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Ahmad Gawdy Prananosa
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INDONESIA
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 Brand Image dan Kepercayaan terhadap Kepuasan Pelanggan Indihome PT. Telkomsel Bontang Sari, Ayu Dita; Manurung, Ferdo Antonius
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

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Abstract

This study aims to investigate the influence of brand image and trust on customer satisfaction in IndiHome PT. Telkomsel Bontang. Brand image and trust are key factors in shaping customer perceptions and loyalty in the telecommunications service industry. This research employs a quantitative approach using a questionnaire as the data collection instrument. The research sample consists of customers using IndiHome services in the Bontang region. The collected data is analyzed using multiple linear regression analysis. The results indicate that brand image has a significant positive influence on customer satisfaction. The more positive the customers' perceptions of the IndiHome brand image, the higher their level of satisfaction with the service. Furthermore, trust is also found to have a positive and significant impact on customer satisfaction. Customers who trust IndiHome tend to have higher levels of satisfaction. These findings indicate the importance of brand management and efforts to build customer trust in enhancing customer satisfaction in the telecommunications industry. Keywords: Brand Image, Customer Satisfaction, IndiHome, PT. Telkomsel Bontang, Trust.
Pengaruh Work Life Balance Stres Kerja dan Lingkungan Kerja terhadap Kinerja Karyawan pada UMKM Sarining Serati di Kabupaten Gianyar Lestari, Ni Kadek Yuni; Pratama, Octavianus Sumardana; Nindia Putri, Cokorda Istri Agung Vera; Idayanti, I Dewa Agung Ayu Eka
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (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.v6i1.10647

Abstract

Employee performance is one that determines the success of achieving organizational goals. The performance of employees of UMKM Sarining Serati in Gianyar Regency found a phenomenon of lack of accuracy from employees which resulted in customer complaints against UMKM Sarining Serati in Gianyar Regency. Factors that cause employee performance to decline due to work life balance work stress and work environment. The formulation of the problem in this study is how is the partial and simultaneous influence between work life balance, work stress and work environment on employee performance at UMKM Sarining Serati in Gianyar Regency? The purpose of the study was to determine the partial and simultaneous influence between work life balance work stress and work environment on employee performance at UMKM Sarining Serati in Gianyar Regency. This study has a population of 38 and a sample of 38 employees. Furthermore, quantitative analysis consists of classical assumption test, multiple linear regression analysis, determination analysis, t-test statistical analysis and F-test statistical analysis. The results showed that partially work life balance has a negative and significant effect on employee performance. partially work stress has no negative and insignificant effect on employee performance. Partially work environment has a positive and significant effect on employee performance. work life balance work stress and work environment have a significant effect simultaneously on employee performance. Keywords: Work Environment And Employee Performance, Work Life Balance, Work Stress.
Pengaruh Financial Distress, Sales Growth dan Umur Perusahaan Terhadap Tax Avoidance pada Perusahaan Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2022 Gurusinga, Latersia Br; Hidayat, Ferry; Lobion, Sellina
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (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.v6i1.10655

Abstract

Tax avoidance is the exploitation of weaknesses or gray areas in tax regulations by companies with the aim of reducing the amount of tax payable. This research was conducted to examine and analyze the influence of financial distress, sales growth, and company age on tax avoidance in basic and chemical industry companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. This study used secondary data and resulted in 126 samples for analysis. The results of this study indicate that, partially, the variables of financial distress and sales growth do not affect tax avoidance. However, the variable of company age has a positive effect on tax avoidance. Simultaneously, financial distress, sales growth, and company age have a positive effect on tax avoidance. Keywords: , Company Age, Financial Distress, Sales Growth, Tax Avoidance.
Literature Review: Analysis of the Application of Fiscal Reconciliation in Some Companies Sutardi, Fitrah Diraya; Sidik, Nur Halimah; Situngkir, Tiar Lina
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (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.v6i1.10697

Abstract

Fiscal reconciliation is the process of adjusting commercial financial statements with tax calculations carried out to meet applicable tax regulations and to solve the differences between fiscal financial reports and commercial financial reports. This process ensures that the company complies with tax regulations and stays clear of possible penalties or fines. Due to differences in tax and accounting procedures that may have an impact on financial statements and tax liabilities, analysis of the application and computation of fiscal reconciliation in many businesses is a pertinent topic. Together with commercial financial reports, fiscal financial reports are created, thus even though commercial or business financial reports are prepared based on business accounting principles, taxation provisions are dominant in the reporting process of financial statements for companies’ tax payments. Previous research has shown significant discrepancies between the results of commercial financial statements and fiscal calculations, often due to differences in revenue and cost recognition between commercial and fiscal accounting. The method determined through this research is a comparative literature review. The result of this research shows that some companies' corrections are not in line with tax regulations, which has an impact on how much income tax has already been paid and reported by these companies. Since deferred tax has been shown to significantly and favorably affect corporate income tax, the management of the company should pay taxes right away to lower the overall tax burden. The findings of this study suggest that corporate entities should do fiscal reconciliation due to discrepancies in cost recognition between Indonesian accounting standards and fiscal legislation. Keywords: Fiscal Analysis, Fiscal Reconciliation, Manufacturing Companies
Pengaruh Game Online, Penggunaan Sosial Media, Penggunaan ChatGPT, dan Literasi Digital terhadap Minat Belajar Mahasiswa Halim, Fidelia Vanessa; Setiawan, Amelia; Djajadikerta, Hamfri
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

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Abstract

Current learning intention is influenced by various factors and trends in society, especially technological developments. Some factors that can affect students' learning intention include various digital platforms such as online games, social media, and ChatGPT technology. Therefore, digital literacy is also needed by students to bridge technology with their learning intention. The aim of this study is to determine the influence of online games, social media, ChatGPT, and digital literacy on students' learning intention. A quantitative method was used by distributing modified scales of the variables online to 119 students. The data were analyzed using multiple regression tests. The results show that, simultaneously, online games, social media, ChatGPT, and digital literacy affect students' learning intention. When tested partially, only digital literacy has a significant influence on learning intention. This study reinforces the importance of strengthening digital literacy programs to help students develop the ability to use digital technology wisely and effectively in order to increase their learning intention in higher education. Keywords: ChatGPT, Digital Literacy, Learning Interest, Online Games, Social Media, Student.
Analisis Pengaruh Praktek Work Life Balance, Kepuasan Kerja, dan Tingkat Stres terhadap Retensi Karyawan di Industri Perbankan di Indonesia Susilawati, Made
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (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.v6i1.10984

Abstract

This research aims to analyze the influence of Work Life Balance (WLB) practices, job satisfaction, and stress levels on employee retention in the banking industry in Indonesia. The survey method was used to collect data from 350 respondents. The results of the analysis show that WLB practices and job satisfaction have a significant positive influence on employee retention, while stress levels have a significant negative influence. Mediation analysis shows that job satisfaction mediates the relationship between WLB practices and employee retention, as well as between stress levels and employee retention. In conclusion, banking company management needs to pay attention to and improve WLB practices, manage work stress, and pay attention to factors that influence job satisfaction to retain quality and committed employees in the long term. Keywords: Banking Industry, Employee Retention, Indonesia, Job Satisfaction, Stress Levels, Work Life Balance Practices.
Pengaruh Workplace Bullying dan Job Stress terhadap Turnover Intention yang Dimediasi oleh Burnout pada Karyawan Perusahaan Konstruksi di Jakarta Barat Ramdhan, Muhammad Rangga Mardhika; Emilisa, Netania; Wijaya, Sanjuan Erlin; Fubian, Dhafa Akbar
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (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.v6i1.11005

Abstract

This study aims to analyze the influence of Workplace Bullying and Job Stress on Turnover Intention, mediated by Burnout, among employees of construction companies in West Jakarta. Based on descriptive statistical analysis, it was found that employees experience Workplace Bullying, Job Stress, and Burnout, all of which contribute to their intention to leave the company (Turnover Intention). Hypothesis testing results indicate a positive and significant influence of Workplace Bullying on Burnout and Turnover Intention, as well as Job Stress on Burnout and Turnover Intention. Additionally, Burnout has a positive and significant influence on Turnover Intention. Mediation by Burnout is also significant in the relationship between Workplace Bullying and Turnover Intention, as well as between Job Stress and Turnover Intention. These findings highlight the importance of managing the work environment to reduce bullying and stress to prevent burnout and decrease employee turnover intention. Keywords: Burnout, Construction Company Employees, Turnover Intention, West Jakarta, Workplace Bullying and Job Stress.
Pengaruh Green Intellectual Capital, Green Human Resource Management terhadap Evironmental Performance yang Dimediasi oleh Green Innovation pada Karyawan Perusahaan Manufaktur di Jakarta Barat Wijaya, Sanjuan Erlin; Emilisa, Netania; Ardita, Siska Juni; Ramadhan, Muhammad Rangga Mardhika
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

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Abstract

This study aims to analyze the influence of Green Intellectual Capital and Green Human Resource Management on Environmental Performance, mediated by Green Innovation, among employees of manufacturing companies in West Jakarta. Based on descriptive analysis results, it was found that manufacturing employees agree with the existence of Green Intellectual Capital because they care about the environment. They also agree with Green Human Resource Management, feeling that the company sets environmentally friendly goals for employees. Green Innovation is also approved by employees, indicating that the company often emphasizes the development of environmentally friendly products and the collection of information about environmental innovation trends. Environmental Performance is also agreed upon, with employees feeling that environmental management efforts have significantly reduced production waste. Hypothesis testing results show a significant positive influence of Green Intellectual Capital on Green Innovation, as well as on Environmental Performance. Additionally, there is a significant positive influence of Green Human Resource Management on Green Innovation and Environmental Performance. Green Innovation is also found to have a significant positive influence on Environmental Performance and mediates the significant positive influence of Green Intellectual Capital and Green Human Resource Management on Environmental Performance. These findings provide important insights into the importance of Green Intellectual Capital, Green Human Resource Management, and Green Innovation in improving environmental performance in manufacturing companies. Keywords: Green Intellectual Capital, Green Human Resource Management, Environmental Performance, Green Innovation, Manufacturing Employees, West Jakarta.
Book Chapter Manajemen Proyek Pada Lilou Lamp Christina, Christina; Nelvi, Novita; Isnaeni, Dina Nur
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (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.v6i1.11007

Abstract

Lilou Lamp is a product we designed, carefully made from recycled cardboard, providing artistic and pleasant lighting. Each lamp is crafted with attention to detail and high quality, making it an environmentally friendly and stylish choice for any space. Cost analysis using Earned Value Management (EVM) is essential to understand the project's financial performance. For Lilou Lamp, the focus is on profits and the payback period. The break-even point is estimated to occur in 1.40 months. Assuming actual costs align with initial costs, the calculation of monthly profit becomes the main focus. Based on calculations, the project's break-even point and payback period are estimated to be the same, which is 1.40 months. With a monthly profit of Rp 1,233,000, the total profit for the Lilou Lamp project is Rp 1,233,000 x 1.40 = Rp 1,726,200. Thus, the expected total profit from the Lilou Lamp project is Rp 1,726,200. This analysis provides an overview of the potential profits that can be obtained from the project and helps in evaluating the project's overall financial performance. Keywords: Social Entrepreneurship, Entrepreneurship, Innovation, Sustainability, Unemployment, Job Opportunities, Project Management, Cost Analysis, Earned Value Management (EVM), Profit, Payback Period, Lilou Lamp.
Pengaruh Green Brand Ambidexterity terhadap Customer Satisfaction Santoso, Mikona Brillia; Arafah, Willy
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

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Abstract

Environmentally friendly brands have rapidly become a growing phenomenon in recent years. Consumers are increasingly aware of the environmental impact of their purchases and are seeking eco-friendly products and services. This has led many companies to develop and market green brands. This study investigates how green brand ambidexterity, defined as a company's ability to balance the exploitation of existing green capabilities with the exploration of new green opportunities, affects customer satisfaction through perceived brand performance and green trust. Data was collected from 116 respondents and analyzed using SmartPLS. The results indicate that green brand ambidexterity positively influences perceived brand performance and green trust, which in turn enhances customer satisfaction. These findings make a significant contribution to the green marketing literature by demonstrating that green brand ambidexterity is a crucial mechanism for achieving customer satisfaction in the context of green brands. Keywords: Green Brand Ambidexterity, Perceived Brand Performance, Green Trust, Customer Satisfaction.

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