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The Effect Of Service Quality And Price Toward Customer Satisfaction In Spa Services At Emi Salon Of Seluma Regency Gustianti, Sherly; Damarsiwi , Eska Prima Monique; Ariska , Yesi Indian
Journal of Indonesian Management Vol. 1 No. 4 (2021): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v1i4.328

Abstract

The sample in this study was 50 customers of Emi Salon of Seluma Regency. The sampling technique is accidental sampling technique. The data were collected using a questionnaire and the analytical method used was multiple linear regression, determination test and hypothesis testing. The results of the regression analysis show Y = 2.465 + 0.353X1 + 0.519 X2 + e, the coefficient of determination of adjust R square is 0.708. This means that X1 (service quality) and X2 (price), have a contribution to customer satisfaction (Y) of 70.8% while the remaining 29.2% is influenced by other variables not examined in this study. Service quality has a partially significant effect on consumer satisfaction at Emi Salon in Seluma Regency, this is evidenced by a significant value of 0.000 <0.05. Price has a partially significant effect on consumer satisfaction at Emi Salon Seluma Regency, this is evidenced by a significant value of 0.000 <0.05. Service quality and price have a significant effect simultaneously on consumer satisfaction at Emi Salon of Seluma Regency, this is evidenced by a significant value of 0.000 <0.05
The Effect Of Deferred Tax Assets And Deferred Tax Liabilities On Accrual Profit Management In Companies Susena , Karona Cahya; Damarsiwi , Eska Prima Monique; Hijeria , Putri
Journal of Law, Social Science, and Management Review Vol. 1 No. 3 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jlsmr.v1i3.244

Abstract

The annual financial report reflects the company's development and has a very important role. Financial reports function as a tool for evaluating company management performance. Earnings management refers to the practice of legitimate manipulation in financial reporting to adjust a company's earnings in accordance with management policy. One factor that can influence earnings management is deferred tax assets. This article aims to analyze the influence of deferred tax assets and deferred tax liabilities on company accrual earnings management. The purpose of this article is to provide an understanding of the relationship between these two variables. The research method used in this article is a qualitative literature review.
Tax Collection Reform: Challenges And Solutions For Improving Taxpayer Compliance Susena , Karona Cahya; Damarsiwi , Eska Prima Monique; Putriani, Ririn
Journal of Business Management Vol. 1 No. 2 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbusman.v1i2.250

Abstract

Tax is an obligation that must be fulfilled by individuals or legal entities to the state without direct compensation, which is used for the benefit of the state for the welfare of the people. To manage taxes, a tax law system is needed that regulates the relationship between the government as collector and the people as tax payers. In Indonesia, tax collection faces various problems, such as weak regulations, lack of socialization, low tax awareness and knowledge, and economic problems. Apart from that, incomplete databases and suboptimal law enforcement are also challenges. The solution to overcome this problem is through tax reform which includes: improving tax regulations, increasing outreach to increase knowledge and awareness of taxpayers, evaluating policies, providing a more complete and secure database, and more firm and consistent law enforcement. In addition, tax collection must be carried out fairly, based on law, without disrupting the economy, efficiently and with a simple system.