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Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap)

jemap
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Published by Universitas Katolik Soegijapranata

ISSN : - EISSN : 2622612X DOI : 10.24167/jemap

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Ekonomi, Manajemen, Akuntansi, dan Perpajakan menyajikan tulisan publikasi dosen dan mahasiswa di bidang kajian ekonomi dan kajian bisnis meliputi manajemen, akuntansi dan perpajakan

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 8 Documents

Search results for , issue "Vol 2, No 2: Oktober 2019" : 8 Documents clear

Pengaruh Current Ratio, Debt to Equity Ratio, Inventory Turnover dan Return on Equity Terhadap Price Earning Ratio Thio Kori Karunia Odelia; Bonifatius Junianto Wibowo
JEMAP Vol 2, No 2: Oktober 2019
Publisher : Universitas Katolik Soegijapranata, Semarang

This research was conducted to examine the effect of Current Ratio, Debt to Equity Ratio, Inventory Turnover and Return on Equity on Price Earning Ratio at the automotive industries in Indonesia. The samples of this research were 12 automotive industry companies which go public. The data of this research was secondary data, which obtained from financial statement of 12 automotive industry companies. Those data was collected from www.idx.co.id. Then, The data was analysed by multiple linear regression techniques with the t test. The result shows that the Current Ratio, Debt to Equity Ratio, Inventory Turnover and Return on Equity variables have no effect on Price Earning Ratio. It means that Price Earning Ratio is not determined by Current Ratio, Debt to Equity Ratio, Inventory Turnover and Return on Equity, but by other factors such as business costs, economic and monetary conditions.

Faktor Pelayanan Publik, Informasi Perpajakan Dan Kepatuhan Wajib Pajak dalam Meningkatkan Kesadaran Masyarakat Membayar Pajak Permenas Djaha; Ni Luh Putu Sri Purnama Pradnyani
JEMAP Vol 2, No 2: Oktober 2019
Publisher : Universitas Katolik Soegijapranata, Semarang

This research is about public service factors, taxation information and taxpayer compliance in increasing public awareness of paying taxes in Tabanan Regency for the 2013-2017 period. Data collection techniques used were questionnaires and documentation. The number of respondents selected in this study were 100 people who are taxpayers who pay taxes to the Tabanan Primary Tax Service Office. The data analysis technique used was factor analysis. The tax awareness factor has an eigen value of 3.892% with a variant percentage value of 19.462%, a tax service factor has an eigen value of 10.967% with a percentage of variance of 54.837%. The tax information factor has an eigen value of 1.674% with a variance of 8.337% while the tax compliance factor with an eigen value of 1.474% with a variance of 7.367%. From the results of data analysis, the most dominant factor influencing public awareness in paying taxes was the tax service. Therefore the Tabanan Primary Tax Service Office employees had to continue maintaining and more improving their service quality to taxpayers.

Perencanaan Strategis Untuk Pengembangan Bisnis Fitness Center di Semarang Angelica Mega Nanda; Sentot Suciarto Athanasius; Thomas Indrajaya
JEMAP Vol 2, No 2: Oktober 2019
Publisher : Universitas Katolik Soegijapranata, Semarang

Competition in markets creates rivalry between businesses. A company should be able to pass the competitive environment and have competitive advantage with better strategic planning. The fast growing business in Semarang was the body-fitness service business. Consumers select fitness center venues by the company's image, facilities and services. Strategic planning is related to fulfilling the needs of fitness members and customer decisions and becoming success in business. This research objective was to create strategic planning in the field of marketing and operations that focuses primarily on market penetration and developing products to be competitive. The method used was a qualitative and quantitative method of using the IE matrix. The results of the research was corporate strategic planning. In marketing management function, the strategies were to increase number of classes variations in the form of Yoga, TRX and Zumba dance and improve the quality of equipment; and reactivate healthy cafe. In the operational management function, the strategies were perfecting the company's operational program system, improving the quality of equipment and fitness room, provide space, equipment and a new class variation needs, providing the needs of Healthy Café.

Deskripsi Pelaksanaan Kesehatan Dan Keselamatan Kerja (K3) Di Perusahaan Panca Jaya Wulan Ningsih; Agatha Ferijani
JEMAP Vol 2, No 2: Oktober 2019
Publisher : Universitas Katolik Soegijapranata, Semarang

This research aimed to know how is the description of Occupational Health and Safety in Panca Jaya Company. The research subject was one as the owner of this noodle company. The primary data was about occupational health and safety of the company employees, taken by in depth interview. Based on data obtained, it was concluded that the program was conducted but still can be developed. The company provided medecines and first aid for accidents, work health and safety socialization. They also gave the employees BPJS and JAMSOSTEK (social security services), and the tool for fire extinguisher and first aid help (P3K). The company pro actively protect the employees but the first aid tools remained not in good condition and needed maintenance.

Kualitas Produk, Pelayanan, dan Loyalitas Pelanggan Dimana Kepuasan Sebagai Variabel Intervening pada UKM Start Up Pariwisata Kombuchi Brewing Co, Bali Satya Tripayana; Jaya Pramono
JEMAP Vol 2, No 2: Oktober 2019
Publisher : Universitas Katolik Soegijapranata, Semarang

Research on start-up SMEs in tourism is still very rare. This study explains the effect of product quality and service quality on customer loyalty through customer satisfaction as an intervening variable on 'Kombuchi Brewing Co' as start up company for SMEs in tourism. Survey was conducted by using questionnaires to 120 respondents. Data were analyzed using Path Analysis and Sobel Test. The conclusion of this study stated that product quality and service quality had a positive and significant effect on customer satisfaction. On the other side, product quality and service quality had indirect and significant effect on loyalty through customer satisfaction.

Peran Brand Trust dalam Pengaruh Kredibilitas Selebgram Endorser dan Perceived Value terhadap Brand Loyalty Pada Produk Kosmetik Di Semarang Devi Erianti; Sentot Suciarto Athanasius
JEMAP Vol 2, No 2: Oktober 2019
Publisher : Universitas Katolik Soegijapranata, Semarang

Loyalitas Merek merupakan penentu kesuksesan pemasaran jangka panjang. Penelitian ini bertujuan mengetahui pengaruh Kredibilitas Selebgram Endorser dan persepsi nilai (Perceived Value) terhadap loyalitas merek (Brand Loylaty) melalui kepercayaan terhadap merek (Brand Trust). Populasi pengguna produk kosmetik pada sebuah perguruan tinggi diambil sampel 100 responden secara purposive sampling. Adapun kriteria pemilihan sampel dalam penelitian ini adalah responden yang memiliki akun instagram dan aktif di sosial media Instagram, menggunakan produk-produk make up wajah Maybelline, dan mengikuti atau menjadi follower akun Rachel Goddard (@rachgoddard) di Instagram. Data dikumpulkan melalui kuesioner dan dianalisis dengan analisis jalur. Semua indikator variabel terbukti valid dan reliabel. Didapatkan hasil bahwa masing-masing variabel Kredibilitas selebgram endorser, perceived value dan brand trust secara parsial berpengaruh secara positif dan signifikan terhadap loyalitas merek. Selain itu terdapat hasil bahwa brand trust mempunyai pengaruh tidak langsung lebih besar dibandingkan pengaruh langsung terhadap brand loyalty. Dari hasil penelitian ini disarankan agar perusahaan perlu mencari selebgram yang dipercaya oleh konsumen untuk promosi produknya dan tetap menjaga nilai produk di mata konsumennya.

Pengaruh Motivasi Terhadap Minat Mahasiswa Akuntansi Mengikuti Program Brevet Pajak (Studi Kasus Pada Mahasiswa PTS Di Semarang Tahun 2019) Saifudin Saifudin; Bella Fazrine Darmawan
JEMAP Vol 2, No 2: Oktober 2019
Publisher : Universitas Katolik Soegijapranata, Semarang

Taxation Licence Program established to improve the taxation quality of a professional tax consultant in the future. The Taxation Licence program will not produce a professional tax consultant which acceptable by the company if the students did not have high motivation to study about tax in professional way. Based on this background, the objectives of this research is to analyzed if carrier motivation, economic motivation, quality motivation, and social motivation as the independent variable have some effects on accounting students interest to joining in Taxation Licence program as a dependent variable. The sample of this research using direct survey method that distributed to 324 respondents of accounting students in Economics and Business Faculty of Soegijapranata University (UNIKA), Sultan Agung Islamic University (UNISSULA), and Dian Nuswantoro University (UDINUS). Data in this research were obtained using questionnaires and were analyzed. The hypothesis testing in this research using outer model and inner model analysis with SEM PLS release 3. The result of this analysis showed that all of the independent variable, such as career motivation, economic motivation, quality motivation, and social motivation significantly affect accounting students interest to joining in Taxation Licence program. It indicated that a self motivation for having an taxation licence was more competitive than just graduates from undergradute accounting program, so they become more professional and get better career in taxation.

Faktor- Faktor Yang Mempengaruhi Keputusan Pembelian Konsumen di Virgin Cake & Bakery Tlogosari Semarang Jong Stefanus; Dwi Hayu Agustini
JEMAP Vol 2, No 2: Oktober 2019
Publisher : Universitas Katolik Soegijapranata, Semarang

This research aimed to know what factors and which one was the most effective in influencing the consumer purchasing decision in Virgin Cake Bakery at Tlogosari Semarang. The sample number of research using purposive sampling was 70 respondents. Analysis conducted was descriptive. Result of analysis showed that there 22 factors affecting consumer purchasing decision. The factors were grouped in 5 factors namely product, service, price, location and information source

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