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Journal : Jurnal Ekonomi Bisnis Dan Industri (EBI)

IMPLEMENTASI LEAN ACCOUNTING PADA PERUSAHAAN INDUSTRI Kanivia, Aan; Supriyadi, Agung; Putrie, Nidzma Adelia; Puspita, Baby Bernadetha
Jurnal EBI Vol 6, No 1 (2024): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52061/ebi.v6i1.242

Abstract

The traditional accounting system that can no longer adjust to the industrial company system encourages the birth of lean accounting. Lean accounting is an approach created to support the development of lean manufacturing by using systems and methods created based on lean principles, namely Visual Performance Measurement, Continuous Improvement (CI), Value Stream Costing, and Target Costing. The writing of this article aims to find out how the implementation of lean accounting in industrial companies. The method used in this research is the literature study method. The results of this study state that the implementation of lean accounting in industrial companies has a positive impact on company performance so that companies can save costs, reduce waste, improve operational efficiency, and help companies make the right decisions with accurate information.Key words: Lean accounting, Visual Performance Measurement, Continuous Improvement (CI), Value Stream Costing, and Target Costing.
PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) RUMAH SAKIT PERTAMINA CIREBON Sumarsana, Asep; Trisnawati, Iis; Supriana, Nana; Supriyadi, Agung
Jurnal EBI Vol 6, No 2 (2024): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52061/ebi.v6i2.312

Abstract

This research aims to determine the influence of autocratic leadership style and work motivation on Organizational Citizenship Behavior (OCB) at Pertamina Hospital Cirebon Distribution.Respondents in this study were employees of Pertamina Hospital Cirebon Distribution using multiple linear regression methods and SPSS analysis tools.The results of this research show that autocratic leadership style influences Organizational Citizenship Behavior (OCB) and work motivation also influences Organizational Citizenship Behavior (OCB).
LITERATURE REVIEW: DETERMINASI KEPATUHAN WAJIB PAJAK UMKM MELALUI DJP ONLINE Supriyadi, Agung; Chandra, Aditya Kurniawan; Lestari, Angelica Ivone Putri; Yanti, Febry Cristi; Gitama, Gytha Nurhana Dhea Praadha
Jurnal EBI Vol 5, No 2 (2023): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52061/ebi.v5i2.170

Abstract

Tax is one of the main sources of state revenue for Indonesia. However, the awareness level of taxpayers is still low and is a big problem for the state. This is evident from the fact that the number of MSMEs in Indonesia is greater than the number of taxpayers registered with the DGT, which is 8.71 million business units in 2022. Therefore, the DGT has developed DGT Online, which is a digital platform that allows MSMEs to manage and comply with their tax obligations electronically. This research was conducted to analyze how much influence DGT Online has, tax sanctions, taxpayer awareness, and service quality on the level of taxpayer compliance in fulfilling their obligations. The method used in this research is qualitative research with a literature study approach. The results of this study indicate that the application of technology in tax administration, such as e-Registration, e-Filing, and e-Billing, has a positive impact on the level of taxpayer compliance. This technology not only simplifies the process of reporting and paying taxes, but also improves the efficiency and accuracy of reporting, reduces the potential for errors, and provides significant benefits for taxpayers in fulfilling their tax obligations.Keywords: DJP Online, Taxpayer Compliance, Technology
PENGARUH BAURAN PEMASARAN TERHADAP KEPUTUSAN NASABAH DALAM MEMILIH PRODUK TABUNGAN PADA PT. BANK BNI 46 TUPAREV CABANG CIREBON Sumarsana, Asep; Supriyadi, Agung; Surono, Surono; Havidotinnisa, Siti; Atika, Atika
Jurnal EBI Vol 5, No 2 (2023): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52061/ebi.v5i2.168

Abstract

The purpose of this research is to analyze the effect of the marketing mix (Product, Price, Promotion, Location, People, Physical Facilities, and Process) on PT. Bank BNI Tuparev Cirebon Branch Office. This research was conducted at PT. Bank BNI Tuparev Cirebon Branch Office. Respondents of this study are savings customers of PT. Bank BNI Tuparev Cirebon Branch Office with a sample of 100 people. Research using multiple linear regression analysis with the help of SPSS. Conclusions from this study: 1. the marketing mix consisting of product, price/interest rate, promotion, location, people, physical evidence, and process together have a positive influence and significantly to customer decisions in choosing savings products at BNI Tuparev Bank Cirebon 2 Branch Office. Of the seven variables studied, only location and people have a positive and significant influence on customer decisions. 3. Other variables such as product, price/interest rate, promotion, physical evidence, and process do not show a significant effect on customer decisions. Therefore, companies need to focus on aspects of location and quality of employee service as an effort to increase the number of customers and improve customer decisions in choosing savings productsKey words: marketing mix, Saving Decision