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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Manajemen Magister Darmajaya Measurement : Jurnal Akuntansi JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Jurnal Ilmiah Professional Indonesia Jurnal Ekobistek SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) JURNAL PUNDI Jurnal Mantik eCo-Buss Bakti Cendana: Jurnal Pengabdian Masyarakat JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal EMA (Ekonomi Manajemen Akuntansi) Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Ilmiah Wahana Pendidikan Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Economic Reviews Journal JUPADAI : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Ibnu Sina Conference on Business, Social Sciences and Technology (CoNeScINTech) Jurnal Penelitian Pendidikan Indonesia
E Janrosl, Viola Syukrina
Universitas Putera Batam
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : eCo-Buss

 1 
Analisis Faktor Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Batam Kristina Kristina; Viola Syukrina E Janrosl
eCo-Buss Vol. 4 No. 3 (2022): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v4i3.304

Abstract

Tax is one of the sources of state revenue that is obligatory and used for state needs which is very important for the development of the Unitary State of the Republic of Indonesia and aims to improve mutual welfare. The Riau Islands Provincial Government has also felt the impact of the corona virus from the Regional Original Revenue sector or what is often called PAD, namely the decline in revenue from Motor Vehicle Tax Revenue. The sampling method in this study used a non-probability sampling method which was distributed to 100 respondents and the data analysis technique in this study used factor testing, data quality testing, classical assumption testing, multiple linear regression testing and hypothesis testing. By using SPSS version 25 program. The results of this study indicate that tax knowledge has a positive effect and tax quality, technology utilization, taxation taxes and taxpayer awareness have no positive effect on motor vehicle taxpayer compliance. Knowledge, tax service quality, technology utilization, mandatory tax sanctions, and taxpayer awareness simultaneously have a positive effect on taxpayer compliance in Batam City
Analysis of the Impact of Profitability and Working Capital on Company Value Handra Tipa; Neni Marlina Br Purba; Viola Syukrina E Janrosl
eCo-Buss Vol. 5 No. 2 (2022): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v5i2.583

Abstract

One very calculated criterion for determining a company's performance is its market value. The more the company value in a corporation, the happier rational investors will be. Investors will feel more comfortable making investments if a company's worth is high enough because it will indirectly result in significant rewards for the investors. Fundamental elements of the business, such as firm capital and profitability ratios, have a significant impact on fluctuations or changes in the value of the company (return on investment). financial ratios such as return on equity (ROE). The worth of the company in the capital market will decline as the financial ratio or the company's profitability as a percentage, which will also reduce investors' interest in the company. The manufacturing firms in the food and beverage industry that were listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020 make up the study's population. The study's findings indicate that although there has been research on working capital and business value, there is no conclusive evidence of a connection. There is a strong correlation between return on assets and company value in the food and beverage industry
Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Program Akuntansi Untuk Berkarir Sebagai Konsultan Pajak Juliana; Viola Syukrina E Janrosl
eCo-Buss Vol. 5 No. 3 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v5i3.652

Abstract

Accounting is one of the majors that is in great demand by students in both public and private universities. Students enroll in accounting majors for a variety of reasons, including perceptions of a bright future for work, social prestige and economic progress. Professional accounting education will shape students to become experts in their field. The purpose of this study was to examine how perceptions, motivation, self-efficacy and labor market considerations can influence the career interests of accounting program students for careers as tax consultants. The research method used in this research is a quantitative research design, with primary and secondary data sources. The population in this study involved several students majoring in Accounting at tertiary institutions in Batam City in odd semesters totaling 612. In this study the technique of determining the sample size used the slovin formula with a total of 242 respondents. In this study, the sampling method used is a combination of non-probability sampling and purposive sampling approaches. Data analysis techniques used validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, coefficient of determination analysis (R2), t test and f test. The results of the study state that perceptions, motivation, self-efficacy and labor market considerations can partially and simultaneously positively and significantly influence the career interest of accounting program students for a career as a tax consultant
Analisis Perilaku Wajib Pajak dan Penerapan E-Filling Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Batam Selatan Naomi Angel S; Viola Syukrina E Janrosl
eCo-Buss Vol. 6 No. 1 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i1.677

Abstract

Pembayaran pajak merupakan salah satu bentuk kewajiban pemerintah dan keikutsertaan wajib pajak dalam pelaksanaan kewajiban perpajakan secara langsung dan bersama-sama untuk pembangunan nasional dan pembiayaan negara. Di Indonesia, wajib pajak orang pribadi hanya memiliki tingkat kepatuhan 60 sampai 70%, persentase ini belum termasuk wajib pajak pemerintah atau badan. Tim Sosialisasi E-Filling KPP Pratama Batam menyampaikan bahwa banyak wajib pajak yang tidak mengetahui dan tidak memiliki pengetahuan tentang cara penggunaan E-Filling. Metode penelitian menggunakan kuantitatif dengan jumlah sampel 100, Teknik analisis dengan menguji deskriptif, asumsi klasik dan hipotesis, Perilaku Wajib Pajak memberikan pengaruh pada Kepatuhan WPOP, perilaku Wajib Pajak memberikan pengaruh pada Kepatuhan WPOP, ada pengaruh terhadap Penerapan E-Filling atas Kepatuhan Wajib Pajak Orang Pribadi dan Perilaku Wajib Pajak dan Penerapan E- Filling ada pengaruh pada Kepatuhan Wajib Pajak Orang Pribadi secara stimulant.
Co-Authors Annisa Anugrah Maulidina Argo Putra Prima Dessy Eka Sari Diah Anggraini Asri Ningrum Dorasi Yulidia Nababan Efriyenti, Dian Efriyenti, Dian Efriyenty, Dian Elsya Pakaria Loyda Framita Framita Handra Tipa Hotma Uli Simatupang Imran Aslan Joyce Lim Juliana Juliana Seve Nengshy R Kamilatus Sholikah Khadijah Khadijah Khadijah Kiki Futich Rosida Kristina Kristina Naomi Angel S Nurhidayah Dalimunthe Poluan, Merlin Purba, Neni Marlina BR Rita Anggraini Sofie Tessa Tuwonaung Sri Afridola Sri Zetli Tiurmaulina Sinaga Triana Amanda Rustan Y Yuliadi Yuliadi Yuliadi Yuliadi Yuliadi Yuliadi Yuliani Yuliani