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Deddy Ibrahim Rauf
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Jl. Batua Raya IX Lr. 3 No. 18a, Makassar, Provinsi Sulawesi Selatan, 90233
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Economics and Business Journal
Published by PT. Maju Malaqbi Makkarana
ISSN : -     EISSN : 29637589     DOI : https://doi.org/10.47353/ecbis
Core Subject : Economy,
Economics, Econometrics & Finance
Economics and Business Journal (ECBIS) | ISSN (e): 2963-7589 is an international peer-reviewed, open access scientific journal dedicated to the advancement and dissemination of research results that support high-level research in the fields of Economics, Management and Business, this journal publishes articles six times a year in January, March, May, July, September, and November. The Journal is particularly interested in papers relevant to the whole economic and business issues, comprised of three salient disciplines: (1) economics, (2) business administration, and (3) accounting. These fields are furthermore divided into the following specific areas: Economics: Public Economics, International Economics, Development Economics, Monetary Economics, Financial Economics, Game Theory. Business : Finance, Marketing, Human Resource Management, Strategic Management, Operations, Entrepreneurship, and Ethics. Accounting: Public Sector Accounting, Taxation, Financial Accounting, Management Accounting, Auditing, and Information Systems. The aforementioned areas are just indicative, and the Board of Editors is in principle welcoming rigorous articles that encompass scientific economics and business fields.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 513 Documents
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The Influence of Fiscal Service Quality, Understanding of Tax Regulations, Implementation of the E-Filing System on Taxpayer Compliance at the North Makassar Tax Service Office St. Alfaysa Maharani Adella; Samirah Dunakhir; Nur Afiah
Economics and Business Journal (ECBIS) Vol. 4 No. 6 (2026)
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i6.554

Abstract

The purpose of this study is to analyze the influence of the quality of fiscal services on taxpayer compliance, the understanding of tax regulations, the application of E-filing on taxpayer compliance at the North Makassar tax service office. The variables in this study are the quality of fiscal services (X1), Understanding of Tax Regulations (X2), Implementation of the E-Filing system (X3), and Taxpayer compliance (Y). The population in this study is Income Tax 21 taxpayers registered at the North Makassar Tax Office in 2026. Sampling uses an accidental sampling technique with the provision that taxpayers report Income Tax 21 until 100 respondents are obtained. The data analysis technique used the SPSS 27 measuring tool and the recitation carried out was instrument test, classical assumption test, multiple linear regression analysis and hypothesis test. The results of this study show that the quality of fiscal services does not have a significant effect on Taxpayers' compliance compliance, understanding of tax regulations and the implementation of E-Filing has a significant effect and simultaneously the three variables have a significant effect on Taxpayers' compliance at the North Makassar Tax Service Office
The Influence of Service Excellence, Price, and Promotion on Customer Loyalty Through Customer Satisfaction of Gojek in Magetan Muhammad Supriyanto; Triana Prihatinta; Rino Desanto Wiwoho; Dinesh Basti Farani
Economics and Business Journal (ECBIS) Vol. 4 No. 6 (2026)
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i6.604

Abstract

The rapid advancement of digital technology has transformed the transportation industry landscape through application-based ride-sharing services. This study aims to analyze the influence of Service Excellence, Price Perception, and Promotion on Customer Loyalty, with Customer Satisfaction acting as a mediating variable among Gojek users in Magetan Regency. A quantitative approach with a causal research design was employed. The sample consisted of 200 Gojek users selected via non-probability sampling (a combination of purposive and accidental sampling). Data analysis was executed using Structural Equation Modeling based on Partial Least Squares (PLS-SEM) using SmartPLS software. Hypothesis testing results revealed that Service Excellence, Price Perception, and Promotion have significant positive effects on Customer Satisfaction. In terms of direct impacts on Customer Loyalty, only Promotion and Customer Satisfaction demonstrated significant effects, whereas Service Excellence and Price Perception had no direct significant effect. Indirect effect analysis confirmed that Customer Satisfaction plays a full mediating role in the relationships of Service Excellence and Price Perception on Customer Loyalty, and a partial mediating role in the relationship between Promotion and Customer Loyalty.
The Role of The Board of Commissioners in Moderating The Relationships of Profitability, Capital Structure, and Investment Decisions With Firm Value Trisnandi Kuswara Pambudiharma; Ikhsan Budi Riharjo
Economics and Business Journal (ECBIS) Vol. 4 No. 6 (2026)
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i6.659

Abstract

This study aims to analyze the effects of profitability, capital structure, and investment decisions on firm value and to examine the role of the board of commissioners in moderating these relationships. The study employs a quantitative approach using secondary data in the form of financial statements and company data of firms included in the LQ-45 Index of the Indonesia Stock Exchange during 2020–2024. The sample was determined using purposive sampling, resulting in 125 observations from 25 companies. Data were analyzed using Moderated Regression Analysis (MRA) to examine the direct effects and the moderating effects of the board of commissioners on firm value. The results show that profitability has a negative and significant effect on firm value, whereas capital structure has a positive and significant effect on firm value. Investment decisions have no significant effect on firm value. The board of commissioners has a positive effect on firm value. Furthermore, the board of commissioners negatively moderates the relationship between profitability and firm value and positively moderates the relationship between capital structure and firm value. However, the board of commissioners does not significantly moderate the relationship between investment decisions and firm value. These findings indicate that the role of the board of commissioners in enhancing firm value is not uniform across different financial decisions. The findings imply that the effectiveness of the oversight mechanism needs to be considered in relation to the characteristics of corporate financial decisions. Keywords: profitability; capital structure; investment decisions; firm value; board of commissioners

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