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All Journal Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Nuraeni, Ranti
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Economics, Econometrics & Finance Social Sciences

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Pengaruh Pemahaman Perpajakan, Kualitas Pelayanan dan Pengawasan Terhadap Penerimaan Pajak Restoran Pada Badan Pendapatan Daerah (Bapenda) Kabupaten Bandung II Soreang Nuraeni, Ranti; Saepuloh, Cepi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4051

Abstract

Restaurant tax is a key source of Local Own-Source Revenue (PAD) that supports regional development. However, its realization in Bandung Regency II Soreang remains suboptimal. This study aims to analyze the effect of tax understanding, service quality, and supervision on restaurant tax revenue. A quantitative method with an associative approach was used. Data were collected through questionnaires from 95 restaurant taxpayers. Data analysis techniques include validity and reliability tests, classical assumption tests (normality, multicollinearity, and heteroscedasticity), multiple linear regression, partial (t-test) and simultaneous (F-test) significance tests, and coefficient of determination (R²). The results show that tax understanding, service quality, and supervision have a positive and significant effect, both partially and simultaneously, on restaurant tax revenue. These findings highlight the importance of improving tax education, optimizing service quality, and strengthening supervision systems to enhance taxpayer compliance and local tax revenue.
Analysis of Islamic Marketing Ethics on Customer Loyalty with Customer Satisfaction as a Mediation (Survey of Visitors to Islamic-Themed Coffee Shops in Sukabumi City) Nuraeni, Ranti; Ramdan, Asep Muhamad; Zafar, Tetty Sufianty
Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Vol. 19, No. 6 : Al Qalam (In Progress November 2025)
Publisher : Sekolah Tinggi Ilmu Al-Qur'an (STIQ) Amuntai Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35931/aq.v19i6.5344

Abstract

This study aims to analyze the influence of Islamic marketing ethics on customer loyalty with customer satisfaction as a mediating variable, by surveying visitors to Islamic-themed coffee shops in Sukabumi City. This study uses a quantitative method with an associative descriptive approach. The sample used in this study was 135 respondents who were consumers who had visited or customers of Sono Space and Zenith Coffee Stores in Sukabumi City. Data were obtained through a distributed research questionnaire containing 27 questions regarding Islamic marketing ethics variables, customer satisfaction variables, and customer loyalty variables. Furthermore, the data obtained will be subjected to various tests such as validity and reliability tests using the help of smartPLS 3.0 software. The results of the study show that the Islamic marketing ethics variable on customer satisfaction is tested significant, the customer satisfaction variable on customer loyalty, the Islamic marketing ethics variable on customer loyalty shows positive and significant and the customer satisfaction variable mediates effectively in the relationship between the Islamic marketing ethics variable and the customer loyalty variable is tested significant.
Co-Authors Asep Muhamad Ramdan Saepuloh, Cepi Zafar, Tetty Sufianty