Ekonomis: Journal of Economics and Business
Not a member yet
639 research outputs found
Sort by
Pengaruh Kepemilikan Asing, Direktur dan Komisaris Asing Terhadap Penghindaran Pajak dimoderasi oleh Profitabilitas
No full textThe purpose of this research is to examine the impact of foreign ownership, foreign directors and commissioners on the company's efforts to avoid tax liabilities, taking into account the role of profitability as a moderating factor. The Data used came from 44 companies in the energy sector listed on the Indonesia Stock Exchange in the period 2020-2022. Sampling was carried out through systematic random methods, and regression analysis with the concept of modernization was used to process the data. The findings of this research illustrate that foreign ownership and foreign directors and commissioners have an impact on tax avoidance practices in the corporate environment. It added that the profitability factor plays a crucial role in regulating the relationship between tax evasion and foreign ownership. In more detail, profitability has the potential to amplify the impact of foreign ownership on tax avoidance practices. On the other hand, the profitability factor also has no effect in moderating the relationship between foreign directors and commissioners against tax evasion practices
Determinan Minat Mahasiswa Menggunakan QRIS sebagai Alat Pembayaran Digital (Studi pada Mahasiswa GENBI Bengkulu)
No full textThe aim of this research is to analyze the factors that influence GENBI Bengkulu students' interest in using QRIS as a digital payment tool. The type of research used was an ex post facto quantitative method with a proportional sampling technique and the results obtained were 86 samples from a total of 200 existing populations. The data analysis technique uses factor analysis calculations using the SPSS program with the Bartlett's Test of Spherecity analysis technique. The research results showed that 3 factors were obtained which were factors that influenced GENBI Bengkulu students' interest in using QRIS, namely financial literacy, ease of use, and benefits. The cumulative percentage of variance from the extracted factors is 68.22%, which means that the results of the research formed are able to explain the factors that influence GENBI Bengkulu students' interest in using QRIS, and the most dominant factor in this research is the financial literacy factor
Pengaruh Green Marketing terhadap Purchase Intention Melalui Brand Image Sebagai Variabel Intervening
Get PDFThis study aims to determine the effect of Green Marketing on purchase intention of Ikea products through brand image as an intervening variable. This study used a quantitative method with the analytical technique used, namely Partial Least Square-Structural Equation Model (PLS-SEM) analysis. The sampling technique used is the non-probability sampling technique, with a total of 400 respondents participating. The results of this study are that green marketing has a positive and significant effect on purchase intention, green marketing has a positive and significant effect on brand image, brand image has a positive and significant effect on purchase intention, and green marketing has a positive and significant effect on purchase intention through brand image as an intervening variable on Ikea products
Analisis Peran dan Fungsi Science Techno Park, Technology Transfer Office dan Technology Business Incubator untuk Mendukung Proses Komersialisasi Hasil Riset Perguruan Tinggi (Studi Kasus: Universitas Telkom)
No full textThe government has launched a program to increase research in universities and commercialize research results in order to improve the economy and foster an entrepreneurial spirit from an early age, besides that it is expected to have an impact on society and the surrounding environment to support the era of globalization and digitalization which is increasingly developing today. the purpose of this study is to re-identify how the role and function of each of these entities in order to support the commercialization of research results of the Telkom University academic community and how the entities relate to each other which can be mapped through the Entity Relationship Diagram. this research uses qualitative research. The object of research is the technology transfer office, technology business incubator, and science techno park incorporated in the Bandung Techno Park area. The results of this study indicate that the function and role of STP is to create a culture of entrepreneurship and commercialize innovative products from the Telkom University academic community. the function and role of TTO is to protect Intellectual Property from the results of innovative products and commercialize in the form of Industrial Licensing or Cooperation contracts. The function and role of TBI is to develop entrepreneurship programs, business incubation and form spinoff companies. The relationship between these three entities is that STP oversees innovation products from upstream to downstream in its area, which is the Directorate of BTP and PPM. TTO helps the process of being born from the innovation products escorted by STP, which can be said to be BTP as a whole more specifically in the KI&TTO Center, then also PT BUT. TBI is in the middle of STP and TTO whether it needs to be incubated or can be directly commercialized, which is the BTP Incubator and Business Innovation (IIB) unit
Analisis Kualitas Layanan Susi Air sebagai Operator Penerbangan Perintis di Luwu Utara
Get PDFCustomer satisfaction is one of the main keys to determining the success of a business and its sustainability. Service businesses are business activities that require users to be in a "service encounter" and this requires creating an atmosphere and providing adequate supporting facilities, in addition to other variables, so that the service delivery process can be enjoyed and satisfy customers. Aviation services are a very promising business activity, especially to support human activities in general. Higher education must improve the quality of services offered, of course this must be equipped with various supporting attributes and create an atmosphere when carrying out "delivery service" in "service encounters" with a pleasant "ambiance situation" that needs to be created. In the midst of increasingly fierce competition and increasingly smart customers, educational institutions must be able to overcome current challenges by providing the best service. Increasing competition has encouraged many educational institutions to invest and develop quality services by integrating various aspects, such as human resources, equipment, technology and supporting programs to simplify the delivery process. Consumers tend to be less “loyal” and more easily switch to service providers that match their perceptions. This effort is also part of the organization's commitment to continuously improving quality
Strategi Pengembangan UMKM Industri Unggulan dengan Metode TOPSIS-SWOT
No full textJambi City is a city that is experiencing growth and development in its industrial Micro, Small, and Medium Enterprises (MSMEs), with MSMEs contributing 37.68% to the overall industrial sector, out of a total of 6,416 industrial units in Jambi City. The objective of this research is to determine the leading industrial MSMEs and formulate appropriate strategies for fostering the development of these leading MSMEs. The research was conducted in Jambi City due to its highest number of MSME industrial units in the Jambi province. The determination of leading industrial MSMEs utilized the TOPSIS method, while the formulation of strategies for the development of leading industrial MSMEs employed a combination of TOPSIS-SWOT. The research findings indicate that the food sector is the leading industry for MSMEs in Jambi City. The recommended strategies for the development of the MSME industry include increasing product diversification through contemporary product designs, enhancing IT-based workforce competency, providing capital assistance and financial management support, and developing the online market.
Peran Sistem Informasi dalam Meningkatkan Kualitas Audit Keuangan Pemerintah Daerah
Get PDFThis study aims to examine the role of Information Systems (SI) in improving the quality of audits of local government financial statements. Audit of local government financial statements is a critical process in evaluating public finances and ensuring the reliability of financial information and compliance with applicable regulations. In recent years, the use of SI has become an important factor in improving audit quality by strengthening the efficiency, effectiveness, and accuracy of the audit process. A review of the literature reveals that the use of SI in auditing local government financial statements provides significant benefits. First, automation of the audit process using SI replaces error-prone manual tasks, thereby increasing audit efficiency. Second, SI facilitates efficient data collection and analysis, allowing auditors to access more accurate and comprehensive financial information. Third, SI strengthens internal supervision through real-time monitoring of financial activities and early detection of risks or policy violations. Finally, SI also provides protection against the security and integrity of sensitive data in auditing practices. However, the use of SI in auditing local government financial statements is also faced with challenges. These challenges include limited resources, complexity of system integration, security of sensitive data, and the need for increased auditor competence in understanding and using SI effectively. Through this research, it is hoped that a deeper understanding of the role of SI in improving the quality of audits of local government financial statements can be obtained. The results of this study can provide practical guidance and recommendations for auditors and local governments in making optimal use of SI, as well as overcoming challenges that may arise. Thus, it is expected that the practice of auditing local government financial statements can be more effective, accurate, and transparent, as well as provide significant benefits in public financial management
Analisis Pengaruh Kemudahan, Efisiensi, dan Reliability Penggunaan terhadap Minat Penggunaan Media Chatbot Sebagai Sarana dalam Pemasaran Digital (Studi Kasus Pedagang E-Commerce)
No full textThis research aims to analyze the direct influence of the variables ease of use, efficiency and reliability of use on interest in using chatbot media as a means of digital marketing. This research is quantitative research. The type of data used is primary data obtained through a questionnaire that was distributed to a total of 199 respondents and secondary data obtained from literature related to the problems studied. The data analysis technique used is descriptive statistics and Structural Equation Modeling (SEM) analysis with the Partial Least Square (PLS) method, all data of which will be processed in the Smartpls 4 application. The results of this study found that there is a positive and significant influence between the ease of use variable on interest in use, then the variable efficiency of use on interest in use and the positive and insignificant influence between the variable reliability of use on interest in using chatbot media as a means of digital marketin
Strategi Optimalisasi Pendapatan Pajak Daerah Untuk Meningkatkan Kemandirian Keuangan (Analisis di Kota Pekanbaru)
No full textThis research aims to analyze the contribution of local taxes to Local Own Source Revenue (PAD) and to identify the level of fiscal independence of the region in Pekanbaru City. The research method used is secondary data analysis from the realization data of local taxes and PAD from 2018 to 2022 obtained from the Pekanbaru City Revenue Agency. The data is then analyzed using descriptive statistical techniques to identify trends in the contribution of local taxes to PAD and the level of fiscal independence of the region during this period. The analysis results show that the contribution of local taxes to PAD in Pekanbaru City ranges from 80% to 93% during this period, with an increasing trend every year. However, fiscal independence of the region is still in the category of "Towards Fiscal Independence," with PAD contributions ranging from 25% to 33% of the total Regional Revenue in the Regional Budget. The study concludes that although local taxes have become the main backbone for PAD in Pekanbaru, fiscal independence of the region needs to be strengthened with measures such as re-registering taxpayers and improving the efficiency of local tax management
Pengaruh Pendapatan Perkapita, Belanja Daerah dan Opini Audit terhadap Aksesibilitas Internet Financial Reporting pada Pemerintah Kabupaten/Kota di Sumatera Selatan
No full textThis research aims to determine the influence of per capita income, regional expenditure, and audit opinions on internet financial reporting (IFR) accessibility in Regency and City Governments in South Sumatra, which consists of 17 governments. This research uses a saturated sampling method with a quantitative approach. The research results show that per capita income, regional expenditure, and audit opinion can simultaneously influence IFR accessibility in Regency and City Governments in South Sumatra. Partially, only audit opinions do not affect IFR accessibility