Jurnal Ekonomika Dan Bisnis
JEBS : Jurnal Ekonomika Dan Bisnis Merupakan Jurnal Penelitian dan Kajian Ilmiah yang diterbitkan CV.ITTC - INDONESIA dan dikelola langsung oleh Webinar.Gratis dan Even. Penyunting menerima kiriman naskah hasil kajian dan penelitian untuk bidang ekonomi ,bisnis, manajemen, akuntansi, auditing, perpajakan, kewirausahaan, serta ilmu yang berkaitan dengan perbankan konvensional maupun syariah. Jurnal ini diterbitkan sebanyak 2 kali dalam setahun, yaitu januari dan juli diterbitkan secara daring.
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<![CDATA[Pengaruh Pengetahuan Wajib Pajak, Sanksi Pajak Dan Kualitas Pelayanan Perpajakan Kepatuhan Wajib Pajak UMKM Di Kota Padang ]]>
<![CDATA[Kusufiyah, Yunita Valentina]]>;
<![CDATA[Putri, Resti Ramadhani]]>;
<![CDATA[Anggraini, Dina]]>
<![CDATA[ Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 4 (2024): Juli-Agustus ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jebs.v4i4.1985
<![CDATA[Revenue from the tax sector is the largest revenue compared to revenue from other sectors in Indonesia. The contribution of taxes to total state revenue averages more than 70 percent each year. The importance of tax contributions to national income greatly impacts the smooth running of government administration and the country's economy. The importance of tax revenue for the Indonesian state encourages the government to issue various policies to improve taxpayer compliance. Taxpayer compliance is an obligation that must be owned by taxpayers because taxes are a source of state revenue (Serliati & Febrianti, 2020). Increasing taxpayer compliance will increase state revenue. The purpose of this study is to see the factors that influence taxpayer compliance, especially MSME taxpayers, including: taxpayer knowledge, tax sanctions, and the quality of tax services. This study uses a quantitative approach with a population of individual taxpayers conducting Small, Micro and Medium Enterprises (MSMEs) in Padang City who have a Taxpayer Identification Number (NPWP). The results of hypothesis testing in the study prove that mandatory knowledge, tax sanctions and the quality of tax services affect the compliance of MSME taxpayers in Padang City.]]>
<![CDATA[Analisa Tingkat Literasi Keuangan Syariah Dosen Dan Tenaga Kependidikan Perempuan Di Universitas Dharma Andalas ]]>
<![CDATA[Fernanda, Dedi]]>;
<![CDATA[Thahirah, Khadijah Ath]]>;
<![CDATA[Wijaya, Riani Sukma]]>
<![CDATA[ Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jebs.v4i5.1990
<![CDATA[This study aims to determine the level of Islamic Financial Literacy of lecturers and female education personnel at Dharma Andalas University. The Islamic financial literacy index includes the concept of money in Islam, Islamic banking, takaful and sharia-based investments. This study uses a quantitative descriptive method with data collection through questionnaires on lecturers and female education personnel at Dharma Andalas University. The level of Sharia Financial Literacy in female lecturers and education personnel at Dharma Andalas University needs to be done considering the important role of lecturers and education personnel in socializing public finance to the wider community. From the results of the study it can be concluded that the level of Sharia financial literacy (the concept of money, Sharia banks, takaful and Sharia investment) in lecturers and education personnel at Dharma Andalas University is very good. With a very good level of Sharia financial literacy, it is hoped that lecturers and education personnel can play an active role in educating and socializing about Sharia finance to the wider community.]]>
<![CDATA[Pengaruh Kinerja Keuangan Terhadap Pertumbuhan Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi ]]>
<![CDATA[Siagian, Cristin Sasa Bela]]>;
<![CDATA[Azhar, M. Karya Satya]]>;
<![CDATA[Ika, Desi]]>
<![CDATA[ Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jebs.v4i5.1991
<![CDATA[This research aims to determine the effect of liquidity, leverage and profitability on profit growth with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2022. The sample research method used was purposive sampling. The total observations in this research were 228 companies consisting of 38 companies. The data analysis technique used in this research is Moderated Regression Analysis using the SPSS 26 analysis tool. The test results of this research show that liquidity, leverage, profitability and firm size simultaneously influence profit growth. Partially, liquidity proxied as Current Ratio and profitability proxied as Return On Assets have a positive effect on profit growth, while leverage proxied as Debt to Asset Ratio has no effect on profit growth. Firm size is able to moderate and strengthen the effect of the Debt to Asset Ratio and Return On Assets on profit growth, while firm size is not able to moderate and weaken the effect of the Current Ratio on profit growth.]]>
<![CDATA[Pengaruh CSRr Dan GCG Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi ]]>
<![CDATA[Azima, Athiyah Farah]]>;
<![CDATA[Aristi, Mentari Dwi]]>;
<![CDATA[Ramashar, Wira]]>
<![CDATA[ Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jebs.v4i5.1995
<![CDATA[The purpose of this study was to determine the effect of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on firm value with profitability as a moderating variable in Energy Sector Companies listed on the IDX in 2019-2022. The population in this study were all companies included in the Energy Sector listed on the Indonesia Stock Exchange (IDX) during 2019-2022. The total population in this study was 80 companies. Sample withdrawal using purposive sampling, from the selection process resulted in a sample of 12 companies. The total data during the study period was 48 observation data. The type of data used is secondary data sourced from the company's financial statements. Data analysis using multiple linear regression and moderation regression analysis. The results showed that Corporate Social Responsibility (CSR) has a positive and significant effect on firm value. Good Corporate Governance (GCG) has a positive and significant effect on firm value. Profitability moderates the effect of Corporate Social Responsibility (CSR) on firm value, but profitability does not moderate the effect of Good Corporate Governance (GCG) on firm value.]]>
<![CDATA[Pengaruh Investasi Dan Ekspor Terhadap Pertumbuhan Ekonomi Di Sumatera Barat ]]>
<![CDATA[Oktaviani, Nichy]]>;
<![CDATA[Pratama , Marshal Imar]]>;
<![CDATA[Rahayu, Sari]]>;
<![CDATA[Rahim, Anwar]]>
<![CDATA[ Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 4 (2024): Juli-Agustus ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jebs.v4i4.1996
<![CDATA[This research aims to determine the influence of investment and exports in West Sumatra. This research was motivated by the lack of investment by the community and the lack of community exports so that economic growth in West Sumatra was hampered. This research uses a quantitative type of research using secondary data. This research carries out classical assumption tests, hypothesis testing using SPSS.Looking at the results of the tests that have been carried out proves that investment has no significant effect on economic growth, while the export variable has a significant effect on economic growth. The results of simultaneous tests of investment and exports have a significant effect on economic growth with a significant value of 0.001 < 0.05. This shows that investment and exports can predict information about economic growth by 0.501 or 50.1%, while the remaining 0.499 or 49.9% is influenced by other factors not included in this research.]]>
<![CDATA[Pengaruh Brand Image, Perceived Quality, Dan Perceived Value Terhadap Repurchase Intention Pada Brand Kosmetik Wardah Bagi Konsumen Wanita Di Kota Padang ]]>
<![CDATA[Suziana, Suziana]]>;
<![CDATA[Nefa, Muthiah Adilah]]>;
<![CDATA[Agriqisthi, Agriqisthi]]>
<![CDATA[ Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 4 (2024): Juli-Agustus ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jebs.v4i4.1997
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh brand image, perceived quality, dan perceived value terhadap repurchase intention pada brand kosmetik Wardah. Penampilan fisik merupakan hal yang diperhatikan oleh seseorang khususnya wanita sehingga persaingan antar perusahaan sangat ketat. Wardah merupakan salah satu kosmetik lokal yang melakukan diferensiasi pada branding, wardah mem-branding diri sebagai produk kosmetik halal pertama di Indonesia. Sampel penelitian ini yaitu konsumen wanita brand Wardah di Kota padang dengan 230 responden penelitian. Penelitian ini menggunakan data primer yang dikumpulkan melalui melalui kuesioner. Kuesioner yang disebarkan secara offline dan diukur dengan menggunakan skala likert 1-5. Penelitian ini menggunakan teknik pengambilan sampel non-probability dengan metode purposive sampling. Pengelolaan data penelitian dilakukan menggunakan software SPSS versi 29.0. Teknik pengujian data menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa brand image dan perceived value berpengaruh positif dan signifikan terhadap repurchase intention, sedangkan perceived quality tidak berpengaruh terhadap repurchase intention.]]>
<![CDATA[Analisis Perbandingan Pembiayaan Kredit Usaha Rakyat (KUR) Dalam Bank Konvesional dan Bank Syariah Terhadap UMKM (Studi Kasus UMKM Medan) ]]>
<![CDATA[Ariesa, Yeni]]>;
<![CDATA[Ginting, Emya Pebina Br]]>;
<![CDATA[Silitonga, Aldi Neri]]>
<![CDATA[ Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jebs.v4i5.1998
<![CDATA[People's Business Credit (KUR) for MSMEs is distributed through two banking systems: conventional and sharia. The basic comparison between the two is in their operational principles. Conventional banks have an interest system, while Islamic banks have a profit sharing principle. This study is targeted at comparing People's Business Credit (KUR) financing at conventional banks and sharia banks for Medan city MSMEs. This study takes a quantitative approach. This study uses primary data obtained by conducting direct interviews at the KUR section of BTN bank KCP Setiabudi and the KUR section of BSI bank KC Gajah Mada. The results of the study are (1) there is an impact of BTN bank and BSI bank KUR financing on MSMEs (2) there is a significant comparison between conventional bank KUR financing and sharia bank financing (3) there is a significant comparison between conventional bank MSMEs and sharia bank MSMEs.]]>
<![CDATA[Pengaruh Kualitas Pelayanan Dan Waktu Tunggu Terhadap Kepuasan Pasien Di Poliklinik Thalasemia Rumah Sakit Umum Daerah Kabupaten Karawang ]]>
<![CDATA[Dhiantoro, Guntur Rhama]]>;
<![CDATA[Megawati, Liya]]>
<![CDATA[ Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jebs.v4i5.1999
<![CDATA[Patient satisfaction is a valid reaction after receiving services. This affects the decision to reuse which is continuous to purchase the same service and will affect the delivery of messages or impressions to others about the services provided. This study aims to determine, analyze, and explain the effect of service quality and waiting time on patient satisfaction at the Thalassemia Polyclinic of the Karawang Regency Regional General Hospital. The research method used is quantitative method with descriptive and verification approaches. The sampling technique used in the study was accidental sampling. The sample used was 398 data. The data analysis used in this study is the Classical Assumption Test, Descriptive Analysis, Verification Analysis using Multiple Linear Regression and Hypothesis Testing. The results showed that service quality had a positive and significant effect on patient satisfaction with a percentage of 18.3%, waiting time had a positive and significant effect on patient satisfaction with a percentage of 40.5%. There is an effect of service quality and waiting time simultaneously on patient satisfaction of 58.8% and the remaining 41.2% is influenced by other variables not examined in this study.]]>
<![CDATA[Pengaruh Kualitas Pelayanan, Sanksi Perpajakan, Dan Pengetahuan Perpajakan Terhadap Motivasi Wajib Pajak Orang Pribadi Dengan Sosialiasi Perpajakan Sebagai Variabel Moderating ]]>
<![CDATA[Difi, Shiva]]>;
<![CDATA[Arifin, Syamsul Bahri]]>;
<![CDATA[Hasbulla, Iman Indrafana Kusumo]]>
<![CDATA[ Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jebs.v4i5.2001
<![CDATA[This research aims to analyze the influence of service quality, tax sanctions and tax knowledge on the motivation of individual taxpayers in paying taxes with tax socialization as a moderating variable at KPP Pratama Medan Polonia. The population in this research is all individual taxpayers registered at KPP Pratama Medan Polonia in 2023, totaling 45,953 taxpayers and the sample is 100 taxpayers. The sampling technique was carried out using a purposive sampling technique by calculating the number of samples using the Slovin formula. The data analysis technique used in this research is Moderated Regression Analysis (MRA) using the SPSS 26 software program tool. The results of research testing show that the variables of service quality, tax sanctions and tax knowledge simultaneously and significantly influence taxpayer motivation. Partially, service quality and tax sanctions have a significant effect on taxpayer motivation, while tax knowledge does not have a significant effect on taxpayer motivation. Tax socialization is able to moderate service quality and tax knowledge on taxpayer motivation. And tax socialization is unable to moderate tax sanctions on taxpayer motivation.]]>
<![CDATA[Pengaruh Integritas Dan Kompensasi Terhadap Produktivitas Kerja Pegawai Toyota Auto 2000 Tanjung Api Api ]]>
<![CDATA[Aniks, Mufadhal]]>;
<![CDATA[Hadjri, Muhammad Ichsan]]>;
<![CDATA[Siregar, Lina Dameria]]>
<![CDATA[ Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jebs.v4i5.2005
<![CDATA[This research aims to analyze the influence of integrity and compensation on the work productivity of Toyota Auto 2000 Tanjung Api-Api employees. The population of this study were employees of Toyota Auto 2000 Tanjung Api-Api, and the sample for this study was 85 people. The data analyzed comes from answers to questionnaires distributed to respondents. The research results found that integrity and compensation partially or simultaneously influence the work productivity of Toyota Auto 2000 Tanjung Api-Api employees. Based on the results of this research, it is recommended that leaders be able to provide appropriate and fair compensation to employees, as well as provide support such as conducting work evaluations, planning and implementing skills development and paving the way for employees to improve their careers. Meanwhile, employees are expected to try to organize themselves, create high integrity in the work they do so that they can produce good work productivity]]>
