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JAB (Jurnal Akuntansi & Bisnis)
Published by Sekolah Tinggi Ilmu Ekonomi YPPI Rembang
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Articles 96 Documents
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ANALISIS PROSES PENAGIHAN PIUTANG PELANGGAN DI PT TANGKAS CIPTA OPTIMAL, JAKARTA Widowati, Retno; Estiana, Ria; Syaputra, Yudhi Widian
JAB (Jurnal Akuntansi & Bisnis) Vol 7, No 02 (2021): Vol.7, No. 02 DESEMBER 2021
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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Abstract

This research was conducted to find out how the process of collecting customer receivables at PT. Tangkas Cipta Optimal, Jakarta, to find out the constraints and alternative solutions in problem solving. Data collection techniques through observation and interviews, namely observing directly the object under study and with documentation. Based on the results of the discussion shows that the customer receivable collection process at PT. Tangkas Cipta Optimal, Jakarta has been implemented properly and in accordance with the applicable SOP (Standard Operating Procedure). And in accordance with the receivable collection process that is generally applicable in other companies. The obstacles that occur are the company's system is not supportive, there is a miss communication between employees, credit terms are not paid attention to, and there is an invoice request before the transaction is complete. Solutions made by PT. Tangkas Cipta Optimal, Jakarta, among others, the company reviews the system that has been used so far, improves communication between divisions, draws up an agreement with the debtor or if possible makes rules for penalties related to late payments and loads and sends performance invoices first to customers. Keywords: Process, Receivable Collection, Customers
PENGARUH KEPUASAN DAN LOYALITAS KONSUMEN TERHADAP PENINGKATAN PENJUALAN DI MEDIA SOSIAL (STUDI KASUS PADA KEDAS BEAUTY) Damiyana, Damdam; Mulyanah, Mulyanah
JAB (Jurnal Akuntansi & Bisnis) Vol 7, No 01 (2021): Vol. 7, No. 01 JUNI 2021
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This study aims to find out how the influence of consumer satisfaction and loyalty on increasing sales on social media (a case study on Kedas Beauty). Consumer satisfaction and loyalty is very important in a business, especially a business with an online system. The current phenomenon is buying and selling online through social media with various conveniences offered. Satisfying consumers will lead to consumer loyalty, so the company can gain a wider market share and increase sales. The analysis technique used is multiple linear regression and hypothesis testing with a significance level of 5%. The results showed that consumer satisfaction and loyalty had a significant effect on increasing sales of Kedas Beauty on social media, which was 0.708. While the remaining 29.2% (100-70.8) was determined by other factors outside the model that were not detected in this study.Keywords: Consumer Satisfaction, Consumer Loyalty, Social Media
PENGARUH BUDAYA ORGANISASI, LINGKUNGAN KERJA, DISIPLIN KERJA DAN PENGEMBANGAN KARIR TERHADAP PRESTASI KERJA PEGAWAI (Studi Kasus Kantor Dinas Sosial Pemberdayaan Perempuan dan Keluarga Berencana Kabupaten Rembang) Sholikhah, Nur Isnaini Mir’atus; Nurhidayati, Anik
JAB (Jurnal Akuntansi & Bisnis) Vol 6, No 01 (2020): Vol 6, No 01 (2020): Vol. 6, No. 01 JUNI 2020
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Abstract

ABSTRACTThis study aims to prove the influence of organizational culture, work environment, work discipline and career development on employee work performance (Study at DINSOSPPKB Office in Rembang Regency). The type of data used in this study is subject data with primary data sources. Data collection was carried out using a survey method through the distribution of questionnaires directly to respondents, namely employees. The population in this study is all employees, amounting to 55 employees and used as a sample of 55 respondents. The data analysis method used is multiple linear regression analysis and data testing is performed with the assistance of SPSS version 20. The results of this study indicate that organizational culture, work environment and work discipline partially have a significant positive effect on employee performance, career development has a significant positive effect on employee performance. Organizational culture, work environment, work discipline and career development simultaneously have a significant positive effect on employee work performance (Study at the DINSOSPPKB office in Rembang Regency). Overall the ability of the independent variable in explaining the variation of the dependent variable is 72.6%, while the remaining 27.4% is influenced by other factors outside the research model. Keywords: Organizational Culture, Work Environment, Work Discipline, Career Development and Work Achievement
ANALISIS PENGARUH HARGA DAN PROMOSI TERHADAP KEPUASAN PEMBELIAN (Studi Kasus Aplikasi Pesan Antar Makanan Online) Susbiyantoro, Susbiyantoro; Harjoko, Harjoko; Almakiyah, Shofa Rosita
JAB (Jurnal Akuntansi & Bisnis) Vol 7, No 02 (2021): Vol.7, No. 02 DESEMBER 2021
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Abstract

This study aims to determine the effect of price and promotion on purchasing decisions through the online food delivery application GoFood with the Gojek application. The research sample amounted to 75 respondents were customers. Data was collected through questionnaires, and processing this data using SPSS Version 23.0. The research model used is a descriptive research model which describes systematically and accurately the factors studied. The data testing technique used in this study is the validity test with the calculated r value and the reliability test with Croncbach's Aplha, the data analysis used is linear regression analysis to test and prove the research hypothesis. The results of the study show that price and promotion simultaneously have a positive and significant effect on the decision to purchase GoFood with the Gojek application. Keyword: Price, Promotion, Purchase Decision
ANALISIS EFEKTIFITAS DAN KONTRIBUSI PEMUNGUTAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH DI PROVINSI DKI JAKARTA TAHUN 2016-2019 Dewanti, Yopy Ratna
JAB (Jurnal Akuntansi & Bisnis) Vol 7, No 01 (2021): Vol. 7, No. 01 JUNI 2021
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Abstract

The central government grants autonomy to the regions in the context of equitable development. Regional autonomy is the right, authority and obligation of an autonomous region to regulate and manage its own government affairs and the interests of the local community in accordance with statutory regulations. One of the results of regional autonomy is in the field of taxes. Regional taxes can be seen in regional income which is income derived from the utilization and exploration of the potential owned by the region. One of the local taxes is the advertising tax. Advertisement tax is one of the regional taxes and a source of regional original income that shows a strategic position in terms of regional financing.Effectiveness point of view in 2016, advertising tax revenue was fairly effective (78%) on regional tax revenue at Bapenda DKI Jakarta, and in 2017 it increased to very effective (107.84%), because advertising tax revenue increased and exceeded advertising tax revenue plan that has been determined. In 2018, advertising tax revenue decreased even though it was still at the effective level (88.24%) and in 2019 advertising tax revenue increased to very effective (102.71%) because advertising tax revenue exceeded the predetermined plan. Meanwhile, in terms of the 2016 – 2019 advertising tax revenue contribution, it was very less contributing to regional tax revenue in DKI Jakarta Province, namely in 2016 (2.83%), 2017 (2.61%), 2018 (2.72%) and in 2017. 2019 (2.68%)Keyword: Regional Tax, Advertising Tax, Effectiveness and Contribution.
PENERAPAN METODE BALANCE SCORECARD SEBAGAI ALAT ANALISIS PENGUKURAN KINERJA PERUSAHAAN Syifatulloh, Wulandari Nur; Hirawati, Heni
JAB (Jurnal Akuntansi & Bisnis) Vol 6, No 02 (2020): Vol. 6, No. 02 DESEMBER 2020
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Abstract

The objectives of this study are: (1) measuring the performance of PD. BPR Bank Bapas 69 Magelang by using a performance measurement method that not only measures financial performance but also non-financial namely the Balanced Scorecard which includes financial perspective, customer perspective, internal business perspective, and growth perspective and learning, (2) motivate employees to improve their performance, and (3) provide an overview of the extent of the performance of PD. BPR Bank Bapas 69 and what aspects can be improved related to the four perspectives analyzed. The population in this study are customers and employees or the public who use services or products from PD. BPR Bank Bapas 69 while for the sample in this study were 42 employees and customers or consumers of PD. BPR Bank Bapas 69 with the sampling method is the simple random sampling method. This study uses a case study method in which data taken comes from financial reports and other reports relating to the measurement of the balance scorecard in the 2016-2018 period. The results of this study indicate that in general the performance of PD. BPR Bank Bapas 69 position is quite good from the perspective of the Balanced Scorecard.  Keywords: Balance scorecard, Performance

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