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All Journal Jurnal Wacana Ekonomi Jurnal Ekuilnomi Ilomata International Journal of Management International Journal of Management Science and Information Technology (IJMSIT) Jurnal Wahana Akuntansi: Sarana Informasi Ekonomi dan Akuntansi Journal of Knowledge Management Journal Of Entrepeneurship and Strategic Management (JESM) Jurnal Ekonomi, Manajemen, Akuntansi
Acep Abdul Basit
Universitas Garut
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Proses Pemungutan Pajak Hiburan di Kabupaten Garut Putri Seni Sanita; Muslim Alkautsar; Acep Abdul Basit
Jurnal Wahana Akuntansi Vol 6 No 1 (2021): Jurnal Wahana Akuntansi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwa.v6i1.1723

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana proses pemungutan pajak hiburan di kabupaten Garut. Penelitian ini dilakukan di Badan Pendapatan Daerah Kabupaten Garut Jl Otto Iskandardinata No.278, Tarogong Kidul, Garut. Metode penelitian yang digunakan adalah metode kualitatif dengan pendekatan deskriptif. Sumber data dalam penelitian ini adalah data primer dari wawancara dengan petugas Bapenda Kab. Garut dan wajib pajak hiburan, sedangkan data sekunder diperoleh dari buku, jurnal dan dokumen lainnya. Teknik pegumpulan data dalam penelitian ini menggunakan teknik wawancara, dokumentasi dan studi kepustakaan. Hasil penelitian ini menunjukan bahwa dalam proses pemungutan pajak hiburan dilakukan dengan sistem Self Assessment dan prosedur pemungutan telah dilakukan sesuai dengan peraturan yang ada, namun masih terdapat wajib pajak yang tidak mau mendaftarkan usahanya dan masih terdapat wajib pajak yang telat membayar pajaknya.
Pengaruh Current Ratio, Debt to Equity Ratio, dan Total Asset Turnover terhadap Pertumbuhan Laba pada Perusahaan PT. Unilever Indonesia TBK Periode 2011-2020 Sinta Nuraisyah; Kasmat Djuanta; Acep Abdul Basit
Jurnal Wahana Akuntansi Vol 7 No 1 (2022): Jurnal Wahana Akuntansi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwa.v7i1.3145

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio, Debt to Equity Ratio dan Total Asset Turnover secara simultan dan parsial terhadap pertumbuhan laba perusahaan PT. Unilever Indonesia Tbk yang terdaftar pada Bursa Efek Indonesia (BEI). Periode yang digunakan dalam penelitian ini adalah sepuluh tahun yaitu mulai dari tahun 2011-2020. Pengambilan sampel menggunakan metode purposive sampling. Populasi dalam penelitian ini adalah seluruh laporan keuangan PT. Unilever Indonesia Tbk yang terdaftar di Bursa Efek Indonesia. Dari populasi tersebut maka sampel yang digunakan dalam penelitian ini adalah 10 tahun laporan keuangan terbaru PT. Unilever Indonesia Tbk dari periode 2011-2012.  Berdasarkan hasil analisis data dapat disimpulkan bahwa Current Ratio, Debt to Equity Ratio dan Total Asset Turnover tidak berpengaruh secara simultan maupun parsial terhadap pertumbuhan laba. Hasil ini ditunjukkan oleh nilai F hitung sebesar 3,778 dan signifikasi sebesar 0,078. Hasil koefisien determinasi (Adjusted R2) menunjukkan bahwa pengaruh Current Ratio, Debt to Equity Ratio dan Total Asset Turnover dalam menjelaskan Pertumbuhan Laba sebesar 0,481 atau 48,1 % dan sisanya dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini.
Pengaruh Promosi Melalui Social Media terhadap Keputusan Pembelian yang Dimediasi oleh Word Of Mouth Communication di KFC Azizah Audiatul Ula; Novie Susanti Suseno; Acep Abdul Basit
Journal of Knowledge Management Vol 14 No 2 (2020): JOURNAL OF KNOWLEDGE MANAGEMENT
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jkm.v14i2.1655

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh promosi melalui social media melalui word of mouth terhadap keputusan pembelian di KFC. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan deskriptif dan asosiatif. Teknik pengumpulan data yang digunakan adalah studi kepustakaan dan studi lapangan. Penarikan sampel yang digunakan dalam penelitian ini adalah teknik non probability sampling yaitu dengan teknik purposive sampling dengan sampel sebanyak 100 responden. Pengujian alat ukur data menggunakan uji validitas dan uji reliabilitas. Berdasarkan hasil penelitian menunjukkan bahwa promosi melalui social media berpengaruh signifikan terhadap keputusan pembelian di KFC, promosi melalui social media berpengaruh signifikan terhadap word of mouth di KFC, promosi melalui social media berpengaruh signifikan terhadap keputusan pembelian setelah memasukan variabel word of mouth ke dalam persamaan.
Green Economy Implementation and Green Human Resource Management as Drivers of Green Career Development in a Geothermal Power Unit Siti Milkaniah Zahrah; Acep Abdul Basit; Irfan Rizki Gumilar
International Journal of Management Science and Information Technology Vol. 6 No. 2 (2026): July - December 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i2.7923

Abstract

The transition toward a green economy requires energy organizations to align sustainable operation with human resource system that prepare employees for longterm green career demands. This study examines the effects of green economy implementation and green human resource management on green career development among employees of PLTP Kamojang PLN Indonesia Power UBP Kamojang. A quantitative explanatory survey was conducted using a saturated sample of all 134 employees of the Kamojang geothermal power unit. Data were collected throught a 39-item questionnaire measured on a five-point Likert scale and analyzed using partial least squares structural equation modeling with SmartPLS 3. The reflective measurement model met the required criteria for convergent validity, discriminant validity, and internal consistency. Green economy implementation had a positive and significant effect on green career development (β = 0.458; t = 9.967; p < 0.001), while green human resource management also had a positive and significant effect (β = 0.446; t = 9.128; p < 0.001). The model explained 45.4% of the variance in green career development. The findings show that sustainable operational practices and environmentally oriented HR systems jointly strengthen career meaning, skill acquisition, professional relationships, and awareness of changing green work demands. The single-site, cross-sectional, self-reported design limits causal inference and broader generalization.
Pengaruh Literasi Digital dan Literasi Digital terhadap Daya Saing UMKM Berbasis Teknologi Digital di Garut Salma Fadillah; Acep Abdul Basit; Imas Purnamasari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.18500

Abstract

Trasnformasi digital menuntut UMKM bergerak dari sekedar penggunaan teknologi permukaan menuju integrasi strategi yang operasional. Ketimpangan infrastruktur dan tingginya ketergantungan pada praktik manual menciptakan jurang kapabilitas yang melemahkan daya saing pelaku usaha/ UMKM. Tujuan dari penelitian ini, menelaah transformasi digital yang fungsional dengan menguji pengaruh Pelatihan Digital dan Literasi Digital terhadap Daya Saing Berbasis Teknologi Digital di Garut. Dengan pendekatan kuantitatif deskriptif dan Teknik purposive sampling, data dikumpulkan dari 100 pelaku UMKM yang aktif menggunakan platform digital. Hasil analisis menunjukkan bahwa Pelatihan Digital dan Literasi Digital secara simultan dan parsial berpengaruh positif dan signifikan terhadap Daya Saing UMKM. Pelatihan Digital berperan paling dominan, sedangkan Literasi Digital berfungsi sebagai asset internal tak berwujud yang penting untuk mengatasi hambatan operasional pelaku usaha. Temuan ini menegaskan bahwa sinergi antara peningkatan kedua variabel tersebut untuk mengatasi hambatan operasional, mengecilkan celah kompetitif, dan memperkuat posisi tawar UMKM dalam ekosistem pasar digital.  
Exploring the Mandalagiri Coffee Supply Chain Using the Business Model Canvas (BMC) to Achieve Sustainability in the Coffee Industry Nizar Alam Hamdani; Hilman Rismanto; Acep Abdul Basit
Ilomata International Journal of Management Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i1.1928

Abstract

This study explores the Mandalagiri coffee supply chain using the Business Model Canvas (BMC) approach to support sustainability in the coffee industry. The research is motivated by increasing competition in both domestic and international markets, as well as the need for small and medium coffee industries to strengthen competitiveness through innovative, efficient, and sustainable business strategies. The novelty of this study lies in mapping coffee management from upstream to downstream while expanding market access through professional collaboration with local and international buyers. A mixed-methods approach was used, combining in-depth interviews, field observations, Focus Group Discussions (FGDs), and questionnaires administered to 40 respondents, including farmers, business actors, village governments, and related stakeholders. Qualitative analysis applied the Resource-Based View (RBV) framework, emphasizing VRIO (valuable, rare, inimitable, and organizational) resources, while quantitative analysis employed Structural Equation Modeling–Partial Least Squares (SEM-PLS) 4.0. The findings reveal a strong relationship between RBV and sustainability with a coefficient of 0.794, supported by a t-statistic of 16.921, indicating a significant positive effect. This demonstrates that stronger RBV characteristics enhance sustainability outcomes. Within the BMC, key partners, key resources, and value propositions play a crucial role in improving competitive advantage through strengthened human resources, product innovation, and reputation. Overall, the study confirms that coffee industry sustainability depends not only on external strategic efforts but also on effective internal resource management. The results are expected to serve as a reference for developing competitive coffee business models oriented toward economic, social, and environmental sustainability.
Strategies to Enhance the Productivity of Yellow Bean Coffee Through Seed Certification and Value-Added Nursery Practices Tinneke Hermina; Muslim Alkautsar; Mochamad Romdhon; Hanifah Fauziah; Acep Abdul Basit
Ilomata International Journal of Management Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i1.1933

Abstract

This study aims to develop strategic approaches to enhance the productivity of Yellow Caturra coffee cultivated in Mount Mandalagiri, Garut Regency, Indonesia. Since 2012, Mandalagiri coffee farmers have experienced a decline in yields, primarily due to the use of seedlings that are not well-suited to the volcanic soil conditions of the region. Although the area possesses significant potential for coffee cultivation expansion through the national social forestry programme, the availability of certified Yellow Caturra seedlings remains limited. This research employed a qualitative descriptive approach to obtain an in-depth understanding of the certification process for Yellow Caturra nurseries and the potential value added from nursery activities to improve productivity. Data were analysed using the SOAR framework (Strengths, Opportunities, Aspirations, and Results) to identify strategic priorities for sustainable productivity enhancement. The findings highlight three main strategies: (1) the selection of superior Yellow Caturra parent plants and the integration of Good Agricultural Practices (GAP) within nursery operations to ensure seed certification; (2) capacity building and skill enhancement for seed breeders to strengthen the quality and scalability of seedling production; and (3) the promotion of Yellow Caturra coffee as Garut’s distinctive specialty product. These strategies underline the critical roles of certification, human resource development, and regional branding in improving productivity and ensuring the long-term sustainability of coffee cultivation in Mandalagiri.
Co-Authors Ahmad Wahyu Asep Saepuloh Azizah Audiatul Ula Candra Rini Indrianti Fauzi Rachman Sopandi Hamdani, Nizar Alam Hanifah Fauziah Hasbi Lutfi Hamdan Abdul Gani Hermina, Tinneke Hilman Rismanto Hilmi Aulawi Imas Purnamasari Irfan Rizki Gumilar Kasmat Djuanta Luqman Gunawan Mochamad Romdhon Muslim Al Kautsar Novie Susanti Suseno Putri Seni Sanita Riski Ramadhan Salma Fadillah Sari, Intan Tenisia Prawita Sinta Nuraisyah Siti Milkaniah Zahrah