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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Ilmu Manajemen (JIM) Jurnal Bisnis dan Manajemen Kinerja Ekuitas: Jurnal Pendidikan Ekonomi Business UHO: Jurnal Administrasi Bisnis KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora Alignment: Journal of Administration and Educational Management JURNAL GOVERNANSI Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Almana : Jurnal Manajemen dan Bisnis JMD: Jurnal Riset Manajemen & Bisnis Dewantara JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Syntax Idea HIRARKI : Jurnal Ilmiah Manajemen Dan Bisnis Al-Kharaj: Journal of Islamic Economic and Business Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Inovasi Penelitian BUDGETING : Journal of Business, Management and Accounting Journal of Management and Bussines (JOMB) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Multicience INTELEKTIVA Jurnal Ilmiah Wahana Pendidikan Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Economics (IJEC) e-Jurnal Apresiasi Ekonomi Research Horizon Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Ekuitas Jurnal Pnedidikan Ekonomi Journal of Ekonomics, Finance, and Management Studies
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THE IMPLEMENTATION OF HOTEL TAX COLLECTION POLICY BASED ON REGIONAL REGULATION NUMBER 18 OF 2011 IN SUKABUMI REGENCY RIKY YULANDA; IKE RACHMAWATI; ERRY SUNARYA
INTERNATIONAL JOURNAL OF MULTI SCIENCE Vol. 2 No. 06 (2021): INTERNATIONAL JOURNAL OF MULTISCIENCE - SEPTEMBER EDITION
Publisher : CV KULTURA DIGITAL MEDIA

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Abstract

This research is motivated by the problem that local tax revenue is still not optimal from the hotel tax sector in Sukabumi Regency. The hotel tax collection policy in Sukabumi Regency is based on Regional Regulation number 18 of 2011, but in its implementation there are still obstacles so that the implementation of the policy is hampered. This study aims to determine (1) the implementation of local tax collection policies based on Regional Regulation number 18 of 2011 concerning hotel taxes in Sukabumi Regency; (2) knowing the obstacles faced in the implementation of hotel tax collection policies in Sukabumi Regency; (3) knowing the efforts made in overcoming the obstacles faced in the implementation of the Hotel Tax collection policy by the Regional Government of Sukabumi Regency. In order to approach this problem, Edward III's theoretical reference is used. This research is a qualitative descriptive study. The data used are primary data obtained from direct interviews with policy implementers and taxpayers. Data collection techniques using interview techniques, observation and documentation. Then the analysis and interpretation of the selected data is carried out, to then draw a conclusion. Furthermore, the writing and construction of research results are carried out. The results of the study conclude that in general the implementation of hotel tax collection policies in Sukabumi Regency has been going well, it's just that there are several dimensions that need to be improved, such as the dimensions of resources that require additional budgets in order to optimize local tax collection in Sukabumi Regency and dimensions of the bureaucratic structure that require improvements. further, both in terms of the preparation of Standard Operating Procedures (SOP) as well as in its implementation in the field.
AN ANALYSIS OF STRATEGIES FOR OPTIMIZING LAND AND BUILDING TAX REVENUE IN INCREASING REGIONAL OWN-SOURCE REVENUE IN THE REGIONAL FINANCE AND INCOME MANAGEMENT AGENCY OF SUKABUMI CITY NURUL LEILA; IKE RACHMAWATI; ERRY SUNARYA
INTERNATIONAL JOURNAL OF MULTI SCIENCE Vol. 2 No. 06 (2021): INTERNATIONAL JOURNAL OF MULTISCIENCE - SEPTEMBER EDITION
Publisher : CV KULTURA DIGITAL MEDIA

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Abstract

Land and building tax is one of the potential Regional Own-Source Revenues that can contribute to regional Original Income; therefore Land and Building Tax revenue must be strived for optimally. However, based on the initial data that the researchers obtained, it was unfortunate that Land and Building tax revenue in Sukabumi City had not been optimal when compared to the actual potential land and building taxes. The realization rate of Land and Building Tax revenue when compared to the Potential Land and Building tax in Sukabumi City for a period of three years, namely 2018, 2019 and 2020 only reached 79.19%, meaning that almost 20% of Land and building Tax in Sukabumi City was still a tax that had been in arrears and had not been paid by taxpayers. Clearly this was a fairly crucial problem and required to be resolved immediately. In this journal, the researcher would seek to analyze the correct strategy that could be applied in an effort to optimize Land and Building Tax Revenue having the research location was the Regional Technical Implementing Unit (UPTD) of Regional Income Management. The research used qualitative descriptive research method with the key resource person was the Secretary of the Regional Financial and Income Management Agency, Mr. Olga Pragosta, S.H, M.M and the main resource person was the head of the UPTD of Regional Income Management, as well as several accompanying source persons. In the research, the researcher applied the SWOT analysis method to map the internal Strengths and Weaknesses of the UPTD as well as the external opportunities and threats encountered by the UPTD. The mapping was intended to formulate the correct strategy that can be applied as an effort to optimize land and building tax revenue. With the application of those strategies, it was expected that the performance of the UPTD of Regional Income Management, especially in optimizing the Land and Building Tax could be better and in accordance with one of the missions of the UPTD of Tax and Building Management, namely: Optimizing revenue with measurable intensification and extensification according to economic growth as well as increasing local revenue and PBB-P2 & BPHTB sectors.
AN ANALYSIS OF ISLAMIC BUSINESS ETHICS IN BALLS PRODUCT MARKETING AT LEMBUR SAWAH VILLAGE IN THE COVID 19 PANDEMIC ERA AYU SONIA; ERRY SUNARYA; ACEP SAMSUDIN
INTERNATIONAL JOURNAL OF MULTI SCIENCE Vol. 2 No. 07 (2021): INTERNATIONAL JOURNAL OF MULTISCIENCE -OCTOBER EDITION
Publisher : CV KULTURA DIGITAL MEDIA

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Abstract

Currently we are experiencing a COVID-19 pandemic condition which causes business actors to market products online, but online marketing, many consumers are dissatisfied with the goods sent because of the incompatibility of the goods described with the goods sent, this is related to deviations in business ethics. The purpose of this study was to determine the implementation of Islamic business ethics, the implementation of marketing strategies, and the relationship between the implementation of Islamic business ethics and marketing strategies for ball producers in the village of Lembur Sawah. This research method is a descriptive study using a qualitative approach. The processing process goes through three stages, namely data reduction, data presentation, and drawing conclusions. The validity technique used by the researcher is triangulation. There are source triangulation, technique triangulation, and time triangulation. The research conducted by the author is a ball producer in the village of Overtime Sawah. The results showed that the application of Islamic business ethics to the marketing mix marketing strategy for ball producers in Lembur Sawah village was good, namely product strategy, price strategy, distribution/place strategy and promotion strategy seen from the perspective of Islamic business ethics and also ethical theory. Islamic business according to Muhammad Djakfar (2007:85) is appropriate.
ANALISIS PENGENDALIAN KUALITAS (QUALITY CONTROL) DALAM MENINGKATKAN KUALITAS PRODUK (STUDI KASUS RUMAH PRODUKSI TEMPE AZAKI) Fadhlirrobbi Fadhlirrobbi; Andi Sopiandi; Lia Suliah; Savitri Savitri; Erry Sunarya
Jurnal Inovasi Penelitian Vol 2 No 10: Maret 2022
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v2i10.1354

Abstract

Pengendalian Kualitas yang dilakukan pada rumah produksi tempe azaki, Hasil penelitian ini menunjukan bahwa pengendalian kualitas yang dilakukan dimulai dari penerimaan barang datang, proses produksi, dan pelepasan produk(pemasaran) sudah berjalan sesuai dengan Standar Operasional Prosedur yang sudah ditetapkan pada tim quality control/ untuk meningkatkan kualitas produk tempe azaki. Pengendalian kualitas pada proses produksi dapat menjaga kualitas tempe yang diproduksi. Penelitian ini dilakukan melalui studi lapangan untuk melihat proses produksi serta wawancara untuk mengumpulkan data. Data yang diperoleh diolah dan dianalisis menggunakan metode statistika dan pengendalian kualitas. Hasil analisis yang diperoleh menunjukkan bahwa kegagalan produk hampir 0% atau nihil karena metode produksi yang diterapkan menggunakan pengendalian kualitas yang ketat.
Fenomena Viral Marketing terhadap Pembelian Ulang Fatimah Azzachra; Erry Sunarya; Faizal Mulya
BUDGETING : Journal of Business, Management and Accounting Vol 2 No 1 (2020): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v2i1.785

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh fenomena viral marketing terhadap pembelian ulang pada Holland Bakery Sukabumi. Metode penelitian yang digunakan pada penelitian ini adalah kuantitatif jenis nonprobability atau convenience sampling dengan jumlah responden sebanyak 81 orang. Teknik analisis yang digunakan yaitu teknik analisis regresi linear sederhana, uji validitas, uji reliabilitas, termasuk uji koefisien determinasi dan koefisien korelasi ganda. Analisis data yang digunakan pada penelitian ini adalah deskriptif dan asosiatif. Hasil penelitian menunjukkan bahwa uji koefisien determinasi menunjukkan nilai (Adjust R2) sebesar 0,512 dengan persentase viral marketing terhadap pembelian ulang adalah sebesar 51,2% sedangkan sisanya 0,488 (48,8%) dipengaruhi oleh faktor-faktor yang lain diluar penelitian ini. Simpulan, viral marketing berpengaruh secara simultan terhadap pembelian ulang. Kata Kunci: Fenomena, Pembelian Ulang, Viral Marketing
Analisis Tingkat Pengembalian Saham pada Industri Dasar Kimia Subsektor Logam Gelar Rialdi Pratama; Erry Sunarya; Acep Samsudin
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 2 (2020): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1009.636 KB) | DOI: 10.31539/budgeting.v1i2.794

Abstract

This study aims to determine how much return on shares contained in PT. Lion Metal Work with the Earning Per Share (EPS) method, and also wants to know the rate of return on debt at PT. Lion Metal Work with the Debt To Equity Ratio method. The results of this study state that the value of Earning Per Share in 2015-2016 has increased above the industry average standard, and in 2017 the company has decreased below the industry average standard, while the results of the Debt to Equity Ratio state that the company in 2015-2017 has increased but the value of the Debt To Equity Ratio is less than the industry average standard. The company's problems are in the performance of companies that are experiencing a decline and the value of profits continues to decline and the total debt continues to grow. Conclusions, based on the results and analysis of research data, the return of company shares is not good, as well as the return of debts that are categorized as small or not good because of an increase in debt from year to year while the rate of return on corporate debt is small. Keywords: Earning Per Share, stock returns, Debt To Equity Ratio.
Efisiensi Biaya Produksi Menggunakan Metode Target Costing dalam Meningkatkan Laba Yogi Lesmana; Erry Sunarya; Nor Norisanti
BUDGETING : Journal of Business, Management and Accounting Vol 2 No 1 (2020): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v2i1.1761

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana penetapan biaya produksi dan pendapatan UKM Kripset UMMI Sukabumi, untuk menganalisis efisiensi biaya produksi dengan menggunakan metode target costing untuk meningkatkan laba pada UKM Kripset UMMI Sukabumi. Penelitian ini menggunakan metode target costing untuk mengefesiensikan biaya produksi UKM Kripset UMMI Sukabumi. Hasil penelitian menunjukkan bahwa sebelum penerapan target costing, UKM Kripset UMMI Sukabumi menghabiskan biaya produksi sebesar Rp. 58.320.000 dan setelah penerapan target costing, biaya menjadi Rp. 54.200.000. Maka dari itu, perusahaan bisa mengefesiensikan biaya sebesar Rp. 4.120.000. Laba yang diperoleh perusahaan sebelumnya adalah sebesar Rp. 1.680.000. Kemudian setelah menggunakan metode target costing, laba perusahaan meningkat sebesar Rp.5.800.000. Simpulan, penetapan biaya produksi di UKM Kripset UMMI Sukabumi masih menggunakan metode manual, sehingga biaya produksi UKM terus meningkat dan laba yang diperoleh belum optimal. Namun setelah penerapan target costing, biaya produksi bisa diefisiensikan dan peningkatan laba yang diperoleh pun cukup signifikan. Kata Kunci: Biaya Produksi, Laba, Target Costing
Peran Consumer Awareness dan Perception terhadap Buying Interest pada Properti Syariah Fuji Safitri; Erry Sunarya; R. Deni Muhammad Danial
Journal of Management and Bussines (JOMB) Vol 1 No 1 (2019): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v1i1.600

Abstract

The purpose of this study is to study the interaction of consumer awareness and perception of buying interests. The method in this study uses non propbability sampling, namely convenience sampling by distributing questionnaires to prospective sharia property buyers. The analysis technique used is multiple linear regression analysis, and for hypothesis testing is a statistical test simultaneously (F test). F test results show a sig value of 0,000 <0,05 which means that together Consumer Awareness (X1) and Perception (X2) have a significant effect on Buying Interests (Y). Based on the test of the coefficient of determination of 0.749 can be interpreted according to the contribution given Consumer awareness and Perception of Buying Interest is 74.9%, then by 25.1% can be changed by other variables that are not necessary in this study. Keywords : Consumer Awareness, Perception dan Buying Interest
Analisis Store Environment dan Emosi Positif terhadap Impulse Buying Ayi Muhyidin; Erry Sunarya; Asep M. Ramdan
Journal of Management and Bussines (JOMB) Vol 1 No 1 (2019): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v1i1.602

Abstract

The purpose of this study was to analysis the effect of store environment and positive emotions on impulse buying in the cafe. The method used in this study is the use the type of probability sampling includes in the simple random sampling. The sample used in this research was 100 respondents and data collection methods using a questionnaire. The analysis technique using validity test, reliability test, multiple linear regression analysis, including test coefficient of determination, multiple correlation coefficient, simultaneous test (F test), and partial test (T test). The results of the test coefficient of determination seen from value (Adjusted R2) of 0,425 can be interpreted that the effect of Store Environment and Positive Emotions on Impulse Buying is 42,5%. The remaining 57,5% is influenced by other factors not explained in this study. Based on the multiple correlation coefficient test seen from the R value of 0.661, it shows that there is a strong relationship between store environment and positive emotions with impulse buying. Based on the F test the probability value sig. 0,000 <0,10, which means that together Store Environment (X1) and Positive Emotions (X2) significantly influence Impulse Buying (Y). Conclusion, based on the t test showing Store Environment (X1) has a significant effect on Impulse Buying (Y), Positive Emotions (X2) has a significant effect on Impulse Buying (Y). Keyword : Store Environment, Positive Emotions, Consumer Satisfactio
Pengaruh Stres Kerja terhadap Voluntary Turnover Intention Karyawan Ane Emigia Kusuma; Erry Sunarya; Kokom Komariah
Journal of Management and Bussines (JOMB) Vol 1 No 1 (2019): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v1i1.612

Abstract

The purpose of this study is to determine the effect of work stress on employee voluntary turnover intention, with the dimensions of work stress partially and simultaneously. The use of methods in this study is to use the type of sampling included in Simple Random Sampling and by distributing questionnaires as many as 210 respondents. The data analysis technique method used is Path Analysis by using SPSS 24 Software, and for hypothesis testing is a partial statistical test (t test) and a simultaneous test (f test). The results, the t test showed that work stress through the Role Conflict dimension (X1) had a positive and not significant effect on Voluntary Turnover Intention, the Ambiguous / Unclear Role (X2) had a positive and significant effect on Voluntary Turnover Intention, Excessive Workload (X3 ) has a positive and significant effect on Voluntary Turnover Intention. Based on the F test sig value 0,000 <0,05 which means that work stress together (simultaneous) namely Role Conflict (X1), ambiguous / unclear role (X2), and excessive workload (X3) have a significant effect towards Voluntary Turnover Intention (Y). Conclusion, simultaneously job stress has a positive and significant effect on employee voluntary turnover intention at PT Doosan Sinar Sukabumi, Sukabumi Regency Keywords: Job Stress, Voluntary Turnover Intention
Co-Authors A Restu Maulani Abdul Hadi Ahad Amri Yusuf Acep Samsudin Agnes Dwi Pangestu Agung Vitara Darma Amelia Putri Amelia Putri Andi Sopiandi Andre Reymon Nirwana Ane Emigia Kusuma Anisya, Nur ARIES TINA SUYONO Asep M Ramdan Asep Muhamad Ramdan Ayatullah Rosyadi Ayi Muhyidin AYU SONIA Budiarti Sawitri, Indah Cindy Suherti Suarsa Damayanti, Elok Dara Balinda Utami Nur Islam Darajat, Nazmah Pauziah Darmo H Suwiryo Darmo H. Suwiryo Dede Khaerul Rizal Delen Alifian Noviansyah Deni Muhamad Dania DENI MUHAMMAD DANIAL Denisha Sundari Ekanurrahman Devi Agustini Dewi Nur Anggraeni Dewi Nur Anggraeni, Dewi Nur Dhiniswara Prasetya Diah Laraswati Dicky Jhoansyah Dwi Sri Wahyuni Emilio Reggy Sanggra Djorghi Eneng Ferawati Fadhlirrobbi Fadhlirrobbi Fahmi Abdul Muiz Fahmi Hidayahtullah Fahmi Mauludin Faisal Rizky Sabani Faizal Mulia Z Faizal Mulia Z Faizal Mulya Farach Dhiba Helmaliana Fatimah Azzachra Fauziah Rahmawati Fhirda Putriana Ulpa Fuji Safitri Gelar Rialdi Pratama Gery J Pangestu Ifany Nursaumi IJANG RUSWANDI IKE RACHMAWATI Ilham Budiman Indah Budiarti Sawitri Indri Safitri Indri Safitri, Indri Irawati Handayani Jamaludin, Maun Kiki Aulia Salaswati Kokom Komariah Kokom Komariah Langi Delanur Laraswati, Diah Lia Amelia Lia Amelia Lia Suliah Luthfi Aulazia Fatahillah M Nur Alamsyah Maria Ulpah Mauludin, Fahmi Mila Hertiana Mochamad Iqbal Pratama Muchammad Alfan Purnama Muhammad Dirham Muhammad Iksan Sopian Muhammad Madsum Abdullah Muhammad Rahmatullah, Muhammad MUHAMMAD RIPAN AWALUDDIN Munandi Saleh Nabila Salsabila Rahman Naufal Agung Ferdiana Neneng Fitri Riani Nor Norisanti Noviani Noviani Nur Anisya Nur Ilmi Octaviani Nuri Firdayanti Nurul Fitriani NURUL LEILA PIPIT FITRIANTI R Deni Muhammad Danial Rani Santika Rayhan Ar Rasyid Resa Nurmala Resti Juwita Restu, Wulan Fuji Rika Nur Rahmawati RIKY YULANDA Rima Praditya Septiani Rin Rin Riyanti Risma Melati Risnanamawati Risnanamawati Rivaldi Muslim Ruswandi Rohilah Rohilah Rossy Rosmalia Sutarya Rosyadi, Ayatullah salha said aljaidi Santika, Rani Sarah Nurlaeli Tanzil Savitri Savitri Seira Aryatilandi Silmia Silmia Silmia, Silmia Siska Mardiana Siti Dwi Ayuningsih Siti Nuraminah Siti Nurleni Siti Resna Wulandari S Sofia Maulida Sopyan Saori Sri Tania Nurhasanah Suwendi Suwendi Sya&#039;rony Muhammad Rijaldi Tuah Nur Wulan Fuji Restu Wulan Puspitasari Yogi Lesmana Zahra Syahmia Haidar