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Systematic Literature Review (SLR): Analisis Rekonsiliasi Fiskal Atas Laporan Keuangan Komersial Terhadap PPH Badan yang Terutang pada Perusahaan Tiar Lina Situngkir; Salma Nurhasanah; Rahma Dini Aulia; Najwa Khoerunnisa; Rizka Dwi Syaharani; Sinta Apriyani; Nurul Aulia; Desi Jaelani; Dessy Herdiana; Muhammad Daffa Jauza Fikri
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.332

Abstract

The aim of this research is to analyze fiscal reconciliation of commercial financial reports against corporate income tax that businesses must pay, as determined by the systematic literature review (SLR) approach. determining the amount of income tax due following fiscal adjustments and determining whether the recorded income or costs match the relevant tax measures. In order to explain this issue, this research gathers, evaluates, and synthesizes pertinent prior work from a variety of approved journals, including Sprott, Google Scholar, and Pop. Systematic Literature Review (SLR) is the research methodology employed in this study. Fifteen reviews of the literature address the research subject for 2019 and 2024. According to the study's findings, every organization prepares fiscal reconciliation and commercial financial reports with the same inconsistencies. Thus, there are disparities in the calculation of corporation tax payable as well.
PENGARUH KUALITAS PELAYANAN DAN PROMOSI TERHADAP LOYALITAS PELANGGAN PADA TOKO KOSMETIK SENJA KARAWANG Najwa Khoerunnisa; Sinta Apriyani; Rahma Dini Aulia; Asep Maulana
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025 Build
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.36383

Abstract

ResearchThis research is entitled The Effect of Service Qualityand Promotion on Customer Loyalty at Senja Karawang Cosmetics Store.The factors tested in this study are service quality andpromotion as independent variables. Meanwhile, consumer loyalty is thedependent variable. The research method used in this study isquantitative. The population in this study is the residents of Karawang Regency.Sampling in this study used the simple randomsampling technique. The analyses used in this study included validity testing,reliability testing, classical assumption testing, multiple linear regression analysis, andhypothesis testing, which included t-testing, F-testing, and the coefficient of determination (R2). The resultsof this study indicate that service quality does not have a significant effecton customer loyalty, while promotion has a significant effectwith a significance level.