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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Indonesian Economy and Business IKRA-ITH EKONOMIKA eCo-Buss International Journal of Marketing and Human Resource Research Acman: Accounting and Management Journal Journal of Artificial Intelligence and Digital Business Jurnal Digitalisasi Akuntansi Journal of Accounting Inaba Inaba of Community Services Journal
Wajib Ginting
Universitas Indonesia Membangun
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences

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Journal : eCo-Buss

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KPP Tegallega Bandung's Individual Taxpayer Compliance: The Impact of Tax Administration Modernization, Tax Knowledge, and Tax Sanctions Aisyah Ananda Putri; Wajib Ginting
eCo-Buss Vol. 7 No. 1 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i1.1590

Abstract

This research aims to evaluate how company image, service quality, and word of mouth influence customer decisions in choosing JNE delivery services at the Medan branch.  Purchase intention, in this context, refers to the desire to use the service. The research used quantitative methods with Ordinary Least Square (OLS) and involved primary and secondary data from 100 respondents selected by chance. Analysis was carried out using SPSS 23. Based on the description of the respondent profiles, there were 38 men (38%) and 62 women (62%). In terms of age, there were 11 respondents under 20 years of age, while the 20-25 year age group was the largest with 45 people. The 26-30 year age group consists of 30 people, and those aged over 30 years consist of 14 people. The main occupation of respondents who use JNE Medan Marelan Branch services is dominated by 40 employees, followed by 30 students, 11 self-employed people, and 19 others (including those who have not worked, not working, domestic workers) of the total number of respondents, 65 people have used JNE Medan Marelan services more than 5 times, while 35 people have used these services less than 5 times. Findings show that individual company image does not have a significant effect on intention to use, while service quality and word of mouth has a significant positive influence. Overall, these three factors have a significant impact on interest in using services. The Adjusted R Square value is 0.517, indicating that 51.7% of interest in using JNE is influenced by these three variables, while 48.3% is influenced by other factors not studied.
Pengaruh Ukuran Perusahaan, DER, ROA, dan Kepemilikan Saham Publik pada CSRD Perusahaan Pertambangan BEI 2019–2024 Koswara, Natasya Insani Majid; Ginting, Wajib
eCo-Buss Vol. 8 No. 1 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v8i1.2971

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Penelitian ini berupaya mengkaji secara empiris pengaruh ukuran perusahaan, Debt to Equity Ratio (DER), Return On Assets (ROA), dan Kepemilikan Saham Publik pada Corporate Social Responsibility Disclosure (CSRD) perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2024. Metodologi yang dipergunakan pada studi ini ialah metodologi kuantitatif dengan menerapkan teknik deskriptif verifikatif. Data sekunder diperoleh dari pengambilan sampel secara purposive sampling dari enam emiten. Analisis data meliputi uji statistik deskriptif, uji asumsi klasik (normalitas, multikolinearitas, heteroskedastisitas, serta autokorelasi), regresi linier berganda, koefisien korelasi Pearson, dan uji t. Temuan mengindikasikan secara parsial, Ukuran Perusahaan serta DER berkontribusi signifikan pada pengungkapan CSR, sedangkan ROA serta kepemilikan saham publik tidak berkontribusi pada pengungkapan CSR. Nilai koefisien determinasi (R²) 48,02% mengindikasikan tiap variabel dalam model mampu menjelaskan pengungkapan CSR 48,02%, sementara sisanya 51,98% disebabkan oleh faktor lain di luar cakupan studi ini.
Co-Authors Aisyah Ananda Putri Angelawati, Veronica Tria Dessy Rosmawati Dinny Nuari Nurlita Rochaendi Erikson Situmorang Fatikhah, Ananta Allahysyach Fauziah, Yulistia Resti Ferry Kosadi Kamilah, Salwa Koswara, Natasya Insani Majid Muhtarudin Muhtarudin Octaviany, Siska Parwati, Shifa Putra, Raihan Cipta Permana Rifka Loka, Yolana Vina Merliana Yourinda, Annisa Zannati, Nurul Izmi Aulia