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All Journal Jurnal EMT KITA Jurnal Manajemen Strategi dan Aplikasi Bisnis Journal of Information System, Applied, Management, Accounting and Research Community Development Journal: Jurnal Pengabdian Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Management Studies and Business Journal
Pamungkas, Eko Wiji
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health

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Pengaruh Persepsi Harga dan Promosi Terhadap Keputusan Pembelian Lensa Kontak Pada Diens Optik Purwakarta Puspasari, Dewi; Amalia, Dinda; Pamungkas, Eko Wiji; Hendraliany, Srie; Fitriani, Dini
Jurnal EMT KITA Vol 8 No 3 (2024): JULY 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i3.2791

Abstract

This study aims to investigate the influence of price perception and promotion on purchasing decisions of contact lenses at Diens Optik Purwakarta. The optical business faces intense competition, necessitating effective strategies to attract and retain consumers. Price perception and promotional strategies play crucial roles in consumer purchase decisions. Diens Optik Purwakarta utilizes various promotional techniques, including shopkeeper and door-to-door approaches, alongside a 10% discount on purchasing three products as a retention strategy. Despite these efforts, recent months have seen a decline in consumer numbers. Using a quantitative approach under positivism philosophy, the study gathered data from 97 respondents through incidental sampling. Validity tests were conducted using the product-moment correlation coefficient method. Results indicated high validity for all items related to price perception and promotion. Statistical analysis revealed significant positive influences of both price perception and promotion on purchasing decisions
STRATEGI PERENCANAAN PAJAK PPh 21 DAN DAMPAKNYA TERHADAP BEBAN PAJAK PENGHASILAN BADAN Pamungkas, Eko Wiji; Puspasari, Dewi; Furkan, Ainul
Journal of Information System, Applied, Management, Accounting and Research Vol 8 No 4 (2024): JISAMAR (September-November 2024)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v8i4.1640

Abstract

PT. XYZ merupakan perusahaan manufaktur yang ada di Jawa Barat. Dalam melakukan perhitungan PPh 21 menggunakan metode Net, untuk mengefisiensikan beban pajak terdapat tindakan perencanaan pajak dengan melakukan pemilihan metode perhitungan PPh 21 yaitu dengan metode gross up. Penelitian ini bermaksud untuk melakukan analisis perbandingan antara metode perhitungan saat ini metode net dengan metode gross up, metode manakah yang paling efektif dalam mengefisiensi beban pajak penghasilan badan perusahaan. Untuk melakukan analisis tersebut peneliti melakukan penelitian dengan metode kualitatif deskriptif. Data diambil melaui wawancara, dokumentasi dan studi kepustakaan dengan Teknik pengambilan sample mengunakan sampling jenuh. Dimana seluruh populasi yang ada dijadikan sebagai sample untuk penelitian. Dari hasil penelitian dapat disimpulkan perhitungan metode gross up yang paling efektif dalam mengefisiensi beban pajak penghasilan badan perusahaan dengan memberikan dampak terhadap penghematan pajak..
Implementasi metode EOQ dalam upaya efisiensi persediaan bahan baku pada pembuatan simping di UMKM SNS Purwakarta Puspasari, Dewi; Pamungkas, Eko Wiji
Jurnal Manajemen Strategi dan Aplikasi Bisnis Vol 8 No 1 (2025)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/jmsab.v8i1.1280

Abstract

SNS is a micro, small, and medium enterprise (MSME) located in Purwakarta Regency, West Java, which operates in the snack manufacturing business sector, namely Simping. Simply put, SNS often experiences obstacles in carrying out the production process, namely that the business owner still has difficulty calculating the number of raw materials needed and the materials that must be ordered. The implementation of the EOQ method in SNS MSMEs can be concluded that from several types of raw materials used in the process of making stamping, it can be calculated for the primary raw materials which have the most widely used quantities, namely tapioca flour, wheat flour, cooking oil and garlic with using the EOQ method, the respective EOQ for tapioca flour is 147.3 kg, wheat flour is 104.14 kg, cooking oil is 74 kg and garlic is 52 kg. In comparison, tapioca flour is 77kg for safety stock; wheat flour is 19.25kg, 4.8 kg of cooking oil, and 1.2 kg of garlic. The reorder point for each raw material is tapioca flour at 6.37kg, wheat flour at 3.18kg, cooking oil at 1.59kg, and garlic at 0.8kg.
EDUKASI MANAJEMEN KEUANGAN UNTUK UMKM: STRATEGI PENGELOLAAN KAS DAN LAPORAN KEUANGAN YANG EFEKTIF Purwanti, Ari; Pamungkas, Eko Wiji; Samiun, Aspiati A.; Alfiana, Alfiana; Ernayani, Rihfenti
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2025): Volume 6 No 3 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i3.45734

Abstract

Salah satu tantangan mendasar yang dihadapi oleh pelaku UMKM adalah rendahnya literasi keuangan, yang berdampak pada lemahnya kemampuan dalam mengelola kas dan menyusun laporan keuangan. Tujuan dilakukan pengabdian ini adalah untuk edukasi manajemen keuangan untuk UMKM: strategi pengelolaan kas dan laporan keuangan yang efektif. Kegiatan pengabdian kepada masyarakat dengan judul "Edukasi Manajemen Keuangan untuk UMKM: Strategi Pengelolaan Kas dan Laporan Keuangan yang Efektif" menggunakan pendekatan kajian pustaka (literature review) sebagai dasar penyusunan materi edukasi. Pendekatan ini dilakukan untuk mengidentifikasi, menelaah, dan menganalisis berbagai sumber ilmiah yang relevan guna membangun kerangka teoritis dan praktis yang mendasari strategi edukasi keuangan bagi UMKM. Kegiatan pengabdian kepada masyarakat ini berhasil meningkatkan pemahaman dan keterampilan pelaku UMKM dalam mengelola keuangan, khususnya dalam hal pengelolaan kas dan penyusunan laporan keuangan sederhana. Sebagian besar peserta awalnya belum memiliki kebiasaan mencatat transaksi keuangan secara sistematis dan mencampuradukkan keuangan usaha dengan keuangan pribadi.
The Role of Sustainability Accounting in Enhancing Stakeholder Trust and Transparency Purwanti, Ari; Pamungkas, Eko Wiji; Kartikaningrum, Sari; Ng, Suwandi; Nurcahaya, Claudya
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4789

Abstract

Sustainability accounting goes beyond the traditional financial reporting framework by encompassing non-financial information that significantly affects long-term business performance and societal welfare. This study employs a Literature Review methodology to critically analyze existing research on sustainability accounting's role in enhancing stakeholder trust and transparency. The literature review on "The Role of Sustainability Accounting in Enhancing Stakeholder Trust and Transparency" reveals that sustainability accounting is a critical mechanism for promoting corporate accountability, ethical behavior, and long-term stakeholder engagement. It facilitates transparent communication of environmental, social, and governance (ESG) practices, enabling stakeholders to make informed decisions based on reliable, non-financial information.
Analysis of the Effect of Disclosure of Environmental Costs and Environmental Performance on Financial Performance Pamungkas, Eko Wiji; Putri, Marini; Mahrika, Dihni; Sumiati, Sumiati; Abdullah, Pian
Management Studies and Business Journal (PRODUCTIVITY) Vol. 1 No. 6 (2024): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/qk88pf74

Abstract

Allocation of costs to prevent and environmental improvement conditions is an incurred cost by the company that arises from the negative impact of the company's operations. The environmental costs incurred are expected to have a direct impact on environmental performance and financial performance. This research wants to see how much effect environmental costs and environmental performance have on the financial performance of mining companies listed on the Indonesia Stock Exchange (BEI). The population in this study came from 24 mining sector companies using purposive sampling techniques and for the five year observation period 2018 - 2022, 40 company data samples were obtained. Samples of data used come from annual reports, financial reports published on the Indonesian Stock Exchange and Sustainability Reports. To carry out data analysis and obtain regression results in this research, a statistical tool, namely Eviews 9, was used. The research results show that environmental costs have an effect on environmental performance, environmental performance has no effect on financial performance and simultaneously environmental costs and performance have an effect on financial performance.
PENDAMPINGAN IMPLEMENTASI SISTEM AKUNTANSI BERBASIS APLIKASI UNTUK UMKM Rusman, Hedar; Pamungkas, Eko Wiji; Kalsum, Ummu; Patria, Nelly; Surahman, Bambang
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 5 (2024): Vol. 5 No. 5 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i5.36055

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memegangperanpentingdalamperekonomiannasional, namunseringkalimenghadapitantangandalampengelolaankeuangan yang efektif. Salah satu solusi yang muncul adalah penerapan sistem akuntansi berbasis aplikasi, yang memungkinkan UMKM untuk mengelola keuangan mereka secara lebih efisien, transparan, dan akurat. Artikel ini membahas pentingnya pendampingan dalam implementasi sistem akuntansi berbasis aplikasi untuk UMKM, berdasarkan kajian literatur terkini. Proses pendampingan ini mencakup pelatihan, pemahaman akan fungsi-fungsi aplikasi, serta penyesuaian dengan kebutuhan spesifik UMKM. Berdasarkan berbagai studi, pendampingan terbukti mampu meningkatkan kapasitas pengelolaan keuangan UMKM, memudahkan proses pencatatan, serta mendukung pelaporan keuangan yang lebih baik. Implementasi sistem akuntansi berbasis aplikasi juga membantu UMKM dalam mematuhi regulasi keuangan, meningkatkan efisiensi operasional, dan mempermudah akses ke pembiayaan formal. Artikel ini menyoroti manfaat serta tantangan yang dihadapi UMKM dalam mengadopsi teknologi ini, dan menekankan pentingnya peran pendampingan yang berkelanjutan untuk memastikan kesuksesan implementasi.
Co-Authors Abdullah, Pian Alfiana Alfiana Amalia, Dinda Ari Purwanti Dewi Puspasari Dini Fitriani, Dini Furkan, Ainul Hendraliany, Srie KARTIKANINGRUM, SARI Mahrika, Dihni Nelly Patria Nurcahaya, Claudya Putri, Marini Rihfenti Ernayani Rusman, Hedar Samiun, Aspiati A. Sumiati Sumiati Surahman, Bambang Suwandi Ng Ummu Kalsum