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eCo-Buss
Published by Komunitas Dosen Indonesia
ISSN : 26224291     EISSN : 26224305     DOI : https://doi.org/10.32877/eb
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Focus on the development of economic sciences especially ECommerce and Business, both scientific and practical review, so it is expected to become a scientific medium for the creation of integration between theoretical studies and practical studies for the development of economic science in various social aspects.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 590 Documents
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Pengaruh Pemberian Kompensasi Terhadap Produktivitas Kerja Karyawan Melalui Semangat Kerja Divisi Penjualan Pada PT. Suka Fajar Pekanbaru Weni Syafitri; Seno Andri
eCo-Buss Vol. 6 No. 1 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i1.740

Abstract

Along with the increasingly intense competition in business, companies or organizations that run a business are required to be able to carry out their activities efficiently in order to achieve the company's goals that have been set. HR has an important role and is one of the benchmarks for the level of work productivity of employees in the company. This study aims to determine the effect of compensation on employee work productivity through morale. The method used in this study is to use descriptive and quantitative statistics. The samples taken amounted to 71 respondents using the total sampling technique. The data sources used in this study were primary data obtained through questionnaires which were then processed using statistical analysis, namely intervening regression analysis, outer model, inner model, direct effect test, and indirect effect test using the SmartPls program. The results of this study indicate that partially the variable of compensation (X) has an effect on employee work productivity (Y), partially the variable of compensation (X) has an effect on employee morale (Z), partially the morale variable (Z) has an effect on productivity employee work (Y). And simultaneously the compensation variable (X) influences employee work productivity (Y) through morale (Z).
Pengaruh Pengetahuan Perpajakan, Sanksi Perpajakan, dan Tarif Pajak terhadap Kepatuhan Wajib Pajak UMKM (Studi Kasus pada Mahasiswa dan Mahasiswi di Universitas Buddhi Dharma) Rindri Yani; Sabam Simbolon
eCo-Buss Vol. 6 No. 1 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i1.751

Abstract

ABSTRAK Penelitian ini dilakukan dalam hal untuk mengetahui seperti apakah pengaruh yang dapat diberikan oleh pengetahuan perpajakan, sanksi perpajakan, dan tarif pajak terdapat kepatuhan wajib pajak khususnya para pemilik UMKM. Apakah akan terdapat pengaruh dari ketiga variabel independen tersebut atau justru sebaliknya. Data primer menjadi data yang dipakai dalam melakukan penelitian ini. Dengan 656 mahasiswa/mahasiswi dari program studi akuntansi di Universitas Buddhi Dharma yang menjadi populasi dalam penelitian ini, kemudian diseleksi berdasarkan pemenuhan syarat untuk diambil sebanyak 104 sampel. Peneliti menyebarluaskan kuesioner untuk memperoleh data yang diperlukan agar dapat diolah melalui program SPSS Versi 25 untuk Windows. Terdapat beberapa metode analisis data yang digunakan oleh peneliti untuk membuktikan bagaimana pengaruh variabel X terhadap variabel Y. Metode tersebut diantaranya analisis frekuensi, analisis deskriptif, asumsi klasik yang terdiri dari tiga macam pengujian, yaitu uji normalitas, uji heteroskedastisitas, dan uji multikolonieritas. Terdapat juga uji validitas, uji realibilitas, dan analisis regresi linear berganda. Terkait dengan uji hipotesis, seperti pada umumnya, digunakan uji t dan uji f, serta yang terakhir adalah analisis koefisien determinasi (R2). Dari penelitian ini didapatkan bahwa variabel independen yang terdiri dari pengetahuan perpajakan, sanksi perpajakan, dan tarif pajak memiliki dampak yang signifikan terhadap variabel dependen yaitu kepatuhan wajib pajak UMKM.
Pengaruh Financial Literacy dan Pendapatan Terhadap Perilaku Keuangan Pada Pelaku UMKM Sektor Kuliner di Kecamatan Mandau Kabupaten Bengkalis Amelia Fitri; Mariaty Ibrahim
eCo-Buss Vol. 6 No. 1 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i1.755

Abstract

Tujuan dari penelitian ini untuk memastikan bagaimana financial literacy & pendapatan mempengaruhi perilaku keuangan pada pelaku atau pemilik UMKM sektor kuliner di kecamatan Mandau, kabupaten Bengkalis. Financial literacy dan pendapatan adalah variabel independen (X) pada penelitian ini sedangkan perilaku keuangan adalah variabel dependen (Y) yang menjadi fokus permasalahan pada penelitian ini. Adapun metode yang dipakai untuk penelitian ini yaitu metode kuantitatif dan statistik deskriptif. Dua bentuk data yang dipakai ada data primer dari hasil tanggapan responden pada kuesioner dan data sekunder dari berbagai sumber, termasuk organisasi pemerintah seperti dinas koperasi & UMKM di Kabupaten Bengkalis berupa data jumlah UMKM di kecamatan Mandau. Populasi yang dipakai pada penelitian ini merupakan pelaku UMKM sektor kuliner di kecamatan Mandau yang berjumlah sebanyak 55 orang. Sampel penelitian ini di ambil memakai metode saturation sampling/sampel jenuh yakni sebanyak 55 responden yang merupakan jumlah keseluruhan populasi. Melalui penggunaan aplikasi SmartPLS 4, maka dijalankan uji SEM-PLS (Structural Equation Model - Partial Least Square) dengan melewati dua tahapan yaitu evaluasi model pengukuran (outer model) dan evaluasi model struktural (inner model) terhadap data yang dikumpulkan dari hasil kuesioner. Berdasarkan hasil penelitian memperlihatkan bahwa perilaku keuangan dipengaruhi secara signifikan & positif oleh financial literacy, dipengaruhi dan secara signifikan & positif oleh pendapatan.
Analisis Efektivitas dan Kontribusi Penerimaan Pajak Hotel dan Pajak Reklame PAD Kota Bogor Firli Fissilmi Kaaffah; Imam Sundarta; Rahmat Mulyana Dali
eCo-Buss Vol. 6 No. 1 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i1.764

Abstract

This study aims to find out whether the realization of hotel taxes and advertisement taxes has been effective and whether these two taxes have a high contribution to the local revenue of Bogor City. This research method uses a qualitative descriptive analysis method. The research data used is secondary data, which consists of target data and realization of hotel tax revenue, advertisement tax, and PAD from 2018 to 2022. Then the data is processed using effectiveness and contribution analysis. The average level of effectiveness during 2018–2022 for hotel taxes is 121.28%, and 111.42% of advertisement taxes are considered effective. This shows that the Bogor City government has succeeded in achieving the targets of these two taxes. The average contribution rate for hotel tax is 7.89%, and hotel tax is 1.08%, which means that the proportion of hotel tax and advertisement tax makes a small or very small contribution to Bogor City's PAD revenue.
Analisis Efektivitas dan Kontribusi Pajak Hiburan Terhadap Pendapatan Asli Daerah Kota Bogor Tahun 2018-2022 Ani Apriani; Rahmat Mulyana Dali
eCo-Buss Vol. 6 No. 1 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i1.770

Abstract

The purpose of this study was to see and analyze the level of effectiveness and contribution of the entertainment tax to Regional Original Revenue from 2018-2022. This research was conducted at BAPENDA Bogor City. This study uses descriptive quantitative methods by collecting, analyzing, interpreting research data to be calculated in order to provide answers to problems regarding the results of the effectiveness and contribution of entertainment tax. Data collection techniques carried out in this study were documentation and observation. This research answers the problem of effectiveness by making a comparison between the realization of the entertainment tax and the target of the entertainment tax and then multiplying it by 100%, as well as the amount of the contribution by comparing the realization of the entertainment tax to the Regional Original Revenue and then multiplying it by 100%. From the research results obtained from the level of effectiveness of the realization of entertainment tax revenue to the target of entertainment tax is 92.35% with the criteria (effective) with a percentage rate of 90% -100%, while the contribution of entertainment tax to the realization of PAD is 2.05% with the criteria (very little contribution) with the percentage results still below 10%.
Pengaruh Kualitas Pelayanan, CRM dan Citra Merek Terhadap Loyalitas Tamu Menginap di Hotel Horison Ultima Bekasi Nadia Yuliasti; Verry Cyasmoro
eCo-Buss Vol. 6 No. 1 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i1.775

Abstract

This study aims to explain the impact of service quality, Customer Relationship Management (CRM), and brand image on guest loyalty at Hotel Horison Ultima Bekasi. The research adopts quantitative methods and acquires primary data through the distribution of questionnaires to a sample of 100 randomly selected customers from Hotel Horison Ultima Bekasi, utilizing a purposive sampling technique. The data analysis involves employing a multiple linear regression model, as well as conducting classical assumption testing, multiple linear regression testing, coefficient of determination testing, and hypothesis testing using the t-test and f-test. The findings reveal that service quality, CRM, and brand image collectively exert a significant influence on guest loyalty at Hotel Horison Ultima Bekasi. In light of these results, it is recommended that Hotel Horison Ultima Bekasi concentrates on enhancing these three variables to foster more favorable perceptions and cultivate a sense of loyalty among its guests
Analisis Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Untuk Berkarir Sebagai Akuntan Publik Nadya Amelia; Haposan Banjarnahor
eCo-Buss Vol. 6 No. 1 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i1.784

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penghargaan finansial, pelatihan profesional, pertimbangan pasar kerja, dan pengakuan profesional terhadap minat mahasiswa akuntansi di Kota Batam untuk berkarir sebagai akuntan publik. Populasi yang akan diteliti adalah mahasiswa jurusan Akuntansi di perguruan tinggi yang berada di Kota Batam pada semester genap dengan berjumlah 1660 mahasiswa dengan penentuan besar sampel menggunakan slovin dengan total 322 responden. Teknik analisis data menggunakan uji kualitas data, uji asumsi klasik, uji pengaruh dan uji hipotesis. Temuan analisis regresi linier berganda menunjukkan bahwa penghargaan finansial menghasilkan peningkatan kepada minat berkarir dalam besaran 25,8%. Pelatihan profesional berpotensi menghasilkan peningkatan kepada minat berkarir dalam besaran 17,4%. Pertimbangan pasar kerja berpotensi menghasilkan peningkatan kepada minat berkarir dalam besaran 11,1%. Pengakuan profesional sebesar satu satuan dapat dengan berpotensi menghasilkan peningkatan kepada minat berkarir dalam besaran 26,5%. Temuan analisis koefisien determinasi (R2) menyebutkan bahwa minat berkarir sebagai akuntan publik dapat diperjelaskan dari variabel penghargaan finansial, pelatihan profesional, pertimbangan pasar kerja, dan pengakuan profesional sebesar 57,7%. Hasil analisis hipotesis secara parsial maupun secara simultan menunjukkan bahwa penghargaan finansial, pelatihan profesional, pertimbangan pasar kerja, dan pengakuan profesional memiliki pengaruh positif yang signifikan terhadap minat berkarir sebagai akuntan publik
Pengaruh Tingkat Pengetahuan, E-samsat, Sanksi Pajak, dan Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Efendy Tjia Chun Che; Handra Tipa
eCo-Buss Vol. 6 No. 1 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i1.801

Abstract

Taxes are the main resource of revenue, especially in the revenue budget and the state budget. We are optimistic the rupiah will still be under pressure, he said. Taxes are a means of paying the people to the state, and the people have a legal obligation to be able to pay off some of their wealth immediately. The purpose at this study is to examine how the level of knowledge, e-samsat, tax penalties and services can affect the taxing compliance of motor vehicles. The ressearch methode at this study is the deisgn of quantitative research design, with primary and secondary data sources. The population in the study involved motorized taxes in the 442 city of batam. In the study a large sample decipherment using the slovin formula with the number of 400 respondentts. In this study the method of collecting samples used is a combination of a non-sampling and an estimated forecasts. Data analysiss techniques use valification tests, religious tests, normality tests, multicolosynticizing tests, linear regression tests, determinations coefficient analysis (R2), test t and test f. studies indicate that knowledge levels, e-samsat, tax sanctions and service simultaneously have a positife and significant impact on motor vehicle taxing
Analisis Pengetahuan Investasi, Return Investasi dan Motivasi Investasi Terhadap Minat Investasi Mahasiswa Akuntansi Kota Batam Elvi Felisiah; Erni Yanti Natalia
eCo-Buss Vol. 6 No. 1 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i1.804

Abstract

Investment is a preparatory action carried out by someone to prepare funds in the future. This preparation is done by investing, such as saving in the capital market, managing money to turn into a business, or buying property. In addition, by investing, the community has participated in building the country's economic development, this happens because with investment, the money circulating in the market can be monitored by the government. Investments can be made by all groups, especially students, right now everything become easier especially the requirement for starting an investment, many of securities investment only need IDR 100,000 to start an investment. The main purpose for doing this research is to know what kind of influence that come from effect knowledge of investment, investment returns and motivation of investment on the investment interest of accounting students in Batam City. The source of data used for research is using primari data, namely by distributing questionnaires to accounting students at Batam International University. The population used in this study was 609 students and then calculated using slovin technic with 5% margin of error. The application used to process questionnaire data is SPSS V26. The results of this research shown that knowledge of investment, investment returns and investment motivatiion have a significant effect on the investment interest of accountning students based in Batam City.
The Influence of Earning Per Share, Turnover of Total Asset, Return on Equity and Debt Asset Ratio on LQ45 Index Share Price Period 2017 – 2021 listed on the Indonesia Stock Exchange Marselia Purnama; Octavianti Purnama
eCo-Buss Vol. 6 No. 1 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i1.807

Abstract

Due to the inflation factor, for that we need to invest in an investment asset, the current value of money will decrease. The investment instrument studied in this study were shares, using financial ratios to establish whether financial ratios are correlated with stock prices so that we can search for companies that can provide benefits in the form of capital gains, the object of this research uses ratios, among others: earnings per share, total asset turnover, return on equity, and debt/asset ratio. This research, using the help of the Eviews version 10 program as an application to process the data used, was carried out on companies listed on the lq45 index. In this study, the purposive sampling method was used as the sampling method. The number of samples used were 23 companies with research data carried out from 2017 to 2021, so 115 observation data were obtained. From the results of this study it is known that: (1) Earnings per share has a significant positive effect on share prices, this is evidenced with a significance of 0.0000 and a t value of 11.35574, so H1 is accepted; (2) The Turnover of Total Assets has a significant positive effect on stock prices, this is evidenced by the significance of 0.0156 and the value of the arithmetic t (2.456378) for which H2 is accepted; (3) Return on Equity has a significant positive effect on share prices, this is evidenced by a significance of 0.0010 and a t-count value of 3.368250, so H3 is accepted; (4) The debt to asset ratio has a significant negative effect on share prices, this is evidenced by a significant value of 0.1872 and a t-count value of (1.327267) so H4 is rejected; (5) Obtained Simultaneous Test Results Arithmetic results F of 33.50263 with probability 0.000000 can be concluded if simultaneously all variables have a significant influence on stock prices. The results of the regression analysis show the adjusted value (r^2) of 0.532807, which means that variations in Earnings per Share, Total Asset Turnover, Return on Equity, and Debt to Assets Ratio can explain the 53.28 % of changes in stock price. While the remaining 46.72% is explained by other variables not examined in this study.

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