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All Journal Coopetition : Jurnal Ilmiah Manajemen Journal of Sustainable Tourism and Entrepreneurship Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) JAMI: Jurnal Ahli Muda Indonesia Joong-Ki Journal of Bussines Management Basic SINTESA Branding: Jurnal Manajemen & Bisnis Jurnal Ekonomi, Manajemen, Akuntansi Joong-Ki
Sukmayadi
Universitas Sebelas April
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PENGARUH PENERAPAN SISTEM E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA SUMEDANG Sukmayadi Yadi
JAMI: Jurnal Ahli Muda Indonesia Vol. 2 No. 1 (2021): Juni 2021
Publisher : Akademi Komunitas Negeri Putra Sang Fajar Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46510/jami.v2i1.60

Abstract

Objektif. Secara umum pajak adalah iuran rakyat kepada kas negara berdasarkan undang-undang (sehingga dapat dipaksakan) dengan tiada mendapat balas jasa secara langsung individual. Pajak mempunyai dua fungsi penting dalam perekonomian suatu negara. Pertama pajak merupakan salah satu dana pemerintah untuk melakukan pembangunan, baik pemerintah pusat maupun pemerintah daerah. Kedua pajak berfungsi sebagai alat yang mengatur kebijakan-kebijakan pemerintah di bidang sosial ekonomi. Untuk mengoptimalkan pelayanan dan meningkatkan kesadaran serta keinginan masyarakat untuk tertib sebagai wajib pajak, dilakukan perbaikan proses bisnis yaitu dengan memanfaatkan teknologi informasi dan komunikasi dengan menerapkan sistem e-filling. Dan inti permasalahan dalam penelitian ini adalah tentang kepatuhan wajib pajak dalam melaporkan SPT nya melalui sistem online yaitu E-Filling. Penelitian ini bertujuan untuk mengetahui penerapan sistem e-filling, kepatuhan wajib pajak orang pribadi, dan untuk mengetahui besarnya pengaruh penerapan sistem e-filling terhadap kepatuhan wajib pajak orang pribadi pada KPP Pratama Sumedang Material and Metode. Metode penelitian ini menggunakan deskriptif kuantitatif dengan pendekatan survey. Teknik pengambilan sampel menggunakan metode simple random sampling. Populasi penelitian ini wajib pajak orang pribadi yang terdaftar di KPP Pratama Sumedang. Sampel yang digunakan dalam penelitian ini sebanyak 100 responden. Datapenelitiandiperoleh melalui kuisioner dan observasi. Teknik analisa yang digunakan adalah uji koefisien korelasi, uji koefisien determiasi, analisi regresi sederhana, serta uji hipotesis. Hasil. Hasil penelitian menunjukan bahwa terdapat korelasi yang kuat antara penerapan e-filling dengan kepatuhan wajib pajak orang pribadi dengan nilai koefisien korelasi sebesar 0,669. Koefisien determinasi sebesar 51,2% sisanya sebasar 48,8% dipengaruhi oleh variabel lain yang tidak dibahas dalam penelitian ini. Hasil analisis regresi sederhana dinyatakan dengan persamaan Y=13,801 + 0,534X dengan nilai
KEBIJAKAN PENETAPAN HARGA PADA PT. ATRINDO ASIA GLOBAL BANDUNG Sukmayadi
Coopetition : Jurnal Ilmiah Manajemen Vol. 10 No. 2 (2019): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v10i2.44

Abstract

This study is to analyze the focus of the problem: Pricing Policy at PT. Atrindo Asia Global Bandung. The purpose of this study was to determine the implementation of the pricing policy, constraints and pricing policy solutions at PT. Atrindo Asia Global Bandung. This study uses a Qualitative Method with an independent variable: Price. The sampling technique used is Purposive Sampling, which is a data source sampling technique with certain considerations. Informants are: Marketing Staff, Service Supervisor. Data analysis using the model of Miles and Huberman with the steps: data collection, data reduction, data presentation, conclusion. The method used to test the validity of the data is the triangulation technique. Based on observations, interviews and data analysis, it was concluded that the implementation of the pricing policy at PT. Atrindo Asia Global Bandung, which sets prices based on satisfaction based pricing, relationship pricing, efficiency pricing, cost based pricing, competition based pricing and demand based pricing. Problems that arise are forgetting or not including all the components of the costs incurred, often setting prices too low. The solution is expected to use a mathematical calculation of the costs incurred so that the costs to be incurred are more systematically arranged Implementation of pricing policies at PT. Atrindo Asia Global is expected to be implemented well so that it is able to achieve the company's targets
PENGARUH EFEKTIVITAS KONTRIBUSI DAN POTENSI PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH Sukmayadi Yadi; Rima Hernawati
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 2 No. 1 (2021): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v2i1.1174

Abstract

Advertisement tax is one of the many taxes in the city of Sumedang where its existence is very important as a source of Local Revenue (PAD). The existence of this advertisement tax is expected to be the main source of revenue given the conditions and potential of the region that is owned by the city of Sumedang. The research objective of this study is to determine the magnitude of the contribution and potential of advertisement tax which is actually owned by Sumedang Regency. The method used is descriptive quantitative method that is the target data and realization of advertisement tax andRegional Original Revenue (PAD) as well as the number of advertisement taxpayers totaling 614. To calculate the contribution of advertisement tax using related variables, namely the realization of advertisement tax revenue, the realization of regional original income whereas to calculate the potential for advertisement tax, namely the number of billboards, billboard size / billboard area, number of days, billboard rates. and for testing the effect of using SPSS version 25. The results of this study indicate that the contribution of advertisement tax is quite effective, and the potential for advertisement tax in Sumedang Regency is very large. The contribution and potential of advertisement tax is also very influential on Local Revenue. But the results of this study also showed that the lack of contribution and there are still many advertisement tax potentials that have not been explored optimally.
Pengaruh Disiplin Kerja Dan Etos Kerja Terhadap Kinerja Karyawan di PT. Fuzi Citra Mandiri Sukmayadi Sukmayadi; Paroli Paroli; Syaifuddin Syaifuddin
Coopetition : Jurnal Ilmiah Manajemen Vol. 14 No. 3 (2023): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v14i3.3849

Abstract

The essence of the problem in this research is that the performance of employees at PT Fuzi Citra Mandiri has not been optimal. This study aims to determine the effect of work discipline on employee performance, the effect of work ethic on employee performance, the influence of work discipline and work ethic on employee performance at PT. Fuzi Citra Mandiri. This study used a descriptive analytical method with a survey approach, quantitative methods, data collection techniques namely observation and questionnaires. The analysis technique used is multiple regression analysis, correlation test, coefficient of determination and hypothesis testing. The results of the discussion show that the effect of work discipline on employee performance is 96.2%, the effect of work ethic on employee performance is 54.2% and the influence of work discipline and work ethic on employee performance at PT. Fuzi Citra Mandiri is 67.4% and there are still 32.6% other factors. The results of testing the hypothesis that f count = 6.133 and f table = 3.35, the hypothesis which states that simultaneously work discipline and work ethic have an influence on employee performance at PT. Fuzi Citra Mandiri.
Urgensi E-Bisnis dan Pencatatan Laporan Keuangan UMKM pada Era Digital di Desa Jatimekar Sukmayadi Sukmayadi; Ading Rahman Sukmara
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 3 No. 2: Februari 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v3i2.3022

Abstract

In the digital era, the role of e-business and financial report management has crucial relevance for the growth of MSMEs. This research explores the impact of implementing e-business and education on recording financial reports on MSMEs in Desa Jatimekar. The results show a marked increase in understanding among MSMEs regarding the benefits of e- business and the potential use of digital technology. Identification of MSME sectors, such as local crafts and agricultural products, as potential for adopting e-business provides a strategic basis for further development. Although enthusiasm for e-business implementation is high, challenges such as limited access to technology and uncertainty about data security remain a concern. The use of financial reports is also faced with challenges of complexity and integration with basic daily needs. Recommendations include providing additional technical support and stakeholder involvement in information security to ensure the sustainability and security of e-business implementation and financial recording in Desa Jatimekar. This study provides insight into the importance of MSME adaptation to digital trends at the village level, contributing to understanding and policy development in this area.
The Effect of Promotion on The Interest of Buying Women's Products in Women's Saves and Loans in Returning Fund Management Units Tomo District, Sumedang Regency Heni Anggraeni; Sukmayadi; Cahyono
Journal of Bussines Management Basic Vol 4 No 1 (2022): Journal of Bussines Management Basic
Publisher : Universitas Sebelas April, Fakultas Ekonomi dan Bisnis

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Abstract

Promotion is an important aspect of the marketing mix that supports sales success. Promotion is used to introduce products to the wider community so that there will be buying interest in a company product so that its use increases. Based on this, this study aims to determine the effect of promotion on the interest in buying savings and loan products for women's groups in the Revolving Fund Management Unit, Tomo District, Sumedang Regency. This study uses a quantitative research method approach. Sampling was done by simple random sampling with the research sample of the female group. The research data collection was carried out by means of a questionnaire, documentation and observation. The research data were analyzed using statistical analysis through simple regression test, correlation coefficient test, determination coefficient test and t test. The results of the study explain that promotion has a strong relationship with purchase intention as indicated by the correlation coefficient of 0.715 then promotion has a positive and significant effect on purchase intention. This is indicated by the regression equation model Y = 21.912 + 0.429X, the significance value is smaller than the 0.05 level and the t count (9.016) is greater than the t table (0.678). Furthermore, based on the coefficient of determination test, promotion has an effect of 51.1% on purchase intention, while 48.9% is influenced by other factors not examined.
AMDK Customer Satisfaction Analysis At Perumda Tirta Medal Sumedang Sukmayadi Sukmayadi; Deno Hermawan
Journal of Bussines Management Basic Vol 4 No 2 (2022): Journal of Bussines Management Basic
Publisher : Universitas Sebelas April, Fakultas Ekonomi dan Bisnis

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Abstract

The occurrence of increasingly fierce competition in the Bottled Drinking Water (AMDK) industry, especially local products, makes customers prefer to choose products that suit their wants and needs. Perumda Tirta Medal Sumedang is a regional company engaged in the management, production and delivery of drinking water to the community that makes customer satisfaction its main priority. This research was conducted to determine customer satisfaction and efforts to increase customer satisfaction at Perumda Tirta Medal Sumedang using qualitative methods. The sampling technique used accidental sampling technique. Data obtained by the Miles and Huberman method through the process of data collection, data reduction, data presentation and drawing conclusions. The results of the research show that customer satisfaction at Perumda Tirta Medal Sumedang is already satisfied. This can be seen from the indicators of customer expectations which show that the products and services provided are as expected. Then the satisfaction seen from the indicator of interest in revisiting shows by providing services between products and providing the best service to customers, as well as the use of quality raw materials is considered quite satisfactory. Furthermore, satisfaction seen from visitors from the indicators recommend recommend also shows customers to recommend the AMDK Tirta Medal product to their relatives and friends because the service is considered good and the perceived benefits are very good for the health of the body because of the quality bottled drinking water.
Analysis of Organizational Culture and Employee Loyalty at Bank Sumedang Sukmayadi Sukmayadi; Destiany Ramadhyanti
SINTESA Vol. 14 No. 2 (2023): Sintesa
Publisher : SINTESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The background of this study is that there are indications of anorganization at Sumedang Bank that has been running quite well but needsto be optimized. This study aims to apply organizational culture knowledgeand determine the application of organizational culture and determineemployee loyalty at Sumedang Bank. This research uses qualitativeresearch methods with data collection techniques, namely interviewobservation and documentation. The informants in this study weredetermined using the purposive sampling method, namely a total of 6people. The final results of this study concluded that the cultureorganizational owned by Bank Sumedang had been going well but was stillnot optimal in the way it behaved, dress, and so on. While employees atBank Sumedang have been running well but not optimally. This can beseen from several things, namely there are several bank employeesbecause they are late for work from the specified hours. Therefore, theresults of this study can be used as references and recommendations tosupport the smooth running of Organizational Cultute and EmployeeLoyalty at Bank Sumedang
ECONOMIC DYNAMICS IN THE POLITICAL SPOTLIGHT: ANALYZING THE IMPACT OF PRESIDENTIAL AND LEGISLATIVE CAMPAIGNS ON ECONOMIC GROWTH Sudjono Sudjono; Sukmayadi Sukmayadi; Kadar Nurjaman; Masnilam Hasibuan; M. Al Muhtadin
Branding: Jurnal Manajemen dan Bisnis Vol 2, No 2 (2023): BRANDING: Jurnal Manajemen dan Bisnis
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jb.v2i2.31920

Abstract

This article delves into the intricate relationship between political campaigns, specifically presidential and legislative, and their impact on economic growth. Employing a robust analytical approach, the study systematically examines how these political events influence economic dynamics. The research integrates a comprehensive review of economic-political theories and empirical data analysis to assess the extent to which political campaigns affect economic indicators such as GDP growth, investment, and consumer confidence. By correlating election cycles with economic fluctuations, the study offers a nuanced understanding of the interplay between political activities and economic performance. The findings reveal significant insights into the temporal and causal relationships between political campaigns and economic growth, highlighting the role of political stability, policy anticipation, and investor sentiment. This article contributes to the broader discourse on economic-political interactions, providing valuable implications for policymakers, economists, and political strategists. It underscores the importance of considering political factors in economic forecasting and policy-making, especially in periods leading up to major elections.
Entrepreneurship in the era of society 5.0: Navigating digitalization for innovation and growth Juniawan Mandala Putra; Deby R. Karundeng; Abdul Gofur; Reynaldi Tresnadjaja; Ade Suhara; Sukmayadi Sukmayadi; Ahmad Sopyan
Journal of Sustainable Tourism and Entrepreneurship Vol. 6 No. 1 (2024): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/joste.v6i1.2224

Abstract

Purpose: This study explores the symbiotic relationship between entrepreneurship and digitalization in Society 5.0, emphasizing the pivotal role of entrepreneurs in navigating and leveraging digital technologies to foster innovation and propel economic development. Research Methodology:  This study uses quantitative methods to explore entrepreneurship in the era of Society 5.0, focusing on digitalization for innovation and growth. The population comprises entrepreneurs in Indonesia who use digital technology in their business. The sample comprised of 200 purposively selected entrepreneurs. Data were collected using an online questionnaire on the use of digital technology, innovation, and business growth. Data analysis, including validation, descriptive analysis, and SEM-PLS, was conducted using Smart PLS. The results are expected to provide insights into digital strategies for business innovation and growth. Results: The results highlight how entrepreneurs can leverage digital technologies, such as AI, IoT, and big data, to develop innovative products, improve operational efficiency, expand markets, and make better decisions. The benefits include global market access, improved customer experience, and better business sustainability. This makes entrepreneurs more competitive and responsive to market change. Limitations: Today's entrepreneurship faces limitations, such as technology dependence, adaptation difficulties, data security risks, and the digital divide. Entrepreneurs also encounter global competition, changing regulations, a lack of digital skills, poor technology infrastructure, and funding difficulties. Overcoming these challenges requires support from the government, the private sector, and educational institutions. Contributions: This research helps institutions develop digital policies and training programs, adds to the global literature on entrepreneurship in the Society 5.0, provides digital strategies for management, and improves entrepreneurs' competencies in utilizing digital technologies. It provides practical guidance to support business innovation and growth in the digital age.
Co-Authors Abdul Gofur Ade Suhara Ading Rahman Sukmara Ahmad Sopyan Cahyono Deno Hermawan Destiany Ramadhyanti Heni Anggraeni Juniawan Mandala Putra Kadar Nurjaman Karundeng, Deby Rita M. Al Muhtadin Masnilam Hasibuan Paroli Paroli Reynaldi Tresnadjaja Rima Hernawati Sudjono Sudjono Syaifuddin Syaifuddin