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All Journal Jurnal Sains Manajemen dan Bisnis Indonesia MBA: Journal of Management and Business Aplication Innovative: Journal Of Social Science Research Journal of Accounting and Finance
Nursyamsida Tohari
Universitas PGRI Argopuro Jember
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Implementasi Kebijakan Tax Amnesty Terhadap Kepatuhan Membayar Pajak dan Optimalisasi Fungsi Pajak di Kabupaten Jember Nike Norma Epriliyana; Nursyamsida Tohari; Suwarso Suwarso
Jurnal Sains Manajemen dan Bisnis Indonesia Vol 10, No 2 (2020): Jurnal Sains Manajemen dan Bisnis Indonesia
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jsmbi.v10i2.4117

Abstract

Penelitian ini bertujuan untuk  melakukan analisis terhadap Implementasi Kebijakan Tax Amnesty terhadap Kepatuhan Membayar Pajak dan Optimalisasi Fungsi Pajak di Kabupaten Jember. Metode penelitian menggunakan pendekatan kuantitatif. Populasi berjumlah 100 wajib pajak. Lokasi penelitian Kabupaten Jember. Teknik sampling menggunakan simple random sampling. Analisis data menggunakan analisis Two Way Anova (MANOVA). Hasil penelitian menyimpulkan bahwa Implementasi Tax Amnesty berpengaruh terhadap Kepatuhan Membayar Pajak di Kabupaten Jember (Correlation Coefficient = 17,006; sig. = 0,000); dan Implementasi Tax Amnesty berpengaruh terhadap Optimalisasi Fungsi Pajak di Kabupaten Jember (Correlation coefficient = 16,206; sig. = 0,000). Dengan adanya kepatuhan membayar pajak, maka penerimaan negara atas pajak dapat dioptimalkan.
CONSUMER BEHAVIOR ANALYSIS OF PURCHASE DECISIONS AND CUSTOMER SATISFACTION WHO BUYS FASHION PRODUCTS THROUGH TRANSACTIONS VIA MARKETPLACE IN JEMBER DISTRICT Nursyamsida Tohari; Nike Norma Epriliyana
MBA - Journal of Management and Business Aplication Vol 6 No 1 (2023)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/mba.v6i1.692

Abstract

This study aims to analyze consumer behavior towards purchase decision via the marketplaceand consumer satisfaction in Jember Regency. After the covid-19 pandemic, the marketplace isgrowing and offering a variety of services that can satisfy its consumers. The researchrespondents consisted of 150 marketplace user respondents, namely Bukalapak, Shoppee,Tokopedia, Lazada, and Blibli. Data collection techniques consist of e-questionnaire. Dataanalysis using path analysis. Research variables consist of exogenous trust variable (X1); Price(X2); Convenience (X3); Reference Group (X4); Quality of Information (X5). The endogenousvariable is consumer satisfaction (Y). The intervening variable is the purchase decision (Z). Theresults of the study concluded that the Trust Variable (X1) had no significant effect on consumerdecisions (Z) as evidenced by the results of hypothesis testing with values of sig. 0.130 and0.114; Price variable (X2) has a significant effect on consumer decisions (Z) as evidenced by theresults of hypothesis testing with values of sig. 0.000 and 0.205; The convenience variable (X3)has a significant effect on consumer decisions (Z) as evidenced by the results of hypothesistesting with values of sig. 0.000 and 0.216; The Reference Group variable (X4) has nosignificant effect on consumer decisions (Z) as evidenced by the results of hypothesis testingwith values of sig. 0.047 and 0.160; Quality of Information variable (X5) has a significant effecton consumer decisions (Z) as evidenced by the results of hypothesis testing with values of sig0.130 and 0.114; The Consumer Decision Variable (Z) has a significant effect on consumersatisfaction (Y) as evidenced by the results of hypothesis testing with a value of sig. 0.000 and0.494.
Analisis Persaingan UMKM Coffe Shop Kabupaten Jember dengan Analysis Five Poerters Pasca Pandemi Covid-19 Nursyamsida Tohari
Innovative: Journal Of Social Science Research Vol. 3 No. 4 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i4.4074

Abstract

Penelitian ini bertujuan untuk menganalisis persaingan di antara Usaha Mikro, Kecil, dan Menengah (UMKM) dalam sektor coffee shop di Kabupaten Jember setelah pandemi COVID-19. Analisis menggunakan kerangka Five Forces yang dikembangkan oleh Michael Porter untuk mengevaluasi dinamika persaingan di pasar UMKM coffee shop. Data dikumpulkan melalui survei dan wawancara dengan pemilik UMKM coffee shop serta analisis data sekunder terkait kondisi pasar dan ekonomi pasca pandemi. Hasil analisis Five Forces memberikan wawasan tentang kekuatan persaingan yang memengaruhi UMKM coffee shop, termasuk ancaman produk pengganti, tingkat persaingan industri, kekuatan tawar-menawar pembeli, kekuatan tawar-menawar pemasok, dan hambatan masuk. Hasil ini dapat digunakan oleh para pemilik UMKM coffee shop untuk mengembangkan strategi yang lebih efektif dalam menghadapi lingkungan bisnis pasca pandemi.
Akuntansi Pencatatan Pembukaan dan Pencairan Deposito Berjangka pada PT. BPR Anugerahdharma Yuwana Cabang Ambulu Kabupaten Jember Riswandari, Ira Mei; Suwarso, Suwarso; Tohari, Nursyamsida
ACCOUNT (Journal of Accounting and Finance) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v1i2.1546

Abstract

The purpose of this research is to determine the recording of opening and disbursement of time deposits at PT. BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency and compare it with theory. The research method used is descriptive qualitative with data collection techniques of interviews, observation, and documentation. The results of this study are the recording of the opening and disbursement of time deposits at PT. BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency uses the Cash Basis system, and the recording is also in accordance with the theory, except that there is a slight difference in the recording of account names and deposit interest taxes are not included in the interest payment journal in accordance with company policy.
Analisis Sumber dan Penggunaan Modal Kerja pada PT. BPR Anugerahdharma Yuwana Cabang Ambulu Kabupaten Jember Tohari, Nursyamsida; Fitriana, Alya
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i1.1719

Abstract

This research aims to analyze the sources and use of working capital at PT. BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency 2021 – 2022. The data used in this research are qualitative data and quantitative data from PT. BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency. The analytical method used is a quantitative descriptive method, namely by analyzing the balance sheet financial report of PT. BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency in 2021 – 2022 to find out the source and use of working capital. From the results of the analysis it was found that working capital at PT. BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency experienced an increase of Rp. 158,850,227. Meanwhile, from the report on sources and use of working capital, it is known that the source of working capital is greater than the use of working capital so that the financial management performance of PT. BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency is getting better.
Analisis Strategi Pemasaran untuk Meningkatkan Daya Saing UMKM (Studi Kasus Pada Jasa Desain Perspektif Malang) Putra, Moch. Gilang Aryana; Lestari, Hari Budi; Tohari, Nursyamsida
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 2 (2024): September
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i2.2029

Abstract

This study aims to get an overview of the marketing strategy used by Jasa Desain Perspektif Malang to increase sales. Marketing strategy is one way to win sustainable competitive advantage for companies that produce goods or services. Marketing strategy can be seen as one of the bases used in compiling overall corporate planning. Data collection techniques are carried out by documentation and observation. The results of the study concluded that the marketing strategy of Jasa Desain Perspektif Malang uses (1) market segmentation strategy; (2) target market determination strategy (targeting); (3) market positioning strategy (positioning); and (4) marketing mix. Based on this marketing strategy, there is an increase in total sales and is used as a reference for the effectiveness of marketing strategies in competition between Desain Perspektif Malang businesses.
Identifikasi, Penanganan, dan Penyelesaian Kredit Bermasalah pada Bank Perkreditan Rakyat Epriliyana, Nike Norma; Salsabila, Arin Puri; Tohari, Nursyamsida
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 2 (2024): September
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

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

Abstract

Rural Banks is a financial institution that focuses on providing funds and providing credit. In the distribution of credit, Rural Banks can experience payment bottlenecks because debtors do not have sufficient funds, experience bankruptcy, do not pay on time. Bad credit can cause disruption to the liquidity of the Rural Bank. This research aims to explain the factors that cause bad credit and solutions to handling bad credit at Rural Banks. The research approach was carried out with a qualitative descriptive approach with a review of articles on non-performing loans. Data collection is done by literature study.. The results of the study concluded that the factors that cause non-performing loans include: (1) Improper credit analysis; (2) Less selective credit policy; (3) The debtor is not honest about the reported income; (4) The debtor has a disaster; (5) The weak financial strength of the business owned by the debtor. Based on these influencing factors, the solutions for handling non-performing loans include: (1) Early warning; (2) Credit restructuring; (3) Settlement of non-performing loans.
Co-Authors Epriliyana, Nike Norma Fitriana, Alya Lestari, Hari Budi Nike Norma Epriliyana Putra, Moch. Gilang Aryana Riswandari, Ira Mei Salsabila, Arin Puri Selvi Amalia Fitrah Suwarso Suwarso Suwarso Suwarso Suwarso Suwarso