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All Journal Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ekonomi Perusahaan Jurnal Riset Akuntansi dan Bisnis Indonesia
Aditya Kurniawan Chandra
Universitas Catur Insan Cendekia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Word of Mouth dan Kualitas Pelayanan terhadap Keputusan Mendaftar dengan Kualitas Prodi sebagai Variabel Moderating di Universitas Catur Insan Cendekia Aditya Chandra
Jurnal Ekonomi Perusahaan Vol. 27 No. 2 (2020): Jurnal Ekonomi Perusahaan
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (493.638 KB) | DOI: 10.46806/jep.v27i2.731

Abstract

The purpose of this study was to determine the effect of word of mouth and service quality on the decision of prospective students to register with campus quality as moderating. This research is motivated by the decreasing number of prospective students who come to Catur Insan Cendekia University in mid-2020, this indicates that the decision to register at Catur Insan Cendekia University has decreased. The primary data used in this study were taken using the accidental sampling method. The number of samples obtained was 106 respondents from the total population of prospective students at Catur Insan Cendekia University located in Cirebon, West Java. The respondents' answers were then analyzed using the SPSS program. The results of this study indicate that word of mouth has a significant effect on the decision to register, the quality of service has a significant effect on the decision to register. Word of mouth and service quality together have a significant effect on the decision to register. Product quality as a moderating variable is not able to strengthen word of mouth on the decision to register and product quality as a moderating variable is not able to strengthen the quality of service on the decision to register. Keywords: word of mouth; service quality; product quality; and the decision to register
The Analysis of Computerized Accounting Practicum: Study Case of Faculty of Economic, Universitas Catur Insan Cendekia Aditya Kurniawan Chandra; Sudadi Pranata; Gilang Putratama; Aan Kanivia; Mohammad Umar Fakhrudin
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 3 No. 2 (2023): Article Research Volume 3 Issue 2, July 2023
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i2.2712

Abstract

The purpose of this study is to analyze and compare whether the computerized accounting laboratory is in accordance with computerized accounting practices in the work environment to support teaching and learning activities. The subjects of this study are Kantor Jasa Akuntan Langgeng, accounting lecturers, and accounting students. This is a qualitative study with a case study approach. The data collection techniques used for this study were interviews and observation. Based on the research that has been done, similarities between the two computerized accounting practices were found. The similarities found are from the workflow in general, such as data collection and database creation. Meanwhile, during the pandemic, learning can be done using online methods and also using blended learning methods.
APAKAH TAX SHIELD MEMENGARUHI TAX AVOIDANCE?: BUKTI EMPIRIS PERUSAHAAN PROPERTI REAL ESTATE DI BURSA EFEK INDONESIA Diyana Diyana; Siti Nur Halisa; Ade Elza Surachman; Aditya Chandra
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 6 No 2 (2026): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v6i2.1406

Abstract

The dynamics of the property and real estate sector in Indonesia are facing inflationary pressures and surging construction costs that threaten developers’ profitability. These conditions have led companies to view taxes as a burden that erodes profits, causing management to exploit regulatory loopholes through tax avoidance practices. This study examines the influence of debt tax shields and non debt tax shields on tax avoidance. Using a quantitative method and a sample selected via purposive sampling, the study includes 41 companies listed on the Indonesia Stock Exchange for the years 2023–2025. The test results indicate that, both partially and simultaneously, debt tax shields and non debt tax shields have a positive and significant effect on tax avoidance, with an R-squared contribution of 29%. Optimal tax avoidance practices will maximize the utilization of tax shields from debt and non debt sources to reduce taxable income and avoid high corporate tax burdens. Thus, the measured use of tax shields within regulatory limits while maintaining tax compliance will strengthen the company’s financial stability.
Co-Authors Aan Kanivia Ade Elza Surachman Diyana Diyana Gilang Putratama Mohammad Umar Fakhrudin Pranata, Sudadi Siti Nur Halisa