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All Journal BALANCE Jurnal Akuntansi dan Bisnis Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Optima : Jurnal Ilmiah Agribisnis, Ekonomi dan Sosial Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) JAMMI International Journal of Social Science, Education, Communication and Economics Husnayain Business Review JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Expensive: Jurnal Akuntansi dan Keuangan Journal of Economics and Social Sciences The Es Economics and Entrepreneurship The Eastasouth Management and Business JURNAL ALAMIAH International Journal of Economics, Management and Accounting Surya : Jurnal Pengabdian Kepada Masyarakat JPM MOCCI : Jurnal Pengabdian Masyarakat Ekonomi, Sosial Sains dan Sosial Humaniora, Koperasi, dan Kewirausahaan JPM International Journal of Law, Policy and Governance Adpebi International Journal of Multidisciplinary Sciences
Sudarma, Ade
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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Pengaruh Pembebasan BBNKB, Tingkat Pendapatan dan Program Pemutihan PKB terhadap Kepatuhan wajib pajak (studi kasus wajib pajak di kota sukabumi) Ferlina Sukma Syafitri; Sudarma, Ade; Himawan, Irfan Sophan
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 16 No. 2 (2024): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : LPPM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v16i2.3208

Abstract

Kepatuhan wajib pajak merupakan salah satu masalah paling penting dalam meningkatkan pendapatan daerah, namun rendahnya tingkat kepatuhan seringkali menjadi kendala dalam optimalisasi penerimaan pajak. Untuk mengatasinya pemerintah telah mengeluarkan program untuk meringkankan beban wajib pajak dengan menghapus denda pajak seperti program pemutihan dan pembebasan BBNKB tujuannya untuk mendorong wajib pajak dalam membayar pajaknya. Selain itu, tingkat pendapatan juga dapat memengaruhi kepatuhan pajak secara internal. Tujuan penelitian ini untuk menganalisis apakah ada pengaruh dari program pemerintah yang bertujuan meringankan beban wajib pajak, seperti program pemutihan dan pembebasan BBNKB, serta faktor internal seperti tingkat pendapatan terhadap kepatuhan wajib pajak. Penelitian ini menggunakkan pendekatan kuantitatif dengan teknik pengambilan sampel menggunakan non probability sampling yaitu Accidental sampling di mana sampel diambil secara kebetulan dari individu yang dijumpai peneliti jika dianggap sesuai sebagai sumber data. Sampel penelitian ini sebanyak 100 responden wajib pajak dikota sukabumi. Data di analisis menggunakan teknik regresi linier berganda dengan menggunakan aplikasi SPSS versi 29. Hasil penelitian menunjukkan jika Pembebasan BBNKB, Tingkat Pendapatan, Program Pemutihan PKB secara parsial berpengaruh berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dikota sukabumi. Secara simultan Pembebasan BBNKB, Tingkat Pendapatan, Program Pemutihan PKB berpengaruh signifikan terhadap kepatuhan wajib pajak dikota sukabumi.
Handling Non-Performing Loans: Case Studies on Pt. BPR Supra Artapersada Cibeber Branch Balqista, Nur Prasida; Sudarma, Ade; Kartini, Tina
Adpebi International Journal of Multidisciplinary Sciences Vol. 2 No. 2 (2023)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijms.v2i2.659

Abstract

People's Credit Bank is a banking institution that prioritizes lending services to the public. The distribution will be accompanied by credit risk, namely the emergence of non-performing loans. This study aims to determine the handling of non-performing loans at PT. BPR Supra Cibeber Branch. The research method used is to use qualitative methods by conducting observation techniques, in-depth interviews, and documentation. The results of the study showed an increase in NPL in 2022 by 1.37%, while the distribution of working capital decreased by 6.05%. In terms of handling non-performing loans PT. BPR Supra Artapersada Cibeber Branch implements several efforts, namely by conducting intensive visits to debtors, providing warning letters 1-3, making 3R efforts (Rescheduling, Reconditioning, Restructuring), taking over collateral, and writing off books for debtors.
Analyze Brand Ambassadors and Advertising Through Brand Image on Buyer Decisions: (Case Study: Purchase of BTS Meal at Mcdonald's Sukabumi) Fauziah, Rossa Amalia; Siwiyanti, Leonita; Sudarma, Ade
The Es Economics and Entrepreneurship Vol. 3 No. 02 (2024): The Es Economics And Entrepreneurship (ESEE)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esee.v3i02.390

Abstract

The purpose of this study is to see how advertising and brand representation influence consumer purchasing decisions, both directly and through brand image as a mediating variable. The background of the study was McDonald's strategic collaboration with BTS, which capitalized on the group's global popularity to attract customers through BTS Meal products. This phenomenon shows how marketing elements are crucial in influencing consumer behavior, especially children. This study used a quantitative approach with primary data collected through questionnaires. Respondents were customers who had purchased the BTS Meal at McDonald's Sukabumi. Structural Equation Model (SEM) was used to analyze the data. The study showed that advertising and brand ambassadors have a significant influence on the formation of brand image, which in turn affects consumers' decision to purchase goods. Advertising has a direct impact, but brand ambassadors do not. The implications of this study suggest companies should prioritise marketing strategies that utilise innovative and consistent advertising if they want to build a strong brand reputation. The right brand ambassador can enhance brand reputation, but to influence purchasing decisions directly, a more comprehensive strategy must be integrated. The results offer guidelines for other businesses to create successful marketing campaigns that utilise the synergy of branding elements to enhance brand appeal and increase consumer loyalty. To build stronger emotional connection with consumers, the study emphasises the importance of understanding the social and cultural dynamics of the target market.
Analysis of e-WOM and Product Quality on Online Purchase Intention Through Brand Image Mediation: (Case Study: Tokopedia Online Buying Interest in Sukabumi City) Rahmatullah, Irfan; Siwiyanti, Leonita; Sudarma, Ade
The Eastasouth Management and Business Vol. 3 No. 02 (2025): The Eastasouth Management and Business (ESMB)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esmb.v3i02.420

Abstract

This study seeks to examine the impact of Electronic Word of Mouth (e-WOM) and product quality on online purchase intention, with brand image serving as a mediating variable. The focus of the research is users of the Tokopedia e-commerce platform in Sukabumi City. This study uses a quantitative approach by collecting data through questionnaires from 100 respondents who have made at least two purchases on Tokopedia. The data analysis approach employed was the Structural Equation Modelling Partial Least Square (SEM-PLS) method. The findings indicate that electronic word-of-mouth and product quality significantly impact brand image, although do not directly affect online purchase intention. The brand image has been demonstrated to buffer the relationship between e-WOM and product quality with online purchase intention. Positive reviews and a strong brand image increase consumer trust and drive purchase decisions. This research provides practical implications for e-commerce businesses to take advantage of positive reviews, maintain product quality, and build a brand image to increase consumer loyalty.
Pengaruh Stres Tekanan Ketaatan Terhadap Pencegahan Kecurangan Akuntansi Putri, Julieta Amartya; Ismatullah, Ismet; Sudarma, Ade
Jurnal Akuntansi UMMI Vol. 2 No. 1 (2021): : Jurnal Akuntansi UMMI
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v2i1.1355

Abstract

The aim of this study determines the influence of stress obedience pressure on accounting fraud prevention. The variables used in research are stress obedience pressure and accounting fraud prevention. The data used is the primary data collected through questionnaires dissemination. Research samples were obtained by 36 people who work on BJB bank of Sukabumi branch with nonprobability sampling methods and saturated sampling technique. Data analysis method used the Structure of the SEM-PLS with WarpPLS Program 5.0. Based on research results : (1) Stress Obedience Pressure affect to Accounting Fraud Prevention, indicated by β = -0,485 and significant value of 0,001. (2) Based on the hypothetical test it shows that Stress Obedience Pressure affect to Accounting Fraud Prevention by 23% the remaining 77% is affected by other unstudied factors in this research.
Peningkatan Kompetensi Manajemen SDM UMKM Berbasis Ekonomi Kreatif Estiana, Ria; Pramulanto, Himawan; Akhmad, Jaenudin; Maulida, Sofia; Hamzah, Hamzah; Ridwansyah, Muhammad; Sudarma, Ade
Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2025): Januari-JPM
Publisher : PDPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58818/jpm.v3i1.85

Abstract

Kegiatan pengabdian kepada masyarakat dengan tema Peningkatan Kompetensi Manajemen SDM UMKM Berbasis Ekonomi Kreatif di Kabupaten Kuningan bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku UMKM dalam mengelola sumber daya manusia (SDM) secara efektif. Program ini mencakup pelatihan, pendampingan, dan penerapan fungsi-fungsi manajemen SDM seperti rekrutmen, pengembangan kompetensi, serta evaluasi kinerja, dengan pendekatan berbasis ekonomi kreatif. Pelaksanaan kegiatan melibatkan identifikasi kebutuhan UMKM, penyusunan materi pelatihan yang aplikatif, dan evaluasi hasil implementasi di lapangan. Hasilnya menunjukkan peningkatan kesadaran dan kemampuan pelaku UMKM dalam mengelola SDM secara strategis, termasuk pemanfaatan teknologi digital untuk mendukung efektivitas pengelolaan. Kegiatan ini diharapkan dapat memberikan dampak positif yang berkelanjutan bagi kinerja UMKM, sehingga mampu bersaing di era digital dan berkontribusi lebih besar terhadap perekonomian daerah.
The Effect of Financial Literacy and Entrepreneurial Competence on The Performance of Micro, Small and Medium Enterprises (MSMES) Sari, Rahayu Permata; Sudarma, Ade; Suherman, Acep
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 1 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i1.797

Abstract

This study aims to analyze the influence of financial literacy and entrepreneurial competence on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Sukaraja Market, Sukabumi Regency. The approach used is quantitative with descriptive and verifiable methods. The sample in this study amounted to 187 respondents who were selected using the purposive sampling technique. Data collection was carried out through questionnaires and interviews, while the data analysis technique used multiple linear regression preceded by tests of validity, reliability, and classical assumptions. The results of the study show that financial literacy has a positive and significant effect on the performance of MSMEs. This means that the higher the understanding of business actors in managing finances, the better their business performance. In addition, entrepreneurial competence also has a positive and significant effect on the performance of MSMEs, which reflects the importance of innovation, managerial, and decision-making skills in supporting business success. Simultaneously, these two variables explain 65% variation in MSME performance. These findings confirm that increasing financial literacy and entrepreneurial competence is a strategic factor in strengthening the competitiveness and sustainability of local MSMEs. This research provides practical implications for policymakers and business actors in designing MSME empowerment programs.
Audit Manajemen Dalam Menilai Efektivitas Atas Fungsi Sumber Daya Manusia Pada DP2KBP3A Kota Sukabumi Lediyanti, Dila; Nugroho, Gatot Wahyu; Sudarma, Ade
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 6 No. 2 (2025): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v6i2.3856

Abstract

This study aims to evaluate the effectiveness of human resource functions through management audits at the Population Control, Family Planning, and Women's Empowerment and Child Protection Agency (DP2KBP3A) of Sukabumi City. The research method used is a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation. The research findings indicate that the audit process was conducted systematically by the Human Resources Development and Management Agency (BKPSDM). The implementation of human resource management functions has been carried out in accordance with regulations; however, issues such as inappropriate staff placement and work discipline were still identified. Follow-up actions include training for new employees and improving the supervision system; however, further refinement of policies and technology is still required. Overall, management audits play a crucial role in enhancing the effectiveness of human resource management within the DP2KBP3A of Sukabumi City.
Analisis Interpersonal Justice dan Store Atmosphere yang Dimediasi oleh Prior Experience terhadap Revisit Intention: (Studi Kasus Café se Kecamatan Cibadak) Santika, Fidea; Siwiyanti, Leonita; Sudarma, Ade
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 6 No. 2 (2025): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v6i2.3915

Abstract

This study aims to analyze the influence of interpersonal justice and store atmosphere on repeat visit intentions, based on customers' previous experiences at cafes in the Cibadak District. The research method employs a quantitative approach, collecting data through questionnaires distributed to café customers, to obtain perception data on fairness, atmosphere, experience, and intention to repeat visits. Data analysis was conducted using statistical techniques to examine the causal relationship between variables and assess the mediating role of customer experience. The results indicate that interpersonal fairness has a positive and significant impact on the customer experience, directly increasing repeat visitor intent. In addition, the store atmosphere also makes a positive contribution indirectly by strengthening the customer experience, but the direct influence of the store atmosphere on visitor intent is not significant. Previous experience has proven to be an important mediator in strengthening the relationship between interpersonal justice and the store atmosphere against repeat visit intentions. The practical implications of these findings highlight the importance of café managers to prioritize the quality of interpersonal interactions and create a comfortable and engaging store atmosphere to maintain customer loyalty. This research contributes theoretically by enriching the service marketing literature, especially in the context of local consumer behavior in the café industry. These findings provide new insights for the development of a holistic, integrated customer experience-based marketing strategy in the face of increasingly fierce business competition.
Pengaruh Stres Tekanan Ketaatan Terhadap Pencegahan Kecurangan Akuntansi Putri, Julieta Amartya; Ismatullah, Ismet; Sudarma, Ade
Jurnal Akuntansi UMMI Vol. 2 No. 1 (2021): : Jurnal Akuntansi UMMI
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v2i1.1355

Abstract

The aim of this study determines the influence of stress obedience pressure on accounting fraud prevention. The variables used in research are stress obedience pressure and accounting fraud prevention. The data used is the primary data collected through questionnaires dissemination. Research samples were obtained by 36 people who work on BJB bank of Sukabumi branch with nonprobability sampling methods and saturated sampling technique. Data analysis method used the Structure of the SEM-PLS with WarpPLS Program 5.0. Based on research results : (1) Stress Obedience Pressure affect to Accounting Fraud Prevention, indicated by β = -0,485 and significant value of 0,001. (2) Based on the hypothetical test it shows that Stress Obedience Pressure affect to Accounting Fraud Prevention by 23% the remaining 77% is affected by other unstudied factors in this research.
Co-Authors Acep Suherman Aeni, Silvia Akhmad, Jaenudin Alhidayatullah Andri Indrawan Anggraeni, Sherlyana Arissetyanto Nugroho Aulia Ananda, Cindy Aznita, Indah Fatimah Balqista, Nur Prasida Candra Pertala, Erik Casmita Pujiharto, Yaya Ruhenda Derriawan Derriawan, Derriawan Dine Meigawati Effendi, Yudi Nugraha Evi Martaseli Fauziah, Rossa Amalia Ferlina Sukma Syafitri Gatot Wahyu Nugroho Hamzah Hamzah Hartono Hartono Hendra Tanjung Himawan Pramulanto Idang Nurodin Irfan Sophan Himawan Ismet Ismatullah Lediyanti, Dila Leonita Siwiyanti Maulida, Sofia Mayulida, Seny Muhammad Khairul Amal Muhammad Ridwansyah Pertala, Erik Candra Putri, Julieta Amartya Rahmat, Muhammad Imdadun Rahmatullah, Irfan Rengga Gunawan, Alif Ria Estiana Santika, Fidea Sari, Rahayu Permata Sri Rahayu, Anisa Sulistiana, Alivia Tina Kartini Wahyu Nugroho, Gatot Zhafirah, Luthfiah