Ebisma (Economics, Business, Management, & Accounting Journal)
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Pengaruh Kualitas Pelayanan Pajak BPHTB dan PBB-P2 terhadap Kepuasan Masyarakat pada Badan Pendapatan Daerah Kabupaten Tanjung Jabung Barat
Full text linkPelayanan publik merupakan salah satu faktor penting dalam meningkatkan kepuasan masyarakat dan kepercayaan terhadap pemerintah daerah. Penelitian ini bertujuan untuk menganalisis kualitas pelayanan pajak daerah, khususnya Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) serta Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2), dan keterkaitannya dengan tingkat kepuasan masyarakat di Kabupaten Tanjung Jabung Barat. Metode yang digunakan adalah penelitian kuantitatif deskriptif dengan pendekatan survei. Data dikumpulkan melalui kuesioner terstruktur berdasarkan sembilan indikator pelayanan publik sesuai Permen PAN-RB Nomor 14 Tahun 2017. Sampel penelitian berjumlah 100 responden yang dipilih dengan teknik purposive sampling, yaitu wajib pajak yang menggunakan layanan BPHTB dan PBB-P2. Hasil analisis menunjukkan bahwa nilai Indeks Kepuasan Masyarakat (IKM) keseluruhan sebesar 77,8, yang termasuk kategori “Baik”. Unsur pelayanan dengan nilai tertinggi adalah perilaku pelaksana (81,0) dan kompetensi pelaksana (80,0), sedangkan aspek dengan nilai terendah adalah penanganan pengaduan (75,0) serta sarana dan prasarana (76,4). Analisis lebih lanjut mengindikasikan adanya pengaruh positif antara kualitas pelayanan dan kepuasan masyarakat. Hal ini memperkuat temuan penelitian sebelumnya yang menekankan pentingnya profesionalisme petugas, transparansi biaya, dan dukungan teknologi informasi dalam meningkatkan kepuasan dan kepatuhan wajib pajak. Secara keseluruhan, penelitian ini menegaskan bahwa peningkatan kualitas pelayanan pajak BPHTB dan PBB-P2 dapat mendukung optimalisasi Pendapatan Asli Daerah (PAD) sekaligus memperkuat kemandirian fiskal pemerintah daera
Analisis Pengaruh Konsumsi Rumah Tangga terhadap Pertumbuhan Ekonomi di Sulawesi Tenggara
Full text linkThis study aims to determine the effect of household consumption on economic growth in Southeast Sulawesi Province. The research is quantitative in nature and employs a simple regression analysis. Household consumption serves as the independent variable (X₁), while economic growth is the dependent variable. The data used are secondary data obtained from the Central Statistics Agency (BPS) of Southeast Sulawesi Province for the period 2010–2024 at constant prices. The results of the study show that the t-test produced a probability value for household consumption that is smaller than the alpha value of 0.05, indicating a significant influence. The coefficient of determination (R²) of 99% demonstrates excellent model performance. Household consumption has a positive effect on real economic growth. The model estimation results indicate that an increase in household consumption will be followed by an increase in GRDP during the same period, consistent with the aggregate demand framework and the Keynesian multiplier effect
Pengaruh Dana Desa dan Alokasi Dana Desa Terhadap Tingkat Kemiskinan di Kecamatan Sitinjau Laut Kab. Kerinci
Full text linkThe purpose of this study is to analyze the effect of Village Funds (DD) and Village Fund Allocation (ADD) on the poverty rate in Kec. Sitinjau Laut District, Kab. Kerinci. The data used are secondary data consisting of poverty rate data, Village Fund data and Village Fund Allocation data in 2024. The analysis method used is multiple linear regression which is then analyzed for the magnitude of partial influence and also simultaneous influence. The results of the partial test showed that there was no significant effect between Village Funds and Village Fund Allocation on the Poverty Rate, while the results of the simultaneous test showed that there was no significant effect between Village Funds and Village Fund Allocation on the Poverty Rate in Kec. Sitinjau Laut
Analisis Pengaruh Kebijakan Menteri Keuangan Purbaya terhadap Pergerakan Indeks Harga Saham Gabungan (IHSG) dan Kepercayaan Investor
Full text linkArtikel ini menganalisis pengaruh kebijakan awal Menteri Keuangan Purbaya Yudhi Sadewa terhadap pergerakan Indeks Harga Saham Gabungan (IHSG) dan kepercayaan investor di pasar modal Indonesia. Studi menggunakan pendekatan deskriptif-kualitatif berbasis data sekunder: pernyataan resmi pemerintah, laporan media arus utama, serta literatur kebijakan fiskal–pasar modal. Sejak dilantik pada 8 September 2025 menggantikan Sri Mulyani, Purbaya meluncurkan paket kebijakan bernuansa likuiditas dan sinyal kredibilitas pasar (antara lain penempatan dana pemerintah pada bank Himbara/likuiditas perbankan, rencana penerbitan instrumen pembiayaan baru, serta penegasan pentingnya integritas pasar). Respons pasar pada fase awal menunjukkan volatilitas IHSG dan sentimen hati-hati investor, kemudian diikuti stabilisasi bertahap seiring komunikasi kebijakan dan ekspektasi pertumbuhan yang lebih tinggi (target pertumbuhan ~5,5–6% yoy). Secara teoritis, transmisi kebijakan fiskal memengaruhi IHSG melalui kanalisasi likuiditas, ekspektasi laba korporasi, risk-free rate, serta premi risiko; sementara kepercayaan investor ditopang oleh konsistensi, transparansi, dan koordinasi kebijakan lintas-otoritas. Temuan awal menegaskan bahwa kejelasan arah fiskal dan upaya memperkuat integritas pasar berpotensi memperbaiki persepsi risiko dan arus modal, namun efektivitas jangka menengah tetap ditentukan oleh disiplin fiskal, kualitas komunikasi kebijakan, dan lingkungan eksternal global
Pengaruh Kualitas Produk dan Kualitas Pelayanan Terhadap Preferensi Nasabah Menabung di BTN Syariah Jambi
Full text linkThis study aims to examine the effect of product quality and service quality on customer preferences at Bank BTN Syariah Jambi. This research employs a quantitative descriptive approach. The type of research is quantitative descriptive. Data were obtained through questionnaires, observations, and documentation. The method used to analyze the data is multiple regression analysis. The sample was selected using purposive sampling, with a total of 90 customers. The results indicate that both product quality and service quality have a partial and simultaneous effect on saving preferences at BTN Syariah Jambi. Simultaneously, there is a positive influence between product quality and service quality variables on customers' saving preferences, with the F-test result showing a significance value of 0.000 < 0.05. The product quality variable obtained a t-test significance value of 0.000 < 0.05, and the service quality variable obtained a t-test significance value of 0.011 < 0.0
Keberagaman Gender dan Kualitas Laba
Full text linkThis research examined and analysed the impact of gender diversity in the boards of directors, independent commissioners, and audit committees on the quality of a company’s earnings. The quality of earnings is a crucial marker in evaluating a company’s financial performance, which is reported to interested parties. Gender diversity is believed to enrich perspectives in the strategic decision-making process. Meanwhile, the supervisory function of independent commissioners and an effective audit committee can minimise the practice of manipulating financial statements. The research method used is quantitative, with data analysis techniques in the form of multiple linear regression. The sample consists of health and technology sector companies listed on the Indonesia Stock Exchange during the 2021-2023 period, with selection criteria based on purposive sampling. The study results show that the gender diversity of the board of directors, independent commissioners, and audit committees does not affect the quality of earnings. These findings suggest that the presence of women in top management strategy positions remains limited, both in terms of numbers and their roles. The unproven influence of gender diversity in this study can be caused by the uneven proportion of genders in the top management ranks. The dominance of one gender in company leadership, both men and women, is considered not optimal in encouraging company performance, including maintaining the quality of earnings. The implications of this study emphasize the importance of strengthening the supervisory function in the corporate governance structure to improve the quality of reported financial information
The Impact of Administrative Empowerment on Job Performance in Publicly Traded Companies
Full text linkThis study aimed to examine the impact of managerial empowerment on job performance in public joint-stock companies in Yemen. It used a quantitative approach and surveyed 433 employees from eight companies. The results reveal a high level of managerial empowerment practice in listed companies, with an average score of 5.51. Similarly, the average job performance score in the companies recorded an average of 5.55, indicating a high level of practice that enhances efficiency and competitiveness. There is also a strong positive impact of managerial empowerment on job performance, with the effect measured at (beta = 0.89). Based on these findings, the study recommends a comprehensive approach to employee empowerment, emphasizing a supportive and engaging work environment, effective task delegation, structured long- and short-term training, and a strong focus on employee motivation to improve job performance in public joint-stock companies
Analyzing Business Strategies of Ayam Nelongso Using EFAS and IFAS: A Case Study of Culinary
Full text linkAyam Nelongso is a fast-food business that excels in offering affordable prices, distinctive flavors, and strong customer loyalty. However, to sustain growth amidst fierce competition and shifting consumer preferences, Ayam Nelongso must address operational weaknesses and leverage opportunities in digitalization and product diversification. Using the Triple Layered Business Model Canvas (TLBMC) approach, the integration of economic, social, and environmental aspects is analyzed to develop a holistic and sustainable strategy. The economic layer focuses on improving operational efficiency and market expansion through digitalization. The social layer emphasizes community engagement and customer experience, while the environmental layer highlights the adoption of eco-friendly practices. The integration of these layers demonstrates that with the right innovation and adaptation, Ayam Nelongso can maintain its economic performance while meeting modern consumer needs and contributing to sustainability
Evaluasi Efektivitas Sistem Informasi Akuntansi dalam Penyaluran KUR Mikro
Full text linkPenelitian ini difokuskan pada jenis Kredit Usaha Rakyat (KUR) Mikro, yang memiliki peran penting untuk mendukung sektor usaha kecil dan menengah di Indonesia. Melalui pendekatan kualitatif deskriptif, penelitian ini memiliki tujuan mengevaluasi penerapan Sistem Informasi Akuntansi pada KUR Mikro serta dampaknya terhadap presentase target sektor ekonomi terkait. Dengan mengumpulkan data melalui wawancara langsung, penulis berharap dapat menggambarkan secara rinci bagaimana program KUR Mikro dijalankan, persepsi dan pengalaman para penerima kredit, serta kontribusinya terhadap pertumbuhan ekonomi loka
Pengaruh Disiplin Terhadap Produktivitas Kerja Karyawan PDAM Tirta Sakti Kabupaten Kerinci
Full text linkThis research aims to conduct a study on discipline with the work productivity of employees of PDAM Tirta Sakti Sitinjau Laut Branch, in this study amounted to 33 people from PDAM Tirta Sakti Sitinjau Laut Branch employees. The results showed that there was an influence between discipline on the work productivity of employees of PDAM Tirta Sakti Sitinjau Laut Branch, Kerinci Regency with a strong influence category