Claim Missing Document
Check
Articles

Found 14 Documents
Search

Manuver Analisis Kualitas Pelayanan Terhadap Kepuasan Dan Loyalitas Pelanggan Pada Gojek Fitriah, Siska; Yanto, Deri; Harared, Bunga Anisah
Jurnal Ilmu Siber (JIS) Vol 3 No 2 (2024): JIS
Publisher : LPPM, Universitas Siber Asia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Dalam era teknologi yang terus berkembang, perusahaan-perusahaan kini semakin mempertimbangkan penggunaan teknologi untuk meningkatkan inovasi dan kreativitas produk mereka. Salah satu sektor yang mengalami perkembangan pesat adalah industri transportasi, khususnya layanan transportasi online seperti Gojek yang populer di Indonesia. Persaingan di industri ini mendorong perusahaan untuk memberikan indikasi pelayanan terbaik guna menjaga tingkat kepuasn pelanggan dan menciptakan loyalitas jangka panjang. Penelitian ini bertujuan untuk mengeksplorasi hubungn antara kualitas layanan. kepuasan pelanggan dan loyalitas pelanggan di Gojek Metode penlitian yang digunakn adalah penelitian terkait pengumpulan data melalui survei dan kuesioner terhadap 270 pengguna Gojek di DKI Jakarta. Hasil penelitian ini memberikan gambaran tentang pentingnya kualitas pelayanan terhadap kepuasan dan loyalitas pelanggan. Termasuk memberikan informasi kepada Gojek untuk mengembangkan dan memahami faktor-faktor yang mempengaruhi kepuasan costumer.
The effect of profitability and executive characteristics on corporate tax avoidance Pristyanti, Novina Anggi; Harared, Bunga Anisah
Educoretax Vol 6 No 2 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i2.2064

Abstract

Tax avoidance practices are a crucial issue in tax accounting because they directly affect state revenue and reflect a company's strategy for legally managing its tax obligations. High profitability and executive decision-making characteristics influence a company's propensity to engage in tax avoidance, particularly in the property, real estate, and building construction sectors, which have relatively complex asset characteristics and funding structures. This study aims to analyze the effect of profitability and executive characteristics on tax avoidance in property, real estate, and building construction companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Profitability is proxied by Return on Assets (ROA), while executive characteristics are proxied by risk-taking, reflecting management's tendency to take on risk. Data were obtained from the company's annual financial statements using purposive sampling based on specific criteria. The analytical method used was panel data regression with a random-effects model. The results show that profitability has a positive and significant effect on tax avoidance, indicating that companies with higher profit levels tend to engage in more aggressive tax planning. In addition, risk-taking executive characteristics also have a positive and significant effect on tax avoidance. The implications of this research are expected to enrich the tax accounting literature and to be considered by regulators and management in improving corporate tax supervision and governance.
Studi Literatur: ESG, Pemangku Kepentingan, dan Kinerja Keuangan Bunga Anisah Harared; Murdhaningsih; Nabillah Farras Luthfi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.16370

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh penerapan dan pengungkapan Environmental, Social, and Governance (ESG) terhadap kinerja keuangan perusahaan melalui pendekatan literature review. Metode penelitian dilakukan dengan menelaah 30 artikel ilmiah yang diseleksi dari 100 jurnal relevan menggunakan perangkat lunak Publish or Perish dengan kata kunci “ESG” dan “kinerja keuangan”. Hasil tinjauan menunjukkan bahwa hubungan antara ESG dan kinerja keuangan belum menunjukkan pola yang konsisten. Beberapa penelitian menemukan pengaruh positif ESG terhadap kinerja keuangan, terutama dalam jangka panjang melalui peningkatan reputasi, efisiensi, dan kepercayaan pemangku kepentingan. Namun, penelitian lain menunjukkan pengaruh yang tidak signifikan atau negatif akibat tingginya biaya implementasi dan belum optimalnya integrasi strategi ESG. Variasi temuan dipengaruhi oleh perbedaan komponen ESG, sektor industri, periode penelitian, dan metode pengukuran. Penelitian ini menegaskan pentingnya penerapan ESG yang terintegrasi dan strategis untuk mendukung kinerja keuangan berkelanjutan.
Enhancing audit understanding among waste bank managers to improve accountability Nabillah Farras Luthfi; Bunga Anisah Harared; Yongki Rangga Yuda Nugraha
Pengmasku Vol 6 No 1 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v6i1.2055

Abstract

Bank Sampah Sri Rejeki still face challenges in achieving financial accountability due to limited understanding of audit concepts and the continued use of manual financial recording systems. This community service activity aims to enhance audit understanding among waste bank managers to improve financial accountability at Bank Sampah Sri Rejeki. The method used was participatory socialization through counseling, observation, discussion, and simple case studies conducted directly during waste weighing activities. The materials provided focused on the role of audit in waste banks, simple financial supervision, reconciliation of records, and transaction documentation. The results of the activity indicate that although the waste bank already has a clear division of tasks and orderly manual records, the absence of routine verification and reconciliation increases the risk of recording errors. After the activity, waste bank managers showed improved awareness of the importance of financial checking and verification as part of accountability to members. This activity demonstrates that strengthening basic audit understanding can be implemented effectively in community-based organizations to support transparency, accountability, and long-term sustainability.