cover
Contact Name
Ahmad Gawdy Prananosa
Contact Email
ahmadgawdynano@yahoo.com
Phone
+6281377987485
Journal Mail Official
ahmadgawdynano@yahoo.com
Editorial Address
Jl.Gunung Sari Kel.Karya Bakti. Kec.Lubuklinggau Timur II Kota Lubuklinggau Sumatera Selatan Indonesia
Location
Unknown,
Unknown
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
Pengaruh Kualitas Produk, Citra Merek dan Promosi terhadap Loyalitas Pelanggan pada Mie “SKR” Jember Anggraini, Desta Rezzy; Faizah, Kurnia; Putri, Ghinadya Canceriani; Maulida, Nanda Kurniati; Qomariah, Nurul
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

Abstract

Noodles are a food product made from wheat flour without the addition of other food ingredients. Noodles are a substitute for rice which is popular with all groups, especially students. Noodle culinary delights have mushroomed under various brand names. This research aims to determine the influence of product quality, brand image and promotion on loyalty to "Mie SKR Jember". The population in this research is consumers of SKR Jember Noodles. Samples were taken using the survey method. A sample size of 30 respondents with the n ≥ 30 method is a large sample. The analysis technique used is multiple linear regression. The results of this research indicate that product quality has no impact on customer loyalty. The brand image variable has no effect on customer loyalty, while promotion has no effect on loyalty to Mie "SKR" Jember. Keywords: Brand Image; Customer Loyalty; Noodle Products; Product Quality; Promotion.
Analisis Faktor-Faktor yang Mempengaruhi Efisiensi Pengisian E-SPT PPN pada KPP Pratama Batam La'bi, Windi Daun; Natalia, Erni Yanti
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.v5i2.8822

Abstract

This research, focusing on the Analysis of Factors Influencing the Efficiency of VAT Return Filing at the Pratama Tax Office Batam, concludes the following based on its findings and discussions: Firstly, the partial implementation of e-VAT returns has a positive and significant impact on the efficiency of VAT return filing, as perceived by Taxable Entrepreneurs at the Pratama Tax Office Batam, thereby accepting the first hypothesis. Secondly, the partial influence of e-Invoices (E-Faktur) is also positive and significant regarding the efficiency of VAT return filing, according to the perceptions of Taxable Entrepreneurs at the Pratama Tax Office Batam, thus accepting the second hypothesis. Thirdly, the partial influence of e-VAT return socialization has a positive and significant impact on the efficiency of VAT return filing, as perceived by Taxable Entrepreneurs at the Pratama Tax Office Batam, leading to the acceptance of the third hypothesis. Lastly, the simultaneous implementation of e-VAT returns, e-Invoices, and e-VAT return socialization has a positive and significant impact on the efficiency of VAT return filing, as perceived by Taxable Entrepreneurs at the Pratama Tax Office Batam, thereby accepting the fourth hypothesis. Overall, this research provides insights that the implementation of e-VAT returns, e-Invoices, and e-VAT return socialization can enhance the efficiency of VAT return filing at the Pratama Tax Office Batam, according to the perceptions of Taxable Entrepreneurs. Keywords: Efficiency, E-SPT VAT, KKP Pratama Batam.
Analisis Strategi Pemasaran Untuk Meningkatkan Penjualan Pada UMKM Tahu Kocek Bang Geo Jember Dwi S, Lalika Lafiska; Hidayah, M. Taufiq; Puspitasari, Nely; Sintawati, Sintawati; Qomariah, Nurul
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.v5i2.8831

Abstract

MSMEs are businesses that drive the national economy. Currently the government is focusing on developing these MSMEs to increase community economic activity. The aim of this research is to find out how the marketing strategy carried out by Tahu Kocek Bang Geo MSMEs increases sales. The type of research is qualitative with SWOT analysis. Data collection methods are interviews, documentation and observation. The results of this research show that the strategic analysis carried out has been effective and the SWOT strategy has been implemented to increase sales at Tahu Kocek Bang Geo MSMEs, namely by adding facilities, promoting various products according to the tastes of the people of Jember. Keywords: Delights, Marketing Strategy, MSMEs, Pocket Tofu Culinary SWOT Analysis.
Pengaruh Digital Marketing terhadap Minat Beli pada 3 Cafe di Kabupaten Jember Suharto, Fahriza Nurseha; Sanosra, Abadi; Herlambang, Toni
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.v5i2.8833

Abstract

This research aims to assess the impact of continued promotions on purchasing interest at three bistros operating in Jember, namely Rangkum Espresso, At maison, and Mr. Rokar Bistro. This exploration strategy includes investigating information from advanced promotional connections, for example, use of virtual entertainment, online missions, and customer reactions. Measurable test results show that computerized promotions have an impact on purchasing interest in the three bistros, with an importance level of 0.001. Overall, computerized promotions play a big role in shaping buyers' buying interest in these bistros. This exploration adds additional understanding of how the use of computerized media can strengthen advertising techniques and influence purchasing choices in the local bistro industry. The functional consequence of this discovery is that restaurateurs and exhibition specialists can most likely use computerized stages to increase customer purchasing interest and create areas of strength for attendance. Keywords: Buying Interest, Cafe, Digital Marketing, Social Media
Analisis Faktor Pendukung Niat Perilaku terhadap Perilaku Penggunaan Layanan Paylater (Studi Kasus pada Karyawan di Institusi Keuangan Tahun 2023) Rakhamawati, Diah; Suharto, Eduardus
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

Abstract

Digital developments in financial institutions create innovation in the products and services offered. The development of social media and the start-up industry, one of which is e-commerce, is quite popular among the public, therefore, many start-ups create pay-later products and services that are offered to the public. Ease of use, effectiveness in use, social influence and facilitating conditions are factors that influence a person's decision to use financial technology (fintech) services, especially paylater. This research aims to analyze how these factors influence the use of paylater services and how they influence the behavior of using paylater services through behavioral intentions. This research uses a quantitative approach with primary data whose correspondent objects are employees who work at financial institutions and the data will be processed and analyzed using SmartPLS. The results of this research explain that performance expectations, business expectations, social influences influence a person's intention to use paylater services, then facilitating conditions and usage intentions influence a person's behavior in using paylater services. Keywords: Behavioral Intentions, Fintech, Pay-later, Usage Behavior
Pengaruh Harga serta Suasana Tempat terhadap Kepuasan Konsumen pada Warung Mbah Mut Dusun Suro Desa Sidomulyo Nasrulloh, Andryan Isa; Mala, Iva Khoiril; Sutantri, Sutantri
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.v5i2.8944

Abstract

This research was conducted with the aim of evaluating how the prices and atmosphere of Mbah Mut coffee stall influence customer satisfaction. The study employed a quantitative method with a survey as its framework, and a random sampling method was used to gather data from 100 respondents. Data collection techniques in this research utilized a questionnaire assisted by the SmartPLS 4 application. The results of the study indicate that the prices and atmosphere of the stall have a positive impact on customer satisfaction at Mbah Mut Coffee Stall. Furthermore, these findings also demonstrate that both the price and atmosphere of the stall positively affect the satisfaction level of customers who consume coffee at Mbah Mut Coffee Stall. Keywords: Atmosphere, Customer Satisfaction, Price.
Perancangan Sistem Pencatatan Akuntansi dan Pelaporan Keuangan pada CV. Nagoya City Fresh Natalia, Felisha; Chandra, Budi; Ivone, Ivone
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.v5i2.8972

Abstract

Students participate in PKM in an MSME as part of a programme that encourages innovation. The goal of this PKM activity was to provide a hand to one of the MSMEs in creating a financial recording system that meets their needs so that it can be used for operational tasks. Nagoya City Fresh (CV) is our business partner for this project. The methodology used in this research is interviews and observations. The accounting recording system was designed using Microsoft Access. Based on the findings of the study and analysis carried out, it can be concluded that CV. Nagoya City Fresh uses a manual system for recording accounting information. Problems that arise on CV. Nagoya City Fresh is a lack of effectiveness and efficiency in preparing its financial reports, which has the potential to give rise to the spread of false information. The system produces various types of reports, including general ledger, trial balance, profit and loss report, financial situation report, and sales report. The implementation step has three distinct stages: first, familiarizing yourself with the characteristics of the system; second, sending and receiving systems developed by the author using Microsoft Access; and finally, obtain input from micro, small and medium enterprises (MSMEs). The system built has demonstrated effective functionality in offering improvements to accounting recording systems specifically designed for Micro, Small and Medium Enterprises (MSMEs). Keywords: Accounting Recording System, Financial Statement, Microsoft Access.
Customer Segmentation Based on RFM Analysis as the Basis of Marketing Strategy Case Study of PT Pertiwi Agung Pharmaceutical Industry (LANDSON) Devi, Rizky Feliana; Siswanto, Fajar Hartanto; Azkia, Nayla; 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.v5i2.8994

Abstract

The Pharmaceutical Company is a company that has quite large raw material import activities and has many benefits for society and institutions such as hospitals. Pharmaceutical companies play an important role in improving the quality of life of the human population in modern times because, in the field of marketing, pharmaceutical companies face increasing sales performance and profits, as well as maintaining customer loyalty. Pharmacy retail customers usually make drug purchases influenced by the selling price and suitability factors (suggestions) for certain drug brands. Based on these conditions, drug purchasing patterns for the Indonesian people become unpredictable, and it is difficult to increase sales and profits. One effort that pharmaceutical business players can make is to carry out sales promotions based on customer segmentation. Customer segmentation in pharmaceutical companies can be done using clustered data mining analysis methods, such as modified Recency Frequency Monetary (RFM). This method allows companies to group customers based on purchasing patterns of pharmaceutical products, thereby allowing companies to prioritize energy and resources to different segments. After the scoring and data processing process, the number of customers for each RFM Score is obtained, then the Monetary group is segmented which is divided into 4 (four) parts, namely Best Customers by quantity (36), Loyal Customers by quantity (188), Potential Customers by quantity (34) and Lost Customers by quantity (61). Then we continue to map it into only 3 (three) parts, namely Best Customers, Loyal Customers, and Potential Customers using blue as a sign to see the score range. From the results of dividing the 3 (three) group segmentations, the Loyal Customer Score segmentation is greater in quantity (188) so the blue color is darker than the others, which shows that the more customers spend their money. Of the 3 (three) customer segmentation sections, we put all of them into the Best Customer category, because they have introduced new products or products they have not purchased. By using RFM analysis, you can quickly find out customer targets that will be prioritized in carrying out marketing, campaigns, promotions, and rewards using digital channels and direct customer relations. Keywords: Farmasi Company, Group Segmentation, Recency Frequency Monetary (RFM).
Segmentation Strat Egy of Consumer Interest in Contemporary Coffee Shop Using RFM Model Passalaras, Raja Aulia; Daulay, Risma Yanti; 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.v5i2.9030

Abstract

Increase customer loyalty by grouping customers into several groups and determining appropriate and effective marketing strategies for each group. Customer segmentation can be done through the clustering method. This research aims to analyze customer Recency, Frequency and Monetary (RFM) from the segmentation results of 5 contemporary coffee shops, namely Janji Jiwa, Kopi Kenangan, Tomoro Coffee, Fore Coffee, and Fami Cafe, from Persona Analysis Research and segmentation of consumer interest in contemporary coffee shops. Previously it could be summarized that cluster 3 or potential customers were the targets of the research by implementing appropriate marketing strategies based on the characteristics and profiles of the respondents. This cluster consists of 31 respondents, most of whom are women aged 24-28 years with a bachelor's degree and work as private employees in Jakarta. Interestingly, cluster 3 is divided between coffee fans and those who don't like coffee. Respondents in this study tended to prefer Tomoro Coffee, while those who didn't like coffee preferred Fami Cafe. In cluster 3, there are 29 people who are active Instagram users. The analysis used includes descriptive analysis where the data used is primary data. The data collection technique used is the observation method and distributing questionnaires to customers who are in cluster 3. The results of the research show that based on the results of the revenue segmentation analysis for the Tomoro Coffee and Fami Cafe coffee shops, it can be concluded that customers in cluster 3 consist of 3 segments. namely recency 3 which consists of 16 active customers who are very loyal and faithful. The strategy to retain these customers is by personalizing customer data to understand product/service shortcomings and knowing customer individual preference needs in order to attract them back. Keywords: Frequency, Monetary, Recency.
Pengaruh Kepuasan Kerja terhadap Kinerja Karyawan PT Soho Global Health Khairunnisa, Siska
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.v5i2.9031

Abstract

Human resources are a very important factor in an organization, both large and small scale organizations. Human resources are seen as a very determining element in the development of an organization, so the role of human resources is increasingly important. This research aims 1) to explain job satisfaction and performance of PT employees. Soho Global Health. 2) to determine the effect of job satisfaction on the performance of PT employees. Soho Global Health. The method used in this research is the research method using survey data with a questionnaire as a data collection tool, while the descriptive data analysis method used in this research is quantitative analysis. The research results show that: 1) Of the 51 respondents, they think that employee job satisfaction at PT. Soho Global Health has a high level of employee satisfaction and employee performance at PT. Soho Global Health has a high level of employee satisfaction. 2) There is a significant influence between the job satisfaction variable (X) and the performance variable (Y). This is proven by the value of tcount > ttable (6,849 > 2.026). Keywords: Employee Performance, Job Satisfaction, PT Soho Global Health.