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All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Bisnis Kreatif dan Inovatif Jurnal Ekonomi, Akuntansi dan Perpajakan Journal of Contemporary Indonesian Islam (JCII)
Ella Rahmayanti
universitas islam kebangsaan indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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OPTIMIZING ACCOUNTING GRADUATE COMPETENCIES FROM THE PERSPECTIVE OF STUDENTS, LECTURERS, AND GRADUATE USERS IN THE DIGITALIZATION 5.0 ERA Irne Aryanie; Ella Rahmayanti; Murni; Mardiaton; Munawarah
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 1 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18640873

Abstract

This study aims to examine differences in perceptions between students, lecturers, and graduate users regarding 21 competency attributes of accounting graduates. Respondents in this study were students and lecturers from 4 state universities and 4 private universities, as well as graduate users from 7 types of industries. The total sample in this study was 120 samples, and hypotheses were tested using One-Way ANOVA analysis. The results of this study showed no significant differences between the sample groups. Meanwhile, the most important competency attributes were honesty, work ethic, willingness to continue learning, and the ability to operate accounting software, as well as responsibility.
Pengaruh Tata Kelola Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Healthcare Yang Terdaftar Di Bursa Efek Indonesia Periode 2022-2024 Rina Oktaviany; Imam Malik; Ella Rahmayanti
Journal of Contemporary Indonesian Islam Vol. 5 No. 1 (2026): Journal of Contemporary Indonesian Islam
Publisher : Postgraduate Program UIN Sultanah Nahrasiyah Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47766/jcii.v5i1.7387

Abstract

This study aims to analyze the influence of corporate governance on tax avoidance in healthcare companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research was conducted from January 2025 to August 2025. This study uses a quantitative approach with secondary data in the form of annual financial reports from 28 companies selected through purposive sampling. The analytical method employed is panel data regression using EViews 12 software. Based on the results, the audit committee does not have a partial effect on tax avoidance in healthcare companies. This is indicated by the t-statistic value of -2.18E-14 with a significance level of 1.0000 (> 0.05). The proportion of independent commissioners also does not have a partial effect on tax avoidance, as shown by a t-statistic value of -1.241364 with a significance level of 0.2181 (> 0.05). Furthermore, audit quality does not have a partial effect on tax avoidance either, indicated by a t-statistic value of -1.230384 with a significance level of 0.2222 (> 0.05). In addition, the audit committee, the proportion of independent commissioners, and audit quality do not have a simultaneous and significant effect on tax avoidance, as evidenced by an F-statistic value of 1.289113 and a Prob. (F-statistic) of 0.283868 (> 0.05). The correlation coefficient (R) and the Adjusted R-Squared value is 0.010, indicating a moderate relationship between the independent and dependent variables, where the independent variables (audit committee, proportion of independent commissioners, and audit quality) explain only 0.01% of the variance in the dependent variable (tax avoidance), while the remaining 99.99% is explained by other variables not examined in this study.
Pengaruh Cita Rasa dan Harga terhadap Kepuasan Konsumen pada Dapu Bhoi Meureudu Nadia Ulfa; Mai Simahatie; Ella Rahmayanti
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 5 No. 3 (2026): Agustus: Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v5i3.6846

Abstract

This explanatory quantitative research is architected to dissect and prove the empirical validity of sensory qualitative determination (taste/flavor) and pricing formulas on escalating consumer satisfaction at Dapu Bhoi Bakery, Meureudu, Pidie Jaya Regency. Operating as a strategically reputable traditional culinary producer, this business unit faces flavor standard volatility alongside market price competition dynamics. Applying a quantitative survey design with an accidental sampling technique toward the consumer sample, data processing was executed through multiple linear regression modeling alongside comprehensive parametric testing (-test, -test, and ). Partial empirical exploration confirms that the taste variable transmits a positive and significant driving force toward consumer satisfaction (; ). In parallel with these findings, pricing strategies are partially proven to induce a positive and significant influence on customer satisfaction fulfillment (; ). Convergently (simultaneously), the integration of taste and pricing projects a strong correlation coefficient () and coefficient of determination (). The implications of these data emphasize that consumer satisfaction variability is linearly justified by the combination of taste and pricing, while the remaining majority proportion is influenced by exogenous variables outside the scope of this estimation model, making sensory quality preservation and price transparency essential instruments in maintaining business sustainability.
Pengaruh Pemahaman Peraturan Perpajakan dan Kualitas Pelayanan Fiskus terhadap Kepatuhan WPOP : Studi Kasus pada KPP Pratama Bireuen Nuratul Syiva; Ella Rahmayanti; Zalikha Zalikha
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 3 (2026): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i3.2511

Abstract

This study aims to analyze the partial and simultaneous effects of understanding tax regulations and the quality of tax authorities' services on Individual Taxpayer (WPOP) compliance at the Bireuen Small Tax Office (KPP Pratama Bireuen). This research is crucial amid the momentum of Tax Reform Volume III, which introduced the Average Effective Tax Rate (TER) scheme for Income Tax Art. 21, NIK-NPWP integration, and the transition toward the Coretax Administration System (CTAS). The research method employed a quantitative approach with a survey method. The population consisted of registered Individual Taxpayers at KPP Pratama Bireuen, with a sample size of 100 respondents determined using the Slovin formula through accidental sampling. Instrument testing and multiple linear regression analysis were conducted using SPSS version 25. Partial research results indicated that understanding tax regulations has a positive and significant effect on WPOP compliance (t count 9.414 > t table 1.985; p < 0.05). The quality of tax authorities' services also has a positive and significant effect (t count 2.939 > t table 1.985; p < 0.05). Simultaneously, both variables significantly influence WPOP compliance (Fcount 154.623 > Ftable 3.090; p < 0.05) with an Adjusted R Square value of 0.756. This indicates that 75.6% of the variation in WPOP compliance is explained by these two independent variables. The regression equation Y = 0.645 + 0.786X1 + 0.229X2 + e reveals that understanding tax regulations provides a more dominant contribution.
Pengaruh Direct Marketing, Display Product dan Free Shipping terhadap Keputusan Pembelian Barang Saat Live Streaming E-commerce Shopee Nuriyani Nuriyani; Kamaruddin Kamaruddin; Ella Rahmayanti
Jurnal Bisnis Kreatif dan Inovatif Vol. 3 No. 3 (2026): September : Jurnal Bisnis Kreatif dan Inovatif
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubikin.v3i3.1587

Abstract

The development of digital technology has changed consumer behavior in making purchases through e-commerce platforms. Live streaming has become one of the marketing strategi that allows sellers to interact diretly with consumers, display products, and offer various promotions. This study aims to determine the effects of Direct Marketing, Display Product, and Free Shipping on purchasing decisions among Shopee consumers in Bireuen City. The study employed a quantitative method with a sample of 100 respondents selected using purposive sampling, consisting of Bireuen City residents who had made purchases through the Shopee marketplace. Data were collected through an online questionnaire and analyzed using multiple linear regression with the assistance of SPSS. The results indicate that, partially, Direct Marketing has no significant effect on purchasing decisions, while Display Product and Free Shipping have positive and significant effects. Simultaneously, the three variables have a significant effect on purchasing decisions, with an F-count of 50.201 > F-table of 2.70 and a significance value of 0.000 < 0.05. The coefficient of determination (R²) of 61.1% indicates that Direct Marketing, Display Product, and Free Shipping explain 61.1% of the variation in purchasing decisions, while the remaining 38.89% is explained by other variables not examined in this study.
Co-Authors Imam Malik Irne Aryanie Kamaruddin Kamaruddin Mai Simahatie Mardiaton Munawarah Murni Nadia Ulfa Nuratul Syiva Nuriyani Nuriyani Rina Oktaviany Zalikha