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All Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Riset Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi
Nur Syifa Karimah
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Exploring Customer Perceptions and Preferences: Study on Online Workshops for Tire Repair and Oil Change Services in DKI Jakarta Elsa Herliyana; Nur Syifa Karimah; Sabrina Dwi Aprilia
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.1540

Abstract

This qualitative study aims to explore customer perceptions and preferences regarding online workshops for tire repair and oil change services in DKI Jakarta. Adopting a qualitative research model, the study utilizes purposive sampling to select participants from the target population. Data collection is conducted through in-depth interviews and thematic analysis of the collected data. The findings reveal insights into customers' attitudes, needs, and preferences towards online workshops for automotive maintenance. Through thematic analysis, common themes and patterns emerge, providing valuable insights for service providers and policymakers seeking to enhance the effectiveness and adoption of online workshops in the automotive service industry.
Unveiling the Nexus between Good Corporate Governance, Human Capital, and Corporate Social Responsibility A Qualitative Study Sri Utami Nurhasanah; Diani Austin; Nur Syifa Karimah
Jurnal Riset Akuntansi Vol. 1 No. 4 (2023): November : 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.v1i4.1767

Abstract

This qualitative study aims to explore the interconnectedness among good corporate governance (GCG), human capital, and corporate social responsibility (CSR) within organizations. The research employs a qualitative approach, utilizing in-depth interviews and thematic analysis to gather and interpret data. A purposive sampling technique is employed to select participants from diverse corporate backgrounds. The analysis reveals intricate relationships between GCG practices, human capital development, and CSR initiatives, highlighting the significant influence of effective governance structures on fostering a culture of responsibility towards stakeholders. Findings underscore the importance of nurturing human capital in promoting ethical business practices and sustainable CSR activities. This study contributes to the understanding of how GCG principles and investment in human capital intertwine to drive socially responsible behavior within corporations.
Exploring Customer Perceptions and Preferences: Study on Online Workshops for Tire Repair and Oil Change Services in DKI Jakarta Elsa Herliyana; Nur Syifa Karimah; Sabrina Dwi Aprilia
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.1540

Abstract

This qualitative study aims to explore customer perceptions and preferences regarding online workshops for tire repair and oil change services in DKI Jakarta. Adopting a qualitative research model, the study utilizes purposive sampling to select participants from the target population. Data collection is conducted through in-depth interviews and thematic analysis of the collected data. The findings reveal insights into customers' attitudes, needs, and preferences towards online workshops for automotive maintenance. Through thematic analysis, common themes and patterns emerge, providing valuable insights for service providers and policymakers seeking to enhance the effectiveness and adoption of online workshops in the automotive service industry.
PENGARUH SANKSI PAJAK, LOVE OF MONEY DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI DKI JAKARTA Nur Syifa Karimah; Muhammad Rizal; Yessica Amalia
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6426

Abstract

Maksud dari studi ini adalah guna menganalisis kontribusi relatif dari sanksi pajak, kecintaan uang, dan pengetahuan pajak atas tingkat kepatuhan di kalangan wajib pajak individu di wilayah DKI Jakarta. Dengan pendekatan kuantitatif, studi ini memanfaatkan data primer yang dikumpulkan melalui teknik purposive sampling, melibatkan 152 responden yang memenuhi kriteria tertentu. Pengumpulan data dilakukan pada Januari 2025 hingga penelitian selesai. Metode analisis yang diadaptasi adalah Structural Equation Modeling–Partial Least Squares (SEM-PLS), yang memudahkan pengujian hubungan simultan dan mendalam antar elemen yang digunakan. Output penelitian menunjukkan bahwa penerapan sanksi perpajakan menjadi faktor paling superior dalam mendorong kepatuhan dan ketaatan wajib pajak. Ketegasan dalam pemberlakuan sanksi terbukti efektif menciptakan efek jera, sehingga individu lebih cenderung mematuhi kewajiban fiskal mereka. Di sisi lain, Pengetahuan Pajak juga berperan penting, di mana pemahaman yang baik terhadap sistem dan prosedur perpajakan meningkatkan rasa percaya diri dan kesadaran wajib pajak dalam menjalankan kewajiban mereka. Sementara itu, orientasi terhadap uang (Love of Money) menunjukkan dampak positif terhadap ketaatan, karena seorang individu yang memiliki motivasi finansial tinggi cenderung menghindari risiko yang dapat merugikan secara ekonomi. Secara keseluruhan, temuan ini menegaskan bahwa kepatuhan pajak dipengaruhi oleh kombinasi antara penegakan hukum, edukasi fiskal, dan faktor psikologis wajib pajak. Implikasi dari studi ini bisa digunakan sebagai dasar bagi otoritas pajak dalam merangkai metode yang lebih efisien dalam mengoptimalkan kepatuhan pada wajib pajak orang pribadi secara berkelanjutan.
Co-Authors Diani Austin Elsa Herliyana Sabrina Dwi Aprilia Sri Utami Nurhasanah Yessica Amalia