Performance : Jurnal Bisnis dan Akuntansi
PERFORMANCE : Jurnal Bisnis & Akuntansi adalah jurnal yang memberikan wacana keilmuan tentang akuntansi, bisnis dan manajemen secara praktis. Artikel yang dipublikasikan pada jurnal ini meliputi berbagai bahasan dimulai dari hasil kajian khusus, evaluasi kritis sampai dengan penelitian empiris. Jurnal Performance “Bisnis & Akuntansi” dipublikasikan dua kali dalam satu tahun : Maret dan September.
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<![CDATA[PAJAK E-COMMERCE DI KABUPATEN SUMENEP: APA KATA MEREKA? ]]>
<![CDATA[Moh. Faisol]]>;
<![CDATA[Imam Rofiqi]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 10 No 2 (2020): Performance : Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.24929/feb.v10i2.1214
<![CDATA[Taxes were the main state of income that used as a tool to finance government activities. One of the means to increase revenue in this state is tax sector, DJP imposes taxes on electronic transactions (e-commerce). The problems from this situation of PMK have maked traders or service providers and marketplace platform providers have to cut taxes (PPN and PPnBM) on each transaction, thus making the transactions complicated, in fact the selling value of goods will be of high value with the imposition of the taxes. This qualitative research was conducted in Sumenep Regency by interviewing 13 informants; 1 academician and 12 business people and e-commerce users. The results of the interview our analyzed, the starting from data reduction, data presentation, and drawing conclusions that assisted by analysis tools of NVivo 12. The results of this research are (1) some taxpayers do not know PMK 210 regarding e-commerce tax. That matter because they have not gotten socialization and are not willing to seek information related the regulations; and (2) the existence of the e-commerce tax consider to be valid. Because taxes payment to the state will return to community, like as a infrastructure, and the other determined by laws and regulations.]]>
<![CDATA[MANAJEMEN LABA DAN KAS DI TANGAN: EFEK MODERASI DARI KENDALA KEUANGAN ]]>
<![CDATA[Vina Elfreda]]>;
<![CDATA[Ari Budi Kristanto]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 10 No 2 (2020): Performance : Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.24929/feb.v10i2.1215
<![CDATA[Global economic’s uncertainty that occurs cause a predictions of an economic crisis that may happen anytime. This prediction becomes the basis for corporates to anticipate, which one of them by increasing corporate cash holding. The amount of cash holding can be determined with earnings management, especially in this global economic uncertainty. The purpose of this study is to investigate the effect of earnings management on cash holding with financial constraint as moderating variables. The samples of this study are collected by purposive sampling and resulted 363 companies as the final sample from manufaturing companies listed in the Indonesia Stock Exchange in 2016-2018. Data were analyzed by using panel data regression. The result shows that earning management has positive and significant effect on cash holding. In addition, financial constraint is also proven to moderate by strengthening the effect of earning management towards cash holding]]>
<![CDATA[ANALISIS POTENSI BUMDES MELALUI PENGEMBANGAN BAMBU SEBAGAI OBJEK WISATA DI DESA SENDIR KECAMATAN LENTENG KABUPATEN SUMENEP ]]>
<![CDATA[Nailah Aka Kusuma]]>;
<![CDATA[Evi Malia]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 10 No 2 (2020): Performance : Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.24929/feb.v10i2.1216
<![CDATA[The research is aims to make bamboo potential as a tourist attraction that supports government programs that will make Sumenep atourism city. Research method is descriptive qualitative method with data collection methods using interviews and field observation at Sendir vilage, Kecamatan Lenteng, Kabupaten Sumenep. Analysis of the data is using the miles and hubberman method. First with data reduction, data presentation and starting conclusions. The results of this research are Desa Sendir has the potential to be used as a tourist attraction with bamboo as a tourist attraction in terms of tourism potential sources. Facilities, and Ancillary . Desa Sendir must consider several inhibiting factors to find a solution so that the formation of a bamboo tourism village in Desa Sendir supported by all parties, tourism community and the government.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR WORK-LIFE BALANCE PADA PEGAWAI PT. INDUSTRI TELEKOMUNIKASI INDONESIA (PERSERO) BANDUNG ]]>
<![CDATA[Dewi Padmi Pratiwi]]>;
<![CDATA[Anita Silvianita]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 10 No 2 (2020): Performance : Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.24929/feb.v10i2.1217
<![CDATA[Companies that manage their human resources professionally will create a balance of work life and personal lives of its employees. This happened at PT. INTI Bandung where the employees already feel a balance between work life and personal life. Thus, the authors conducted this study to determine the work-life balance factor and what was the most dominant factor in the employees of PT. INTI Bandung. The method used in this study is quantitative with descriptive analysis and factor analysis as well as the sampling method that is simple random sampling. The results showed the condition of work-life balance in PT. INTI Bandung has been balanced by proven by the results of the analysis of the questionnaire data that produced a value that reached 77.2%. While the results of the factor analysts indicate that there are four new factors formed, namely the first factor Management of the Work Environment with a contribution value of 32.70%, the second factor Time Management and Role with a contribution value of 13.01%, the third factor Work Time Flexibility and Stress Level with a contribution value of 10.02%, and a fourth factor, Corporate Support with a contribution value of 7.60%. Thus the most dominant work-life balance factor in PT. INTI Bandung is a factor in the Management of Work Environment with a contribution value of 32.70%]]>
<![CDATA[PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAANDALAM MENINGKATKAN PROFITABILITAS ]]>
<![CDATA[Ardianti .]]>;
<![CDATA[Abid Ramadhan]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 10 No 2 (2020): Performance : Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.24929/feb.v10i2.1218
<![CDATA[Corporate social responsibility or more popularly with the term corporate social responsibility is a concept in which a company cannot be separated from its relationship with stakeholders or stakeholders. This concept combines social and economic aspects which aim to help create prosperity for company stakeholders such as consumers, the environment and the surrounding community. The purpose of this study is to analyze and reveal the effect of CSR on profitability as calculated by Return on Assets in companies listed on the Jakarta Islamic Index (JII). model of research is quantitative in nature. Methods of data analysis in this study using simple linear regression analysis method. The study population came from companies registered in JII with an observation period from 2013-2018 with the annual report as a research study material. The results of the study showed that CSR had no effect on ROA.]]>
<![CDATA[MENELUSURI KESIAPAN LEMBAGA KEUANGAN MIKRO SYARIAH DALAM MENGHADAPI REVOLUSI INDUSTRI 4.0 ]]>
<![CDATA[Astri Furqani]]>;
<![CDATA[Rusnani .]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 10 No 2 (2020): Performance : Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.24929/feb.v10i2.1219
<![CDATA[Baitul Mal Wat-Tamwil (BMT) is a sharia microfinance institution. The current challenge for BMT is the change in the global business landscape based on the internet and information technology or the so-called industrial revolution 4.0. The phenomenon of the industrial revolution 4.0 must be anticipated by BMT. The purpose of this study is to determine the readiness of BMT in responding to the 4.0 industrial revolution and provide suggestions for improvement. This study used a qualitative approach with a descriptive type case study method of BMT which was used as a research site, namely BMT NU (Nuansa Umat) East Java which was centered in Gapura Tengah Village, Gapura District, Sumenep Regency due to its very rapid development and became the BMT with the largest assets on Madura Island. . The results of the research are the readiness of BMT NU East Java in facing the era of the Industrial Revolution 4.0 when viewed from 6 existing aspects such as aspects of Economic Challenges, Social Challenges, Increased Virtual Performance, Technical Challenges, Environmental Challenges and Regulatory and Political Challenges all have gone very well, however technological developments / service innovations owned by BMT NU are not yet fully familiar among members / customers in utilizing these services so that there is a need for increased relationship management to better know the needs of the community and its members]]>
<![CDATA[PAJAK E-COMMERCE DI KABUPATEN SUMENEP: APA KATA MEREKA? ]]>
<![CDATA[Faisol, Moh.]]>;
<![CDATA[Rofiqi, Imam]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 10 No 2 (2020): Performance : Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura ]]>
Show Abstract
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DOI: 10.24929/feb.v10i2.1214
<![CDATA[Taxes were the main state of income that used as a tool to finance government activities. One of the means to increase revenue in this state is tax sector, DJP imposes taxes on electronic transactions (e-commerce). The problems from this situation of PMK have maked traders or service providers and marketplace platform providers have to cut taxes (PPN and PPnBM) on each transaction, thus making the transactions complicated, in fact the selling value of goods will be of high value with the imposition of the taxes. This qualitative research was conducted in Sumenep Regency by interviewing 13 informants; 1 academician and 12 business people and e-commerce users. The results of the interview our analyzed, the starting from data reduction, data presentation, and drawing conclusions that assisted by analysis tools of NVivo 12. The results of this research are (1) some taxpayers do not know PMK 210 regarding e-commerce tax. That matter because they have not gotten socialization and are not willing to seek information related the regulations; and (2) the existence of the e-commerce tax consider to be valid. Because taxes payment to the state will return to community, like as a infrastructure, and the other determined by laws and regulations.]]>
<![CDATA[MANAJEMEN LABA DAN KAS DI TANGAN: EFEK MODERASI DARI KENDALA KEUANGAN ]]>
<![CDATA[Elfreda, Vina]]>;
<![CDATA[Kristanto, Ari Budi]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 10 No 2 (2020): Performance : Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24929/feb.v10i2.1215
<![CDATA[Global economic’s uncertainty that occurs cause a predictions of an economic crisis that may happen anytime. This prediction becomes the basis for corporates to anticipate, which one of them by increasing corporate cash holding. The amount of cash holding can be determined with earnings management, especially in this global economic uncertainty. The purpose of this study is to investigate the effect of earnings management on cash holding with financial constraint as moderating variables. The samples of this study are collected by purposive sampling and resulted 363 companies as the final sample from manufaturing companies listed in the Indonesia Stock Exchange in 2016-2018. Data were analyzed by using panel data regression. The result shows that earning management has positive and significant effect on cash holding. In addition, financial constraint is also proven to moderate by strengthening the effect of earning management towards cash holding]]>
<![CDATA[ANALISIS POTENSI BUMDES MELALUI PENGEMBANGAN BAMBU SEBAGAI OBJEK WISATA DI DESA SENDIR KECAMATAN LENTENG KABUPATEN SUMENEP ]]>
<![CDATA[Kusuma, Nailah Aka]]>;
<![CDATA[Malia, Evi]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 10 No 2 (2020): Performance : Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
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DOI: 10.24929/feb.v10i2.1216
<![CDATA[The research is aims to make bamboo potential as a tourist attraction that supports government programs that will make Sumenep atourism city. Research method is descriptive qualitative method with data collection methods using interviews and field observation at Sendir vilage, Kecamatan Lenteng, Kabupaten Sumenep. Analysis of the data is using the miles and hubberman method. First with data reduction, data presentation and starting conclusions. The results of this research are Desa Sendir has the potential to be used as a tourist attraction with bamboo as a tourist attraction in terms of tourism potential sources. Facilities, and Ancillary . Desa Sendir must consider several inhibiting factors to find a solution so that the formation of a bamboo tourism village in Desa Sendir supported by all parties, tourism community and the government.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR WORK-LIFE BALANCE PADA PEGAWAI PT. INDUSTRI TELEKOMUNIKASI INDONESIA (PERSERO) BANDUNG ]]>
<![CDATA[Pratiwi, Dewi Padmi]]>;
<![CDATA[Silvianita, Anita]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 10 No 2 (2020): Performance : Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
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DOI: 10.24929/feb.v10i2.1217
<![CDATA[Companies that manage their human resources professionally will create a balance of work life and personal lives of its employees. This happened at PT. INTI Bandung where the employees already feel a balance between work life and personal life. Thus, the authors conducted this study to determine the work-life balance factor and what was the most dominant factor in the employees of PT. INTI Bandung. The method used in this study is quantitative with descriptive analysis and factor analysis as well as the sampling method that is simple random sampling. The results showed the condition of work-life balance in PT. INTI Bandung has been balanced by proven by the results of the analysis of the questionnaire data that produced a value that reached 77.2%. While the results of the factor analysts indicate that there are four new factors formed, namely the first factor Management of the Work Environment with a contribution value of 32.70%, the second factor Time Management and Role with a contribution value of 13.01%, the third factor Work Time Flexibility and Stress Level with a contribution value of 10.02%, and a fourth factor, Corporate Support with a contribution value of 7.60%. Thus the most dominant work-life balance factor in PT. INTI Bandung is a factor in the Management of Work Environment with a contribution value of 32.70%]]>
