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Ahmad Zaki
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ahmadzaki@wiraraja.ac.id
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feb@wiraraja.ac.id
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Fakultas Ekonomi dan Bisnis Universitas Wiraraja, Jalan Raya Sumenep Pamekasan KM. 5 Patean Sumenep 69451
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Kab. sumenep,
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INDONESIA
Performance : Jurnal Bisnis dan Akuntansi
Published by Universitas Wiraraja Sumenep
ISSN : 23389583     EISSN : 23562919     DOI : https://doi.org/10.24929/feb
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 346 Documents
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ANALISIS KEBIJAKAN HUKUM DALAM PERLINDUNGAN PETANI TERHADAP FLUKTUASI HARGA KOMODITAS PERTANIAN DI KABUPATEN SUMENEP Wahyuni, Purwati Ratna; Hamzah, Amir; Anwar, Mohammad
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 2: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v14i2.3998

Abstract

Penelitian ini mengungkapkan berbagai permasalahan dalam implementasi kebijakan hukum di sektor pertanian Kabupaten Sumenep. Pemerintah daerah telah merancang kebijakan seperti subsidi input pertanian, program stabilisasi harga melalui koperasi, dan pengawasan distribusi hasil pertanian untuk melindungi petani dari fluktuasi harga. Namun, pelaksanaannya masih menghadapi kendala signifikan, seperti keterbatasan anggaran, penyimpangan distribusi bantuan, dan lemahnya pengawasan. Banyak petani tidak memahami hak-hak mereka dalam kebijakan hukum yang berlaku, yang diperparah oleh minimnya edukasi hukum. Akibatnya, petani tidak dapat memanfaatkan program yang ada secara maksimal dan tetap bergantung pada tengkulak untuk menjual hasil panen dengan harga rendah. Fluktuasi harga komoditas pertanian menjadi tantangan utama yang memengaruhi pendapatan petani. Ketika harga turun, petani menderita kerugian besar, sementara saat harga naik, keuntungan tidak sebanding dengan biaya produksi. Respon pemerintah terhadap krisis harga sering terlambat, sementara koperasi tani belum optimal dalam membantu petani karena keterbatasan sumber daya dan manajemen. Hambatan lain termasuk kurangnya koordinasi antara pemerintah daerah, organisasi petani, dan dinas terkait, serta infrastruktur yang buruk, seperti akses jalan ke pasar yang memengaruhi biaya transportasi. Untuk mengatasi kendala tersebut, perlu adanya peningkatan edukasi hukum, pemanfaatan teknologi informasi, penguatan peran koperasi, serta koordinasi antarpihak yang lebih baik. Dengan langkah strategis ini, kebijakan hukum dapat memberikan dampak positif yang lebih besar bagi kesejahteraan petani di Kabupaten Sumenep.
ANALISIS KEMUDAHAN PENGGUNAAN DAN KEAMANAN BERTRANSAKSI DALAM MINAT MENGGUNAKAN MOBILE BANKING BANK SYARIAH INDONESIA Damayanti, Marla; Komariah, Kokom; Sunarya, Erry
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 1: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i1.2707

Abstract

The internet is a set of large computer networks connected to each other globally and the breadth of network coverage such as being able to read and decipher various communication protocols globally, the internet is used to facilitate access to information, facilitate communication, and facilitate other activities and work. One of the business sectors that utilizes internet media in carrying out all their business activities and activities, namely the banking sector. One of the companies in the banking world that innovates and utilizes using internet media is Bank Syariah Indonesia.The purpose of this study was to determine the description of ease of use, transaction security, and customer interest in using Bank Syariah Indonesia Mobile Banking. Knowing the effect of ease of use on customer interest in using Bank Syariah Indonesia Mobile Banking and to determine the effect of transaction security on customer interest in using Bank Syariah Indonesia Mobile Banking. The method used in this research is associative descriptive with sampling using Cluster Sampling. The questionnaire was distributed to Bank Syariah Indonesia customers in Sukabumi City. The data analysis technique used Multiple Regression Analysis assisted by SPSS as a data processing tool.The results of the study showed that perceived convenience has a significant effect on interest in using BSI mobile banking in Sukabumi City. This is evidenced by the value of tcount> ttable = 6.496> 1.652. Perceived security has a significant influence on interest in using BSI mobile banking in Sukabumi City. This is also evidenced by the value of tcount> ttable = 5.560> 1.652.
Pengaruh Strategi Inovasi dan Lingkungan Kerja Terhadap Kinerja UMKM (Survei Pada UMKM Mie Bakso di Kota Sukabumi) Ramadhani, Alfyan; Sunarya, Erry; Saori, Sopyan
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 1: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i1.2811

Abstract

The challenge encountered by SMEs in Indonesia concerning innovation and performance stems from a flaw in their innovation development approach, resulting in the underperformance of Indonesian SMEs compared to their counterparts in different nations. Currently, the advancement of innovation is recognized as a crucial strategy in enhancing the quality of MSMEs, enabling them to maintain competitiveness, particularly within the food industry. The research was aimed at determining the amount of the influence of Innovation Strategy and Work Environment towards the Performance of Mie Bakso MSMEs in Sukabumi city. The research methods applied were descriptive and associative with quantitative approach. The technique of sampling deployed was purposive sampling by distributing questionnaires to 42 respondents in line with the required criteria. The technique of analyzing data used in the research was multiple linear regression. The results of the research, based on the determination coefficient calculation, reveal that 42.3% of the influence on MSMEs performance can be attributed to the innovation strategy and work environment, while the remaining 57.7% is influenced by other variables not examined in the research. The simultaneous test (F-test) and partial test (T-test) show that both innovation strategy and work environment have a significant influence towards MSMEs performance.
PENGARUH CITRA MEREK, KUALITAS PRODUK, DAN PERSONAL SELLING TERHADAP KEPUTUSAN PEMBELIAN PRODUK ANTIINFLAMASI KAMAFLAM DI APOTEK KIMIA FARMA MANYAR GRESIK Fatriona, Hendri; Handoko, Yunus; Rachmawati, Ike Kusdyah
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 1: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i1.3994

Abstract

Health constitutes a vital aspect of overall well-being and is recognized as a fundamental human right. In the context of contemporary advancements in technology and evolving work demands, there is a notable decline in public awareness regarding healthy lifestyle practices, including insufficient physical activity and the disregard for nutritional values in dietary choices. These trends elevate the risk of both communicable and non-communicable diseases. Established in 1817 by the Dutch East Indies government, Kimia Farma represents Indonesia's pioneering pharmaceutical enterprise. Among its products is Kamaflam, an anti-inflammatory medication produced by PT Kimia Farma, Tbk. Notably, sales of Kamaflam at Pharmacy Kimia Farma Manyar Gresik in September surpassed those of several competing products, influenced by a variety of factors. Consequently, this study aims to analyze the effects of brand image, product quality, and personal selling on the purchasing decisions associated with Kamaflam at Pharmacy Kimia Farma Manyar Gresik. Conducted in Gresik, data were gathered via questionnaires distributed to individuals who had purchased the product between October and November. Through purposive sampling, a sample of 50 respondents was selected. The data further analyzed through multiple linear regression using SPSS 26.0. The analysis revealed that brand image, product quality, and personal selling each have a significant impact on purchasing decisions, both partially and simultaneously.
Optimalisasi Strategi Social Media Marketing untuk Meningkatkan Brand Awareness di Kubu Barat Camp Vitandi, Immellia Novitasari; Slamet, Slamet
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i1.4054

Abstract

In the digital era, social media has become an effective marketing tool, especially for the outdoor equipment rental industry. Kubu Barat Camp, an MSME operating since 2016 in Malang, faces challenges in increasing brand awareness on social media platforms despite having relevant products and a strategic location. With more than 3.6 billion social media users, the opportunity to reach a wider audience is huge, but this potential has not been optimally utilized by Kubu Barat Camp. This study aims to explore the optimization of social media as a marketing tool to increase brand awareness. The research method used is qualitative, with data collection through interviews, documentation, and observation. The results of the study indicate the need for improved social media marketing strategies, including content variations such as video tutorials and customer stories, as well as expanding the use of other platforms such as TikTok and Facebook. More structured team management and budget allocation for promotions are also very important. With these steps, Kubu Barat Camp can more effectively build emotional connections with customers and increase their brand awareness.
MODEL STRUKTURAL PEMASARAN MEDIA SOSIAL DALAM MENINGKATKAN PEMBELIAN PRODUK MATERNAL DISASTER Dhani Agustin, Raymond Bagas; Nurhadi, Mochamad; Ronny, Ronny
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 1: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i1.4113

Abstract

The presence of various local and international fashion brands makes the competition in the fashion industry tighter. Maternal Disaster as one of the local fashion brands continues to strive to maintain its existence amidst changing trends and consumer preferences. This study aims to analyze the structural model of social media marketing strategies used to increase brand love, brand awareness, brand trust, and brand loyalty that make people make first-time purchases and have positive traits so that they will experience repeat purchases (Repurchase Intention) of Maternal Disaster brand local clothing products. The research population involved customers of Maternal Disaster brand local clothing products in major cities, with data collected from 186 respondents via Google Form questionnaire using a purposive sampling technique. Variables were measured with a Likert Scale, and data analysis was conducted using PLS-SEM through measurement and structural model evaluation. The results show that although marketing on social media does not directly increase the number of customers who ultimately purchase Maternal Disaster, it can increase repeat purchases through increased loyalty and love for the brand. In addition, it increases brand trust and brand awareness, which are paramount to increasing repeat purchases.
SERVICE QUALITY AND CONSUMER PROTECTION EFFECT ON LOYALTY: TRUST AS INTERVENING VARIABLE Saputra, Gatot Efdi; Wahyuni, Sri
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 1: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i1.4117

Abstract

The database of PT.PNM Aceh, especially UlaMM has shown that in the period January - PT. PNM's investigation on the relationship between customer loyalty, trust, consumer protection, and service quality produced a number of key discoveries. The findings indicate that customer trust is greatly increased by service quality, and that consumer protection is also a key factor in building customer trust. In particular, it was shown that trust significantly improved consumer loyalty. However, this study also highlights that service quality does not have a direct impact on customer loyalty, and trust is not effective as a mediating variable in this context. These findings suggest that while consumer protection greatly influences customer loyalty, the mechanisms for building loyalty in the banking sector are complex and require further exploration. This study emphasizes the importance of effective consumer protection measures and high service quality in fostering customer trust and loyalty.
STUDI KELAYAKAN SEBAGAI MANEJEMEN PEMASARAN DESTINASI WISATA GOA JERUK, DAN FOOD COURT DESA KEBONAGUNG SUMENEP Purnomo, Hadi; Kurriwati, Nirma
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 1: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i1.4134

Abstract

ABSTRACT Wisata adalah kegiatan perjalanan yang dilakukan oleh seseorang atau sekelompok orang dengan mengunjungi tempat tertentu untuk tujuan rekreasi, pengembangan pribadi, atau mempelajari keunikan daya tarik wisata yang dikunjungi, dalam jangka waktu sementara. Setiap tempat wisata sekiranya perlu melakukan studi kelayakan destinasi tersebut benar-benar bisa memberikan kenyamanan dan keamanan bagi pengunjung. Manfaat studi kelayakan secara definisi adalah studi yang dilakukan bagi Pengelola agar bisa membantu saat mengambil keputusan terkait pengembangan kedepan. Studi kelayakan ini tentunya merupakan bagian dari fungsi manajemen dalam pengembangan destinasi wisata tersebut. Manajemen Pemasaran Pariwisata menggambarkan cara organisasi yang bergerak dalam kepariwisataan (menyediakan produk/jasa pariwisata) dan destinasi wisata mencapai tujuan pemasaran dengan menentukan sasaran pasar wisatawan yang spesifik dan menggunakan sumber daya pemasaran untuk melayani sasaran pasar dengan baik. Desa Kebonagung yang belakangan sangat serius mengembangkan destinasi wisata Goa Jeruk, wisata air, dan food court memiliki tujuan untuk meningkatkan kesejahteraan masyarakat dalam sektor perekonomian perlu melakukan studi kelayakan agar disetinasi wisata yang saat ini kembangkan bisa benar-benar memiliki road map pengembangan yang jelas. Studi kelayakan ini juga penting dilaksanakan sebagai bagian penting dari fungsi manajemen pemasaran pengelolah. Penelitian ini dilakukan dengan metode deskriptif kualitatif. Metode ini akan memberikan penjelasan data yang jelas melalui wawancara secara mendalam. Dengan demikian hasil penelitian bisa menjadi rekomendasi pada tim pengelolah wisata Desa Kebonagung.
TRANSFER PRICING, KOMPENSASI RUGI FISKAL, FINANCIAL DISTRESS, KONEKSI POLITIK DAN KEPEMILIKAN INSTITUSIONAL TERHADAP AGRESIVITAS PAJAK Sagita, Dennes Catur; Praptitorini, Mirna Dyah
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 1: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i1.4151

Abstract

This study aims to determine the effect of transfer pricing, fiscal loss compensation, financial distress, political connections and institutional ownership on tax aggressiveness. The data used in this study are quantitative and secondary data obtained from the company's annual report using purposive sampling technique. The population in this study used 66 energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. Data analysis in this study used multiple linear regression with SPSS 27. The results showed that the transfer pricing, political connection and institutional ownership variable had no effect on tax aggressiveness, while the fiscal loss compensation variable and financial distress had a positive influence on tax aggressiveness.
PENGARUH INTENSITAS MODAL, PERTUMBUHAN PENJUALAN, DAN CSR TERHADAP PENGHINDARAN PAJAK PADA SEKTOR PERUSAHAAN KONSTRUKSI YANG TERDAFTAR DI BEI PERIODE 2019-2023 Daiva, Arya; Septiawati, Rohma; Apriani Sujaya, Fista
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 1: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i1.4157

Abstract

Businesses in Indonesia usually utilize tax avoidance as a strategy to reduce their tax liabilities without breaking the law. This study aims to investigate the relationship between tax avoidance and capital intensity, sales growth, and Corporate Social Responsibility (CSR) in construction companies listed between 2019 and 2023 on the Indonesia Stock Exchange (IDX). This study utilizes quantitative techniques and secondary data. A purposeful sampling strategy was used to select 16 sample companies for this investigation. SmartPLS 4.0 was used to process the data. According to the research findings, tax avoidance is not significantly affected by capital intensity or sales growth. Tax avoidance is significantly affected by Corporate Social Responsibility (CSR), which suggests that businesses with greater CSR tend to have fewer tax avoidance strategies. These results have consequences for regulators creating more efficient tax laws for Indonesia's building industry.

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