Article Per Year (5 Year)
p-Index From 2021 - 2026
0.562
P-Index
This Author published in this journals
All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar JURNAL EKONOMI SAKTI (JES)
Ihsan Burhanuddin, Chairul
Unknown Affiliation
Economics, Econometrics & Finance Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
PENGARUH KUALITAS PELAYANAN DAN PROMOSI TERHADAP LOYALITAS NASABAH PADA KANTOR PT. PEGADAIAN CABANG UPC BARAKA, KABUPATEN ENREKANG Anugrah, Anugrah; Romadoni, Buyung; Ihsan Burhanuddin, Chairul
Jurnal Ekonomi Sakti Vol 15 No 1 (2026)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v15i1.497

Abstract

This study aims to determine the effect of service quality and promotion on customer loyalty at PT. Pegadaian UPC Baraka. The background of this research is driven by fluctuations in the number of customers and the effectiveness of marketing strategies. The method used is quantitative associative with a population of 2,400 active customers in 2024. The sampling technique utilized the Slovin formula with a 10% margin of error, resulting in 96 respondents. Primary data were collected through questionnaires, while secondary data were obtained through the company's internal reports. Data analysis was performed using parametric statistical tests, including partial (t) and simultaneous (F) tests. The results showed that partially, service quality has a positive but insignificant effect on customer loyalty (t count 0.935 < t_table 1.661; sig 0.352). This is because customers prioritize the speed of fund disbursement over service aspects. Meanwhile, the promotion variable has a positive and significant effect on loyalty (t count 3.899 > t_{table 1.661; sig 0.000), making it the most dominant factor. Simultaneously, service quality and promotion have a significant influence on customer loyalty (F count 99.625 > F table 3.10; sig 0.000) with a coefficient of determination (Adjusted R²) of 0.675. This finding confirms that 67.5% of customer loyalty is determined by the combination of service and promotion. Management is advised to continue optimizing digital and conventional promotional strategies without neglecting service quality standards to create stronger and sustainable emotional engagement with customers in the future. Keywords: Service Quality, Promotion, Customer Loyalty, Pegadaian.
PENGARUH STRUKTUR MODAL, CAPITAL INTENSITY, DAN PROFITABILITAS TERHADAP EFFECTIVE TAX RATE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Salma; Ihsan Burhanuddin, Chairul; Said, Saida
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.47087

Abstract

This study aims to analyze the effect of capital structure, capital intensity, and profitability on the Effective Tax Rate (ETR) in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. ETR is used as an indicator to measure the actual tax burden borne by the company relative to pre-tax profit. This research employs a quantitative approach with panel data regression analysis. The population encompasses all manufacturing companies listed on the IDX, with 50 companies selected as the research sample through purposive sampling, yielding 250 total observations. Secondary data were obtained from annual financial statements published through the IDX official website and analyzed using EViews software. The results indicate that partially, capital structure (DER), capital intensity (CIR), and profitability (ROA) each have a positive and significant effect on ETR. Simultaneous testing confirms that all three variables jointly have a significant effect on ETR (F-statistic = 36.98, prob. = 0.000). These findings indicate that increases in capital structure, fixed asset intensity, and profitability tend to increase the effective tax burden, consistent with agency theory and the regulatory context of Indonesia’s tax reform. Companies therefore need to optimally manage their financing, asset investment, and earnings performance to achieve tax efficiency.
DAMPAK IMPLEMENTASI TEKNOLOGI DIGITAL DALAM ADMINISTRASI PERPAJAKAN TERHADAP PENINGKATAN KEPATUHAN WAJIB PAJAK DI KOTA MAKASSAR Mawar; Ihsan Burhanuddin, Chairul; Hasanuddin
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 Nomor 03, September 2026 Verified
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.64078

Abstract

Taxpayer compliance is key to the success of the taxation system, yet complicated administrative processes often hinder its improvement, including in the payment of Motor Vehicle Tax (PKB) in Makassar City. Digital technology is expected to be a solution that makes it easier for taxpayers to fulfill their obligations. This study aims to determine the impact of digital technology implementation in tax administration on increasing taxpayer compliance in Makassar City. This study uses a quantitative method with a survey approach. Primary data were obtained through questionnaires distributed to 100 respondents selected using a purposive sampling technique. The data were analyzed using simple linear regression with the help of SPSS, including validity tests, reliability tests, partial tests (t-test), and coefficient of determination tests. The results show that the implementation of digital technology has a positive and significant effect on increasing taxpayer compliance. These findings have implications for local governments in designing more effective tax service digitalization policies to encourage sustainable taxpayer compliance.
Co-Authors Anugrah, Anugrah Hasanuddin Mawar Romadoni, Buyung Said, Saida Salma