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All Journal Jurnal Akuntansi dan Keuangan Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Jurnal Akuntansi Aktual Syntax Literate: Jurnal Ilmiah Indonesia ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Community Engagement and Emergence Journal (CEEJ) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Pendidikan dan Kewirausahaan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Journal Informatic, Education and Management (JIEM) Jurnal Revenue : Jurnal Ilmiah Akuntansi Annals of Management and Organization Research Jurnal Disrupsi Bisnis Studi Akuntansi, Keuangan, dan Manajemen Formosa Journal of Sustainable Research (FJSR) Jurnal Pengabdian Mandiri Jurnal Keuangan dan Perbankan Jurnal Comparative : Ekonomi Dan Bisnis Jurnal Mutiara Ilmu Akuntansi Innovative: Journal Of Social Science Research Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Amir Indrabudiman
Universitas Budi Luhur
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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The Effect of Promotion Mix, Price, and Service Quality on Study Decisions Ady Widjaya; Amir Indrabudiman Padmoprayitno
Annals of Management and Organization Research Vol. 3 No. 3 (2022): February
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v3i3.1350

Abstract

Purpose: This research aimed to test and empirically analyze the influence of the Promotion Mix, Price, and Service Quality on students’ decisions to Select Universitas Budi Luhur Jakarta. Research Method: The method used was quantitative, and multiple linear regression was conducted with SmartPLS to estimate the impact of study decision on promotion mix, price, and service quality. Results: The results showed that advertising and service quality positively affect university decision-making at Universitas Budi Luhur. Meanwhile, the price significantly and negatively affected the decision to study at Universitas Budi Luhur. Limitation: This research is limited to Universitas Budi Luhur general strategy to attract prospective students during intense competition. Contribution: To increase students’ interest, the new admissions department should improve the message content in advertisements, be more friendly and polite, make presentations more attractive, and improve service quality and library facilities.
Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, Kompleksitas Operasi Perusahaan, dan Reputasi Auditor terhadap Audit Delay Grace Sabrina Christiane; Amir Indrabudiman; Wuri Septi Handayani
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 3 No 3 (2022): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i3.1297

Abstract

Purpose: This research aims to test and analyze empirically the influence of leverage, profitability, company size, complexity of company operations, and the reputation of auditors against audit delays. Methodology/approach: A manufacturing firm in the food and beverage subsector that is listed on the Indonesia Stock Exchange for the years 2016 to 2020 constitutes the study's population. 18 companies were chosen as samples using the purposive sampling technique. The data are examined using many linear regressions. Results/findings: The results showed that (1) the profitability and reputation of the auditor have a negative and significant effect on audit delay, (2) leverage, firm size, and the complexity of the company's operations have no effect on audit delay Limitations: The limitation of this study lies in the sample selection technique used, namely purposive sampling where the sample selection criteria have been determined previously. Thus, the sample of this study does not guarantee representation of the study population. Contribution: This study contributes empirical evidence that can be used by auditors to study the factors that can affect audit delay.
Pengaruh Pengetahuan Perpajakan, Manfaat Pajak, Kesadaran Wajib Pajak Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak (Survei Pada Wajib Pajak Orang Pribadi Di KPP Pratama Jakarta Kemayoran Tahun 2026) Satria Alex Nugroho; Amir Indrabudiman
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 4 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i4.12113

Abstract

Pajak merupakan sumber utama penerimaan negara yang krusial bagi pembangunan nasional. Penerapan sistem Self Assessment di Indonesia menuntut adanya kesadaran dan kepatuhan sukarela dari Wajib Pajak. Namun, fenomena ketidakpatuhan masih menjadi kendala dalam optimalisasi penerimaan pajak. Penelitian ini bertujuan untuk menguji dan menganalisis secara empiris Pengaruh Pengetahuan Perpajakan, Manfaat Pajak, Kesadaran Wajib Pajak Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak orang pribadi yang terdaftar di Kantor Pelayanan Pajak (KPP) Pratama Jakarta Kemayoran. Penelitian ini menggunakan metode kuantitatif dengan pendekatan kausal komparatif. Pengambilan sampel dilakukan menggunakan teknik simple random sampling, dengan jumlah sampel sebanyak 100 responden. Pengumpulan data dilakukan melalui penyebaran kuesioner secara langsung kepada responden. Data dianalisis menggunakan metode Structural Equation Modeling (SEM) dengan SmartPLS V.3.2.9. Hasil uji hipotesis membuktikan bahwa Pengetahuan Perpajakan, Manfaat Pajak, Kesadaran Wajib Pajak dan Sanksi Perpajakan secara parsial dan simultan berpengaruh positif signifikan terhadap kepatuhan wajib pajak. Implikasi penelitian ini menyarankan agar KPP Pratama Jakarta Kemayoran meningkatkan sosialisasi mengenai manfaat pajak dan menegakkan sanksi yang tegas namun adil untuk mendorong kepatuhan sukarela.
Co-Authors Adistra Rifaldi Aditomo, Muhamad Satrio Ady Widjaya Agoestina Mappadang Agoestina Mappadang Agustina Mappadang Ali Djamhuri Amalia, Meby Amri Amrulloh Ari Iswahyudi Wibowo Ayu Puspaningrum Aziz, Ibrahim Dwi Damayanti, Atisyah Erfan, Erfan Fatika Masyitoh, Fitra Fikri, Sofi Nabila Grace Sabrina Christiane Grace Sabrina Christiane Hariyani Hariyani, Hariyani Ilmi, Syauqi KARTIKA, WIDYA Kiki Yuliandara Maharani, Annisa Citra Mulyadi, Nanda Pramayasti Mutiara Chandra Napisah Napisah Niazi, Hakam Ali Nurjanah, Novia Siti Rachman, Arif Rahmadyah, Firlii Ramadhan, Giffary Ramadhan, Patriot Dwiguna Renata Anissa Fikri Retno Fuji Oktaviani Samsi Samsi Sanusi Sanusi Sari, Yovita Satria Alex Nugroho Setiadi, Yusuf Sinaga, Melan Sri Rahayu SRI RAHAYU Sugeng Riyadi Susanto, Erawan Veronica, Tasya Amelia Wibowo, Ari Iswahyudi Wulandari, Cynthia Wuri Septi Handayani Yosef Rago Andalan Nusa Putra Yosita Kartika