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Jurnal Ekonomi Dan Bisnis Digital CV.ITTC INDONESIA Jl. Veteran dalam no.24d, Kota Padang, Sumatera Barat 25112
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JEBD
Published by CV ITTC Indonesia
ISSN : -     EISSN : 30256429     DOI : doi.org/10.47233/jebd
Core Subject : Economy, Engineering,
Economics, Econometrics & Finance Engineering
Jurnal Ekonomi dan Bisnis Digital (JEBD) E-ISSN : 3025-6429 is a peer-reviewed journal providing a space for both practitioners and academics for disseminating research results that work in Economic, finance, management, information technology and related fields. JEBD provides an outlet for the increasing flow of interdisciplinary research cutting across business, management, finance, information system, accounting, Entrepreneurship, Business ethics, Sustainability, Knowledge Management, Learning Organization and economics disciplines. It is an essential reading for academics, graduate students, policy makers and business practitioners.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 565 Documents
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Pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Badan (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Padang Dua) Ingra Sovita
Jurnal Ekonomi dan Bisnis Digital Vol. 1 No. 1 (2023): Jurnal Ekonomi Dan Bisnis Digital
Publisher : CV. ITTC INDONESIA

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Influence Of Knowledge Of Taxation, Socialization Of Taxation And Ministry Fiskusagainst Compliancethe Agency's Taxpayer.The purpose of from Research it is to know the influence of taxation knowledge, taxation and service socialization fiskus against taxpayer compliance. Research uses the free variable (X) include namely taxation knowledge (X 1), socialization (X 2), taxation and service fiskus (X 3) and a bound variable (Y), namely the level of Taxpayer compliance Agency (Y). Its population is a whole body of Taxpayers registered in the year 2018 at the Tax Services Office Pratama Padang in two.The sampling techniques used in this research is to accidental sampling is a method of taking of the respondents as the sample is done based on a coincidence, i.e., a condition in which the researcher by accident meet with the respondent are suitable as a data source. The number of samples for Taxpayers residing in the Agency's Office of the Ministry of Taxes Pratama Pasture two amounted to as much as 99.13 Taxpayers or rounded into 100 respondents. Method data collection method used was survey with questionnaire technique. This research use questionnaire instrument. Data analysis methods in use T test, F test, and test R2 with the help of SPSS 21. Instrument data collection using likert scale questionnaire each has been tested and meets the terms of validity and reabilitas.The result of the test coefficient determination showed great influence knowledge of taxation, taxation and service socialization fiskus against taxpayer compliance of 0237 or 23.7%. This shows that influence knowledge of taxation, taxation and service socialization fiskus explains its effect on taxpayer compliance of 23.7%, while the rest amounted to 76.3% is explained by other factors that do not the regression model used in this study.
Pengaruh Perputaran Piutang, Perputaran Kas, Perputaran Persediaan Terhadap Profitabilitas Perusahaan (Pada Sub Sektor Industri Barang Dan Konsumsi Yang terdaftar Dibursa Efek Indonesia Periode 2016-2017) Enny Arita
Jurnal Ekonomi dan Bisnis Digital Vol. 1 No. 1 (2023): Jurnal Ekonomi Dan Bisnis Digital
Publisher : CV. ITTC INDONESIA

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Profitability is the company's ability to earn profits or profits. Some factors that can affect profitability in companies are financial ratios. The purpose of this study was to determine the effect of cash turnover, accounts receivable turnover, and inventory turnover on profitability in consumer goods industry sector companies listed on the Indonesia Stock Exchange in the period 2016-2020. The population in this study uses the consumer goods industry sector, the total population in this study were 54 consumer goods industry companies. The technique used in sampling was purposive sampling, with a sample of 35 consumer goods industry companies. The data used in this research is secondary data. The analysis model used to solve problems in this study is multiple linear regression with a significant level of 5%. Based on the results of the analysis found that cash turnover has a positive effect on profitability, receivable turnover has a positive effect on profitability, and inventory turnover has a positive effect on profitability..
Pengaruh Perputaran Modal Kerja Dan Likuiditas Terhadap Profitabilitas (Studi Kasus Pada Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018) Rahmaita
Jurnal Ekonomi dan Bisnis Digital Vol. 1 No. 1 (2023): Jurnal Ekonomi Dan Bisnis Digital
Publisher : CV. ITTC INDONESIA

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The purpose of this study was to determine whether working capital turnover has an effect on profitability in the food and beverage sector listed on the Indonesia Stock Exchange for the 2014-2018 period. . The objects of research in this study are Food and Beverage Companies listed on the Indonesia Stock Exchange for the 2014-2018 period. Based on the partial hypothesis test (t test) it shows that the working capital turnover variable has an effect and is significant on ROA.
Pengaruh Roa, Dar, Cr Terhadap Financial Distress Pada Perusahaan Properti, Real Estate And Building Construction Yang Terdaftar Di Bei Tahun 2014-2018 Ratnawati
Jurnal Ekonomi dan Bisnis Digital Vol. 1 No. 1 (2023): Jurnal Ekonomi Dan Bisnis Digital
Publisher : CV. ITTC INDONESIA

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The purpose of this study was to determine the effect of ROA on Financial Distress in property, real estate and build construction companies for the period 2014-2018. This study was conducted to prove how the influence of ROA, DAR, and Current Ratio on financial distress within a period of five years (2014-2018). The object of research taken is property, real estate, and build construction companies listed on the Indonesia Stock Exchange (IDX) for the period (2014-2018). Based on the results of tests and discussions conducted by researchers regarding the effect of Return on Assets, Debt to Asset Ratio, Current Ratio on Financial Distress in Property, Real Estate And Building Construction Companies listed on the IDX in 2014-2018, it can be concluded that Return on Assets has a positive effect. and significant to Financial Distress in Property, Real Estate And Building Construction Companies listed on the IDX in 2014-2018. (Hypothesis 1 accepted)
Persepsi Mahasiswa Akuntansi Mengenai Faktor-Faktor Yang Mempengaruhi Pemilihan Karier Sebagai Akuntan Publik Dan Non-Akuntan Publik Indrayeni
Jurnal Ekonomi dan Bisnis Digital Vol. 1 No. 1 (2023): Jurnal Ekonomi Dan Bisnis Digital
Publisher : CV. ITTC INDONESIA

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This study aims to determine the perception of accounting students about the factors that affect career selection. In this study, the perceptions of students are measured by the variables of financial reward, professional training, professional recognition, social values, work environment, job market considerations and personality. Data collection in this study was conducted through the dissemination of questionnaires to students majoring in Accounting State University and Private in the City of Padang. The number of samples in this study were as many as 160 respondents. Data analysis in this study using one way anova with the help of SPSS version 21. Instrument data collection using questionnaires with Likert scale that each has been tested and have met the validity and reliability. The results of the analysis show that there are different perceptions of accounting students in choosing careers as public accountants and non-public accountants in terms of financial reward, professional recognition, social values, work environment, job market considerations, and personality. Meanwhile, from professional training factor as a whole there is no difference of perception of accounting student in choosing career as public accountant and non-public accountant. This is because a career in the field of accounting both public accountants and non-public accountants must be accompanied by advance training to make someone professional in carrying out their work. This study is expected to be used as a comparative study for further research and to increase the knowledge and understanding of the accountant's perception of the factors influencing career selection.
Pengaruh Profitabilitas, Likuiditas dan Leverage terhadap Nilai Perusahaan dengan Kebijakan Dividen Sebagai Variabel Moderasi Herlin Trikasih Putri; Ingra Sovita
Jurnal Ekonomi dan Bisnis Digital Vol. 1 No. 2 (2023): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to determine and analyze the effect of profitability, liquidity and leverage on firm value with dividend policy as a moderating variable in manufacturing companies in the consumer goods industry sub-sector for the 2018-2021 period. The approach uses a quantitative approach. The population in this study were 80 manufacturing companies in the consumer goods industry sub-sector which were listed on the Indonesia Stock Exchange for the 2018-2021 period. The sample selection technique used the purposive sampling method and produced a sample of 24 manufacturing companies in the consumer goods industry sub-sector which were listed on the Indonesia Stock Exchange for the 2018-2021 period. The data analysis used is multiple linear regression and MRA (Moderated Regression Analysis) using SPSS version 25 software. The results show that profitability and leverage have a positive effect on firm value, while liquidity has no effect on firm value, dividend policy is able to moderate the effect of profitability and leverage on company value, while dividend policy is unable to moderate the effect of liquidity on the value of manufacturing companies in the consumer goods industry sub-sector for the 2018-2021 period.
Pengaruh Pemasaran Media Sosial Dan Kesadaran Merek Terhadap Keputusan Pembelian Pada Produk Ms Glow Rahmania; Almansyah Rundu Wonua; Ismanto
Jurnal Ekonomi dan Bisnis Digital Vol. 1 No. 2 (2023): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

Tujuan penelitian ini adalah umtuk mengetahui pengaruh pemesaran media sosial dan kesadaran merek terhadap keputusan pembelian padaproduk Ms Glow. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan kuesioner sebagai instrumrnnya. Populasi dalam penelitian ini adalah mahasiswa Universitas Sembilanbelas November Kolaka dengan jumlah sampel 60 responden. Teknik pengumpulan data yaitu data primer dan data sekunder. Data dianalisis dengan menggunakan Teknik analisis PLS melalui Software SmartPLS. Hasil penelitian ini menunjukan bahwa pemasaran media sosial berpengaruh positif dan signifikan terhadap keputusan pembelian. Hal ini dibuktikan dengan t-hitung atau t-statistik 3.585 lebih tinggi dari nilai t-tabel yaitu 1.672. Kesadaran merek berpengaruh positif dan signifikan terhadap keputusan pembelian karena nilai t-hitung atau t-statistik sebesar 4.722 lebih tinggi dari t-tabel 1.672. Maka pemasaran media sosial dan kesadaran merek berpengaruh positif dan signifiakn terhadap keputusan pembelian sebesar 68.8% sedangkan sebesar 31.2% dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini.
Pengaruh Brand Experience Dan Brand Trust Terhadap Loyalitas Konsumen Pada Penggunaan Produk Scarlett Whitening Di Kabupaten Kolaka Sitti Hasnani; Andry Stepahnie Titing; Hendrik
Jurnal Ekonomi dan Bisnis Digital Vol. 1 No. 2 (2023): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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The purpose of this study was to determine the effect of brand experience and brand trust on consumer loyalty in using Scarlett Whitening products in kolaka district. This research is a quantitative research model using a questionnaire in this study were all consumers who use scarlett whitening products with a total sample of 65 respondents using a purposive sampling technique. Data collection techniques are primary data and secondary data. The data obtained were analyzed using PLS analysis techniques through the SmartPLS Software. The results of this study show primary and secondary data. The data obtained were analyzed using PLS analysis techniques through the SmartPLS software. The results of this study indicate that brand experience has a positive and significant effect on consumer loyalty. This is evidenced by the t-count or t-statistic, which is 3.967, wich is higher than the t-table value, which is > 1.669. Brand trust also has a positive and significant effect on consumer loyalty because the t-count or t-statistic value of 3.046 is higher than the t-table value > 1.669. So brand experience and brand trust have a positive and significant effect on concumer loyalty by 74.1% while 25,9% is influenced by other factors not examined in this study .
Pengaruh Penanganan Komplain dan Kualitas Pelayanan terhadap Kepuasan Pelanggan pada pengguna J&T di Kabupaten Kolaka Utara Jumriani Jumriani; Fitri Kumalasari; Almansyah Rundu Wonua
Jurnal Ekonomi dan Bisnis Digital Vol. 1 No. 2 (2023): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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This research aims to determine (1) the effect of complaint handling on customer satisfaction among J&T users in North Kolaka Regency. (2) the influence of service quality on customer satisfaction among J&T users in North Kolaka Regency. The sample in this study amounted to 110 respondents using a sampling technique, namely accidental sampling. Research instrument testing uses validity and reliability tests with SPSS 22.0. The research data analysis technique uses the Structural Equatio Modeling (SEM-PLS) method with SmartPLS 4.0. Based on the results of this research, it can be seen that the complaint handling variable has a positive and significant effect on customer satisfaction as indicated by a T-Statistic value of 3,493 and a P-Value of 0.000, the service quality variable has a positive and significant effect on customer satisfaction as indicated by the T-Statistic value of 4.125 and P-Values ​​of 0.000.
Pengaruh Kualitas Produk dan Citra Merek terhadap Keputusan Pembelian Motor Yamaha Jupiter-Z Cw Fi pada UD. Maju Kabupaten Bombana Fedri Fedri; Fitri Kumalasari; Andry Stepahnie
Jurnal Ekonomi dan Bisnis Digital Vol. 1 No. 2 (2023): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

Penelitian ini bertujan untuk mengetahui: (1) Pengaruh kualitas produk terhadap keputusan pembelian pada UD Maju Bombana, (2) Pengaruh citra merek terhadap keputusan pembelian pada UD Maju Bombana. Penelitian ini menggunakan pendekatan dengan metode kuantitatif. Pengumpulan data dilakukan melalui observasi dan penyebaran kuesioner. Populasi dalam penelitian ini adalah para pengguna motor Yamaha Jupiter-Z CW F1. Sedangkan sampel dalam penelitian ini berjumlah 120 orang dengan teknik pengambilan sampel yaitu accidental sampling. Pengujian instrumen penelitian menggunakan uji validitas dan uji reliabilitas dengan SPSS 22.0. Teknik analisis data penelitian menggunakan metode Structural Equation Modeling (SEM-PLS) dengan SmartPLS 4.0. Berdasarkan hasil penelitian diketahui bahwa terdapat pengaruh yang positif dan signifikan antara variabel Kualitas Produk terhadap Keputusan Pembelian pada UD Maju Bombana yang ditunjukkan nilai t-statistic sebesar 2,800 dengan P-Value sebesar 0.005. sedangkan variabel Citra Merek terhadap Keputusan Pembelian pada UD Maju Bombana berpengaruh positif dan signifikan yang ditunjukkan nilai t-statistic sebesar 8.801 dengan nilai P-Value sebesar 0.000.

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