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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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Strategi Digital Marketing Melalui Sosial Media Guna Meningkatkan Penjualan Produk Sukoco, Sampir Andrean; Amanah, Khofiyah
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.v6i1.10390

Abstract

Social media has become a marketing tool that is widely used in the digital era. This media has the advantage of being more effective and efficient. UD New Jaya Sakti is a business sector in the roof tile industry whose marketing also uses social media. The aim of this research is to find out how UD New Jaya Sakti implements social media marketing to increase its sales. The research method used is a qualitative method with a descriptive approach. Informants in this study were determined using purposive techniques. The research results show that UD New Jaya Sakti uses several social media to carry out its marketing, including using WhatsApp, Facebook and Instagram. Several social media features are used as a means for digital marketing. This marketing model was successful in increasing product sales. Keywords: Digital Marketing, Strategy, and Social Media
Implementasi Kebijkaan Bantuan Operasional Keluarga Berencana dalam Mendukung Capaian Kesertaan Keluarga Berencana (KB) di Kabupaten Subang Dedi, Dedi
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

The Operational Assistance for Family Planning (BOKB) is a government policy aimed at supporting the Population and Family Planning programs in regions, funded by the central government through DAK Family Planning Sub-sector funds. This study aims to understand the implementation of the Operational Assistance for Family Planning policy in supporting the achievement of family planning participation in Subang Regency and to identify and analyze the factors influencing policy implementation. Using a phenomenological approach, this research applies a mixed-methods methodology, combining quantitative and qualitative research methods simultaneously to obtain a comprehensive picture of the studied phenomenon. Emphasizing qualitative methods, the researcher concludes that the policy implementation has not met expectations. Indicators of this include the still low level of family planning participation and the suboptimal budget absorption. These issues are influenced by several factors, including the low ability of officers to communicate and provide family planning counseling, the low quality of human resources affected by educational factors, and the resulting low disposition of implementers. Recommendations include increasing resource availability, strengthening coordination between agencies, enhancing education and public awareness, conducting regular monitoring and evaluation, ensuring budget transparency and accountability, and fostering cross-sector collaboration. Keywords: Communication, Disposition, Implementation, Policy, Resources.
Pengaruh Kepuasan dan Kepercayaan Pelanggan terhadap Loyalitas Pelanggan dalam Berbelanja Ningrum, Rosi Setia; Hermana, Cecep
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 research aims to assess the impact of customer satisfaction and trust on loyalty in E-commerce shopping in Indonesia. This study employs a research methodology based on a literature review. The participants of this study include individuals who have engaged in online shopping through various e-commerce platforms such as Tokopedia, Shopee, Lazada, Blibli, and others. The investigation findings indicate that customer satisfaction influences consumer trust and customer loyalty during the e-commerce purchase process. Hence, it is crucial for online business proprietors to consistently enhance client happiness and trust to stay competitive with rivals and ensure the sustainability of their firm. Keywords: Customer Loyalty, Customer Satisfaction, Customer Trust, E-commerce
Pengaruh Struktur Modal dan Ukuran Perusahaan terhadap Nilai Perusahaan pada Perushaan Manufaktur Sektor Industri yang Terdaftar di Bei Mustari, Mustari; Novianti, Novianti
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

The value of the company is indirectly taken into consideration to obtain profit or again in a certain period. Information regarding thr capital structure and size of the company provides assistance to investors in avaluating the performance of a company and supports the investment decision making process. Thus, it is important to ascertain whether these two variables have an impact on company. This research aims to analyze the influence of capital structure and company size on company value. Multiple linear regression analysis with quantitave analysis is the methodological technique used. Data from 63 automotive sub-sector companies listed on the Indonesia Stock Exchange for the 2016-2022 period. The findings state that the capital structure variable has positif and significant effect on campany value, company size partially has a negative and significant effect on company value. Keywords: Capital Structure, Company Size, Company Value.
Sosialisasi Teknis Tata Cara Pelaporan SPT Tahunan PPH Orang Pribadi pada ASN Dan PJLP di Kelurahan Kota Bambu Selatan Ibraham, Diki; Hasanah, Nurul; Ulfa, Nurul; Rahmawati, Rahmawati; Rokhmawati, Siti Wulan; Suripto, Suripto
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

The result of this community service activity is the improvement of participants' understanding and skills, especially civil servants (ASN) and contract workers (PJLP) in the South Kota Bambu sub-district, in reporting the Annual Income Tax Return (SPT) of individual taxpayers through E-Filing. The training materials delivered practically and interactively successfully addressed the challenges faced by the participants. Evaluation shows that this activity has a positive impact in enhancing knowledge and understanding related to taxation. Keywords: ASN and PJLP, Kota Bambu Selatan Subdistrict, Reporting of Annual Income Tax Returns.
Kajian Tax Planning PPH 21 tentang Tarif Pemotong Pajak Penghasilan Pasal 21 atas Penghasilan Sehubungan dengan Pekerjaan, Jasa atau Kegiatan Wajib Pajak Orang Pribadi Nurhidayah, Dhea Alifia; Setiawan, uhammad Surya; Noura, Ghaniya; Wahono, Puji; Pahala, Indra
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

The aim of this research is to examine the impact of changes in the taxation regulations for Income Tax Article 21 (PPh Article 21), since the enactment of PP 58 of 2023 as a replacement for the Director General of Taxation Regulation no. PER/16/PJ/2016. The method used in this research is a type of quantitative descriptive research using a comparative study approach. The variable studied is tax planning as variable X, while variable Y is income tax. The data collection technique in this research is document review, namely reviewing financial reports from the Independent Education Accreditation Institute (LAMDIK). Data analysis and processing The technique used is calculating the amount of PPh Article 21 for employees through tax planning for PPh Article 21 using the Director General of Taxes Regulation PER/16/PJ/2026 and PP 58 of 2023 approach. By implementing the calculation of PPh Article 21 using PP 58, it was found easier and simpler because there is no need to consider income that must be annualized as per the calculation method using Regulation of the Director General of Taxes PER No.16/PJ/2016. Furthermore, from the perspective of income tax planning, it is easier to do because the tax rate (TER) as determined by PP 58 of 2023 is a tax rate using the single rate method. Keywords: , Income Tax Management, Tax Planning Income Tax Article 21.
Systematic Literature Review (SLR) : Analisis Implementasi Pajak Pertambahan Nilai (PPN) E-Commerce dan Pajak atas Penjualan Barang Mewah (PPNBM) pada Sekyor Industri Otomotif di Indonesia Situngkir, Tiar Lina; Ramadhan, Muhammad Rizki; Ramadhan, Mulky Ismail; Husnina, Najla Nurul ,; Azzahra, Raisya Putri Syafna; Wijaya, Sandika Naufal Fawaz; Sinta Aji, Sekar Nirwana Ros; Lestari, Sri Ayu; Sasmita, Tegar Permata; Marsyantrinisa, Yossy; Novelina, Riani Rahma
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

The government faces difficulties in handling tax matters, especially income tax from online sales, because the rapid progress of the business world is not always matched by advances in the legal system. It remains difficult to determine the amount of tax owed and monitor e-commerce activities. Meanwhile, the majority of the APBN is financed by taxes. Income Tax (PPh) provides the largest income for the country, followed by Value Added Tax (PPn) and Sales Tax on Luxury Goods (PPnBM). The research method used is the Systematic Literature Summary (SLR) Method where only 20 publications on the Analysis of the Application of Value Added Tax (VAT) in the E-commerce Sector and Sales Tax on Luxury Goods (PPnBM) in the Indonesian Automotive Industry Sector were used in this research. The results of this research show that VAT collection on e-commerce transactions and intensive PPnBM in the Indonesian automotive sector has various impacts on the economy, especially in the long term. However, periodic evaluation is needed to ensure its long-term effectiveness. In addition, tax compliance from medium-sized businesses needs to be improved through a holistic approach involving awareness, knowledge and adequate infrastructure Keywords: Implementation of VAT, Literature Study, PPNBM, VAT in the E-commerce Sector
Pengaruh Disiplin Kerja dan Lingkungan Kerja terhadap Kinerja Karyawan Opal Coffee Medan Purba, Yessica Sardina; Hendy, Hendy; Kezia, Grace
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 determine the effect of discipline and environment on employees’ performance of Opal Coffee Medan. This type of research is explanatory research. The Population in this study were all employees of Opal Coffee Medan, totaling 57 employees. The sampling technique is to use a saturated sample where the entire population will be used as the research sample. In the study which will be distributed with questionaires measured by a Likert scale. The data analysis used multiple linear regression analysis and the coefficient of determination as well as simultaneous test and partial test. The results showed that discipline and environmental partially or simultaneously have a positive and significant effect on employee achievement of Opal Coffee Medan. The result of the coefficient of determination test showed that the value of R Square Showed that the influence of discipline and environment on work performance was 57.1% and the remaining 42.9% was influenced by other factors originating from outside this research model such as given incentive and internal communication. Based on the results of this study, the implications for management are to further improve discipline and quality of environment. Keywords: Employees’Performance, Work Discipline, Work Environment,
Application of K-Means Clustering to Analyze Insurance Data at PT AXA Insurance Indonesia Azkia, Nayla; Devi, Rizky Feliana; Siswanto, Fajar Hartanto; Heikal, Jerry
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

The object of this research is the company PT. AXA Insurance Indonesia, with 10 marketing offices in 8 big cities. The data used are 50 general insurance participants with 4 different premiums, namely property, travel, vehicles, and health, in the form of qualitative data that can be calculated as numbers and numerical variables to be used for this research. The aim of this research is to obtain the products and services from the company PT AXA Insurance Indonesia that are most in-demand based on currently available data on insurance participants so that they can develop and market insurance products more widely and on target. Data research uses the K-Means Algorithm which is one of the algorithms in the clustering or grouping function where the data analysis method is carried out by means of Data Mining. From the research results, the 5-cluster analysis concluded that the average data of men aged 25-46 years and over who are married with an income of 10 million prefer property and vehicle insurance products. Then for the average data of women aged 25-35 years who are already married or unmarried with an income of 10 million prefer health insurance products. Keywords: Data Mining, Insurance, K-Means.
Pengaruh Inovasi Teknologi dan Transformasi Pembayaran Terhadap Kualitas Sistem Pembayaran Nasional dan Dampaknya pada Kinerja Bank Pembangunan Daerah Tua, Patuan Sahat Maruli
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.v6i1.12104

Abstract

Faced with the rapid transformation in the national banking and payment sectors, this research focuses on the role of Regional Development Banks (BPD) as key elements in regional financial structures. These dynamic changes raise issues related to the implementation of technological innovations and payment transformation by BPD to enhance the quality of the national payment system. This study evaluates the role of BPD. The main focus is on the relationship between technological innovation, payment transformation, payment system quality, and BPD performance. The findings indicate that technological innovation does not significantly impact payment system quality. Conversely, payment transformation has a significant impact on payment system quality and BPD performance, though payment system quality does not mediate this relationship. Furthermore, payment system quality significantly mediates the effect of payment transformation on BPD performance. This research highlights the importance of infrastructure improvements and system integration to maximize the benefits of technology and payment transformation for BPD. Keywords: Payment Transformation, Payment System Quality, Performance, Regional Development Banks, Technological Innovation.

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