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Jurnal Ilmiah Manajemen Kesatuan
Published by Institut Bisnis dan Informatika Kesatuan
ISSN : 23377860     EISSN : 2721169X     DOI : https://doi.org/10.37641/
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Ilmiah Manajemen Kesatuan (JIMKES) dikelola dan diterbitkan oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Institut Bisnis dan Informatika Kesatuan bekerjasama dengan Fakultas Bisnis dan Fakultas Vokasional IBI Kesatuan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Pemasaran
Articles 1,619 Documents
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Challenges and Remedial Strategies in Land Tax Collection in Medan Belawan: Qualitative Analysis with NVivo and Matrices of Framework Daulay, Yulia; Aisyah, Siti
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 2 (2023): JIMKES Edisi Agustus 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i2.2131

Abstract

This research delves into the challenges and effectiveness of land and building tax (PBB) collection in Medan Belawan District over the period from 2019 to 2022. Through the utilization of Nvivo 11 software, the research employs qualitative methods, including interviews and data analysis, to uncover the intricacies of tax collection challenges in Medan Belawan District. The results aim to inform policymakers and tax authorities, providing insights to enhance the effectiveness of tax collection and promote taxpayer compliance. The findings reveal persistent shortcomings in achieving predetermined revenue targets, with various obstacles hindering the collection process. Non-delivery of Tax Payable Notices (SPPT) to taxpayers, inconsistent taxpayer residence data, limited economic conditions, and a lack of awareness among citizens regarding the significance of tax payments contribute to the inefficiency. To address these issues, the District has implemented measures such as checking taxpayer residence data, issuing warnings through environmental heads, and conducting outreach activities. However, the overall effectiveness of tax collection remains suboptimal. The study suggests that disparities in taxpayer data, insufficient awareness, and economic challenges are primary factors contributing to this ineffectiveness. Further efforts are recommended, including improved training programs, an incentive system based on work discipline, and increased community outreach to enhance understanding and compliance.
Analisis Pengaruh Return on Asset Ratio, Debt to Asset Ratio dan Current Ratio dalam Model Zmijewski X-Score terhadap Prediksi Financial Distress pada Perusahaan Sub-sektor Restoran, Hotel, dan Pariwisata di Bursa Efek Indonesia Usmany, Paul; Loupatty, Linda
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 2 (2023): JIMKES Edisi Agustus 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i2.2132

Abstract

This research aims to test and analyze the influence of Return on Assets, Debt to Asset Ratio, and Current Ratio on Financial distress in restaurant, hotel and tourism sub-sector companies listed on the Indonesia Stock Exchange in 2020-2022 using the Zmijewski X-Score model. The population in this study are all companies in the restaurant, hotel and tourism sub-sectors listed on the Indonesia Stock Exchange in 2020-2022. The sample used was 35 companies obtained using a saturated sampling technique (Census Technique). This research data uses secondary data, namely annual reports of companies in the restaurant, hotel and tourism sub-sectors listed on the Indonesia Stock Exchange for 2020-2022. The data analysis method uses Logistic Regression. Using the Zmijewski In 2021, around 94.29% of companies have the potential to go bankrupt and 5.71% do not have the potential to go bankrupt. In 2022, the potential for bankruptcy will be 88.57% and 11.43% of companies have no potential for bankruptcy. The research results show that Return On Assets, Debt to Asset Ratio, and Current Ratio do not have a significant effect on Financial Distress.
Assessment and Recommendations for Enhancing Compliance in Income Tax Article 21 Calculations: A Case Study of XYZ Hospital Priyanti, Utari; Aisyah, Siti
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 2 (2023): JIMKES Edisi Agustus 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i2.2134

Abstract

XYZ Hospital, situated in Medan City, North Sumatra Province, is a private healthcare facility established with the vision of delivering exceptional services to fulfill the health requirements of the community. In the context of compensating specialist doctors, XYZ Hospital employs the PPh Article 21 calculations. This study seeks to assess and analyze whether XYZ Hospital in Medan has accurately executed PPh Article 21 calculations and to identify the challenges encountered in this process. Data collection involved interviews with XYZ Hospital in Medan, utilizing NVivo software and a framework of matrices for analysis. The findings indicate that the computation of Income Tax Article conducted by XYZ Hospital in Medan deviates from the stipulated legal rate of 5%. Identified obstacles include a lack of precision in the financial department’s calculations. Additionally, XYZ Hospital in Medan has implemented efforts to enhance its understanding of taxation and to adhere to applicable tax regulations.
Influencing Factors on Taxpayer Compliance: Quantitative Insights from Medan Marelan, North Sumatra Safitri, Rahmadani; Aisyah, Siti
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 2 (2023): JIMKES Edisi Agustus 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i2.2135

Abstract

This research investigates the influence of tax-related factors on taxpayer compliance in Medan Marelan sub-district. Specifically, it explores the impact of tax sanctions, taxpayer awareness, tax socialization, and the quality of tax services on compliance. Utilizing a quantitative approach, the study involves 100 respondents and employs multiple linear regression tests for data analysis. Questionnaires are distributed to registered taxpayers, and SPSS 22.0 is utilized for data processing. The findings reveal that tax sanctions, taxpayer awareness, tax socialization, and the quality of tax services collectively influence taxpayer compliance. Notably, tax sanctions and taxpayer awareness exhibit positive and significant impacts on compliance, emphasizing the motivational role of threat and the importance of taxpayer understanding. Furthermore, effective tax socialization and quality tax services contribute positively and significantly to compliance, fostering a conducive environment for taxpayers. These results provide comprehensive insights into the factors shaping taxpayer compliance in Medan Marelan sub-district, offering valuable considerations for authorities in crafting tax policies and strategies to enhance compliance.
Influencing Factors on the Quality of Financial Statements in Micro, Small, and Medium Enterprises: Accounting Understanding and Work Experience Najifaturrahmi, Najifaturrahmi; Aisyah, Siti
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 2 (2023): JIMKES Edisi Agustus 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i2.2136

Abstract

This study aims to determine the effect of accounting understanding and work experience on the quality of financial statements, focusing on a case study of Micro, Small, and Medium Enterprises (MSMEs) in the Medan Deli Region registered at the Cooperative Service. The research, conducted in the Medan Deli District, employed quantitative methods. It specifically targeted MSMEs registered at the Cooperative Office in 2022, comprising a population of 1825 MSMEs in Medan City, with a sample size of 70 respondents. Data collection techniques involved a comprehensive literature review and the distribution of questionnaires. The analysis methods included statistical analysis techniques and multiple linear regression analysis, employed to test the effect at the 5% significance level. The t-test was applied to determine the partial effect of accounting knowledge and work experience on the quality of financial statements, while the f-test assessed the simultaneous effect of independent variables on dependent ones. The study's results indicate that accounting knowledge and work experience positively and significantly influence the quality of financial statements. The findings confirm that accounting knowledge and work experience concurrently impact the quality of financial statements.
The Impact of The Covid 19 Pandemic on Trade Cooperation Between United States and Indonesia Az Zahrah, Devlyn Daevena
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 2 (2023): JIMKES Edisi Agustus 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This Research describes the impact of the Covid-19 pandemic on the trade of the United States and Indonesia. The existence of the pandemic is making it difficult for countries around the world to develop in many ways. In Facts, that the Covid-19 pandemic has not only hit the health care sector, but many other sectors that have been hampered by the pandemic. The purpose ofthis study is to describe in more detail how Trade growth has attacked the United States, especially after the Covid-19 pandemic, especially in the area of trade cooperation. Researcher use a qualitative approach based on case studies across Indonesia. It focuses on the quality of detailed aspects of his Covid-19 pandemic impact on the trade sector between the US and Indonesia. A descriptive analytical research method was also used in this study. This will help researchers later analyze the trade cooperation of America and Indonesia then explain it in the form of a study. The research provides a clear picture of the state of thepost-pandemic trade cooperation situation in the United States and Indonesia. Keywords: Economy, Covid 19, Trade, Government, United States of America, Indonesia. ABSTRAK Penelitian ini membahas mengenai Efek Pandemi Covid 19 pada kerjasama perdagangan Amerika Serikat dan negara Indonesia. Adanya Pandemi menyebabkan Negara negara di seluruh dunia sulit untuk berkembang dalam berbagai aspek. Fakta menunjukkan bahwasanya pandemi covid 19 menyerang bukan hanya dibidang Kesehatan saja namun banyak bidang lainnya yang juga terhambat dikarenakan pandemi. Penelitian ini bertujuan untuk menjabarkan lebih dalam mengenai bagaimana pertumbuhan kerjasama perdagangan negara Amerika serikat dan Indonesia pasca pandemi covid 19 menyerang, dan lebih spesifiknya pertumbuhan ekonomi yang ada dan berpengaruh di sektor kerjasama perdagangan. Adapun penelitian ini menggunakan sebuah pendekatan kualitatif berdasarkan studi kasus antara negara Amerika Serikat dan Indonesia, yang lebih memfokuskan pada kualitas dari aspek penjabaran dari Efek pandemi covid 19 ini kepada sektor perdagangan antara Amerika serikat dan juga Indonesia. Penelitian ini juga menggunakan metode penelitian analisis deskriptif yang turut membantu peneliti dalam menganalisis kerjasama perdagangan kedua negara dan mendeskripsikannya di dalam bentuk yang lebih terperinci. Penelitian ini menghasilkan gambaran yang jelas mengenai keadaan dari kondisi kerjasama perdagangan Amerika Serikat dan Indonesia pasca pandemi. Kata kunci: Ekonomi, Covid 19, Perdagangan, Pemerintahan, Amerika Serikat, Indonesia
The Influence Of Compensation And Work Motivation On Perception Of Performance With Gender Moderation In Fast Food Employees In Jakarta Ayuningtyas, Ari Hartanti; Fadli, Jul Aidil
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i3.2147

Abstract

The coffee shop business is a form of business that is quite attractive to entrepreneurs as producers and the wider community as consumers. As is currently busy in the business world, coffee shops are a form of business that is quite attractive to entrepreneurs as producers and for the wider community as consumers. In managing this coffee shop business, coffee shop owners must compete with many other coffee shops, so coffee shop owners must have two good business strategies and innovation and creativity in managing all components that support the running of this coffee shop business. This study aims to determine the effect of Salary and Work-life Balance on Employee Productivity with the mediation of Work Motivation of Coffee Shop Employees. This research was conducted on coffee shop employees who have worked for at least 3 months in Jabodetabek. The sampling method used purposive sampling with a sample size of 170 respondents. The number of statements given to respondents was 17 statement items. The results of this study indicate an insignificant effect on salary with employee productivity, a significant effect on work-life balance on employee productivity, a significant effect of salary on employee work motivation, then a significant effect of work-life balance on employee work motivation , a significant effect of employee work motivation on work-life balance and an insignificant mediating effect on employee work motivation with salary and employee productivity, the mediating effect of employee work motivation with work-life balance and employee productivity. Keywords:Employee Productivity, Employee Motivation, Work-Life Balance, Salary
Analysis of the Role of Standard Costs in Increasing Production Cost Efficiency: A Case Study of PT. XYZ Musfitria, Anessa; Iswandi, Mei; Djamaa, Wahjuny; Bakti, Rizal; Eldianson, Rio
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 2 (2023): JIMKES Edisi Agustus 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i2.2149

Abstract

This study aims to determine the role of standard costs in increasing the efficiency of production cost control at PT.XYZ. The study investigates the effectiveness of standard costs in enhancing the efficiency of production cost control, with a focus on determining standard costs for raw materials in the year 2021. The data analysis technique used in this study is descriptive quantitative. Based on the results, it can be concluded that standard costs play a significant role in improving the effectiveness of efficient production cost control. The existence of standard costs facilitates companies in determining buying and selling prices for materials. Despite facing unfavorable differences in labor costs, especially in the aggregate processing department's salaries, the application of standard costs resulted in significant cost efficiency in raw material expenses. The overall profitability of the enterprise remained favorable, with the margin between profitable and unprofitable costs supporting the strategic advantage of employing standard costs as a control mechanism. The findings contribute to the theoretical understanding of the practical utility of standard costs in the context of production cost management. This research provides valuable insights for both researchers and practitioners, emphasizing the importance of incorporating standard cost methodologies into managerial decision-making processes to enhance cost control strategies within organizations.
The Influence of Leadership Style and Teamwork on Work Stress at Bekasi City Police Irfana, Tungga; Chairunisa, Ririn; Diana, Tungga
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 2 (2023): JIMKES Edisi Agustus 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i2.2150

Abstract

Job stress is a critical aspect that needs to be considered, considering the level of pressure and challenges in the dynamic police environment. High levels of stress can result in decreased welfare, mental health and productivity of members, which in turn can affect the quality of police services. Leadership style and teamwork are considered factors that can influence work stress levels. Good leadership can provide clear direction, support and empower members, while strong teamwork creates a positive and collaborative work environment. Therefore, a deep understanding of how leadership styles and teamwork contribute to job stress levels is essential for designing effective management strategies. The purpose of this research is to find out how leadership style and teamwork influence the work stress of members at the Bekasi City Police. The sampling technique used in this research was saturated sampling. The sample used in this research were members of the HR department of the Bekasi City Police with a sample size of 35 members as respondents. The variables used in this research are Leadership Style (X1), Teamwork (X2) and Work Stress (Y). This research is a type of quantitative research whose data processing uses SPSS version 17. Using multiple linear regression analysis methods, normality tests, descriptive tests, hypothesis tests and f tests (simultaneous). The results of this research show that the Leadership Style variable (X1) has a significant effect on the Work Stress variable (Y), the Teamwork variable (X2) has a positive effect on Work Stress (Y). So, it can be concluded that there is a positive influence between Leadership Style (X1) and Teamwork (X2) together on Job Stress (Y).
Online Food Delivery System Success Model: The Role of Brand Image in Customer Response Priscilia, Meshanda; Sumar, Sumar
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 2 (2023): JIMKES Edisi Agustus 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i2.2151

Abstract

Among all industry sectors, the food industry’s e-business volume grew at the fastest rate in 2020 (434%). The market for online food delivery is expected to increase at a rate of 6.36% per year between 2021 and 2024. For this reason, ordering food online via websites or applications has grown in importance within the distribution chain of restaurants. This study’s primary goals are to find out the relationship between system experience and brand image as well as the impact of brand image on customer satisfaction. The research theoretical framework is based on the Stimulus-Organism-Response (SOR) paradigm. The DeLone and McLean Information Systems Success Model is also used in this study. The total system quality (information, system, and service quality) serves as the “stimulus” in this context. Brand image as the “organism” and customer satisfaction serves as the “response”. The findings showed that the quality of information had no positive effect on customer satisfaction. Meanwhile, the quality of the system and service has a positive effect on the brand image. This research shows the importance of brand image in creating customer satisfaction in the online food delivery industry. The findings of this study contribute to companies that want to choose an online food delivery service provider.

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