu. Jika kesadaran ini menurun, penerimaan pajak juga akan berkurang. Sanksi pajak diterapkan sebagai mekanisme untuk mendorong wajib pajak melaksanakan kewajibannya. Penelitian ini ditujukan untuk menilai dampak kesadaran dan sanksi pajak pada kepatuhan wajib pajak dalam membayar pajak di Desa Laladon. Populasi yang dipilih adalah wajib pajak yang tinggal di Desa Laladon, khususnya di RW 01. Pengambilan sampel dengan rumus Slovin, menghasilkan 55 responden yang dijadikan sampel penelitian. Data dikumpulkan melalui kuesioner dan dianalisis dengan metode regresi linier berganda. Hasil uji memperlihatkan bahwa kesadaran wajib pajak berdampak signifikan pada kepatuhan wajib pajak, dengan nilai t 6,266 dan tingkat signifikansi 0,000. Demikian pula, sanksi pajak berdampak positif dan signifikan pada kepatuhan wajib pajak, dengan nilai t 6,476 dan tingkat signifikansi 0,000.","PeriodicalId":485672,"journal":{"name":"eCo-Buss","volume":"12 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141919257","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Audit Internal dan Good Corporate Governance Terhadap Kinerja Keuangan Perbankan Syariah Indonesia 内部审计和良好公司治理对印度尼西亚伊斯兰银行财务业绩的影响

eCo-Buss Pub Date : 2024-08-10 DOI: 10.32877/eb.v7i1.1525

N. Laili, Maya Richmayati, Elminaliya Sandra

{"title":"Pengaruh Audit Internal dan Good Corporate Governance Terhadap Kinerja Keuangan Perbankan Syariah Indonesia","authors":"N. Laili, Maya Richmayati, Elminaliya Sandra","doi":"10.32877/eb.v7i1.1525","DOIUrl":"https://doi.org/10.32877/eb.v7i1.1525","url":null,"abstract":"This research aims to analyze the effects of internal auditing and effective corporate governance on the financial performance of Islamic banks in Indonesia. The study utilized financial data from the annual reports of Islamic banks registered with the Financial Services Authority (OJK) from 2019 to 2021. Employing purposive sampling, the study gathered data from 33 observations. The analysis was conducted using multiple regression to test the research hypotheses. The results demonstrate that internal audit activities, combined with governance structures including the board of directors, the audit committee, and the Sharia supervisory board, significantly influence the banks' return on assets (ROA). In particular, the internal audit functions and the board of directors were found to have a notable impact on the financial outcomes. However, the audit committee and the Sharia supervisory board did not exhibit a statistically significant effect. Correlation analyses further indicate significant relationships between return on equity and the examined variables: internal audit (X1), board of directors (X2), audit committee (X3), and Sharia supervisory board (X4). The model's coefficient of determination (R²) is 0.328, suggesting it accounts for 32.8% of the variance in financial performance, with the remainder influenced by unexamined factors.","PeriodicalId":485672,"journal":{"name":"eCo-Buss","volume":"4 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141919350","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Effect of Readiness of MSMEs Actors, Human Resource Potential, and Accounting Understanding on the Implementation of SAK EMKM 中小微企业行为者的准备程度、人力资源潜力和会计理解对实施 SAK EMKM 的影响

eCo-Buss Pub Date : 2024-08-10 DOI: 10.32877/eb.v7i1.1500

Bintang Nur Hakim, Ridwan Ridwan

{"title":"The Effect of Readiness of MSMEs Actors, Human Resource Potential, and Accounting Understanding on the Implementation of SAK EMKM","authors":"Bintang Nur Hakim, Ridwan Ridwan","doi":"10.32877/eb.v7i1.1500","DOIUrl":"https://doi.org/10.32877/eb.v7i1.1500","url":null,"abstract":"In this study, the human resource competency, accounting knowledge, and readiness of micro, small, and medium-sized enterprise (MSME) actors in Bandung Kidul District, Bandung City, are investigated to see how they influence the implementation of SAK EMKM. Quantitative methods were utilised to administer surveys to 115 MSME participants participating in SAK EMKM. During the data analysis process, validation, reliability, normalcy, multicollinearity, t-tests, and F-tests were all included in the considerations. The results indicate that the human resource competency, accounting knowledge, and preparedness of MSME actors significantly impact the implementation of SAK EMKM and that this impact is partially simultaneous. More specifically, the t-count for accounting understanding was 3.410, the t-count for human resource competency was 4.957, and the t-count for MSME actor preparedness was 2.540, with a significance level of 0.012. It was determined that the regression model generated a significant F-count of 27.332 when the significance threshold was set at 0.000. To improve the execution of SAK EMKM, it is essential to strengthen the preparation of MSME players, as well as their competence in human resources and their awareness of accounting rules. According to the study's findings, participants in the MSME sector ought to be provided with specialised training and resources to enable them to improve their financial reporting and conform to the standards presented by SAK EMKM. By addressing these challenges, micro, small, and medium-sized enterprises (MSMEs) may be able to adhere to financial standards with greater ease, which will ultimately assist both their expansion and the broader economic development of the district of Bandung Kidul.","PeriodicalId":485672,"journal":{"name":"eCo-Buss","volume":"1 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141920593","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

KPP Tegallega Bandung's Individual Taxpayer Compliance: The Impact of Tax Administration Modernization, Tax Knowledge, and Tax Sanctions KPP Tegallega Bandung 的个人纳税人遵从度：税收管理现代化、税收知识和税收制裁的影响

eCo-Buss Pub Date : 2024-08-10 DOI: 10.32877/eb.v7i1.1590

Aisyah Ananda Putri, Wajib Ginting

{"title":"KPP Tegallega Bandung's Individual Taxpayer Compliance: The Impact of Tax Administration Modernization, Tax Knowledge, and Tax Sanctions","authors":"Aisyah Ananda Putri, Wajib Ginting","doi":"10.32877/eb.v7i1.1590","DOIUrl":"https://doi.org/10.32877/eb.v7i1.1590","url":null,"abstract":"This research aims to evaluate how company image, service quality, and word of mouth influence customer decisions in choosing JNE delivery services at the Medan branch. Purchase intention, in this context, refers to the desire to use the service. The research used quantitative methods with Ordinary Least Square (OLS) and involved primary and secondary data from 100 respondents selected by chance. Analysis was carried out using SPSS 23. Based on the description of the respondent profiles, there were 38 men (38%) and 62 women (62%). In terms of age, there were 11 respondents under 20 years of age, while the 20-25 year age group was the largest with 45 people. The 26-30 year age group consists of 30 people, and those aged over 30 years consist of 14 people. The main occupation of respondents who use JNE Medan Marelan Branch services is dominated by 40 employees, followed by 30 students, 11 self-employed people, and 19 others (including those who have not worked, not working, domestic workers) of the total number of respondents, 65 people have used JNE Medan Marelan services more than 5 times, while 35 people have used these services less than 5 times. Findings show that individual company image does not have a significant effect on intention to use, while service quality and word of mouth has a significant positive influence. Overall, these three factors have a significant impact on interest in using services. The Adjusted R Square value is 0.517, indicating that 51.7% of interest in using JNE is influenced by these three variables, while 48.3% is influenced by other factors not studied.","PeriodicalId":485672,"journal":{"name":"eCo-Buss","volume":"2 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141919795","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

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