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All Journal Journal of Economics, Management, Business And Accounting (JEMBA) Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Indonesian Research Journal on Education Innovative: Journal Of Social Science Research JURNAL PENGABDIAN KEPADA MASYARAKAT (ADI DHARMA) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi JIMIA JURNAL PENDIDIKAN, HUMANIORA, LINGUISTIK DAN SOSIAL (JAGADDHITA) KINERJA : Jurnal Ekonomi dan Bisnis Indonesian Journal of Strategic Management (IJSM)
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ANALISIS PROSEDUR PENGELOLAAN PENGADAAN BARANG (METODE PEMBAYARAN UP) DAN KEWAJIBAN PERPAJAKANNYA DI PENGADILAN TINGGI BANDUNG Al-ghifari, Luqman Ali; Gunardi, Gunardi; Kesumah, Priatna
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 4 No 2 (2025): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v4i2.204

Abstract

This study examines the Analysis of goods procurement procedures and the collection mechanism of Tax Obligations at Pengadilan Tinggi Bandung. Using a descriptive qualitative approach through interviews, observations, and document analysis, the research reveals that the institution has implemented a procurement system divided into two payment methods: Uang Persediaan (UP) for transactions below Rp10 million and SPM-LS for higher-value transactions. The procurement process demonstrates good governance in terms of planning, execution, and financial accountability. However, discrepancies were found in the reporting of PPh 22 periodic tax returns through the DJP Online system, attributed to human resource limitations, heavy workload of treasury staff, and technical issues with computer equipment. Regarding supervision, the role of the Tax Office was deemed suboptimal in monitoring compliance. The study recommends improvements to the electronic reporting system, human resource capacity building through training, and strengthening both internal and external monitoring mechanisms to ensure tax compliance.
PELATIHAN PEMBUATAN NPWP BAGI MAHASISWA PRODI AKUNTANSI SEMESTER 5 POLITEKNIK PAJAJARAN ICB BANDUNG DENGAN METODE PRAKTIK MENGGUNAKAN WEB PAJAK CORETAX Gunardi; Kesumah, Priatna
JURNAL PENGABDIAN KEPADA MASYARAKAT (ADI DHARMA) Vol 3 No 2 (2025): JURNAL PENGABDIAN KEPADA MASYARAKAT (ADI DHARMA)
Publisher : ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/adidharma.v3i2.210

Abstract

Community service is one form of implementing the Tri Dharma of Higher Education. This activity aims to improve students’ understanding and skills in creating a Taxpayer Identification Number (NPWP) online through the Coretax tax platform. The target participants were 25 fifth-semester students of the Accounting Study Program at Politeknik Pajajaran ICB Bandung. The method used was direct practice in online NPWP registration. The results showed that all participants were able to understand the procedures and successfully create their NPWP. Through this activity, students are expected to be better prepared to fulfill their tax obligations as taxpayers while also gaining additional competence in tax administration.
DINAMIKA MAKROEKONOMI INDONESIA, ANALISIS FAKTOR-FAKTOR PENENTU PERTUMBUHAN EKONOMI Gunardi; Gunardi, Gunardi; Veranita, Mira; Turyandi, Itto; Wahyudi, Wahyudi; Kesumah, Priatna; Hutahaean, Limbert; Framesthi, Dyah Bayu
IJSM Vol 8 No 2 (2025): Indonesia Journal of Strategic Management
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/64x43t32

Abstract

This research aims to analyze the determinants of Indonesia's economic growth using a qualitative approach. By understanding the complex relationships among macroeconomic variables, it is expected to provide more effective policy recommendations to promote sustainable economic growth. The analysis results indicate that monetary policy, investment, and labor market conditions play crucial roles in determining the direction of economic growth. A stable monetary policy contributes to increased purchasing power and domestic consumption. Additionally, foreign direct investment (FDI) serves as a primary driver of growth by enhancing infrastructure and technology. Despite challenges such as global uncertainty and commodity price fluctuations, opportunities for growth remain wide open through innovation and the adoption of new technologies
ANALISIS PROSEDUR PENGELOLAAN PENGADAAN BARANG (METODE PEMBAYARAN SPM-LS) DAN KEWAJIBAN PERPAJAKANNYA DI PENGADILAN TINGGI BANDUNG Ali Al-ghifari, Luqman; Gunardi, Gunardi; Kesumah, Priatna; Fauzany, Riffka
Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA Vol 4 No 1 (2025): JURNAL EKONOMI MANAJEMEN BISNIS dan AKUNTANSI : EMBA
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat (P3M) Politeknik Pajajaran ICB Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/emba.v4i1.440

Abstract

This scientific article focuses on the explanation of Analysis of Procurement Management Procedures and Tax Obligations at the Pengadilan Tinggi Bandung which aims to analyze its procurement system which has two payment methods, namely Surat Perintah Membayar-Langsung (SPM-LS) and to examine the management of income tax article 22 imposed on the procurement of goods by the government treasurer. The research method used is descriptive qualitative with data collection techniques through observation, interviews, documentation, and literature studies. The results of the study indicate that Pengadilan Tinggi Bandung has implemented procurement of goods and tax management quite well, but there are still obstacles in reporting the income tax article 22 Periodic Tax Returns caused by various things. The recommendations given include improving the integrated information system and consistency in tax reporting.
Pengaruh Penilaian Kinerja 360 melalui Kepuasan Kerja Terhadap Produktivitas Karyawan di PT PINDAD (Persero) Bandung Kesumah, Priatna
Indonesian Research Journal on Education Vol. 4 No. 2 (2024): irje 2024
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v4i2.680

Abstract

Penilaian kinerja yang dilakukan tidak hanya oleh atasan langsung dan diri sendiri tetapi juga dengan pihak-pihak lain dalam perusahaan (rekan kerja dan atau bawahan).  Sistem penilaian kinerja yang diterapkan dengan baik dan adil menimbulkan kepuasan kerja.  Dalam beberapa literatur menyebutkan bahwa kepuasan kerja karyawan dalam suatu organisasi dibutuhkan untuk meningkatkan produktivitas kerja dan kualitas pelayanan. Metode penelitian yang digunakan adalah metode penelitian deskriptif kualitatif, yaitu metode yang menguraikan pemecahan masalah berdasarkan fakta-fakta akurat dan kenyataan pada saat ini dan kemudian masalah-masalah tersebut dianalisis berdasarkan data-data yang terhimpun. Adapun teknik pengumpulan data yang digunakan menggunakan observasi, wawancara, studi pustaka dan studi dokumen, Pengujian hipotesis melalui perhitungan-perhitungan statistik, dilaksanakan melalui metode survey.  Responden mendapatkan beberapa pernyataan dalam bentuk kuesioner, yang terkait dengan faktor-faktor penilaian kinerja 3600, kepuasan kerja, dan produktivitas kerja karyawan. Tujuan dari penelitian ini adalah untuk mengetahui sejauh mana Pengaruh Penilaian Kinerja 3600 melalui Kepuasan Kerja Terhadap Produktivitas Karyawan Di PT PINDAD (Persero) Bandung.
ANALISIS KINERJA KEUANGAN PERUSAHAAN DITINJAU DARI RASIO KEUANGAN DAN DU PONT SYSTEM (PT. UNILEVER INDONESIA PERIODE 2019-2022) Patonah, Siti; Aisyah yulianti, Rini; Gunardi; Kesumah, Priatna
Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA Vol 2 No 2 (2024): JURNAL EKONOMI MANAJEMEN BISNIS dan AKUNTANSI : EMBA
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat (P3M) Politeknik Pajajaran ICB Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/emba.v2i2.157

Abstract

The aim of this study was to evaluate Perseroan Terbatas Unilever Indonesia Terbuka's financial performance through time series and trend analysis, financial ratio analysis, and the Du Pont System. This study used documentation-sourced secondary data that was acquired from pertinent literature investigations, along with data gathering methodologies. Focusing on the balance sheet and income statement of Perseroan Terbatas Unilever Indonesia Terbuka's annual financial statements for the 2019–2022 period available on the business's official website.Financial ratio analysis, which computes the ratios for activity, profitability, liquidity, and leverage, reveals that the company's financial performance is weak except from variations. According to the Du Pont System results, the level of return on investment (the outcome of calculating net profit margin and total asset turnover) and the element of leverage have a major impact on the annual decline in the company's financial performance as measured by the achievement of return on equity.According to the research findings, the two analyses demonstrate that the firm's financial performance condition is poor and tends to fall from 2020 to 2022. This is because the company saw a decline in profits in early 2020 as a result of post-COVID-19 conditions. The aim of this study was to evaluate Perseroan Terbatas Unilever Indonesia Terbuka's financial performance through time series and trend analysis, financial ratio analysis, and the Du Pont System. This study used documentation-sourced secondary data that was acquired from pertinent literature investigations, along with data gathering methodologies. Focusing on the balance sheet and income statement of Perseroan Terbatas Unilever Indonesia Terbuka's annual financial statements for the 2019–2022 period available on the business's official website.Financial ratio analysis, which computes the ratios for activity, profitability, liquidity, and leverage, reveals that the company's financial performance is weak except from variations. According to the Du Pont System results, the level of return on investment (the outcome of calculating net profit margin and total asset turnover) and the element of leverage have a major impact on the annual decline in the company's financial performance as measured by the achievement of return on equity.According to the research findings, the two analyses demonstrate that the firm's financial performance condition is poor and tends to fall from 2020 to 2022. This is because the company saw a decline in profits in early 2020 as a result of post-COVID-19 conditions.
Pengaruh Efektivitas Penerapan Sistem Pengendaliaan Mutu Kantor Akuntan Publik terhadap Kinerja Auditor Wulandari, Fransiska Wuri; Azizah, Nur; Fauzany, Riffka; Ajibroto, Kunto; Kesumah, Priatna
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i1.7920

Abstract

Dalam lingkungan bisnis yang semakin kompleks dan kompetitif, seorang akuntan Publik. Pemulihan kredibilitas tersebut salah satunya melalui penerapan sistem pengendalian mutu kantor akuntan publik yang sesuai dengan Standar Profesional Akuntan Publik dan Aturan Etika secara efektif.Metode penelitian yang digunakan adalah deskriptif analitis dengan penyampaian kuesioner secara survei pada beberapa kantor akuntan publik di Kota Bandung. Dengan pengumpulan data menggunakan metode survey, wawancara dan observasi, dengan pengujian menggunakan koefisien korelasi rank spearman.Hasil pengolahan data, diketahui unsur pengendalian mutu yang diterapkan paling efektif melalui unsur pengendalian supervisi. Sementara itu, kualitas kertas kerja yang diperhatikan dan tentunya menentukan keandalan suatu kertas kerja adalah akurasi (accuracy) dan kejelasan (clarity). Pengujian hipotesis menunjukkan terdapat pengaruh signifikan antara Efektivitas Penerapan Sistem Pengendalian Mutu Kantor Akuntan Publik terhadap Kinerja Auditor.
ANALISIS KESENJANGAN KOMPETENSI ANGKATAN KERJA MUDA KOTA CIMAHI TERHADAP KEBUTUHAN INDUSTRI 4.0 Framesthi, Dyah Bayu; Keizer, Hendriady de; Kesumah, Priatna; Subrayanti, Delia; Firmansyah, Yusar; Nafisah, Zira Durun; Rohaeni, Neng
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 4 No 2 (2025): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v4i2.227

Abstract

The acceleration of technological transformation in the industry 4.0 era demands changes in the competency structure of the workforce, especially the younger generation, who are the backbone of regional productivity. Cimahi City, as a center for the manufacturing industry, modern services, and the creative economy, faces a serious challenge in the form of a mismatch between the skills possessed by the young workforce and the needs of digital-based industries. This study aims to analyze the level of competency gap in Cimahi City's young workforce, map industrial skills need in the context of automation and digitalization, and identify the factors causing this mismatch. The study used a Sequential Explanatory Mixed Methods design, starting with quantitative analysis through employment data, job readiness surveys, and industrial structure, then continued with qualitative in-depth analysis through in-depth interviews with industry players (IDUKA), vocational education institutions, and young job seekers. The results of the study indicate that competency gaps occur in two main categories: (1) hard skills including digital literacy, automatic machine operation, CAD/CAM capabilities, basic programming, and data literacy; and (2) soft skills such as communication, teamwork, problem-solving, and adaptability. The mismatch is exacerbated by an adaptive curriculum, minimal industrial internships, limited competency certification, and poor job market information. This study recommends strengthening the IDUKA link and match, reformulating the vocational curriculum based on industry needs, accelerating certification, and preparing the 2026–2030 Vocational Action Plan as strategies to increase the competitiveness of Cimahi City's youth.
Co-Authors Aisyah yulianti, Rini Akhriman Ahmad Ahsanudin, Akhriman Al-ghifari, Luqman Ali Ali Al-ghifari, Luqman Budi, Mutiara Setia Damayanti, Nurul Dematria Pringgabayu Dyah Bayu Framesthi Era Purike Fachry Abda El Rahman Fadhilla Syam, Shilmi Fauzany, Riffka Firmansyah, Yusar Fitriani Tobing Gorda, Mohamad Gunardi Gunardi Gunardi Hendriady de Keizer Hutahaean, Limbert Idah Rosidah Jundi, Paris Kunto Ajibroto, Kunto Nadia Rizky Amelia, Nadia Nafisah, Zira Durun Neneng, Yanti Andriani Novaghiya, Aghniya Sabila Nunung Nurjanah Nur Azizah Puspa Marcellina, Denna Ramadani, Siti Nur Khoiriyah Ramadhan Ramadhan Ramadhanti, Ersa Novell Rifadz Kamaludin, Rifadz Rohaeni, Neng Selawati, Sena Sinta Amelia, Dina Siti Patonah Sobandi, Yasya Malihah Adawiyah Sri Wahyuni Subrayanti, Delia Theophanye, Valerie Turyandi, Itto Veranita, Mira Wahyudi Wahyudi Wan Rizca Amelia, Wan Rizca Wan Suryani Wulandari, Fransiska Wuri