Pengaruh Tingkat Literasi Keuangan Syariah dan Kepercayaan Masyarakat terhadap Minat Menabung di Bank Syariah

The purpose of this study was to study the level of Islamic financial literacy and public confidence in the interest in saving in Islamic banks. The variables in this study are the level of Islamic financial literacy (X1), public trust (X2), and interest in saving (Y).The method of this study is descriptive quantitative approach. The data source of this study are primary data obtained by distributing questionnaires. Respondents taken are residents in the city of Bandung, with samples domiciled in the city of Bandung and at least 17 years old. The data analysis technique uses multiple linear regression analysis. The results showed that the variable level of islamic financial literacy and public trust has positive effect in the interest in saving in Islamic banks. The findings in this study provide a reference to Islamic banks, the level of literacy and public trust regarding interest in saving, therefore Islamic banks must socialize to the public.

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Pengaruh Pelayanan Fiskus dan Sikap Wajib Pajak Terhadap Kepatuhan Wajib Pajak (Wajib Pajak Orang Pribadi Di Kota Bandung Tahun 2016)

EKONIKA Jurnal Ekonomi Universitas Kadiri ◽

10.30737/ekonika.v5i2.1095 ◽

2020 ◽

Vol 5 (2) ◽

pp. 243

Author(s):

Heriyah Heriyah

Keyword(s):

Linear Regression Analysis ◽

Tax Compliance ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Probability Sampling ◽

Analysis Technique ◽

Independent Variable ◽

Questionnaire Method ◽

The City ◽

Positive Effect

The number of taxpayers is increasing from year to year but there are still obstacles that can hinder efforts to increase the tax ratio, which becomes an obstacle is tax compliance. Several factors that can affect taxpayer compliance taken in this study are fiscal services and taxpayer attitudes. This research was conducted to assess the level of taxpayer compliance, especially individuals in the city of Bandung by using this independent variable. Fiscal service variables and taxpayer attitudes were chosen because they tend to be more in line with individual taxpayers than other variables. Because these two variables are directly related to how individual taxpayers will determine the attitude of taxpayers on taxpayer compliance and individual taxpayers with tax authorities, in this case taxpayer services on taxpayer compliance. The population in this study is an individual taxpayer who is in the city of Bandung. Based on data obtained from five Primary Tax Offices in Bandung until 2016, there were 749,929 people who were personal taxpayers. Not all effective individual taxpayers obey the existing rules, so that the research is carried out because of their large number, therefore for time and cost efficiency sampling is carried out. Sampling was conducted on 400 people using probability sampling methods. The primary data collection method used was a questionnaire method, while the data analysis technique used in this study was multiple linear regression analysis. Based on the results of the analysis carried out, it is concluded that fiscal services and taxpayer attitudes have a significant positive effect on taxpayer compliance either simultaneously or partially. Jumlah wajib pajak dari tahun ke tahun semakin meningkat tetapi masih ada kendala yang dapat menghambat upaya peningkatan rasio pajak, yang menjadi kendala adalah kepatuhan pajak (tax compliance). Beberapa faktor yang dapat mempengaruhi kepatuhan wajib pajak yang diambil dalam penelitian ini adalah pelayanan fiskal dan sikap wajib pajak. Penelitian ini dilakukan untuk menilai tingkat kepatuhan wajib pajak, terutama orang pribadi di kota Bandung dengan menggunakan variabel independen ini. Variabel pelayanan fiskal dan sikap wajib pajak dipilih karena cenderung lebih sesuai dengan wajib pajak orang pribadi dibandingkan dengan variabel lain. Karena kedua variabel tersebut berhubungan langsung dengan bagaimana wajib pajak orang pribadi akan menentukan sikap wajib pajak pada kepatuhan wajib pajak dan wajib pajak orang pribadi dengan otoritas pajak dalam hal ini layanan wajib pajak pada kepatuhan wajib pajak. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang berada di Kota Bandung. Berdasarkan data yang diperoleh dari lima Kantor Pajak Pratama di Bandung hingga 2016 tercatat sebanyak 749.929 orang yang merupakan wajib pajak pribadi. Tidak semua wajib pajak perorangan yang efektif tunduk pada aturan yang ada, sehingga pada penelitian yang dilakukan karena jumlah mereka yang besar, oleh karena itu untuk efisiensi waktu dan biaya dilakukan pengambilan sampel. Pengambilan sampel dilakukan pada 400 orang dengan menggunakan metode probability sampling. Metode pengumpulan data primer yang digunakan adalah dengan metode kuesioner, sedangkan teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi linier berganda. Berdasarkan hasil analisis yang dilakukan maka diperoleh kesimpulan bahwa jasa fiskal dan sikap wajib pajak berpengaruh positif signifikan terhadap kepatuhan wajib pajak baik secara simultan maupun parsial.

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PENGARUH FINANCIAL LITERACY, LIFE STYLE, LOCUS OF CONTROL DAN DEMOGRAFI TERHADAP PERILAKU KONSUMTIF GENERASI MILENIAL DI KOTA SUBANG

JASS (Journal of Accounting for Sustainable Society) ◽

10.35310/jass.v2i02.671 ◽

2021 ◽

Vol 2 (02) ◽

Author(s):

Dilasari Dilasari ◽

Sri Mulyati ◽

Asep Kurniawan

Keyword(s):

Locus Of Control ◽

Financial Literacy ◽

Life Style ◽

Millennial Generation ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Consumption Behavior ◽

Analysis Technique ◽

Consumptive Behavior ◽

The City

This study aims to determine the effect of financial Literacy, Life style, Locus of control and demographics on the consumption behavior of millennial generation in the city of Subang. Consumptive behavior is an action that prioritizes desires rather than needs, therefore consumption activities are actions taken to meet needs, if consumption is excessive, a consumptive behavior will occur.This research was conducted to the millennial generation in the city of Subang, aged 20 - 35 years in 2020. The method used in this study is a quantitative method. The number of samples in this study were 200 people, sampling using nonprobability sampling techniques with a purposive sampling approach. The data analysis technique used in this study is multiple linear regression analysis. The results of this study conclude that simultaneous financial literacy, life style, locus of control, and demographics influence the consumptive behavior of millennials in Subang City, Whereas according to the results of the hypothesis partially financial literacy variables, life style, positive and significant influence on consumptive behavior of millennial generation in Subang, locus of control variables have a negative and significant effect on consumptive behavior of millennial generation in Subang, while demographic variables (gender), and demographic (income) does not affect the consumption behavior of millennial generation in the city of Subang.

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Pengaruh Kepemimpinan dan Disiplin Kerja Terhadap Kinerja Karyawan: Studi Kasus PT Sucofindo Palembang Indonesia

MBIA ◽

10.33557/mbia.v18i1.326 ◽

2019 ◽

Vol 18 (1) ◽

pp. 76-84

Author(s):

Muhammad Idris ◽

Dian Novita Sari

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Random Sampling ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Collection Method ◽

Analysis Techniques ◽

Analysis Technique

The problem in this study is whether there is an influence of leadership and work discipline on the employees’ performance of PT.Sucofindo Palembang City. This research includes associative research. The sample in this study were 88 respondents, with propotionate random sampling analysis technique. The data used were primary data and secondary data. Data collection method through questionnare. Analysis techniques using multiple linear regression analysis, F test (Simultaneoys) and t test (partial) and determination coeffiecient. The results show that there is influence of leadership and work discipline on the performance of PT.Sucofindo Palembang City.

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PENGARUH PEMBELAJARAN INSERT EKONOMI SYARIAH, PENGETAHUAN PRODUK, LINGKUNGAN SOSIAL DAN RELIGIUSITAS TERHADAP MINAT MENABUNG DI BANK SYARIAH

ISTITHMAR: Jurnal Pengembangan Ekonomi Islam ◽

10.30762/itr.v5i2.3367 ◽

2021 ◽

Vol 5 (2) ◽

Author(s):

Nur Lita Faridah ◽

Luqman Hakim ◽

Tri Sudarwanto

Keyword(s):

Social Environment ◽

Quantitative Research ◽

Linear Regression Analysis ◽

Boarding School ◽

Multiple Linear Regression Analysis ◽

Product Knowledge ◽

Islamic Banks ◽

Ex Post ◽

Analysis Technique ◽

Ex Post Facto

This study aims to analyze the effect of the research variables including the insertion of Islamic economics, product knowledge, social environment and religiosity on interest in saving at Islamic banks in high school/MA students at Darul Ulum Islamic Boarding School. This research is a quantitative research using ex-post facto method. The population and sample in this study were students of SMA/MA Darul Ulum Islamic Boarding School class XI IIS with a total of 378 and the number of samples used was 100 students. Data collection techniques using a questionnaire. The data analysis technique used multiple linear regression analysis. The results showed that the insertion of Islamic economics learning and the social environment had a significant effect on students' saving interest in Islamic banks, while product knowledge and religiosity variables had no effect on interest in saving in Islamic banks. Simultaneously, the insertion of Islamic economics learning, product knowledge, social environment and religiosity affect the interest in saving in Islamic banks in the students of the Darul Ulum Islamic Boarding School Jombang.Key word: Economic Learning Insert Sharia Economics, Product Knowledge, Social Environment, Religiosity, Interest in Savings in Islamic Banks

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PENGARUH PENGALAMAN AUDIT, PENGETAHUAN MENDETEKSI KEKELIRUAN, INDEPENDENSI DAN AUDIT TENURE PADA AUDIT JUDGMENT

E-Jurnal Akuntansi ◽

10.24843/eja.2018.v23.i03.p21 ◽

2018 ◽

pp. 2175

Author(s):

Made Ayu Oktaviana ◽

Maria Mediatrix Ratna Sari

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Sampling Method ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Collection Method ◽

Audit Judgment ◽

Analysis Technique ◽

Public Accountant

The purpose of this research was to obtain empirical evidence on the influence of audit experience, knowledge of detecting errors, independence and audit tenure on audit judgment. This research was conducted at Public Accountant Office in Bali area and registered in IAPI year 2017 with primary data collection method that is questioner. The number of samples analyzed by 44 respondents, and using purposive sampling method. The analysis technique used is Multiple Linear Regression Analysis. The final result of the research states that the higher the audit experience the more accurate audit judgment. Increasing the knowledge detecting errors an auditer so audit judgment is more accurate. The higher the independence of an auditor the audit judgment is more accurate. The more audit tenure an auditer the audit judgment more accurate.

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PENGARUH TINGKAT PENDIDIKAN TERHADAP PRESTASI KERJA KARYAWAN

Progress: Jurnal Pendidikan, Akuntansi dan Keuangan ◽

10.47080/progress.v2i1.488 ◽

2019 ◽

Vol 2 (1) ◽

pp. 47-56

Author(s):

Iba Gunawan ◽

Muhamad Riza

Keyword(s):

Work Performance ◽

Employee Performance ◽

Hypothesis Test ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Education Level ◽

T Test ◽

Employee Education ◽

Variable Level ◽

Analysis Technique

Indonesia Power UP Suralaya Cilegon as one of the State-Owned Enterprises currently employs as many as 733 people with various expertise and education levels.With the large number of employees/worker involved in the company PT. Indonesia Power UP Suralaya Cilegon, researchers are interested in reviewing or knowing whether there is a significant influence on the level of education on the work performance of employees in the company. The method used in this research is descriptive method with quantitative analysis. The sample in this study were 110 employees from 733 employees of PT Indonesia Power UpSuralayaCilegon. Data collection techniques used are questionnaire methods. The data analysis technique used is multiple linear regression analysis technique with the hypothesis test used is the t test and F test. Based on the results of the study it can be concluded that (1) The results of the calculation of the percentage of employee education level taken based on the respondent's overall answer of 80% which shows that most of the employees in the company have high school / vocational education. 2) With a significance of 5% it can be obtained the price of r table 1.661. It turns out that r count is greater than r table (0.276> 1.661), so the Hypothesis is rejected so that the Education Level does not have a significant effect on Employee Performance. Judging from the results of the output on the analysis of the calculation of the t test above, it can be concluded that the variable level of employee education does not affect employee performance. This is because the value of t count> t table (-2.240 <1.661) or significance <0.05 (0.029 <0.05) so the hypothesis is rejected.

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Analisis Pengaruh PPn, PPnBM, dan PKB dengan Tarif Progresif Terhadap Daya Beli Konsumen Kendaraan Bermotor Roda Empat Di Makassar.

Journal of Accounting and Finance (JAF) ◽

10.52103/jaf.v1i1.119 ◽

2020 ◽

Vol 1 (1) ◽

pp. 86-101

Author(s):

Nurul Arfiah Hasibullah ◽

Mursalim Mursalim ◽

Muhammad Su'un

Keyword(s):

Motor Vehicle ◽

Linear Regression Analysis ◽

Value Added ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Purchasing Power ◽

The Public ◽

Analysis Technique ◽

The Government ◽

Positive Effect

Pajak adalah kewajiban yang harus dibayar oleh masyarakat pada pemerintah untuk kegiatan pembangunan di segala bidang, Pajak dapat dikatakan keharusan atau kewajiban yang dibayar oleh masyarakat pribadi maupund badan. Penelitian ini bertujuan untuk menganalisa pengaruh pengenaan pajak pertambahan nilai, pajak penjualan atas barang mewah dan Pajak kendaraan bermotor tarif progresif terhadap daya beli konsumen. Populasi penelitian ini adalah konsumen kendaraan bermotor roda empat yang ditemui di kantor Badan Pendapatan Daerah Sulawesi Selatan,Pengumpulan data menggunakan data primer yang diperoleh dari kuesioner dengan menggunakan sample Slovin,Teknik analisis data yakni analisis regresi linier berganda.Hasil peneltian yaitu pengenaan PPN tidak berpengaruh terhadap daya beli konsumen, PPnBM mempunyai pengaruh positif signifikan, serta PKB tarif progresif berpengaruh positif pada daya beli konsumen kendaraan bermotor roda empat. Taxes are obligations that must be paid by the public to the government for development activities in all fields. Taxes can be said to be imperatives or obligations paid by private and maupund bodies of society. This study aims to analyze the effect of the imposition of value added tax, sales tax on luxury goods and progressive motor vehicle tax on consumer purchasing power. The population of this study is four-wheeled motor vehicle consumers found in the office of the South Sulawesi Regional Revenue Agency. Collecting data using primary data obtained from a questionnaire using the Slovin sample, the data analysis technique is multiple linear regression analysis. consumer purchasing power, PPnBM has a significant positive effect, and PKB progressive tariffs have a positive effect on the purchasing power of consumers of four-wheeled vehicles.

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KUALITAS PRODUK DAN KUALITAS PELANAN SEBAGAI ANTASEDEN KEPUASAN PELANGGAN DALAM MEMBENTUK LOYALITAS PELANGGAN (Studi Pada Pelanggan Waroeng Spesial Sambal “SS” Cabang Veteran Yogyakarta)

Jurnal Fokus Manajemen Bisnis ◽

10.12928/fokus.v9i1.1547 ◽

2020 ◽

Vol 9 (1) ◽

pp. 14

Author(s):

Alo Rahmawati Mulyana ◽

Hendro Setyono

Keyword(s):

Customer Satisfaction ◽

Service Quality ◽

Product Quality ◽

Customer Loyalty ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Customer's Loyalty ◽

The City

The aim of study is to analyze about effect product quality and service quality on customer’s satisfaction to build customer’s loyalty at Waroeng Spesial Sambal “SS” in the branch of Veteran Yogyakarta. Population in this study are all consumers who make purchases at Waroeng Spesial Sambal “SS” the branch in the branch of Veteran Yogyakarta. While the sample in this study is a portion of consumers who have made purchases at least twice in the past year. The sampling technique uses purposive sampling. The data used in this study is primary data. The number of studies in this study were sixty samples in the city of Yogyakarta which were processed using multiple linear regression analysis and mediation analysis using SPSS 20 for windows. The results of the analysis in this study are: product quality dosen’t have a significant effect on customer satisfaction, service quality has a significant effect on customer satisfaction, customer satisfaction doesn’t have a significant effect on customer loyalty, product quality dosen’t have a significant effect on customer loyalty and service quality has a significant effect on customer loyalty of the two independentvariables dosen’t indicate a mediating relationship with customer satisfaction as a mediator variable.

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PENGARUH PENGAWASAN, AKUNTABILITAS DAN TRANSPARANSI KEUANGAN TERHADAP KINERJA PEGAWAI (STUDI KASUS PADA DINAS PERHUBUNGAN KOTA TIDORE KEPULAUAN)

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.03.19995.2018 ◽

2018 ◽

Vol 13 (04) ◽

Author(s):

Erick Try Putra Benawan ◽

David P. E. Saerang ◽

Winston Pontoh

Keyword(s):

Employee Performance ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Department Of Transportation ◽

Data Types ◽

Financial Accountability ◽

Data Source ◽

The City

This research aims to know (1) the supervision of the financial influence on performance the employees, (2) Financial accountability against the influence of the performance of the employees, (3) to know how the transparency of financialmagainst the performance of the employees, and (4) the influence of supervision, accountability and transparency of financial performance against employees. This research was carried out at the Department of transportation of the city of Tidore Islands with a total population of as many as 30 people. The technique of sampling the Sampling technique using Saturated where the entire population was used as a sample to the population of less than 30 people. Types of data used in the study is quantitative data types and data sources while the primary data source. Method of data collection is done using documentation and detailed questionnaire. Data analysis techniques using multiple linear regression analysis with the help of the program SPSS version 16.00. The results of this study suggest that (1) the supervision of the influential Financial significantly to the performance of the employees of the Department of transportation of the city of Tidore Islands, (2) significant influential financial accountability against staff performance Department of transportation city of Tidore Islands, (3) transparency of financial no effect significantly to the performance of the City Department of Transportation employee Tidore Islands.Keywords: Supervision, Accountability, Transparency, Employee Performance

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Pengaruh Penerapan Sistem E-Filling, Pengetahuan Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak (Studi pada Wajib Pajak Orang Pribadi yang Melakukan Kegiatan Usaha Bebas Di Bintaro Trade Center)

JRB-Jurnal Riset Bisnis ◽

10.35592/jrb.v3i1.977 ◽

2019 ◽

Vol 3 (1) ◽

pp. 20-29

Author(s):

Ahmad Burhan Zulhazmi ◽

Febrian Kwarto

Keyword(s):

Linear Regression Analysis ◽

Tax Compliance ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Tax Rates ◽

Questionnaire Data ◽

Filing System ◽

Analysis Technique ◽

Trade Center

This study aims to determine and analyze the influence of the application of e-filing systems, tax knowledge, and tax awareness to tax compliance. This study uses primary data obtained from questionnaire data distributed to respondents who are required to tax individuals who carry out free business activities at the Bintaro Trade Center (BTC). The sampling technique uses purposive sampling. The analysis technique uses multiple linear regression analysis. The results of this study indicate that simultaneously, the variable implementation of e-filing systems, knowledge of taxation and awareness of taxpayers on tax rates. Application of e-filing system and awareness of taxpayers to mandatory obligations, while knowledge of taxation does not involve taxpayer obligations.

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