Alyyatul Nisa Ragil Lesmana
Universitas Islam Negeri Sumatera Utara

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

Pengaruh Pengetahuan Perpajakan, Sosialisasi Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Medan Alyyatul Nisa Ragil Lesmana; Fazira Putri Natasya; Risma Abidah Nasution; Dini Vientiany
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 1 (2024): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i1.1040

Abstract

The purpose of this study was to determine the effect of taxation knowledge, tax socialization and tax sanctions on compliance of MSME taxpayers in Medan. In this study, the research method used is quantitative method. The population of this study to MSME taxpayers in Medan amounted to 40 MSMEs. The sample will be randomly selected from the population to collect representative data. The results showed that the Sig value of the variable (X1) knowledge ˂ 0.05, then 0.005 ˂ 0.05. So it can be concluded that Hₐ1 is accepted and Hₒ1. is rejected. Variable (X2) Socialization ˂ 0.05 then 0.008 ˂ 0.05. So it can be concluded that Hₐ2 is accepted and Hₒ2 is rejected. Bariable (X3) Tax Sanctions ˂ 0.05 then 0.002 ˂ 0.05. So it can be concluded that Hₐ3 is accepted and Hₒ3 is rejected. This shows that knowledge has a significant effect on taxpayer compliance as variable Y positively. Simultaneously with the F test shows that Taxation Knowledge, tax socialization and Tax Sanctions have a significant effect on MSME Taxpayer Compliance in Medan Sig value ˂ 0.05 then 0.000 ˂ 0.05. So it can be concluded that in the F test Hₐ is accepted and Hₒ is rejected.
The Influence of Chatbot Features on the Digital Reputation of Indonesian Sharia Banks Through Electronic Word of Mouth (E-WOM) Alyyatul Nisa Ragil Lesmana; Tri Inda Fadhila Rahma; Nur Ahmadi Bi Rahmani
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 2 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i2.10397

Abstract

This study aims to analyze the influence of chatbot features on the digital reputation of Bank Syariah Indonesia through Electronic Word of Mouth (E-WOM). The development of digital services in the banking sector encourages banks to utilize chatbot technology to improve service quality for customers. However, the effectiveness of chatbot features in shaping the digital reputation of banks still requires further investigation. This research employs a quantitative approach using a survey method involving 150 respondents who are users of Bank Syariah Indonesia's digital services, selected through purposive sampling. Data were collected through questionnaires and analyzed using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method with the SmartPLS application. The measurement model demonstrated adequate explanatory power, with R² values of 0.373 for E-WOM and 0.432 for digital reputation. The results indicate that chatbot features have a significant and substantial effect on Electronic Word of Mouth (E-WOM) (β = 0.610). Chatbot features also have a significant effect on the digital reputation of Bank Syariah Indonesia (β = 0.516), an effect that is stronger than the effect transmitted indirectly through E-WOM. Electronic Word of Mouth (E-WOM) is proven to have a significant effect on the digital reputation of Bank Syariah Indonesia (β = 0.199). Furthermore, the mediation analysis confirms that Electronic Word of Mouth (E-WOM) partially mediates the relationship between chatbot features and the digital reputation of Bank Syariah Indonesia (indirect effect = 0.122; p = 0.038). These findings suggest that well-developed chatbot features can encourage positive reviews and user experiences in digital media, which ultimately contribute to strengthening the digital reputation of Bank Syariah Indonesia.