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Journal : AdBispreneur

ANALYSIS OF PROGRAM OF BUSINESS CREDIT FOR SOCIETY AT PT BANK BRI Rasmini, Mas
AdBispreneur Vol 1, No 1 (2016): Adbispreneur
Publisher : Departemen Ilmu Administrasi Bisnis, Fakultas Ilmu Sosial dan Ilmu Politik, UNPAD

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (180.081 KB) | DOI: 10.24198/adbispreneur.v1i1.9093

Abstract

The purpose of this study is to investigate the implementation of a credit program (KUR) in state-owned banks (KUR program of study at Bank Rakyat Indonesia Branch Office Majalaya). The method used is a qualitative method of data collection techniques through in-depth interviews and non-participant observation. Data analysis techniques, namely the reduction of data, display data and then drawing conclusions. While testing is done by triangulation of data and discussions with members of the research team.Results from the study showed that the implementation process of granting KUR fairly and efficiently. That is the process of credit supply is in accordance with the legislation in force, both legislation and circulars BRI. So even in terms of processing time relatively quickly with quite a lot of stages.
ANALISIS POTENSI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN SEBAGAI SALAH SATU PAJAK DAERAH Suryanto .; Bambang Hermanto; Mas Rasmini
AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausahaan Vol 3, No 3 (2018): AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausa
Publisher : Departemen Ilmu Administrasi Bisnis, Fakultas Ilmu Sosial dan Ilmu Politik, UNPAD

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.501 KB) | DOI: 10.24198/adbispreneur.v3i3.19205

Abstract

 This study aims to analyze the potential of Land And Building Transfer Tax (BPHTB) revenue which is one of the local taxes in the city of Bandung. This study uses a qualitative approach with descriptive methods. Data collection techniques are carried out by observation, in-depth interviews and literature studies. The results of the study show that the realization of BPHTB revenues every year always increases. However, the increase was not optimal, because in some periods the target set was not reached. The set target is not achieved because BPHTB is included in the self assessment system, namely a tax collection system that authorizes taxpayers to determine the amount of tax payable themselves. Many taxpayers who report their transactions are not in accordance with reality, so they report obligations smaller than they should be paid. Since 2016, the Bandung City Government has set a range of land values based on land value zones issued by the National Land Agency as the basis for imposing BPHTB. Penelitian ini bertujuan untuk mengalisis potensi penerimaan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) yang merupakan salah satu pajak daerah yang ada di Kota Bandung. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Teknik pengumpulan data dilakukan dengan cara observasi, wawancara mendalam dan studi literatur. Hasil penelitian menunjukkan bahwa realisasi penerimaan BPHTB setiap tahunnya selalu meningkat. Namun peningkatan tersebut belum optimal, karena pada beberapa periode target yang ditetapkan tidak tercapai. Target yang ditetapkan tidak tercapai karena BPHTB termasuk ke dalam kelompok self assesment system yakni sistem pemungutan pajak yang memberi wewenang kepada wajib pajak untuk menentukan sendiri besarnya pajak terutang. Para wajib pajak banyak yang melaporkan transaksi mereka tidak sesuai realitanya, sehingga mereka melaporkan kewajiban lebih kecil dari seharusnya dibayarkan. Sejak tahun 2016, Pemerintah Kota Bandung menetapkan kisaran nilai tanah berdasarkan zona nilai tanah yang dikeluarkan Badan Pertanahan Nasional sebagai dasar pengenaan BPHTB.
ACTIVITY BASED COSTING: METODE AKURAT MENENTUKAN BIAYA SEWA KAMAR HOTEL Suryanto -; Mas Rasmini; Thealice Lidwina
AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausahaan Vol 5, No 1 (2020): AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausa
Publisher : Departemen Ilmu Administrasi Bisnis, Fakultas Ilmu Sosial dan Ilmu Politik, UNPAD

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/adbispreneur.v5i1.26779

Abstract

Every company has an interest in calculating the cost of production. Cost of production is a way to calculate the costs used in producing a product. This study aims to analyze the calculation of the cost of the production method used by the hotel and determine the cost of production calculated by the method of activity-based costing (ABC). The method used in this research is a quantitative method. Data collected through observation, unstructured interviews, and literature study. The results of this study indicate that the calculation of the cost of production of hotel rooms conducted by the company occurred under costing for standard, superior, and superior plus types of rooms. As for the type of family room, family plus, and family-standard over costing occurs. The difference in the calculation results occurs because the calculation method by the company has not been done in detail as in the ABC method.Setiap perusahaan berkepentingan terhadap perhitungan harga pokok produksi. Harga pokok produksi adalah cara untuk menghitung biaya yang digunakan dalam menghasilkan suatu produk. Penelitian ini bertujuan untuk menganalisis perhitungan metode harga pokok produksi yang digunakan pihak hotel dan mengetahui harga pokok produksi yang dihitung dengan metode Activity Based Costing (ABC). Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Data dikumpulkan melalui observasi, wawancara tidak terstruktur, dan studi pustaka. Hasil penelitian ini menunjukkan bahwa perhitungan harga pokok produksi kamar hotel yang dilakukan oleh pihak perusahaan terjadi undercosting untuk jenis kamar standard, superior, dan  superior plus. Sedangkan untuk jenis kamar family, family plus, dan family standard terjadi overcosting. Perbedaan hasil perhitungan tersebut terjadi karena dalam metode perhitungan yang dilakukan perusahaan belum dilakukan secara detail sebagaimana dalam metode ABC.
ANALYSIS OF PROGRAM OF BUSINESS CREDIT FOR SOCIETY AT PT BANK BRI Mas Rasmini
AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausahaan Vol 1, No 1 (2016): AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausa
Publisher : Departemen Ilmu Administrasi Bisnis, Fakultas Ilmu Sosial dan Ilmu Politik, UNPAD

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (180.081 KB) | DOI: 10.24198/adbispreneur.v1i1.9093

Abstract

The purpose of this study is to investigate the implementation of a credit program (KUR) in state-owned banks (KUR program of study at Bank Rakyat Indonesia Branch Office Majalaya). The method used is a qualitative method of data collection techniques through in-depth interviews and non-participant observation. Data analysis techniques, namely the reduction of data, display data and then drawing conclusions. While testing is done by triangulation of data and discussions with members of the research team.Results from the study showed that the implementation process of granting KUR fairly and efficiently. That is the process of credit supply is in accordance with the legislation in force, both legislation and circulars BRI. So even in terms of processing time relatively quickly with quite a lot of stages.
PROSES INOVASI SOSIAL DALAM MENCIPTAKAN INOVASI SOSIAL PADA BANK SAMPAH DI KABUPATEN BANDUNG BARAT PADA TAHUN 2021-2022 Rasmini, Mas; Sukoco, Iwan; Hermanto, Bambang; Sanusi, Nur Azura
Adbispreneur Vol 8, No 2 (2023): AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausa
Publisher : Departemen Ilmu Administrasi Bisnis, Fakultas Ilmu Sosial dan Ilmu Politik, UNPAD

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/adbispreneur.v8i2.44495

Abstract

This study aims to find out how the process of social innovation at Trash Banks in West Bandung Regency (KBB) creates social innovation as a business development solution. This research is a case study research. The locus of research is the Trash Banks in West Bandung Regency as many as 10 Trash Banks. The informants consisted of 30 people who were representatives of the Trash Bank, village government and the KBB Environmental Service, communities, businesses and academics. Data collection techniques through participant observation, interviews, questionnaires, and documentation studies. The data analysis technique uses the concept of social innovation process which is then carried out by SWOT analysis to formulate business development strategies. The results of the study show that the Trash Bank in West Bandung Regency implements the Social Innovation Process by going through 5 stages. The first stage is identifying social problems and internal problems of the Trash Bank and identifying stakeholders through interviews and FGD activities with the Chairpersons of the Trash Bank. The second stage is to equalize perceptions and formulate strategies/solutions with stakeholders on the problems faced by the Trash Bank through FGD activities. The third stage is carrying out mapping of the capacity of the Trash Bank and all stakeholders as well as a feasibility study. The fourth stage is designing cooperation/collaboration with stakeholders. In the fifth stage, 13 forms of social innovation were obtained which are expected to encourage the KBB Trash Bank to become a sustainable Trash Bank.Penelitian ini bertujuan untuk mengetahui bagaimana proses inovasi sosial pada Bank Sampah di Kabupaten Bandung Barat (KBB) dalam menciptakan inovasi sosial sebagai solusi pengembangan usaha. Penelitian ini merupakan penelitian studi kasus. Lokus penelitian yaitu Bank Sampah di Kabupaten Bandung Barat sebanyak 10 Bank Sampah. Informan terdiri dari 30 orang yang merupakan perwakilan dari Bank Sampah, pemrintah desa dan Dinas Lingkungan Hidup KBB, komunitas, bisnis, dan akademisi. Teknik pengumpulan data melalui observasi partisipan, wawancara, kuesioner, dan studi dokumentasi. Teknik analisis data dengan menggunakan konsep proses inovasi sosial yang selanjutnya dilakukan analisis SWOT untuk merumuskan strategi-strategi pengembangan usaha. Hasil penelitian menunjukkan bahwa Bank Sampah di Kabupaten Bandung Barat melaksanakan Proses Inovasi Sosial dengan melalui 5 tahapan. Tahap pertama mengidentifikasi permasalahan sosial dan masalah internal Bank Sampah serta mengidentifikasi stakeholders melalui kegiatan wawancara dan FGD dengan para Ketua Bank Sampah. Tahap kedua melakukan penyamaan persepsi dan perumusan strategi/solusi dengan para stakeholders terhadap permasalahan yang dihadapi Bank Sampah melalui kegiatan FGD. Tahap ketiga melaksanakan mapping terhadap kapasitas Bank Sampah dan semua stakeholders serta studi kelayakan. Tahap keempat merancang kerja sama/kolaborasi dengan para stakeholders. Tahap kelima diperoleh 13 bentuk inovasi sosial yang diharapkan dapat mendorong Bank Sampah KBB menjadi Bank Sampah yang berkelanjutan.
PENGARUH PENDIDIKAN DAN PENDAPATAN TERHADAP LITERASI KEUANGAN SYARIAH PADA MASYARAKAT JATINANGOR Rasmini, Mas; Alexandri, Mohammad Benny; Tuzahro, Fatimah
Adbispreneur Vol 9, No 1 (2024): AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausa
Publisher : Departemen Ilmu Administrasi Bisnis, Fakultas Ilmu Sosial dan Ilmu Politik, UNPAD

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/adbispreneur.v9i1.39190

Abstract

This research aims to determine the effect of education and income on the level of financial literacy of Islamic banking in the Jatinangor community. The method used in this study is a quantitative approach. Data collection techniques include literature study, distribution of questionnaires, and interviews. A sample of 100 individuals was obtained using simple random sampling techniques. The analytical techniques employed are descriptive statistical analysis and multiple linear regression. The analysis results indicate a significant effect of education and income on Islamic financial literacy. The conclusion of this study is that both education and income, both simultaneously and partially, influence Islamic financial literacy in the Jatinangor community. Education and income both have a positive effect on financial literacy.Penelitian ini bertujuan untuk mengetahui pengaruh pendidikan dan pendapatan terhadap tingkat literasi keuangan perbankan syariah pada masyarakat Jatinangor. Metode yang digunakan pada penelitian ini adalah pendekatan kuantitatif. Teknik pengumpulan data dengan studi literatur, penyebaran kuesioner, dan wawancara. Sampel diperoleh sebanyak 100 orang dengan menggunakan teknik simple random sampling. Teknik analisis digunakan adalah analisis statistik deskriptif dan regresi linear berganda. Hasil analisis menunjukkan adanya pengaruh signifikan dari pendidikan dan pendapatan terhadap literasi keuangan syariah. Kesimpulan dari penelitian ini adalah pendidikan dan pendapatan baik secara simultan maupun parsial berpengaruh terhadap literasi keuangan syariah pada masyarakat Jatinangor. Pendidikan dan pendapatan sama-sama memiliki pengaruh positif terhadap literasi keuangan.