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Peningkatan Kompetensi Usaha Mikro Kecil dan Menegah (MKM) Berbasis Studi Kelayakan Bisnis pada Aspek Keuangan (Studi Kasus UMKM Desa Randusanga Wetan) Irna Roseniati Roseniati; Dumadi Dumadi; Elinda Umisara
JAMU : Jurnal Abdi Masyarakat UMUS Vol. 4 No. 01 (2023): Agustus
Publisher : LPPM Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jamu.v4i01.1086

Abstract

Kegiatann pengabdian masyarakat dilaksanakan di Desa Randusanga Wetan, Kecamatan Brebes, Kabupaten Brebes, Jawa Tengah yang mempunyai banyak potensi dibidang pertanian laut. kegiatan ini bermitra dengan para UMKM Desa Randusanga Wetan yang masih kesulitan dalam pengelolaan keuangan, legalitas, labeling yang terdapat pada studi kelayakan bisnis dimana hal tersebut merupakan hal yang penting dan belum adanya wadah dari Desa tentang pelaku UMKM. kegiatan ini bertujuan untuk meningkatkan kompetensi dan menganalisis kinerja usahanya sehinggga mampu meningkatkan produktifitas dan kesuksesan para UMKM berbasis Studi kelayakan bisnis pada aspek keuangan. Kegiatan ini menggunakan beberapa metode, anatar lain: metode ceramah, metode diskusi/tanya jawab kepda para UMKM. Data yang digunakan adalah data sekunder yang digunakan untuk memperoleh data para pelaku UMKM dan data primer untuk melakukan observasi serta mengetahui keadaan usaha UMKM Desa Randusanga Wetan.
Pengaruh Tax and Service, Harga Kamar Terhadap Occupancy (Studi Kasus pada Anggraeni Hotel Tanjung Brebes Tahun 2021-2022) Roikhatun Mawah; Dumadi Dumadi; Maftukhin Maftukhin
JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Vol 1, No 2 (2023): Agustus 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jamparing.v1i2.1025

Abstract

penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh tax and service, harga kamar terhadap occupancy. kumpulan utama penelitian ini adalah laporan keuangan tahunan periode 2021-2022. teknik purposive sampling dari 24 sampel digunakan untuk memilih sampel. data yang digunakan adalah data sekunder dari anggraeni hotel tanjung tahun 2021-2022. dalam bentuk laporan keuangan tahunan. pengujian hipotesis menggunakan spss 25. metode pengumpulan data yang digunakan oleh peneliti dalam penelitian ini adalah menggunakan teknik dokumentasi dimana peneliti hanya mencatat dan mengumpulkan data sekunder yang berasal dari laporan keuangan anggraeni hotel tanjung berupa data tax and service, harga kamar dan occupancy kamar tahun 2021 – 2022. hasil penelitian menunjukkan bahwa: tax and service, harga kamar berpengaruh positif signifikan terhadap occupancy.
Influence of accounting information systems and budget towards service quality (case study on BPJS patients at Sidamulya Health Center, Brebes) Slamet Bambang Riono; Solikhin; Dumadi; Anisa Sains Kharisma
Junal Ilmu Manajemen Vol 6 No 4 (2023): October: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v6i4.326

Abstract

This study aims to analyze the effect of accounting information systems and budgets on the quality of service at the Sidamulya Brebes Health Center. The author uses a descriptive research method using a qualitative research approach. Data collection techniques consist of interviews, observations and literature studies. Research data in the form of primary data with questionnaire instruments. The population of this study was 4,598 patients participating in registered active health insurance users. The study sample was determined 98 people, with the Slovin formula, the margin of error is 10%. Data analysis techniques with multiple linear regression assisted by SPSS. Instruments are tested with validity and reliability. Some of the data analysis tests in this study are classical assumption tests including normality tests, multicollinearity tests, heterokedasticity tests, and descriptive static tests. Hypothesis tests include statistical tests t, statistical tests F, and coefficient of determination (R2) tests. The results of this study show that the accounting information system has a positive and significant effect on service quality with t table 4.306 > t calculate 1.98525 and Sig. value 0.000, budget expenditure has a positive and significant effect on service quality with t table 2.055 > t calculate 1.98525 and Sig. value 0.043, and accounting information systems and budgets simultaneously have an influence on the quality of service for BPJS Puskesmas Sidamulya Brebes patients by 32.1%.
Pengaruh Profitabilitas, Likuiditas, dan Pengungkapan CSR Terhadap Nilai Perusahaan Subsektor Makanan dan Minuman Laila Putri Setia Arti; Anisa Sains Kharisma; Dumadi Dumadi
JLEB: Journal of Law, Education and Business Vol 1, No 2 (2023): Oktober 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jleb.v1i2.1114

Abstract

Penelitian ini bertujuan mengetahui dan menganalisis pengaruh profitabilitas,likuiditas dan pengungkapan CSR yang Terdaftar di Bursa Efek Indonesia. Metode yang dipergunakan yakni penelitian kuantitatif, dengan data sekunder berbentuk laporan keuangan tahunan perusahaan makanan dan minuman yang terdaftar di BEI periode 2017-2021. Populasi penelitian yakni sebanyak 33 perusahaan makanan dan minuman yang tercatat di BEI. Teknik pengambilan sampel menggunakan purposing sampling, didapatkan sampel sebanyak 16 perusahaan. Penelitian ini menggunakan alat bantu menganalisis data dengan program IBM SPSS versi 25. Hasil dari analisis yaitu profitabilitas (ROA) berpengaruh positif signifikan terhadap nilai perusahaan, likuiditas (CR) dan pengungkapan CSR berpengaruh negative signifikan terhadap nilai perusahaan. profitabilitas, likuiditas dan pengungkapan CSR secara simultan berpengaruh positif dan signifikan terhadap Nilai Perusahaan
Pengaruh Kualitas Layanan, Fasilitas dan Harga Terhadap Kepuasan Konsumen Kedai Tend Kopi Sitanggal M. Ibnu Nasirin; Dumadi Dumadi; Syariefful Ikhwan
JLEB: Journal of Law, Education and Business Vol 1, No 2 (2023): Oktober 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jleb.v1i2.1116

Abstract

Kualitas pelayanan juga merupakan faktor utama yang mempengaruhi loyalitas konsumen yang terpuaskan nilai pribadinya. fasilitas merupakan sumber daya fisik yang harus ada sebelum suatu jasa ditawarkan kepada konsumen. harga merupakan atribut yang melekat pada suatu barang. Tujuan penelitian ini yaitu untuk menguji pengaruh kualitas pelayanan, fasilitasdan harga terhadap kepuasan pelanggan di kedai Tend kopi Sitanggal.Metode yang digunakan yaitu metode kuantitatif dengan jumlah sempel 91 responden. Berdasarkan analisis yang telah dipaparkan maka akan dibahas hasil penelitiannya yaitu (1) kualitas pelayanan berpengaruh positif terhadap kepuasan konsumen di Kedai Tend Kopi Sitanggal. Hal ini ditunjukkan nilai signifikan adalah 0,001 0,05 dan nilai t hitung 3,165 nilai t tabel 1,661.(2) fasilitas berpengaruh positif terhadap kepuasan pelanggan di Kedai Tend Kopi Sitanggal. Hal ini ditunjukkan dari nilai signifikansi adalah 0,001 0,05 dan nilai t hitung 3,316 nilai t tabel 1,661. (3) harga berpengaruh positif terhadap kepuasan pelanggan di Kedai Tend Kopi Sitanggal. Hal ini ditunjukkan dari nilai signifikansi adalah ,000 0,05 dan nilai t hitung 24.618 nilai t tabel 1,661.(4) Hasil uji nilai F hitung yang diperoleh sebesar 221.636 sedang nilai F tabel sebesar 2,70 maka dapat diketahui nilai F hitung  F tabel, dengan tingkat signifikan 0,000   0,05, maka variabel kualitas pelayanan, fasilitas dan variabel harga secara bersama-sama (simultan) berpengaruh positif terhadap kepuasan konsumen
PENGARUH PELAYANAN PERANGKAT DESA, TRANSPARANSI PENGGUNAAN DANA DESA, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN DESA LUWUNGRAGI Safira Utami; Dumadi Dumadi; Yenny Ernitawati
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.620

Abstract

Tax compliance is defined as when a taxpayer fulfills all tax obligations and exercises his or her tax rights. This study aims to find empirical evidence about the factors that affect the compliance of land and development taxpayers. The factors tested in this study are village apparatus services, transparency of village funds, and taxpayer awareness. The population of this study is all taxpayers of Luwungragi Village, Brebes Regency. This sample was selected by a non-probability technique. The number of samples from this study is 97 taxpayers. The data analysis used is a data quality test which includes validity and reliability testing, a classical assumption test which includes a normality test, multicollinearity, heteroscedasticity, and autocorrelation test. The hypothesis test uses multiple linear regression techniques, persial significance test (t-test), simultaneous test (F test) and determination coefficient (R2). The results of the study stated that partially village apparatus services have a significant positive effect on taxpayer compliance, transparency in the use of village funds has a significant positive effect on taxpayer compliance, taxpayer awareness has a significant positive effect on taxpayer compliance, and simultaneously village apparatus services, transparency in the use of village funds, and taxpayer awareness have a significant effect on taxpayer compliance
Pengaruh Literasi Keuangan, Payment Gateway, dan Peer to Peer Lending terhadap Peningkatan Pendapatan UMKM di Kabupaten Brebes Tiya Aryana; Dumadi Dumadi; M. Badrun Zaman
Jurnal Visi Manajemen Vol. 10 No. 3 (2024): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v10i3.488

Abstract

This study aims to find out and analyze the influence of financial literacy, payment gateways and peer to peer lending on increasing MSME income in Brebes Regency. Primary data were used in the study. The population in this study is all MSME actors in Brebes Regency who have used financial technology. Multistage cluster sampling technique with Slovin formula. Data analysis techniques with data quality test, classical asusmation test, multiple linear regression analysis and hypothesis test with the help of SPSS. The results of the study show that financial literacy has a positive and significant effect on increasing MSME income in Brebes Regency, payment gateways have a positive and significant effect on increasing MSME income in Brebes Regency, and peer to peer lending has a positive and significant effect on increasing MSME income in Brebes Regency as well as financial literacy, payment gateways and peer to peer lending have a positive and significant effect on increasing MSME income in Brebes Regency.
Pengaruh Pendapatan Wajib Pajak, Kualitas Pelayanan, dan Pemahaman Literasi Perpajakan terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan di Kelurahan Keboledan Kecamatan Wanasari Kabupaten Brebes Periode Tahun 2021-2023 Siti Adelah Sofiyati; Dumadi Dumadi; Hilda Kumala Wauandari
Jurnal Visi Manajemen Vol. 10 No. 3 (2024): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v10i3.489

Abstract

Tax revenue from this sector is not small, so the government must optimize its services and also be able to provide stimulus to the community so that they are willing to pay taxes, because with the high tax revenue from this sector, financing for regional development will be able to be carried out properly. This research aims to determine the influence of taxpayer income, service quality and understanding of tax literacy in Keboledan Village. This research is with a quantitative descriptive approach. Data analysis technique with multiple linear regression analysis. The population in this study is all taxpayers in Keboledan Village of 2.39 people. The sampling technique in this study used the Slovin formula with a margin of error of 5% obtained by 343 respondents. The results of this study obtained a t-value of 4,115>1,967 and a significance value of 0.000<0.05, which means that taxpayer income has a positive and significant effect on the compliance of land and building tax taxpayers in Keboledan Village. The quality of service has a t calculation of 4,434>1,967 and a significance value of 0.000<0.05 which means that the quality of service has a positive and significant effect on the compliance of land and building taxpayers in Keboledan Village. The understanding of tax literacy has a t count of 8,131>1,967 and a significance value of 0.000<0.05 which means that the understanding of tax literacy has a positive and significant effect on the compliance of land and building taxpayers in Keboledan Village. It is believed that taxpayer income, service quality and tax literacy understanding together affect land and building tax compliance in Keboledan Village.
Pengaruh Kualitas Pelayanan PDAM, Tarif PDAM dan Tempat Pembayaran PDAM terhadap Penerimaan Pembayaraan PDAM Indah Lestari; Dumadi Dumadi; Yenny Ernitawati
Jurnal Visi Manajemen Vol. 11 No. 1 (2025): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v11i1.491

Abstract

This study aims to find out and test the influence of PDAM service quality, PDAM tariff and PDAM payment place on PDAM payment receipts. This research was conducted with a quantitative approach. The type of data in the form is primary data with questionnaires. The study population is PDAM customers in Brebes Regency. The determination of the number of samples in this study with the Slovin formula obtained 98 responses. The respondents' answer data was tested with validity and reliability tests. It is then tested with a classical assumption test. The data analysis technique was carried out by multiple regression test The results of the study showed that the quality of PDAM services partially affected the receipt of PDAM payments obtained a sig value = 0.000 < 0.05. Partially, the PDAM tariff affects the receipt of PDAM payments, obtaining a sig value = 0.000 < 0.05. Partially, the place where PDAM payments affect the receipt of PDAM payments obtained a sig value = 0.001 < 0.05. Simultaneously, the quality of PDAM services, PDAM tariffs and PDAM payment places affect PDAM payment receipts.