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All Journal Journal of Business, Accounting and Finance Journal of Bussines Management Basic
Kurniawan, Ryan Feryana
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Economics, Econometrics & Finance Other

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The Influence Of Tax Knowledge And Information Technology On The Compliance Of Land And Building Taxpayers PBB-P2 (A Case Study In Surian Period 2021-2024) Handi, Handi; Kurniawan, Ryan Feryana; Mariana, Syafira
Journal of Business, Accounting and Finance Vol. 7 No. 2 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Rural and Urban Land and Building Tax is a tax imposed on the ownership or use of land and buildings located in rural and urban areas.Tax plays an important role as the main source of state revenue used to fund various public expenditures, such as infrastructure, education, health, and security.The purpose of this study was to determine the effect of tax knowledge and information technology on the compliance of Rural and Urban Land and Building Tax (PBB-P2) both partially and simultaneously. The research method used is a quantitative descriptive approach method. Data collection techniques were obtained from the results of questionnaires and literature studies. The sample in this study were taxpayers in Surian District, Sumedang Regency, totaling 100 respondents. The analysis technique used was multiple linear regression analysis. The data collected were calculated using the SPSS 23 for Windows program. Based on the results of the data analysis, it can be concluded that partially tax knowledge has a positive effect on the compliance of rural and urban land and building taxpayers by 22.4% and information technology has a positive effect on the compliance of rural and urban land and building taxpayers by 32.2%. Simultaneously, tax knowledge and information technology have a positive influence on the compliance of rural and urban land and building taxpayers by 54.5% and the remaining 45.5% is influenced by other factors outside this research
Analysis Of Work Communication At PT Mikdad Perkasa Abadi Sumedang Pratami, Yessika Meira; Royani, Solihin; Kurniawan, Ryan Feryana
Journal of Bussines Management Basic Vol 7 No 2 (2025): Journal of bussines management
Publisher : Universitas Sebelas April, Fakultas Ekonomi dan Bisnis

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Effective work communication plays an essential role in supporting smooth operations and maintaining professional relationships within a company. This study aims to analyze work communication at PT Mikdad Perkasa Abadi Sumedang. The research method used is descriptive qualitative with a field study design, conducted through in-depth interviews with five informants selected using purposive sampling. The main instrument in this research is the researcher, assisted by an interview guide, and the data were analyzed through data reduction, data display, and conclusion drawing using the Miles and Huberman model. The results show that communication between employees and superiors takes place through various media, such as face-to-face meetings and whatsapp, using adaptive delivery strategies, communication among employees is open and supports team collaboration, communication with investors is maintained through transparent reporting and annual forums, and communication with consumers is carried out responsively via social media and direct services
NALYSIS OF PROMOTION MIX IN SUMEDANG CAFÉ (COMPARATIVE STUDY OF SARVARA COFFEE AND DEJUE COFFEE) Wulandari, Ghaidha Ayu; Kurniawan, Ryan Feryana; Damayanti, Wulan Ariani
Journal of Bussines Management Basic Vol 7 No 2 (2025): Journal of bussines management
Publisher : Universitas Sebelas April, Fakultas Ekonomi dan Bisnis

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The promotion mix is used to find out how the promotion process is carried out to achieve the targets set by the company. This study aims to determine and analyze the promotion mix in Sarvara Coffee and Dejue Coffee in facing obstacles in implementing the promotion mix. The method used is qualitative with purposive sampling technique. With 18 informants. The results of the study show that Café Sarvara Coffee and Dejue Coffee Sumedang implement a promotion mix using advertising, sales promotion, word of mouth, personal selling, public relations and direct marketing. The conclusion of this study is that Café Sarvara Coffee Sumedang must expand the reach of promotions carried out by utilizing more creative and interactive promotion techniques and Dejue Coffee must increase the effectiveness of its promotion mix.
The Influence of Internal Control Systems on The Accountability of APBDes Management in Lemahsugih District Majalengka Regency Rahman, Erpi; Sulistiani, Sulistiani; Kurniawan, Ryan Feryana
Journal of Business, Accounting and Finance Vol. 7 No. 1 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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This study aims to determine the influence of internal control systems on the accountability of APBDes management in Lemahsugih district Majalengka Regency. This study uses a quantitative approach as a research method. This study uses primary data obtained through questionnaires. The sampling method applied in this study is purposive sampling. The number of samples used in this study is 75 respondents. Data analysis was conducted using various methods, including descriptive statistical analysis, normality test, linearity test, heteroscedasticity test, simple linear regression analysis, t-test, as well as testing for correlation coefficient, and determination coefficient. The results of this study obtained a regression coefficient value of 0.621 or 62.1%. The calculated t-value of 6.638 is greater than the table t-value of 1.993, and the significance value of 0.000 is less than 0.05. Therefore, it can be concluded that there is an effect of the internal control system on the accountability of APBDes management in Lemahsugih District Majalengka Regency. The magnitude of this effect is reflected in determination coefficient value of 0.376 or 37.6%. This means that the internal control system has an influence on the accountability of APBDes management in Lemahsugih District, Majalengka Regency by 37.6%. The remaining 62.4% is influenced by other variables not examined in this study. Thus, a strong internal control system helps to improve the accountability of APBDes management.
The Effect of Price Mix on Purchasing Decisions At PT. Srikandi Diamond Motors Sumedang Alyusyak, Muhammad Rizki; Kurniawan, Ryan Feryana; Nur'arif, Muhammad Irfan
Journal of Bussines Management Basic Vol 6 No 2 (2024): Journal of bussines management
Publisher : Universitas Sebelas April, Fakultas Ekonomi dan Bisnis

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The automotive industry in Indonesia is one of the main sectors that significantly contributes to the national economy. According to data from the Indonesian Automotive Industry Association (Gaikindo), in 2021, a total of 532,756 passenger vehicles were sold, indicating a 7.5% increase compared to the previous year. This study aims to determine the extent of the influence of price mix on purchasing decisions at PT. Srikandi Diamond Motors Sumedang. This research employs a quantitative approach with Simple Random Sampling technique, involving a sample size of 95 respondents. The research findings indicate that the independent variable (Price Mix) has a significant impact on the dependent variable (Purchase Decision). The t-test results reveal that the calculated t- value is -4.797, while the tabulated t-value is 1.66105. Therefore, the null hypothesis (Ho) is rejected, and the alternative hypothesis (Ha) is accepted. Meanwhile, the coefficient of determination (R square) is 20.1%, explaining that the influence of price on purchase decisions is 20.1%, while the remaining 79.9% is influenced by other variables not examined in this study. The research findings also demonstrate that the independent variable (Price Mix) significantly affects the dependent variable (Purchase Decision).
The Effect of Packaging and Labeling On Consumer Buying Interest of Sampeu Wedang Kurniawan, Ryan Feryana; Septiyani, Anisa; Sopia, Astri Dewi Yulianti; Lestari, Astri Indah; Afenti, Erni; Willyan, Imey Meylan
Journal of Bussines Management Basic Vol 7 No 1 (2025): Journal of bussines management
Publisher : Universitas Sebelas April, Fakultas Ekonomi dan Bisnis

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This study aims to analyze the effect of packaging and labeling on consumer purchasing interest in Sampeu Wedang products. Packaging and labeling are important elements in a marketing strategy that not only protect the product, but also serve as a visual communication medium to attract consumers' attention. This study uses a quantitative approach with a survey technique. Data were collected through questionnaires distributed to 50 respondents, using a census technique because the population is relatively small. The results of the study indicate that both packaging and labeling have a significant positive effect on consumer purchasing interest. Attractive packaging design, clear information on the label, and suitability with consumer preferences have proven to be the main factors influencing purchasing decisions. This study provides recommendations to Sampeu Wedang producers to improve the quality of packaging and labeling as a strategy to increase product appeal in the market
Co-Authors Afenti, Erni Alyusyak, Muhammad Rizki Damayanti, Wulan Ariani HANDI, HANDI Lestari, Astri Indah Mariana, Syafira Nur'arif, Muhammad Irfan Pratami, Yessika Meira Rahman, Erpi Royani, Solihin Septiyani, Anisa Sopia, Astri Dewi Yulianti Sulistiani Sulistiani, Sulistiani Willyan, Imey Meylan Wulandari, Ghaidha Ayu