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All Journal JURNAL LENTERA BISNIS Jurnal Ilmiah Edunomika (JIE) Jurnal Ekonomi Society: Jurnal Pengabdian Masyarakat Abdimas Indonesian Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Journal Of Resource Management, Economics And Business (REMICS) Jurnal Riset Akuntansi Gudang Jurnal Multidisiplin Ilmu Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Business, Accounting and Finance El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam SOCIRCLE : Journal Of Social Community Services Journal of Ekonomics, Finance, and Management Studies Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Fanji Farman
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Pengaruh E-Commerce, Digital Marketing, Pengetahuan Kewirausahaan Terhadap Minat Berwirausaha Generasi Z di Jakarta Nurhayaty, Ety; Farman, Fanji; Wahyono, Dwi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7260

Abstract

The aim of this research was to determine the influence of e-commerce, digital marketing, entrepreneurial knowledge on generation Z's entrepreneurial interest. This research uses a quantitative approach. The population in this study is generation Z who are currently studying at high school and university levels in Jakarta. The sample used in this research was 93 respondents. Based on the partial results of the research, it is stated that there is a positive and significant influence of e-commerce on interest in entrepreneurship, digital marketing has a positive and significant influence on interest in entrepreneurship, and entrepreneurial knowledge has a positive and significant influence on interest in entrepreneurship. Simultaneous research results show that e-commerce, digital marketing, entrepreneurial knowledge have a positive and significant effect on generation Z's entrepreneurial interest in Jakarta Province. The coefficient of determination value is 0.576 or 57.6%. The results of these calculations mean that e-commerce, digital marketing, entrepreneurial knowledge influence interest in entrepreneurship by 57.6% while the remaining 42.4% is influenced by other factors not examined in this research.
Pengaruh Kualitas Pelayanan, Sanksi Pajak, Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi dan Bangunan Kecamatan Tanjungkerta Kabupaten Sumedang Fanji Farman
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 3 No. 2 (2021)
Publisher : Magister Akuntansi FB-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jafta.v3i2.3577

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui Pengaruh Kualitas Pelayanan, Sanksi Pajak, dan Kesadaran Wajib Pajak berpengaruh terhadap Kepatuhan Wajib Pajak dalam membayar Pajak Bumi dan Bangunan pada Kecamatan Tanjungkerta Kabupaten Sumedang. Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif dengan pendekatan survey. Teknik pengambilan data diperoleh dari hasil kuesioner dan penelitian kepustakaan. Sampel dalam penelitian ini adalah sebagian wajib pajak PBB pada Kecamatan Tanjungkerta yaitu berjumlah 100 responden. Teknik pengambilan sampel dengan teknik Simple Random Sampling. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dan analisis koefisien determinasi. Berdasarkan hasil penelitian dapat disimpulkan bahwa diperoleh korelasi yang kuat yaitu dengan niali koefisien korelasi ganda 0,716. Kualitas pelayanan, sanksi pajak, kesadaran wajib pajak mempengaruhi kepatuhan wajib pajak sebesar 51,3 % dan sisanya 48,7% dipengaruhi faktor lain yang tidak termasuk dalam variabel yang diteliti dalam penelitian ini. Dapat dibuktikan hasil analisis berganda yaitu Y = 0,195 + 0,277 X1 + 0,340 X2 + 0,390 X3, dan nilai Fhitung sebesar 33,688 lebih besar dari pada Ftabel sebesar 2,699 maka H4 diterima H0 ditolak dan juga jika dilihat dari nilai signifikansi sebesar 0,000 lebih kecil dari 0,05. Hal ini menunjukkan bahwa “Terdapat Pengaruh Positif Signifikan Antara Kualitias Pelayanan, Sanksi Pajak, Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak”. Kata kunci : kualitas pelayanan, sanksi pajak, kesadaran wajib pajak, kepatuhan wajib pajak, pajak bumi dan bangunan.
Pengaruh Corporate Social Responsibility, Pengungkapan Emisi Karbon (GRI-305), dan Skor ESG terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan Sektor Financials-Perbankan di BEI Periode 2020–2024 Khairul Thaffan; Fanji Farman
Jurnal Riset Akuntansi Vol. 4 No. 3 (2026): August: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i3.3997

Abstract

This study aims to examine the effect of CSR disclosure, carbon emissions disclosure (GRI 305), and ESG scores on firm value in banking subsector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Specifically, the study tests the partial effects of each independent variable as well as their simultaneous effect on firm value, providing empirical evidence on the relevance of sustainability practices in value formation within the banking sector. A quantitative approach with an associative-causal design is employed using panel data. Secondary data are collected from companies’ financial statements, annual reports, and sustainability reports. The population comprises 46 listed banking firms, while purposive sampling yields 39 firms, resulting in 195 firm-year observations. Firm value is proxied by Price to Book Value (PBV), whereas CSR, carbon emissions (GRI 305), and ESG are measured using disclosure-based indices. The analysis includes descriptive statistics, assumption testing, and panel regression to evaluate the overall model (F-test), individual effects (t-test), and explanatory power (R²). The findings are expected to provide practical insights for managers, investors, and regulators to strengthen sustainability reporting quality and strategic initiatives that support higher firm value.
Co-Authors Afdhal Yaman Ahmad Andy Adinegara Amelia Setiawan Arizal Hamizar Ayi Srie Yuniawati Azhari, Ceriska Damayanti, D'liya Dewi Linawati Dina Marlina, Dina Dita Puspitasari dwi wahyono Erpi Rahman Fahrul Alam Masruri Fahrul Alam Masruri Fajar Hari Mulia FENNY KRISDINA, TIANA Hamfri Djajadikerta Ina Nusuki Indriyani Dwi Lestari Kartika, Tita Kartiwa, Aa Khairul Thaffan LISNAWATI, LISNA Maharani, Asyifa Ayu Malawat, Fadli Fendi Maman Nurochman Masruri, Fahrul Alam Maya Safira Dewi, Maya Safira Mita Karmila Mita Mutiara Nastiti Rizky Shiyammurti Neni Hajijah Niken Sri Mulyanti Nitha Dwi Afianti Novy Fajriati Nurhayaty, Ety Pelupessy, Fatmah Watty Rahman, Erpi Renalda Adilah Siti Adeni Rizky Shiyammurti, Nastiti Rostianna, Sherlina Safira Dewi, Maya Shofia Annisa R Tita Kartika Tita Kartika Triadi Ramadani Yayang Kirana Dewi Yulia Maelani Yuniawati, Ayi Srie