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All Journal Jurnal Ekonomi dan Bisnis Terapan Journal of Governance Risk Management Compliance and Sustainability
Tanu, Kevin
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Economics, Econometrics & Finance Environmental Science Social Sciences Other

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BENEFITS OF SOCIAL MEDIA MARKETING AND EASY ACCESS TO BUYING INTEREST IN IMPROVING PURCHASE DECISIONS IN ONLINE STORE TOKOPEDIA WITH COMMUNITY POPULATION IN BANDUNG CITY Tanu, Kevin
Jurnal Ekonomi dan Bisnis Vol 16, No 2 (2020): Edisi November 2020
Publisher : Jurnal Ekonomi dan Bisnis Terapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jebt.v16i2.634

Abstract

Penelitian ini bertujuan untuk bukti empiris mengenai manfaat pemasaran media sosial dan kemudahan akses terhadap minat beli dalam meningkatkan keputusan pembelian pada online store tokopedia.com dengan populasi masyarakat Kota Bandung. Penelitian ini menggunakan metode kuantitatif. Data dikumpulkan melalui survey dengan bantuan kuesioner yang didistribusikan kepada 260 orang penduduk Kota Bandung yang pernah melakukan transaksi di tokopedia.com. Data yang diperoleh digunakan untuk menguji hipotesis penelitian menggunakan Structural Equation Modeling (SEM) dengan bantuan Software smartPLS 3.2.7. Analisis data kuantitatif menunjukkan bahwa tujuh hipotesis yang diuji secara signifikan didukung oleh data. Penelitian ini menemukan poin penting dari hasil analisis kuesioner yaitu dengan semakin baiknya pemasaran sosial media serta didukung oleh kemudahan akses maka minat menggunakan situs tokopedia.com juga akan mengalami peningkatan yang pada akhirnya akan pula meningkatkan tingkat keputusan pembelian konsumen pada tokopedia.com.
The Influence of Incentives and Non-Incentives Tax on Profit Management Mujennah, Mujennah; Safriansyah, Safriansyah; Tanu, Kevin
Journal of Governance Risk Management Compliance and Sustainability Vol. 1 No. 2 (2021): October Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.28 KB) | DOI: 10.31098/jgrcs.v1i2.701

Abstract

Disclosure of financial statement information for companies in Indonesia is very important, especially for stakeholders who do not have access to company information, especially in profit management, so that stakeholders are able to make the right decisions. Profit management is a managerial activity for management in influencing and interfering with financial statements. Public companies have benefited greatly because the effective tax rate of the company will become smaller so that the company is able to manage profits. Effective tax planning methods through tax incentives and non-tax incentives can help and provide convenience for companies in their profit management. Researchers want to find out how incentive taxes and non-incentive taxes affect profit management. The first results of the study showed that two variables of projected tax incentives with tax planning and deferred tax expense, as well as one variable non-incentive tax projected through leverage, had no effect on profit management. The second results of these studies showed that two other tax incentive variables were projected with the current tax expense and the number of shares paid, and the projection of one non-incentive variable of tax through variable capital intensity ratio had an effect on profit management. Researchers found difficulties when analyzing profit management since not all companies have positive test results against profit management values; there was a company with negative profit management values. The differences between this study to other researchers were the object and variable of research.
Co-Authors Mujennah, Mujennah Safriansyah Safriansyah