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BUDGETING : Journal of Business, Management and Accounting
Published by Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi
ISSN : 27151913     EISSN : 27152480     DOI : -
Core Subject : Humanities, Social,
Humanities Social Sciences
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
Arjuna Subject : Ilmu Sosial - Administrasi Publik
Articles 304 Documents
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Pengaruh Kualitas Pelayanan terhadap Kepuasan Masyarakat pada Kantor Kelurahan Sobo Kecamatan Banyuwangi Kabupaten Banyuwangi Widuri, Ayu; Ginting, Aditya Madinta Putra; Harsono, Moh.; Qomariah, Nurul; Nursaid, Nursaid
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): 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.v5i2.7832

Abstract

Providing service to customers is a strategy to win the competition. With increasing business competition, every service provider must be able to provide the best service so that customers get satisfaction. This research aims to analyze the impact of the services provided on community satisfaction in Sobo Banyuwangi Village. All people who have an interest in the Sobo Banyuwangi Subdistrict Office are used as the population in this research. The number of samples was determined as 40 (forty) people using a minimum sample determination method of 5 to 10 multiplied by the number of indicators. Descriptive analysis to find out about respondents related to gender, age and education. The measuring instrument used will be tested for its level of validity and reliability. To answer the hypothesis developed using multiple linear regression. To determine the contribution of the independent variable to the dependent variable, analysis of the coefficient of determination (R2) is used. The calculation results show that the quality of services provided by the Sobo Banyuwangi Subdistrict Office has an impact on community satisfaction. The contribution of the service quality variable is 63.9%. Keywords: Community Satisfaction, Service Quality, Sobo Village Office.
Analisis Kualitas Produk, Kepuasan Pelanggan dan Promosi terhadap Keputusan Pembelian Ulang Produk (Studi Kasus pada Larissa Skincare Jember) Irsyandi, Achmad; Fatimah, Feti; Nursaidah, Nursaidah
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): 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.v5i2.7935

Abstract

This study aims to analyze product quality, customer satisfaction, and the promotion concept of repurchasing decisions for Larissa Skin Care products in Jember. The type of data to be used is quantitative data. The primary data source that will be used in this study comes from a list of questions (questionnaires) that will be distributed to respondents. The questionnaire contains data on the characteristics of the respondents in the form of gender, age, profession, status, number of product purchases, number of treatments. The questionnaire also contains questions regarding the variables of product quality, customer satisfaction, promotions and repurchase decisions. The results showed that product quality has a significant effect on repurchasing decisions for Larissa Skin Care products in Jember. Then the customer has a significant effect on the repurchase decision of Larissa Skin Care product satisfaction in Jember. Lastly, promotions have a significant effect on repurchasing decisions for Larissa Skin Care products in Jember. Keywords: Customer Satisfaction, Product Quality, Promotion, Repurchasing Decisions.
Analisis Penerapan PSAK 1 tentang Penyajian Laporan Keuangan di PT Sinar Mas Agro Resource and Technology Tbk (SMART) Septyani Putri, Zazilatul Rochma; Susbiyani, Arik; Yulinartati, Dra; Martiana, Nina
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): 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.v5i2.8062

Abstract

Financial statelmelnts arel madel to melelt thel nelelds of most of its ulselrs. Thelrelforel, accoulnting standards arel relqulireld for thel prelparation of thelsel financial statelmelnts. Standards arel intelndeld as gulidellinels for prelparing financial statelmelnts beltweleln companiels to bel morel ulniform. So that's what relselarchelrs ulseld to relselarch thel Implelmelntation of PSAK 1 Rellateld to Prelselntation of Financial Statelmelnts at PT Sinarmas Agro Relsoulrcels and Telchnology Tbk (SMART) to find oult thel application of PSAK amelndmelnt No. 1. for prelselntation of financial statelmelnts. Thel data ulseld in this stuldy arel selcondary data. Thel typel of relselarch ulseld is qulalitativel delscriptivel. PSAK 1 is still in thel form of PSAK 1 belforel thel amelndmelnt, so thelrel arel selvelral telrms that havel not beleln changeld according to thel provisions that apply in PSAK 1 Relgarding thel Prelselntation of Financial Statelmelnts Amelndmelnt. From thel abovel findings, relselarchelrs can concluldel that in thel prelparation of financial statelmelnts for thel 2022 pelriod, PT Sinar Mas Agro Relsoulrcels and Telchnology Tbk has not ulseld thel amelndmelnt of PSAK 1, so thelrel arel selvelral telrms "Significant" that arel still ulseld in its financial statelmelnts, elspelcially in thel relport listeld in thel Notels for its financial statelmelnts. Keywords: Financial Statements, PSAK 1 Amendment.
Analisis Pengaruh Total Quality Management terhadap Kinerja Operasional pada Industri Putra Bali Rattan Furniture di Kecamatan Mayang Kabupaten Jember Ma'rifah, Nurul; Supeni, Retno Endah; Wibowo, Yohannes Gunawan
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): 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.v5i2.8105

Abstract

The aim of this research is to analyze the effect of total quality management with 4 indicators, namely customer satisfaction, employee empowerment, continuous quality improvement, and management based on facts on operational performance at the Putra Bali Rattan Furniture Industry in Mayang District, Jember Regency. This research is research using a combination approach (mix methods). A sample of 65 respondents was obtained using a saturated sampling technique. Data was obtained using questionnaires and interviews with the owner and 5 consumers and then analyzed using regression analysis. In processing research data, researchers used the SPSS version 22 application. The research results show that 3 of the 4 X variables, namely customer satisfaction, employee empowerment, and continuous quality improvement have a positive and significant effect on operational performance. Meanwhile management variables based on facts have a negative effect on operational performance. The positive influence of the customer satisfaction variable is also supported by the results of interviews which state that the company has implemented 4 indicators of customer satisfaction and in line with this, operational performance has also increased. In conclusion, customer satisfaction, employee empowerment, and continuous quality improvement have a positive and significant effect on operational performance, while management based on facts has a negative effect. Keywords: Customer Satisfaction, Employee Empowerment, Management Based on Facts, Operational Performance , Quality Improvement Sustainable
Akuntansi Murabahah pada Pembiayaan Modal Usaha pada Bank Syariah Indonesia (BSI) Kantor Cabang Pembantu (KCP) Lumajang Nur Chatib, Novi Dian; Yuliarti, Norita Citra; Nastiti, Ari Sita
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): 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.v5i2.8219

Abstract

In the financial sphere that applies the Sharia accounting system, namely Sharia Banks. The existence of Sharia Banks is followed by Islamic Sharia guidelines in their operations, in response to the need for a strong and stable financial transaction framework, with supervision of financial transactions in accordance with Sharia principles. This research aims to identify the implementation of murabahah accounting in the costs of administering business capital at Bank Syariah Indonesia (BSI) KCP Lumajang and also to evaluate the extent to which murabahah accounting is implemented in business capital financing at Bank Syariah Indonesia (BSI) KCP Lumajang according to PSAK No. 102. This research adopts a qualitative strategy and focuses on analyzing the implementation of murabahah accounting in the business capital financing of Sharia Bank (BSI) KCP Lumajang. Sharia Bank (BSI) KCP Lumajang is the subject and location of the research. The materials used are primary and secondary data. The qualitative descriptive analysis method was used to answer the research questions, with the researcher providing a detailed description of the implementation of murabahah accounting in business capital financing at Bank Syariah (BSI) KCP Lumajang. The data obtained proves that the application of murabahah accounting in business capital financing at Bank Syariah Indonesia (BSI) KCP Lumajang involves aspects of recognition, measurement, presentation and disclosure in financial reports. The conclusion is that overall, the implementation of murabahah accounting in business capital financing at Bank Syariah Indonesia (BSI) KCP Lumajang complies with the rules of PSAK No.102. Keywords: Murabahah Accounting, Business Capital Financing, and PSAK No. 102.
Peranan Sektor Pertambangan dalam Pembangunan Ekonomi Implikasinya pada Lingkungan Setiawan, Imam
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): 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.v5i2.8551

Abstract

The region's mining industry is one endeavor aimed at enhancing economic conditions. To be sure, a major boost to economic growth can come from involving the mining industry as one of the tactics to strengthen the local economy. The aim of this study is to determine the degree to which environmental sustainability is taken into consideration during the planning and execution of mining operations, as well as the environmental repercussions that these activities produce in the context of economic development. The research methodology used in this study is qualitative normative juridical descriptive research. Literature reviews from books and journals are used in the data collection method. According to the study's findings, mining operations can harm nearby ecosystems by degrading the soil, contaminating water supplies, and emitting harmful air pollutants. Human health as well as the survival of the local flora and wildlife may be seriously impacted by mining waste and the pollution that results from it. Innovation and green technologies in the mining industry can assist lessen harmful effects on the environment. Keywords: Economics, Environment, Mining.
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak UMKM dengan Sosialisasi Perpajakan sebagai Variabel Moderasi Susan, Susan; Melzatia, Shinta
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): 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.v5i2.8601

Abstract

This study aims to determine the effect of taxation knowledge, taxpayer awareness, and tax sanctions on MSME taxpayer compliance with tax socialization as a moderating variable. This study uses the slovin formula for sampling by distributing questionnaires. The data used is primary data sourced from distributing questionnaires to 100 MSME taxpayers in DKI Jakarta. The data analysis method is Moderated Regression Analysis (MRA) which is used to understand whether the effect of the independent variable on the dependent variable is influenced by the moderating variable. This research is a type of causal research that aims to determine the cause - effect between variables. This study uses a quantitative research design to collect a number of data that is useful for explaining the characteristics of each variable with other variables. The results of this study indicate that taxpayer awareness has a positive effect on MSME taxpayer compliance, while the tax knowledge variable, and tax sanctions have no effect on MSME taxpayer compliance. Tax socialization cannot moderate tax knowledge, taxpayer awareness, and tax sanctions on the compliance of MSME taxpayers in DKI Jakarta. Keywords: Taxpayer Awareness, Taxpayer Compliance, Taxation Knowledge, Tax Sanctions, Taxation Socialization.
Analisis Studi Kelayakan Bisnis pada Seblak Teh Uun di Dusun Cambay Desa Jatibaru (Studi Kasus pada Aspek Pemasaran dan Aspek Manajemen) Amalia, Fitria Fatihah; Manurung, Jessica Naomi; Savitri, Melany Indah; Munawaroh, Syarifah; Ken W, R.R Wening
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): 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.v5i2.8645

Abstract

Indonesians, especially young people, are familiar with Bandung's specialties. Seblak is one of Indonesia's most popular dishes. Seblak has strong roots in the city of Bandung, West Java, but has now become an integral part of Indonesian cuisine that is favored by many people, especially among young people to the elderly. The purpose of this study is to assess the business feasibility of Seblak Teh Uun located in Cambay Hamlet, Jatibaru Village, East Cikarang Sub-district from a non-financial perspective. Non-financial variables, such as marketing aspects and management aspects. This research uses a qualitative data collection approach through interviews, observation, and documentation. Based on the results of non-financial findings such as marketing aspects and management aspects, Seblak Teh Uun in Cambay Hamlet, Jatibaru Village is feasible to develop. Seblak Teh Uun's business is considered feasible because in terms of quality ingredients. In addition, the marketing approach carried out through offline/online media that connects sellers and customers allows the business to continue. Keywords: Business Feasibility Study, Management Aspects, Marketing Aspects.
Pengaruh Mutasi dan Remunerasi terhadap Loyalitas Pegawai dengan Kepuasan Kerja sebagai Variabel Mediasi pada Lingkungan KPP Pratama Jember Setyawan, Ari; Susbiyani, Arik; Satoto, Eko Budi
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): 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.v5i2.8710

Abstract

This study aims to analyze the influence of mutation and remuneration on job satisfaction and employee loyalty at the Tax Office (KPP) Pratama Jember. The research method used is quantitative descriptive with data collection using a sample of all employees of KPP Pratama Jember totaling 93 samples. Data analysis is carried out using Variance-based Structural Equation Modeling (SEM-PLS) with the assistance of Warp PLS V.8.0. The results of the study show that mutation has a significant positive effect on job satisfaction, as well as remuneration. Job satisfaction also has a strong positive impact on employee loyalty. This finding emphasizes that good management of mutation and remuneration can increase employee satisfaction and loyalty in the tax institution. Path analysis results show significant direct and indirect influences among variables. Mutation and remuneration affect job satisfaction, while job satisfaction becomes a significant mediator in the relationship between mutation, remuneration, and employee loyalty. This research contributes to understanding the factors that influence job satisfaction and employee loyalty in the tax institution environment. Managerial implications include the expa This study aims to analyze the influence of mutation and remuneration on job satisfaction and employee loyalty at the Tax Office (KPP) Pratama Jember. The research method used is quantitative descriptive with data collection using a sample of all employees of KPP Pratama Jember totaling 93 samples. Data analysis is carried out using Variance-based Structural Equation Modeling (SEM-PLS) with the assistance of Warp PLS V.8.0. The results of the study show that mutation has a significant positive effect on job satisfaction, as well as remuneration. Job satisfaction also has a strong positive impact on employee loyalty. This finding emphasizes that good management of mutation and remuneration can increase employee satisfaction and loyalty in the tax institution. Path analysis results show significant direct and indirect influences among variables. Mutation and remuneration affect job satisfaction, while job satisfaction becomes a significant mediator in the relationship between mutation, remuneration, and employee loyalty. This research contributes to understanding the factors that influence job satisfaction and employee loyalty in the tax institution environment. Managerial implications include the expansion of transparent mutation policies and a fair remuneration system to support career development and employee satisfaction. Thus, the results of this study can serve as a basis for strategic and managerial improvements in efforts to maintain and enhance employee performance at KPP Pratama Jember. Keywords: Employee Loyalty, Job Satisfaction, Mutation, Remuneration, Tax Office (KPP) Pratama Jember. nsion of transparent mutation policies and a fair remuneration system to support career development and employee satisfaction. Thus, the results of this study can serve as a basis for strategic and managerial improvements in efforts to maintain and enhance employee performance at KPP Pratama Jember. Keywords: Employee Loyalty, Job Satisfaction, Mutation, Remuneration, Tax Office (KPP) Pratama Jember.
RFM Segmentation Analysis for Determine Online Marketing Strategy: the Soul Coffee Mate Case Study Aldyah, Tika; Sugino, Agus; Muzakkar, Milastri; Heikal, Jerry
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): 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.v5i2.8728

Abstract

This study explores the impact of digital marketing on a cafe named The Soul, located in Jakarta. The cafe experienced a recent decline in sales attributed to factors such as new competitors, closures of nearby establishments, diminishing trends in working from cafes, and changes in customer demographics. Recognizing the need for a robust online marketing strategy, researchers aim to analyze customer segmentation using the RFM model, focusing on Recency, Frequency, and Monetary aspects of transactions over the past 11 months. The goal is to understand customer behavior, design effective online marketing strategies, and ultimately boost the company's revenue. The RFM analysis results identified eight customer segments for The Soul: Soulmate, Loyal Customers, Potential Loyalists, Promising, New User, At Risk, Can't Lose Them, and Hibernating. Proposed strategies include personalized promotions for different customer segments, such as monthly appreciation for "Soulmate" customers, discounts for loyal customers, and targeted communication for new or inactive users. These strategies aim to enhance customer engagement, loyalty, and satisfaction through digital promotions and personalized interactions. Keywords: Cafe Business, Customer Behavior, Customer Segmentation, Customer Loyalty, Digital Marketing, Online Promotion, RFM Model, Sales Analysis

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