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All Journal BJRA (Bongaya Journal of Research in Accounting) Study of Scientific and Behavioral Management (SSBM)
MS, Eka Indriyani
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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MENELAAH PERILAKU KEPATUHAN WAJIB PAJAK YANG TERDAFTAR PADA KPP PRATAMA PALU MS, Eka Indriyani; Herliana, Herliana
Bongaya Journal of Research in Accounting (BJRA) Vol. 3 No. 1 (2020): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v3i1.208

Abstract

As assets that encourage tax revenue growth in the country, taxpayers have different views on will, desire, and freedom factors, which affect their daily behavior. Taxpayers are given a policy of implementing a self-assessment system as a form of independent implementation of tax obligations, but do not deviate from tax legislation. This research contributes to compliance by taxpayers registered with KPP Pratama Palu in central Sulawesi. The predictive factors are the views on tax corruption and tax avoidance after sampling by using 44 samples obtained by the Slovin formula and using multiple regression analysis. The results show that all exogenous variables partially and simultaneously improve taxpayer compliance. This shows that all factors affecting the tax compliance variables registered with the Palu Primary Taxation Bureau have their role.
Faktor-Faktor Yang Mempengaruhi Perilaku Menabung (Saving Behavior) Nasabah MS, Eka Indriyani; Fransisca, Syella
Study of Scientific and Behavioral Management Vol 1 No 3 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/ssbm.v1i3.18340

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi perilaku nasabah dalam menabung pada PT. BRI Unit Sirenja Cabang Palu, Tbk. Variabel dalam penelitian ini meliputi variabel tingkat suku bunga (X1), kemampuan bertransaksi (X2) dan kualitas pelayanan (X3). Pengambilan sampel dilakukan dengan metode nonprobability sampling dengan jumlah sampel adalah 83 nasabah yang terdaftar dan memenuhi syarat yaitu minimal sudah 1 tahun lamanya menabung di BRI Unit Sirenja Cabang Palu. Berdasarkan hasil penelitian tingkat suku bunga, keamanan bertransaksi dan kualitas pelayanan secara bersama-sama (simultan) berpengaruh positif dan signifikan terhadap perilaku menabung (saving behavior) nasabah pada PT. BRI Unit Sirenja Cabang Palu, Tbk.Secara parsial hanya variabel tingkat suku bunga yang tidak berpengaruh terhadap perilaku menabung (saving behavior) nasabah pada PT. BRI Unit Sirenja Cabang Palu, Tbk.Kata kunci : tingkat suku bunga, kemampuan bertransaksi, kualitas pelayanan dan saving behavour
Faktor-Faktor yang Mempengaruhi Keputusan Pengambilan Kredit di Masa Pandemi Covid-19 Dwi Rahmadhani S; MS, Eka Indriyani
Study of Scientific and Behavioral Management Vol 3 No 1 (2022): Fenomena Keuangan, Pemasaran, & Sumber Daya Manusia di masa Covid-19 & New Normal
Publisher : Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/ssbm.v3i1.27350

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi keputusan pengambilan kredit pada Bank Sulselbar Cabang Palu di masa pandemi Covid-19. Variabel dalam penelitian ini meliputi variabel tingkat suku bunga (X1), pendapatan (X2), kualitas pelayanan (X3) dan keputusan pengambilan kredit (Y). Pengambilan sampel dilakukan dengan metode accidental sampling dengan jumlah sampel adalah 80 nasabah yang mengambil kredit dari bulan Mei tahun 2020 s/d bulan April tahun 2021 pada Bank Sulselbar Cabang Palu . Berdasarkan hasil penelitian tingkat suku bunga, pendapatan dan kualitas pelayanan secara bersama-sama (simultan) berpengaruh positif dan signifikan terhadap keputusan pengambilan kredit pada Bank Sulselbar Cabang Palu. Secara parsial ketiga variabel yaitu tingkat suku bunga, pendapatan dan kualitas pelayanan juga berpengaruh positif terhadap keputusan nasabah untuk mengambil kredit pada Bank Sulselbar Cabang Palu. Hal ini mengindikasikan di masa pandemi ini, semakin besar keinginan nasabah untuk mengambil kredit pada Bank Sulselbar Cabang Palu disebabkan karena rendahnya tingkat suku bunga yang diberlakukan pemerintah terutama bagi nasabah yang terdampak Covid-19, dan fasilitas kemudahan lain diantaranya pemberian restrukturisasi kredit, pelayanan yang cepat dan sederhana serta tingginya pendapatan konsumen yang porsi pendapatannya lebih diprioritaskan untuk kebutuhan pinjaman dibandingkan dengan konsumsi harian. Kata kunci : tingkat suku bunga, pendapatan, kualitas pelayanan dan keputusan pengambilan kredit.
Pengaruh Kepribadian terhadap Perilaku Manajemen Keuangan dengan Literasi Keuangan sebagai Variabel Intervening Nurfadillah, Nurfadillah; Rusnawati; MS, Eka Indriyani
Study of Scientific and Behavioral Management Vol 5 No 1 (2024): The Strength of Management Influences
Publisher : Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/ssbm.v5i1.46239

Abstract

ABSTRACT The purpose of the research was to find out whether there was an influence of personality towards financial management behavior with financial literacy as intervening variable in micro small and medium enterprises in Makassar. The objective of the research was the subject of micro small and medium enterprises (UMKM) in Makassar. The research conducted quantitave design. The samples of the research were 160 UMKM registered in economic enterprises and UKM official of Makassar. The sampling techniques used was non probability sampling used to give equal chance or opportunity for every member of population to be selected as a sample. The clarity level of the research used associatif problem statement to find out the correlation or influence between two or more variables. The data used were primary and secondary data where the data was collected by using questionnaire, observation and bibliography study. Data analysis used qas PLS (Partial Least Square). The research result shown that there was positive influence of personality towards financial management, there was positif ilnfluence of personality towards financial literacy, there was postitive influence of personality towards financial management behavior, and also there was positive influence of personality towards financial management behavior with financial literacy as intervening variable. Keywords: Personality, Financial Management Behavior, and Financial Literacy
Co-Authors Dwi Rahmadhani S Fransisca, Syella Herliana Herliana Nurfadillah Nurfadillah Rusnawati