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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 Online Customer Review, Kepercayaan Dan Ketersediaan Produk Terhadap Keputusan Pembelian Ms Glow Di Kota Batam Desri Yeni Sinaga; Inda Sukati
eCo-Buss Vol. 6 No. 2 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i2.686

Abstract

As of Today, technological developments have included buying and selling activities which result in buyers having to pay attention to several aspects before, namely by paying attention to customer reviews, because it is difficult to build trust in making purchases without face to face, with the variety and availability of products increasing the options of buyers, may or may not improve purchasing decisions especially purchases made at Ms Glow Batam. This research is a quantitative study with a population of buyers who make purchases at Ms Glow, a sample of 283 samples. This research concludes that Online Customer Reviews have an effect on Purchasing Decisions, Trust has an effect on Purchasing Decisions, no effect has been found on Product Availability on purchasing decisions, and Online Customer Reviews, Trust, Product Availability have a simultaneous and significant effect on the Purchase Decision of MS Glow in Batam City. The adjusted R square is 0.66 or 65.8%. This value shows how well the independent variable can explain the dependent variable, which is 65.8% with other factors, the remaining 34.2% is influenced by other variables.
The Effect of Current Ratio, Net Profit Margin and Debt to Equity Ratio to Prfit Growth In Subsector Food and Beverages Companies Registered at the Indonesia Stock Exchange Period 2017-2021 Febiyola Wijaya; Pujiarti Pujiarti
eCo-Buss Vol. 6 No. 2 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i2.713

Abstract

In writing this research intends to determine the effect caused by the CR, NPM, and DER on Profit Growth in companies in the food and beverage subsector. In this thesis research, the writer uses purposive sampling method and software statistic SPSS 25 to process the data. This study uses a population, namely food and beverage sub-sector companies listed on the IDX for the 2017-2021 period. The number of samples in this research were 6 companies over a 5 year so that a total of 30 samples were collected. In the research the results shown are that the variable CR (X1) obtains 0.515 which means it does not significantly affect profit growth, 0.045 for NPM (X2) which means it has a significant effect on profit growth, 0.640 for DER (X3) which means no significant effect on profit growth
Pengaruh Pengawasan dan Komunikasi Terhadap Kepuasan Kerja Perawat Non PNS di Rumah Sakit Jiwa Tampan Provinsi Riau Seno Andri; Yusri Nela Sari
eCo-Buss Vol. 6 No. 2 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i2.752

Abstract

Rumah Sakit Jiwa Tampan di Provinsi Riau menjadi tempat penelitian ini. Tujuan penelitian ini adalah menggunakan metodologi penelitian kuantitatif deskriptif untuk menganalisis data yang dikumpulkan melalui angket (kuesioner) dan pengamatan (observasi), agar mengetahui pengaruh pengawasan dan komunikasi terhadap kepuasan kerja perawat non PNS di Rumah Sakit Jiwa Tampan Provinsi Riau. Pengawasan dan Komunikasi ditetapkan sebagai variabel independent sedangkan Kepuasan Kerja ditetapkan sebagai variabel dependent. Sumber data pada penelitian ini berasal dari data primer yang diperoleh dari angket juga data sekunder yang berupa data jumlah perawat non PNS dan data turnover perawat non PNS. Jumlah populasi pada penelitian ini sebanyak 76 perawat non PNS di RSJT. Sampel dalam penelitian ini berjumlah 76 responden yang diambil dari seluruh populasi atau sampel jenuh. Dalam penelitian ini temuan tanggapan responden diukur dengan menggunakan pendekatan skala Likert, dan statistiknya ditangani oleh program SPSS 29. Metode analisis data kuantitatif yang digunakan meliputi uji validitas, uji reliabilitas, analisis regresi linier sederhana dan berganda, uji simultan dan uji parsial. Hasil penelitian menunjukkan bahwa variabel pengawasan (X1) secara signifikan dan parsial berpengaruh positif terhadap kepuasan kerja (Y). Variabel komunikasi (X2) berpengaruh positif dan signifikan terhadap kepuasan kerja (Y) secara parsial dan secara bersamaan pengaruh positif dan substansial disebabkan oleh pengawasan (X1) dan komunikasi (X2).
Pengaruh Penggunaan E-Filing dan E-SPT Terhadap Pelaporan E-SPT Oleh WPOP Yang Terdaftar Di Wilayah Kabupaten Bogor Nur Sabila Yassarah; Rahmat Mulyana Dali
eCo-Buss Vol. 6 No. 2 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i2.765

Abstract

The purpose of this study was to determine the effect of using E-Filing and E-SPT partially and simultaneously on E-SPT reporting by registered individual taxpayers (WPOP) in the Bogor Regency area. Research by quantitative descriptive research methods, individual taxpayers with the type of work employees of Stated-Owned Enterprises (BUMN), civil servants and private employees who are registered at the Primary Tax Service Office (KPP) in the Bogor Regency area will be an object of research. The number of samples used in this study were 100 respondents who were calculted based on the slovin method formula with the method of determining the sample, namely accidental sampling or called convenience sampling. Data collection was carried out by distributing questionnaires and observing then analyzed using multiple resgression analysis techniques with SPSS 22.0 version. The results of this study indicate of E-Filing partially has no significant and positive effect on E-SPT reporting, the use of E-SPT partially has a significant positive effect on E-SPT reporting and the use of E-Filing and E-SPT simultaneously has a significant positive effect on E-SPT reporting.
Analisis Faktor-Faktor Yang Mempengaruhi Keputusan Investasi Mahasiswa Akuntansi Di Kota Batam Jesica; Haposan Banjarnahor
eCo-Buss Vol. 6 No. 2 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i2.787

Abstract

Accounting students in Batam City invest with the awareness of wanting to gain prosperity in the future by utilizing the remaining pocket money or residual salary in the hope that the investment made will generate a profit. The right investment decision is needed to achieve this goal. The purpose of this study was to determine the effect of financial literacy, herding and risk perception on investment decisions. Quantitative research methods based on primary data are used in this study. This study collected the necessary data by distributing questionnaires to several universities in Batam City with the main focus being accounting students, totaling 1,502 students. The Likert scale was used to measure the questionnaire using a sample of 316 respondents. The probability sampling technique is used in the sampling process. Statistical tools, namely the SPSS V26 program, are used to test or perform data analyses, namely: descriptive statistics, data quality tests, classical assumption tests, multiple linear regression tests, determinant coefficient tests, and hypothesis testing. The results of the study found that financial literacy, herding and risk perception had a positive and significant effect on the investment decisions of accounting students in Batam City
Analisis Faktor-Faktor yang Mempengaruhi Tax Avoidance pada Perusahaan Properti dan Real Estate Venny Carolina; Poniman Poniman
eCo-Buss Vol. 6 No. 2 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i2.800

Abstract

At present there are still many companies in Indonesia that carry out tax evasion and tax avoidance activities due to the large number of companies whose business activities are across countries. Companies that practice tax avoidance can cause managers to think about using the best profitable opportunities that aim to maximize tax avoidance in order to get the maximum profit as expected. Tax avoidance actions can result in state revenue being less than it should be. But on the other hand, tax avoidance does not violate the law and is permissible. The existence of governance in a company can influence the determination of policies for making corporate income tax payments. This study aims to analyze the influence of independent commissioners, institutional ownership and audit quality on tax avoidance. The population in this study are all property and real estate sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The technique in this study was carried out using a purposive sampling method and there were 13 companies that met certain criteria. The data used are annual reports from property and real estate sub-sector companies listed on the Indonesia Stock Exchange and processed using the SPSS version 26 program. The results of this study indicate that independent commissioners, institutional ownership and audit quality partially or simultaneously have no influence on tax avoidance.
Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Batam Lili Rusneli Simatupang; Anggun Permata Husda
eCo-Buss Vol. 6 No. 2 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i2.809

Abstract

Pajak adalah sarana utama untuk mendanai kegiatan negara, seperti pembangunan Nasional dan akan sulit untuk melaksanakan upaya ini tanpa pendapatan yang dihasilkan dari sektor perpajakan. Fungsi pajak ialah untuk membangun negara karena hasil pajak terkategori sebagai pendapatan negara yang paling dominan. Penelitian ini dilakukan guna melihat aspek-aspek yang dapat berpengaruh pada kepatuhan wajib pajak kendaraan bermotor dengan menggunakan faktor kesadaran wajib pajak, kualitas pelayanan pajak serta sanksi perpajakan yang merupakan variabel bebas. Populasi pada riset ini ialah wajib PKB yang tercatat di SAMSAT Batam Center sebanyak 442.092 orang. Sampel penelitian ini sebesar 100 responden yang didapatkan dari perhitungan dengan mengaplikasikan rumus Slovin. Metode pemilihan sampel yang diimplementasikan pada riset ini ialah Non-Probability Sampling dengan teknik Purposive Sampling. Akumulasi data ini menggunakan angket, data dapat ditaksir menggunakan skala Likert selanjutnya diolah dengan SPSS versi 25. Riset ini menerapkan analisis data analisis liniar berganda. Menurut hasil dari riset membuktikan bahwa Kesadaran Wajib Pajak (X1) mempunyai pengaruh signifikan pada Kepatuhan Wajib PKB dengan nilai signifikansi 0,000 < 0,05. Kualitas Pelayanan Pajak (X2) tidak mempunyai pengaruh pada Kepatuhan Wajib PKB dengan nilai signifikan 0,785 > 0,055. Serta, Sanksi Perpajakan (X3) memiliki pengaruh signifikan pada Kepatuhan Wajib Pajak Kendaraan Bermotor dengan signifikan senilai 0.000 < 0,05.
Ananlisis Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Berkarir Sebagai Konsultan Pajak Ismawaty Br Togatorop; Handra Tipa
eCo-Buss Vol. 6 No. 2 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i2.813

Abstract

Akuntansi adalah bidang studi yang sangat populer di kalangan mahasiswa, baik di institusi negeri maupun swasta. Mahasiswa tertarik pada jurusan ini karena berbagai alasan, seperti prospek karir yang cerah, prestise sosial dan kemajuan ekonomi. Pendidikan akuntansi profesional akan membentuk mahasiswa menjadi ahli di bidangnya. Tujuan dari penelitian ini adalah untuk mengeksplorasi bagaimana penghargaan finansial, pengakuan profesional, pertimbangan pasar kerja, dan lingkungan kerja dapat mempengaruhi minat mahasiswa akuntansi dalam mengejar karir sebagai konsultan pajak. Metode penelitian kuantitatif digunakan untuk penelitian ini, dengan sumber data primer yang terdiri dari 1577 responden dari jurusan akuntansi di universitas-universitas di kota Batam selama semester kedua. Pengambilan sampel dilakukan secara purposive sampling. Uji statistik deskriptif, uji validitas, uji reliabilitas, uji normalitas, uji heterokedastisitas, uji multikolinieritas, uji F, uji T, dan koefisien determinasi (R2) adalah teknik yang digunakan untuk analisis data. Hasil penelitian ini menunjukkan bahwa penghargaan finansial, pengakuan profesional, pertimbangan pasar kerja, dan lingkungan kerja secara parsial dan simultan berpengaruh signifikan secara statistik terhadap minat mahasiswa akuntansi untuk berkarir sebagai konsultan pajak.
Pengaruh Literasi Keuangan Dan Financial Technology Terhadap Inklusi Keuangan Pada Pelaku UMKM Sektor Olahan Makanan Dan Minuman Di Kecamatan Tampan Kota Pekanbaru Rissayana Rissayana; Mariaty Ibrahim
eCo-Buss Vol. 6 No. 2 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i2.850

Abstract

The objective of this research is to examine the impact of financial literacy and financial technology on financial inclusion. The study utilizes a quantitative research method and incorporates both primary and secondary data. The primary data was collected through a questionnaire consisting of 24 questions, which was completed by MSME owners in the processed food and beverage industry. The sample was selected using a purposive random sampling technique from a population of 1,856 business owners. Data analysis involved descriptive statistics, validity testing, reliability testing, normality testing, multicollinearity testing, heteroscedasticity testing, multiple linear regression testing, t-testing, f-testing, and determination coefficient testing. The data analysis was conducted using SPSS 25 software. (1) financial literacy significantly impacts financial inclusion, (2) financial technology significantly affects financial inclusion, and (3) financial literacy and financial technology collectively exert a significant influence on financial inclusion among MSME actors in the food and beverage sector in Tampan District.
Pengaruh Net Profit Margin, Price Earning Ratio, dan Earning Per Share Terhadap Harga Saham Perusahaan Semen di BEI Tahun 2017-2021 Ria Ariandini; Hurriyaturrohman Hurriyaturrohman; Muhamad Nur Rizqi
eCo-Buss Vol. 6 No. 2 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i2.862

Abstract

Penelitian ini memiliki tujuan untuk mengetahui pengaruh Net Profit Margin (NPM), Price Earning Ratio (PER), dan Earning Per Share (EPS) terhadap harga saham perusahaan sub sektor semen yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Jenis penelitian ini yaitu penelitian kuantitatif yang datanya berupa data sekunder yang terdiri dari laporan keuangan dan harga saham perusahaan semen yang terdaftar di BEI. Pengambilan sampel menggunakan teknik purposive sampling. Metode analisis data yang digunakan dalam penelitian adalah analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, dan uji hipotesis yang dianalisis menggunakan IBM SPSS versi 26. Hasil penelitian ini menyatakan bahwa Net Profit Margin (NPM) berpengaruh signifikan terhadap harga saham, Price Earning Ratio (PER) berpengaruh signifikan terhadap harga saham, Earning Per Share (EPS) bepengaruh signifikan terhadap harga saham dan secara simultan Net Profit Margin (NPM), Price Earning Ratio (PER), dan Earning Per Share (EPS) berpengaruh signifikan terhadap harga saham perusahaan semen yang terdaftar di BEI tahun 2017-2021.

Page 26 of 59 | Total Record : 590

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