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Ahmad Gawdy Prananosa
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ahmadgawdynano@yahoo.com
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+6281377987485
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Jl.Gunung Sari Kel.Karya Bakti. Kec.Lubuklinggau Timur II Kota Lubuklinggau Sumatera Selatan Indonesia
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INDONESIA
BUDGETING : Journal of Business, Management and Accounting
ISSN : 27151913     EISSN : 27152480     DOI : -
Core Subject : Humanities, Social,
BUDGETING : Journal of Business, Management and Accounting is published by IPM2KPE as an information and communication media for practitioners, researchers and academics who are interested in the field and development o, Business, Management and Accounting .The journal is published annually 2 times every June and December
Articles 304 Documents
Analisa Peraturan Pemotongan Pajak Penghasilan Berdasarkan Undang-Undang Nomor 7 Tahun 2021 Praditya, Zonehara Bima; Prawesthi, Wahyu
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 1 (2023): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

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

Abstract

This journal aims to conduct an in-depth analysis of the income tax withholding regulations based on this law. The research method used is a comprehensive descriptive analysis, by collecting data from various sources such as laws and regulations, tax guidelines, and related literature studies. The author identifies and analyzes significant changes in the income tax withholding regulations stipulated in Law Number 7 of 2021. The results of the analysis show that Law Number 7 of 2021 brings substantial changes in the procedure for withholding income tax. Several changes include adjustments to withholding rates, criteria for tax subjects that must be withheld, and the introduction of a withholding mechanism for certain special transactions. This research makes a significant contribution to the understanding of income tax withholding regulations in Indonesia, especially after the enactment of Law Number 7 of 2021. The results of the analysis and findings in this journal are expected to be a reference for tax practitioners, academics, and other related parties to optimize compliance and fulfillment of tax obligations by following the applicable regulations. In addition, it is hoped that it will also serve as a guide for policy makers in formulating better and more efficient tax policies in the future. Keywords: Income, Regulation, Tax, Withholding.
Analisis Beban Kerja untuk Mengoptimalkan Jumlah Tenaga Kerja dengan Menggunakan Metode Workload Analysis Pranasyarif, Laudaffa; Sudiana, Kiki
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 1 (2023): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i1.7321

Abstract

This study aims to analyze the workload on the Primary & Secondary Education Operation, Control and Evaluation (PSE OCE) division at Yayasan Pendidikan Telkom. Workload analysis in this study uses the FTE (Full-Time Equivalent) method to analyze workload. The Full-Time Equivalent method used found that there were 1 person with an FTE score > 2.5. The final score for the total workload received by the permanent employees of the PSE OCE division is 7.555471124. So management should add 3 more people so that the existing workload can be optimal. Keywords: Full-Time Equivalent, Optimal Number of Employees, Workload, Workload Analysis
Analisis Pengaruh Bekerja dari Rumah dan Bekerja dari Kantor terhadap Kepuasan Kerja dan Produktivitas Kerja Karyawan Perusahaan Heima Sitorus; Harman Malau
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 1 (2023): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i1.7340

Abstract

Covid-19 or Coronavirus Disease is still the center of attention throughout the world today. One of the PT x companies in Bandung, West Java, which is engaged in technology (software house) since entering the new normal era, the company has not implemented work from home and directly applies the work from office process. The data collection method uses a questionnaire with descriptive analysis techniques. The sample population of this study was 45 samples with purposive sampling technique. Data testing is done with descriptive test, T test, F test, Determination Coefficient Test. This study states that if the value of wfh and wfo is 0, the value of Employee Performance is 34.191. This means that every employee working from the office, will increase Employee Performance by 0.144. While employees work from wfo, it will increase Employee Performance by 1.128. If the value of wfh and wfo is 0, the productivity value of employee performance is 34.833. This means that every employee working from the office will increase employee performance productivity by 0.122, and every employee working from wfo will increase employee performance by 0.136. Keywords: Performance, Productivity, Work From Home, Work From Office.
Menjelajahi Nirwana Akademik Analisis Keberhasilan Universitas Muhammadiyah Jawa Timur dalam Memenangkan Hati Mahasiswa Melalui Kompetensi Staff Akademik, Keandalan Layanan dan Kilau Reputasi Intan Sari, Rosi Avinda; Cahyono, Dwi; Susbiyani, Arik
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 1 (2023): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i1.7364

Abstract

This research aims to analyze the influence of the variables of Academic Staff Competence, Service Reliability, and University Reputation on Student Satisfaction in Muhammadiyah Universities in East Java using hypothesis testing method with the assistance of SPSS (Statistical Package for the Social Sciences) software. Data collected from 240 student respondents were analyzed to test the impact of these variables on student satisfaction. The SPSS analysis results show that all three variables, namely Academic Staff Competence, Service Reliability, and University Reputation, both simultaneously and partially, have a significant positive influence on student satisfaction. These findings have significant implications for higher education institutions, especially in designing strategies to improve service quality, develop academic staff competence, and enhance university reputation collectively. Keywords: Academic Staff Competence, Muhammadiyah Universities in East Java, University Reputation, Student Satisfaction, Service Reliability.
Pengaruh Beban Kerja terhadap Kinerja Pegawai Melalui Kepuasan Kerja pada Dinas Perumahan Rakyat, Kawasan Permukiman dan Cipta Karya Kabupaten Jember Febriyanto, Rakhmad Ragil; Herlambang, Toni; Setyo, Bagus
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 1 (2023): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i1.7365

Abstract

This study analyzes the relationship between workload, employee satisfaction, and employee performance with satisfaction as an intervening variable. Through path analysis on data from the Department of Housing, Settlements, and Creative Works of Jember Regency, using the path analysis method with the assistance of SPSS (Statistical Package for the Social Sciences) software, data was collected from 80 employee respondents to test the influence of these variables on employee performance. The findings indicate that workload has a direct positive and significant impact on employee satisfaction, as well as a positive and significant influence on employee performance. The crucial role of employee satisfaction as an intervening variable is proven, connecting workload with employee performance. The main conclusion is the need to create a work environment that supports optimal satisfaction levels while managing workload according to employee capacity. In the context of human resource management, this balance becomes a crucial factor in achieving organizational performance and effectiveness. Keywords: Employee satisfaction, Employee Performance, Human Resource Management, Workload.
Analisis Pengaruh Influencer Marketing dan Brand Love terhadap Keputusan Pembelian Produk Skincare Skintific Dhea Nofa Lestiyani; Sugeng Purwanto
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 1 (2023): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i1.7479

Abstract

This study aims to analyze the effect of influencer marketing and brand love on purchasing decisions for skintific skincare products. This research method is a quantitative method. The hypothesis in this study was tested using the Structural Equation Model, because the SEM model test is an advanced development of multiple regression analysis. The results of this study note that the T-statistic value of influencer marketing on purchasing decisions is 3,348. The test results show that the T-statistic value is > 1.96. The influencer marketing variable on purchasing decisions shows a value of 0.001. The T-statistic value of brand love on purchasing decisions is 2,459. The test results show that the T-statistic value is > 1.96. The brand love variable on purchasing decisions shows a value of 0.014. It can be concluded that influencer marketing and brand love influence purchasing decisions. The R-square value is 0.489 which can be concluded that the purchasing decision variable (Y) can be explained by influencer marketing and brand love variables of 48.9%. While the remaining 51.1% is influenced by other variables. Keywords: Brand Love, Buying Decision, Influencer Marketing, Skincare Skintific.
Analisis Manajemen Risiko pada UMKM “Tahu Walek Ponkq” Jember Dian Septi; Amelia Putri Maharani; Abu Bakar Abdul Rachman Bazed; Arya Abim Abdillah; Nurul Qomariah; Nursaid Nursaid
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 1 (2023): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i1.7605

Abstract

Every business that is undertaken must have competition to increase business. Small, medium enterprises or commonly called SMEs are businesses that are easy to run for everyone who wants to do business. Competition will always exist in every area of life, including MSME businesses. Every business that is run must have competition and challenges that must be faced. To face competition and challenges in the business world, every MSME must innovate products and services, as well as develop human and technological resources. Every business that is carried out must contain risks. Therefore, as MSMEs, it is also necessary to know what risk management is. Risk management is needed to anticipate or reduce the possibility of risk occurring in a business. This paper aims to describe the risks faced by UMKM Tahu Walek "PONKQ" Jember. The analytical method uses descriptive analysis obtained from interviews with UMKM Tahu Walek "PONKQ" Jember. The results of the analysis show that UMKM Tahu Walek PongQ Jember has risks, namely raw material risk, financial risk, marketing risk. the. Based on the SWOT analysis owned by PONKQ Jember Tahu Walek UMKM, the strength is that this tahu walek is a new type of culinary, so there are lots of devotees. The weakness of this walek tofu business is that the raw material spoils quickly if there are leftovers. The opportunity from this business is that it can be developed to a wider area. Meanwhile, the threat from the tofu walek culinary business is from the same business and the culinary originating from tofu as well. Keywords: Culinary business, Risk management, UMKM tofu walek.
Pengaruh Independensi, Komitmen Organisasi dan Gaya Kepemimpinan Transformasional pada Kinerja Auditor di Kantor Akuntan Publik Se-Provinsi Bali Kusuma, Ida Bagus Kade Diva Jati Darma; Widhiyani, Ni Luh Sari
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 1 (2023): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i1.7615

Abstract

Many cases are caused by the auditor's lack of ability to detect fraud in financial reports, resulting in losses that have a negative impact on various parties involved in the company. With this case, it is feared that users of financial information will doubt the information presented in audited reports and this could lead to a crisis of confidence and loss of credibility for the public accounting profession in processing and presenting financial information. This research was conducted to determine the influence of independence, organizational commitment and transformational leadership style on the performance of auditors in Public Accounting Firms throughout Bali Province. The theoretical basis in this research is the theory of attitudes and behavior. The sample in this study was 62 auditors at 10 public accounting firms in Bali Province. In this research, data collection was carried out by distributing questionnaires to 10 Public Accounting Firms in Bali Province and given to 64 Auditors. The sample used in this research was the purposive sampling method. The data analysis method used is multiple linear regression analysis. This research supports the theory of attitudes and behavior. This research is closely related to attitude and behavior theory which can explain how independence, organizational commitment and transformational leadership style influence auditor performance. Research shows that independence, organizational commitment and transformational leadership style have a positive effect on auditor performance. If the auditor's independence, organizational commitment and transformational leadership style are higher, the auditor's performance will be better. Keywords: Auditor Performanc, Independence, Organizational Commitment, Transformational Leadership Style, Public Accountant
Kredibilitas Endorser dan Merek terhadap Minat Beli dengan Sikap terhadap Merek dan Kredibilitas Merek sebagai Intervening pada Produk Lemonilo Setiana, Gege Arum; Ariyanti, Maya
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 1 (2023): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i1.7668

Abstract

This research aims to determine the effect of endorser credibility and brand credibility on purchase intentions with attitude towards the brand and attitude towards brand credibility as intervening variables for Lemonilo products. The research method is quantitative with a non-probability sampling technique with a total sample of 271 respondents. The data analysis technique used is SEM-PLS. Based on the research results, it can be concluded that endorser credibility and brand credibility have a positive and significant influence on attitudes towards brand credibility, attitude towards the brand, and purchase intention through the variables attitude towards brand credibility and attitude towards the brand. Keyword: Attitude Towards Brand, Attitude Towards Brand Credibility, Brand Credibility, Endorser Credibility, Purchase Intention.
Pengaruh Instagram dan Fasilitas terhadap Keputusan Berkunjung pada Objek Wisata Alam Air Terjun Sikulikap Kab. Karo Sumatera Utara Kevin Lubis; Irwan Musriza Harahap
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 1 (2023): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i1.7707

Abstract

Sikulikap Waterfall is one of the most popular natural tourist destinations in the 80-90s. However, the lack of attention from the Karo Regency Tourism Office made the Silikap Waterfall slowly fade. At the beginning of 2019 this tourist destination was managed again by Ardian Surbakti S.E and Kristian Ginting S.Hut in collaboration with UPT. Bukit Barisan Tahura. The increase in the number of visiting tourists at Sikulikap Waterfall has increased dramatically from 2020 which amounted to 17,025 tourists, in 2021 there were 46,831 tourists and in 2022 there were 90,342 tourists in natural tourist destinations Sikulikap Waterfall which is a phenomenon in this study. The purpose of this study was to determine the effect of instagram and facilities on visiting decisions at the Sikulikap Waterfall natural tourist destination. The research method used is an associative method with a quantitative approach which includes validity test, reliability test, classical assumption test, hypothesis test (t test, F test, and coefficient of determination analysis test). The data analysis technique used in this study is multiple regression analysis, with a total of 97 respondents. Data collection techniques used are distributing questionnaires, and literature study. The results of this study indicate that instagram and facilities simultaneously have a positive and significant effect on tourists' visiting decisions at the Sikulikap Waterfall natural tourist destination with an f-count value greater than f-table, namely 438.655> 3.09. The instagram variable partially has a positive and significant effect on the decision to visit a natural tourist destination in circular water with the results of t-count (2.255) greater than t-table (1.985). Meanwhile, the facility variable has a positive and significant effect on the decision to visit the Sikulikap Waterfall natural tourist destination with the results of t-count (10.724) greater than t-table (1.985), so the hypothesis is accepted. Keywords: Decision to Visit, Facilities, Instagram.