Article Per Year (5 Year)
p-Index From 2019 - 2024
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This Author published in this journals
All Journal Innovation Business Management and Accounting Journal Jurnal Ekonomi, Manajemen, Akuntansi Taxation and Public Finance
Eni Reptiningsih
Universitas Bina Sarana Informatika
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Assessing the Shopee Consumer Decision Model Eni Reptiningsih
Innovation Business Management and Accounting Journal Vol. 2 No. 2 (2023): April - June
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i2.45

Abstract

This study seeks to determine the impact of brand awareness, brand loyalty, brand association, and perceived quality, on purchasing decisions made by Shoppes Jawa Barat customers. The non-probability sample method uses purposive sampling, which is based on the criteria of West Java Shoppee users and those who make purchases through the website or mobile application (Android). The research sample is 92 respondents. Analysis using multiple linear regression. The results showed that brand awareness, brand loyalty, brand association, and perceived quality have the greatest influence on customer purchasing decisions. These results indicate that the higher the level of brand awareness, brand association, and perceived quality held by Shopee customers in West Java, the more likely they are to make a purchase decision. However, a unique finding is that perceived quality does not play an important role in efforts to increase purchasing decisions for Shoopee products in West Java. In other words, these variables have an important contribution in shaping customer preferences and purchasing decisions.
Exploring Tax Strategies: Leverage and Firm Size Effect in Manufacturing Firms Khoerul Wafa; Ratiyah; Eni Reptiningsih; Hartanti
Taxation and Public Finance Vol. 1 No. 2 (2024): JUNE 2024
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v1i2.246

Abstract

The purpose of this study is to examine how leverage and firm size affect tax evasion in manufacturing companies that are listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. The lawful use of tax laws to lower tax obligations is known as tax avoidance. This practice has a substantial impact on state revenue, particularly in Indonesia where tax receipts are rising but the tax ratio stays low. Secondary data from financial reports of industrial firms is used in this study. By calculating business size using the natural logarithm of total assets and assessing leverage using the debt-to-asset ratio (DAR), it applies quantitative research approaches. The research results show that leverage has a significant influence on tax avoidance, where firms with higher levels of debt tend to carry out more tax reduction strategies because of the tax deduction from interest expenses. In contrast, firm size does not show a significant effect on tax avoidance, indicating that both large and small firms adopt similar tax avoidance measures. Managerial implications These findings emphasize the importance of regulatory oversight of corporate leverage and considering firm size in designing tax policies aimed at minimizing tax avoidance practices.
Prospek dan Tantangan Investasi Indonesia Pasca Pemberlakuan UU Cipta Kerja Sabaruddin Siagian; Eni Reptiningsih
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4164

Abstract

Penelitian ini bertujuan untuk mengetahui prospek dan tantangan investasi Indonesia pasca perberlakuan omnibus law Undang-Undang Cipta Kerja. Jenis penelitian menggunakan metode analisis deksriptif kualitatif, dengan menggunakan data sekunder. Hasil penelitian, prospek investasi Indonesia akan cerah atau meningkat signifikan dalam jangka panjang pasca pemberlakuan Undang-Undang Cipta Kerja serta meningkatkan ranking kemudahan berusaha atau easy of doing business atau EoDB. Prospek investasi yang meningkat signifikan ini selain karena pemberlakuan Undang-Undang-Undang Cipta Kerja, juga dikarenakan pertumbuhan ekonomi tinggi yang konsisten, daya dorong pengeluaran konsumsi tinggi, keunggulan sumber daya alam berlimpah. Tantangan investasi Indonesia, antara lain, ketidakpastian hukum berinvetasi, kurangnya konsistensi implementasi pemberlakuan Undang-Undang Cipta Kerja, masalah ketenagakerjaan, pengelolaan lahan dan peningkatan risiko sosial-politik pasca pilpres 2024.
Co-Authors Hartanti Khoerul Wafa Ratiyah Sabaruddin Siagian