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Contact Name
Nia D Simanjuntak
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genesissembiring@gmail.com
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admin@multitechpublisher.com
Editorial Address
Jl. Veteran Gg Cahaya No 103, Berastagi. Indonesia
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Kab. karo,
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INDONESIA
International Journal of Economics, Business Management and Accounting
Published by MULTITECH PUBLISHER
ISSN : -     EISSN : 30326028     DOI : https://doi.org/10.59890/ijebma.v6i2
Core Subject : Economy, Science,
International Journal of Economics, Business Management and Accounting (IJEBMA) is a research journal in the discipline of economics, business, management, information management, and accounting which is aimed to contribute to a novelty or state-of-the-art academic development or real-world business applications or both. This journal encompasses original research articles, including Economics, Business, management, Accounting, Finance, Behavioral Accounting, Accounting Management, information management, business Ethics, and entrepreneurship. IJEBMA is published by Multitech Publisher twice a year (January and July).
Articles 5 Documents
Search results for , issue "Vol. 2 No. 1 (2020): January 2020" : 5 Documents clear
Contextualization of the Audit Benefit for Tax Returns Jaider Granda Houses; Paola A. Carmona M; Lina M. Quiroz; Orlando Castellanos Polo
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 2 No. 1 (2020): January 2020
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v2i1.174

Abstract

It is essential to analyze the benefit of auditing in Colombia, review from when it began to be governed to date in order to contextualize and consolidate the information contained in the standard, giving the opportunity to understand in a simpler way the mechanism that is being used in tax returns. , for which it is intended to reduce the firmness times, the study is carried out in a toric way, asking about the edges that can be presented in various ways, the objective is to show and identify how and when it can be used in an appropriate way, to reach the conclusions the subject is structured in cases that occur in real life in which you can observe different scenarios that allow suggesting a correct use complying with the standard,At the end of all this analysis, a general panorama can be observed of how the benefit is being contributed at the country level
Economic Affectation of the Colombian State Due to Tax Evasion in the Customs Regime Andres Adolfo Zapata Grisales; Sergio Antonio Restrepo Erazo; Orlando Carmelo Castellanos Polo
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 2 No. 1 (2020): January 2020
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v2i1.175

Abstract

The fundamental purpose of this investigation is to determine the different origins that taxpayers have in the different regions of Colombia for not appearing and paying the national customs tax, becoming tax fraud. When we examine the education of taxpayers in customs and the payments they make, we can determine through the Tax Administration that the level of evasion is lower every day. The approach that we want to make known is with an analysis in the Dian databases, in the database of the Inspection and Determination group of the sectional tax department of all the municipalities of Colombia. The population that was employed was determined by natural and legal persons, that carry out tax activities in the customs tax which is equivalent to 3,496 taxpayers. As a consequence, it is analyzed that, if there is a greater inspection with the taxpayers, important information and excellent follow-up in the presentation and remuneration of the tax, the level of evasion will be lower and lower. It is important that taxpayers have an understanding of the rules and laws of each department and municipality to determine that the non-presentation and payment of the Tax will give sanctions, interest for default and administrative acts
The Influence of Atmosphere, Price, and Service Quality towards Customer Loyalty at Koral Restaurant of Apurva Kempinski, Bali Angelia Djingga; Angeline Roosaris; Bernardine Inggrid Dakhi; Clarence Chenvona; Gabriella; Vicky Florent
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 2 No. 1 (2020): January 2020
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v2i1.216

Abstract

The abstract of "The Influence of Atmosphere, Price, and Service Quality towards Customer Loyalty at Koral Restaurant of Apurva Kempinski, Bali" outlines a study that examines the relationships between atmosphere, price, service quality, and customer loyalty at the Koral Restaurant of Apurva Kempinski in Bali. Using a quantitative research approach, data was collected through surveys distributed to restaurant patrons. The study employed validated scales to measure the perceived atmosphere, price perception, service quality, and customer loyalty intentions. The collected data was subjected to statistical analysis, including regression analysis, to assess the impact of these factors on customer loyalty. Ethical considerations were observed throughout the research process. The findings contribute to a deeper understanding of the factors influencing customer loyalty in the context of fine dining restaurants, though potential limitations may arise from sample representativeness and self-reported data. Nonetheless, the study offers valuable insights for restaurant management seeking to enhance customer loyalty and overall dining experiences
The Impact of Generation Z’S Perception, Buying Interest, and Social Media Towards Purchase Decision in Cinema XXI Ticket Sales Over the Years Cecilia Endra; Felicia Angelina Tantono; Jerica Alverina; Putri Nadia Vanessa; Veriessa
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 2 No. 1 (2020): January 2020
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v2i1.217

Abstract

The abstract of "The Impact of Generation Z’s Perception, Buying Interest, and Social Media Towards Purchase Decision in Cinema XXI Ticket Sales Over the Years" provides an overview of a study that explores the relationships between Generation Z's perception, buying interest, social media engagement, and their purchase decisions regarding Cinema XXI ticket sales. Through a quantitative research approach, data was collected using surveys distributed among Generation Z individuals. The study employed validated scales to assess Generation Z's perception of the cinema, their buying interest, social media usage patterns, and how these factors influence their decisions to purchase Cinema XXI tickets. Statistical techniques, including regression analysis, were employed to analyze the data and determine the impact of these factors on purchase decisions. Ethical considerations were upheld in the research process. The findings contribute to a deeper understanding of Generation Z's behavior in relation to cinema ticket purchases, although potential limitations stem from the representativeness of the sample and self-reported data. Nevertheless, the study offers valuable insights for Cinema XXI's marketing strategies and audience engagement efforts
The Influence of Hotel Service Quality, Occupancy Rate, and Guest Voice towards Customer Satisfaction at Hotel under Marriott Company Angel; Jessica Acadia; Catherine Colleen; Jes Slyn; James
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 2 No. 1 (2020): January 2020
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v2i1.222

Abstract

This study investigates the intricate dynamics of hotel service quality, occupancy rates, and guest feedback within the context of Marriott Company-operated hotels and their collective influence on customer satisfaction. Through a multifaceted research approach encompassing guest surveys, occupancy rate analysis, and staff interviews, we uncover the fundamental significance of service quality in shaping guest satisfaction. Additionally, we illuminate the delicate balance between occupancy rates and service quality, shedding light on how high occupancy can be harnessed for operational benefits while preserving service excellence. Importantly, this research underscores the pivotal role of guest voice in enhancing satisfaction, emphasizing Marriott's commitment to feedback mechanisms as a potent tool for continual improvement. These findings offer valuable insights for Marriott and the broader hospitality industry, emphasizing the need for a comprehensive approach to service management that acknowledges and optimizes these interconnected elements to foster enduring customer satisfaction

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