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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 Intensitas Modal dan Konservatisme Akuntansi Terhadap Penghindaran Pajak Syawal, Muhamad Mashur; Azis, Azolla Degita; Prasetia, Angga
eCo-Buss Vol. 7 No. 2 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i2.1809

Abstract

Tax is a very important component of state revenue. because 82.42% of total state revenue comes from taxes. One type of obstacle that hinders tax collection that causes state revenue to decrease is tax avoidance. This research aims to examine the influence of capital intensity and accounting conservatism on tax avoidance. Tax avoidance is measured using the Cash Effective Tax Rate (CETR). The approach used in this research is a quantitative method using secondary data obtained from financial reports published on the Indonesia Stock Exchange (BEI) website and company websites. The population in this study were Food and Beverages Sub-Sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2023 period. The sample used in this study included 15 companies obtained by purposive sampling method and SPSS software version 23 was used to analyze the data with a multiple linear regression analysis approach. The findings show that capital intensity has a significant negative effect on Tax Avoidance and accounting conservatism has a significant positive effect on tax avoidance. Large fixed asset storage is carried out by a company not solely to avoid taxes but rather it is done by the company with the aim of running the company's operations. The principle of conservatism applied in accelerating the recognition of costs or losses and delaying the recognition of income has an impact on reducing the profit used as the basis for calculating the company's tax obligations.
The Effect of Product Quality, Price, Distribution and Promotion on Demand for Xiaomi Smartphone in Surabaya Mauliza, Reza Akbar; Suparta, I Made
eCo-Buss Vol. 7 No. 2 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i2.1916

Abstract

Smartphone competition is getting tighter, companies are starting to create various labels or brands of their own products, one of the brands that has succeeded in attracting consumer attention is Xiaomi. This study aims to determine the effect of product quality, price, distribution and promotion on the demand for Xiaomi phones in Surabaya. This research is quantitative research using Accidental Sampling technique and uses primary data processed from the results of distributing questionnaires to 105 respondents who own Xiaomi as a research sample. The analysis techniques used include t-test, F-test, R2 and multiple linear regression analysis with the SPSS 26 program. The results of this study indicate that partially the product quality variable has a positive and significant effect, partially the price variable has a negative and significant effect, partially the distribution has a positive and significant effect, and partially the promotion has a positive and insignificant effect. Simultaneously product quality, price, distribution and promotion have a significant effect on demand.
Pengaruh Brand Image, Harga, dan Fashion Lifestlye Terhadap Keputusan Pembeli Pakaian Thrift Shop Kota Bandung (Studi Pada Bisnis Thrift Lugpreloved) Adriansyah, Daffa Fauzan; Gumilar, Dedi
eCo-Buss Vol. 7 No. 2 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i2.1936

Abstract

This study's goal is to confirm the impact of brand image, price and fashion lifestyle on purchasing decisions. The research was carried out utilizing a quantitative approach that combines description and verification techniques. Data collection techniques were collected from questionnaire answers, interview literature studies. In obtaining 100 adequate samples, this study used 3,500 populations controlled by utilizing the Slovin formula. Based on the results of the assumption test using the SPSS 23 program, it can be concluded that brand image shows a significant influence on purchasing decisions, with a t-value of 2.796 and a significance level of 0.006. Meanwhile, price also has a significane effect on purchasing decisions, as indicated by a t-value of 3.755 with a significant level of 0.000. And fashion lifestyle also has a noteworthy impact on decisions to buy, with a t-value of 2.567 and a significan level of 0.009. Simultaneously, these three factors make an important contribution to purchasing decisions, as evidenced by a f-value of 51.321 and a very significant p-value of 0.000.
The Influence of Co-Worker, Work Conflict, and Work Environment on Employee Perfomance (Case Study at PT Petindo Era Tangguh) Lie, Mei; Pujiarti, Pujiarti
eCo-Buss Vol. 7 No. 2 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i2.1945

Abstract

The element of human resources is a crucial element in the success of a company. However, the aspect of human resources is often overlooked and its functions and roles within an organization are underestimated. Its presence is even considered a burden in the company because it only incurs expenses. By having good human resources, performance can be improved. The issues occurring at PT Petindo Era Tangguh include co-workers who are undisciplined, have poor ethics, exhibit individualism, lack cooperation, have low loyalty, and are unable to solve problems. Additionally, employees feel that the work environment is perceived as unsafe and uncomfortable, causing them to feel threatened and resulting in a decline in performance of employee. The goal of this research is to understand certain significant workplace conflicts, rekans, and kerja environments in relation to employee work at PT Petindo Era Tangguh in a parsial manner. Colleagues, work environment, and work conflict  are the independent variables of this study, meanwhile employee performance is the dependent variable. The method used is a quantitative deskriptif approach that uses a kuesioner, observation, and wawancara. The outcomes of this study indicate that coworkers, work conflicts, and working conditions affect employee performance.
Pengaruh Gaya Hidup, Harga, dan Brand Ambassador Terhadap Minat Beli Fashion Vans di Kota Bandung Daniyati, Susi; Sarah, Siti
eCo-Buss Vol. 7 No. 2 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i2.1951

Abstract

Industri fashion, khususnya sepatu, di Indonesia mengalami pertumbuhan pesat, namun produk fashion Vans di Kota Bandung menunjukkan penurunan minat beli yang signifikan dalam satu tahun terakhir. Faktor gaya hidup, harga yang relatif tinggi, dan brand ambassador menjadi isu penting yang memengaruhi perilaku konsumen, terutama di kalangan generasi muda yang terus mengikuti tren fashion terkini. Riset ini dimaksudkan untuk menganalisis keterkaitan gaya hidup, harga, dan brand ambassador pada minat beli produk fashion Vans di Kota Bandung. Dengan metode kuantitatif dengan pendekatan deskriptif dan verifikatif, serta pengumpulan data melalui kuesioner kepada 100 responden terpilih. Hasil analisis regresi linier berganda memperlihatkan bahwa gaya hidup, harga, dan brand ambassador berdampak positif dan signifikan baik secara parsial maupun simultan pada minat beli, dengan kontribusi sebesar 76,6% dan nilai Fhitung 105,192 (signifikansi 0,000 < 0,05). Kesimpulannya, faktor-faktor tersebut menjadi kunci dalam memengaruhi minat beli, sehingga Vans perlu mengoptimalkan strategi pemasaran berbasis gaya hidup, menyesuaikan harga kompetitif, dan meningkatkan efektivitas brand ambassador untuk menarik konsumen.
Peran Adaptive Selling Dalam Meningkatkan Salesperson Performance Melalui Customer Orientation dan Psychological Capital Bilbina, Salma
eCo-Buss Vol. 7 No. 2 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i2.1957

Abstract

  Penelitian ini bertujuan untuk menganalisis pengaruh Customer orientation dan psychological capital terhadap salesperson performance dalam mencapai target penjualan perusahaan yang beroperasi di industri kecantikan. Selain itu, penelitian ini juga akan menginvestigasi peran penyesuaian penjualan yang adaptif (adaptive selling) sebagai mediator dalam hubungan antara customer orientation, psychological capital dan salesperson performance. Penelitian ini dilakukan dengan meneliti tenaga kerja yang bekerja di industri kecantikan Paragon Corp Jawa Tengah. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis jalur (path analysis). Jumlah Populasi dan sampel awal yang digunakan dalam penelitian ini berjumlah 150 responden dari jumlah tenaga kerja yang ada di industri kecantikan Paragon Corp Jawa Tengah. Namun, sebanyak 154 sample data sudah ditemukan dan dikumpulkan untuk kemudian dianalisis. Pengumpulan data ini melalui penyebaran kuesioner dan menggunakan PLS-SEM sebagai alat analisis. Hasil dari penelitian ini menunjukkan bahwa Customer Orientation dan Psychological Capital berpengaruh positif terhadap Salesperson Performance dengan diperkuat pengaruhnya menggunakan variabel Adaptive Selling. Sehingga perusahaan yang menerapkan dan memperhatikan lebih lanjut terkait variabel-variabel tersebut dapat meningkatkan Performance tenaga kerja yang dimiliki oleh industri kecantikan Paragon Corp Jawa Tengah.
Pengaruh Non Performing Financing, Return On Assets, dan BOPO pada Kondisi Financial Distress pada BPRS di Jawa Barat 2020-2023 Muzaki, Zahra Hasna; Sumawidjaja, Riyandi Nur
eCo-Buss Vol. 7 No. 2 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i2.1979

Abstract

This study was conducted to determine the risk of financial distress of Islamic Rural Credit Banks in West Java for the period 2020-2023 using the Springate S-score calculation model. The financial ratios used in this study are NPF, ROA and BOPO. The data in this study were 32 data, namely 4 years of time series data on 8 Islamic Rural Credit Banks obtained through the official Islamic banking statistics website of the Financial Services Authority (https://www.ojk.go.id). The data analysis used in this study was multiple regression. Based on the results of the study (1) Non Performing Financing (NPF) partially has no negative and insignificant effect on Financial Distress (increase in Score value) with a magnitude of influence of 10.4%. (2) Return On Asset (ROA) partially has a positive and significant effect on Financial Distress (increase in S-score value). With a magnitude of influence of 40.5%. (3) BOP) has no positive and significant effect on Financial Distress (increase in S-score value). With a magnitude of influence of 19.4%. (4) NPF, ROA and BOPO simultaneously affect the financial distress condition at Islamic Rural Credit Banks in West Java in 2020-2023 with a determination coefficient value of 41.5. While the remaining 58.5% is influenced by other variables not examined in the study.
Pengaruh Employee Engagement, Disiplin Kerja, dan Lingkungan Kerja Terhadap Kepuasan Kerja PT. Kimia Jaya Utama Kota Bandung Nur Afifah, Salsabila; Muttaqin, Ridlwan; Mochamad Siddiq, Andhika
eCo-Buss Vol. 7 No. 2 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i2.1980

Abstract

 Penelitian ini bertujuan untuk mengevaluasi sejauh mana keterlibatan karyawan, kedisiplinan dalam bekerja, dan kondisi lingkungan kerja memengaruhi tingkat kepuasan kerja karyawan. Studi ini dilakukan di PT. Kimia Jaya Utama yang berlokasi di Kota Bandung. Penelitian ini menggunakan metode kuantitatif untuk menggambarkan kondisi yang ada sekaligus menguji kebenaran suatu pernyataan. Pengumpulan data dilakukan menggunakan kuesioner yang dibagikan kepada seluruh karyawan PT. Kimia Jaya Utama di Kota Bandung, dengan total responden sebanyak 50 orang. Teknik total sampling diterapkan, sehingga seluruh populasi menjadi responden. Data yang diperoleh diverifikasi menggunakan berbagai metode, termasuk pengujian premis dan pengukuran kekuatan hubungan antarvariabel. Data dianalisis dengan memanfaatkan perangkat lunak SPSS versi 26. Hasil analisis menunjukkan bahwa employee engagement memiliki pengaruh positif dan signifikan terhadap kepuasan kerja, sementara disiplin kerja tidak memberikan dampak yang signifikan. Lingkungan kerja menunjukkan pengaruh positif yang substansial terhadap kepuasan kerja. Secara keseluruhan, employee engagement, disiplin kerja, dan lingkungan kerja secara bersama-sama memiliki pengaruh signifikan dan penting terhadap kepuasan kerja. Hal ini menunjukan apabila employee engagement, disiplin kerja, dengan lingkungan kerja dirangkai sedemikian rupa yang menciptakan kenyamanan dalam suasana bekerja dapat menciptakan kepuasan kerja
Pengaruh Environmental, Social, Governance (ESG) Disclosure, dan Kinerja Keuangan Terhadap Return Saham Rani Putri; Finomia Honesty, Fiola; Nuri Honesty, Helga
eCo-Buss Vol. 7 No. 2 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i2.1990

Abstract

This study aims to examine the impact of environmental, social, and governance (ESG) disclosure and financial performance on stock returns. This research employs a quantitative approach. The research subjects are mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. The sample was selected using purposive sampling. The research sample obtained was 96 for a four-year research period. The data analysis employed in this study is multiple linear regression, conducted using SPSS version 26. The results of this study indicate that Environmental disclosure, Social disclosure, Governcance disclosure and return on assets do not have a significant influence on stock returns. Earnings per share has a positive influence on stock returns. This research contributes to the advancement of knowledge and insights in the field of accounting, as well as the factors influencing stock returns in the mining sector.future research should expand population and sample sizes beyond mining sector companies. Utilizing comprehensive ESG databases (e.g., MSCI ESG Ratings, Sustainalytics) and analizing additional factors like industry growth and company size to moderate ESG – return relationships is recommended  
Pengaruh Lifestyle dan Brand Trust Terhadap Keputusan Pembelian iPhone Pada Erafone Pekanbaru Dzakiyah, Rabiyatul; Sutrisna, Endang
eCo-Buss Vol. 7 No. 3 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i3.1151

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh antara lifestyle dan brand trust pada Erafone Pekanbaru. Kemajuan teknologi di seluruh dunia kini berkembang dengan cepat dan terus diikuti oleh konsumen yang semakin cerdas yang membuat persaingan pasar teknologi semakin ketat untuk mencapai tujuan dari perusahaan. Untuk mencapai tujuan perusahaan harus selalu mengikuti lifestyle konsumen yang dapat berubah seiring perkembangan zaman dan meberikan kualitas terbaik terhadap produk yang di pasarkan untuk menciptakan brand trust bagi konsumen. Variabel independennya adalah lifestyle (X1) dan brand trust (X2), sedangkan variabel dependen adalah keputusan pembelian (Y). Metode yang digunakan pada penelitian ini adalah menggunakan metode kuantitatif. Sampel yang digunakan berjumlah 100 responden dengan menggunakan teknik purposive sampling pada konsumen Erafone Pekanbaru. Sumber yang digunakan dalam penelitian ialah data primer yang didapatkan dengan proses penyebaran kuesioner pada Erafone Pekanbaru, yang kemudian dikumpulkan secara statistik menggunakan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa secara parsial variabel lifestyle (X1) memiliki pengaruh terhadap keputusan pembelian (Y), secara parsial variabel brand trust (X2) memiliki pengaruh terhadap keputusan pembelian (Y). dan secara simultan lifestyle (X1) dan brand trust (X2) memiliki pengaruh terhadap keputusan pembelian (Y).

Page 46 of 59 | Total Record : 590

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