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Journal : PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC)

The Influence of Attitudes Towards the Environment and Tax Socialization on Taxpayer Compliance (Case Study at Royal Dental Center) Angelyne Tan; Tri Wulandari
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.212

Abstract

This study aims to determine whether Attitudes Towards the Environment and Tax Socialization have a significant effect on Taxpayer Compliance. This study used a quantitative data method and the data source is primary data. The population in this study consists of all visitors at Royal Dental Center. The sample includes Royal Dental Center visitors who possess a Taxpayer Identification Number (NPWP), totaling 33 respondents, selected using incidental sampling data collection techniques. Data analysis and testing consists of validity tests, reliability tests, descriptive statistical tests, classical assumption tests, multiple regression analysis, partial (T test) and simultaneous (F test) hypothesis testing, as well as the coefficient of determination test. The results of analysis prove that Attitudes Towards the Environment doesn’t have significant effect on Taxpayer Compliance with a T count of 1,150 < T table 2,039. Tax Socialization has a partially significant effect on Taxpayer Compliance with a T count of 2,156 > T table 2,039. Attitudes Towards the Environment and Tax Socialization simultaneously have a significant effect on Taxpayer Compliance with a F count of 11,730 > nilai F table 3,32 and regression coefficient value of 43,9%.
The Influence of Tax Incentive and Environmental Concern on Electric Vehicle Purchase Intention (Case Study on Potential Customer of Chery Electric Vehicle) Natalie, Jessica; Tri Wulandari
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.276

Abstract

The purpose of this study is to determine whether Tax Incentive and Environmental Concern have significant effect on EV Purchase Intention. This study uses quantitative data methods, and the data source is primary data. The population in this study are potential customers at PT Medan Oriental Stars. The sample in this study are potential customers that are interested in Electric Vehicles and have Tax Identification Number (NPWP) at PT Medan Oriental Stars in total of 32 respondents using purposive sampling methods. Data analysis and testing consist of validity test, reliability test, descriptive statistics, the classical assumption test, multiple regression analysis, partial hypothesis testing (T test), and simultaneous hypothesis testing (F test), and coefficient of determination test. The results of this study indicate that Tax Incentive doesn’t have significant effect on Purchase Intention of Electric Vehicle with a T count of -0,504 < T table 2,042. Environmental Concern has a partially significant effect on Purchase Intention of Electric Vehicle with a T count 5,471 > T table 2,042. Tax Incentive and Environmental Concern simultaneously have a significant effect on Purchase Intention of Electric Vehicle with a F count 18,816 > F table 3,33 and regression coefficient value of 56,5%.
Financial Literacy and Perceived Ease of Use on Interest in Using E-Wallet (Case Study of Employees at PT Tanjung Timberindo Industry) Jenny Novita Sari; Susan Grace Veranita Nainggolan; Tri Wulandari
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 2 (2023): Regional Economics Development and Business Transformation in the Digital Era
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v2i1.97

Abstract

This study aims to determine the impact of financial literacy and perceived ease of use on interest in using E-Wallet as a means of payment used by employees of PT Tanjung Timberindo Industry. This study uses quantitative research data methods with primary data sources that use questionnaires as data collection instruments. The population in this study were all employees who worked at PT Tanjung Timberindo Industry as many as 101 employees. The sample in this study was calculated using the slovin formula obatined as many as 50 employees and the sampling technique used was Purposive Sampling. Data analysis and testing consists of validity test, reliability test, descriptive statistics, classical assumption test, multiple regression analysis, partial hypothesis testing (t test), simultaneously (F test), and determination coefficient test. The results of this study indicate that Financial Literacy has a partially significant effect on Interest in Using E-Wallet with a t value of 7,169 > t table 1,667. Perceived Ease of Use has no significant effect partially on Interest in Using E-Wallet with a t value of 0,789 < t table 1,667. Financial Literacy and Perceived Ease of Use have a significant effect simultaneously on Interest in Using E-Wallet with an F Value of 41,404 > F table 2,42 and a coefficient of determinarion of 63,8%.
The The Effect of Imposing Final Income Tax and Tax Sanctions on the Motivation to Pay Taxes of E-Commerce MSME Entrepreneurs (Case Study of E-Commerce MSME in the Cemara Asri Complex) Salim Santoso, Devitasari; Tri Wulandari
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 2 (2023): Regional Economics Development and Business Transformation in the Digital Era
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v2i1.104

Abstract

This study aims to determine the effect of the imposition of final income tax and tax sanctions on the motivation to pay taxes on E-Commerce MSME entrepreneurs (Case Study on E-Commerce Micro, Small and Medium Enterprises in the Cemara Asri Complex). This study uses quantitative data types and data sources are primary data sources. The population in this study were 117 E-Commerce UMKM located in the Cemara Asri Complex. The sample in this study amounted to 47 E-Commerce MSMEs using purposive sampling data collection techniques. Data analysis and testing consists of validity test, reliability test, descriptive statistics, classical assumption test, multiple regression analysis, partial hypothesis testing (T test) and simultaneously (F test), and determination coefficient test. These results show that Final Income Tax has a significant effect on Motivation to Pay Taxes with a t value of 4.944> T table 2.014. Tax Sanctions have no effect and are not significant to the Motivation to Pay Taxes with a t value of 0.292 < T table 2.014. Final Income Tax and Tax Sanctions have a significant effect on Motivation to Pay Taxes with a calculated F value of 27.819> F table value of 3.21 and a regression coefficient value of 55.8%.
The Effect of the Implementation of Green Accounting and Corporate Social Responsibility (CSR) on Company Profitability (Case Study on Textile and Garment Industry Companies Listed on the IDX) Esra Gea, Esra Graciela Valerina Gea; Tri Wulandari
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.268

Abstract

This study aims to analyze the effect of the application of green accounting and corporate social responsibility (CSR) on company peroactivity in the case study of textile and garment industry companies on the IDX. This study uses quantitative data with secondary data sources. The population of this study is 22 companies listed on the IDX for the 2020-2023 period, sampling by purposive sampling so that the number of samples used is 15 companies and observations are carried out as many as 60 observations. The data analysis techniques used were multiple linear regression, classical assumption test and hypothesis test. The results of the study show that green accounting and CSR partially and simultaneously have a positive and significant effect on the profitability of textile and garment companies listed on the IDX. There is a strong correlation between green accounting and CSR and company profitability and the percentage of 32.8% and the remaining 67.2% can be accounted for by other variables outside the scope of the study that were not conducted.
Co-Authors Abror, Indal Adam Rahmat Hidayat Afifi Adnan Pradana Agung Wijoyo Agustin Eka Putri Agyl Caparas Ahmad Mutadi Ahmad Reza Safety Al-Faiz Muhammad Rabbany Tarman Aldi Osa Fernanda Algino Satifa Angelyne Tan Anindhita Yudha Cahyaningtyas Anis Rohmawati Anisa Aulia Arif Setiajaya Arinda Dwi Safitri Asbi Asbi Asri Dwi Ariyani Az-Zatun Nabila Bagus Tri Puspito Cahyadi Chairun Nisa Chandra Ertikanto Chika Hadijah Clementina Ayudhea Dela Sintia Delvina Oktaria Desi Aramana Desti Nuraini Devi Linda Fitriya Devi Rahma Dewi Virna Sipayung Dian Yulianto Dina Aprilia Dinda Mutiara Asmara Disha Yori Farhana Diya Ayu Solehah Edi Suyanto Elsa Natalia Girsang Esra Gea, Esra Graciela Valerina Gea Falin Rizal Efendi Fatma Lisa Mareti Febriani Amanda Fenny Firda Sukaesih Fitratul Aqidah Gilang Ramadhani Gusman Lesmana Hanif Azhumar Hanifullah Syukri Hayati Firdaus Hellen Prasilia Herlina Herlina Hery Sawiji Hesti Wahyuningsih Hikmah Muftiana Ibrahim Ibrahim Ibram Edo Wijaya Ibril Umar Batistuta Ike Sephia As’at Jody Indah Putri Solihah Ita Purnama Jenny Novita Sari Kalina Alya Keren Monika Khoiriatus Sa'adah Kurniawan, Refi Laras Sati Lilik Sabdaningtyas M. Amrul Khoiri M. Cholid Mawardi Mahsa, Masithah Mardiah Astuti Masyitoh Muammar Rinaldi Muhammad Aqsol Bayhaqy Muhammad Sahrul Sidik MUHAMMAD YUSUF Mulyanto Widodo Mustika Nurul Indah Safitri Nabilla Selvilam Sa’idah Nadiya Maulida Nadiya Nurhasannah Nahuda Nanda Rahma Nabila Nasyiwa Ramadhin Natalie, Jessica Neni Aprilia Nofi Mustikasari Novita Ratnasari Nur Hidayah Mafiroh Nur Hidayati Nurhasanah Nuriyah Yuliana Nurul Gilang Abriani Oktavia Ramadhani Putritara Safitri Rafa Nabila Raharja Raharja Retno Sri Handini Riadhus Sholihin Ridissa Queentari Ririn Rahayu Riska Franita Romiaty Romiaty Rudi Sanjaya Saiful Bahri Salim Santoso, Devitasari Sampoerno &#039; Saputra, Ade Akhmad Selfania Selfania Sharikha Ruwaida Zukhrufa Silvia Leliana Siti Komariah Hildayanti Siti Nurmiati Siti Sariyah Solly Aryza Suhaimah Sulistyo Utami Sunarti, Riri Novita Susan Grace Veranita Nainggolan Susi Sukarningsi Syafira Dwi Maydina Timoti Elwisto Sipayung Tri Wahyuni Ulil Wafa Khorul Muna Wiedy Murtini Yarmaidi Yarmaidi Yeni Nur Rahmayanti Yola Fatrisia Yolanda Devira Yuli Amaliyah Yusawinur Barella Yuwanti Anlikie Zahra Alifya Zulkarnain Zulkarnain