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Ahmad Gawdy Prananosa
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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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Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi melalui Kualitas Pelayanan dan Kesadaran Wajib Pajak Novi Khoiriawati; Dianita Meirini
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 2 (2022): 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.v3i2.3866

Abstract

This research aims to prove whether there is an influence on the quality of tax services and taxpayer awareness of the compliance of private taxpayers in Tulungagung Regency. The number of samples used in the study was 245. The data analysis technique used is multiple linear regression. The results showed that there was a positive influence between the quality of tax services on taxpayer compliance. In conclusion, the better the quality of tax services, the higher the compliance of taxpayers. There is a positive influence on taxpayer awareness of taxpayer compliance. This shows that the higher the satisfaction felt by taxpayers, the higher the compliance of taxpayers. Keywords: Compliance, Taxpayer Awareness, Tax Services
Citra Merek, Kepercayaan, dan Komitmen terhadap Loyalitas Pelanggan Aplikasi Transpportasi Online Dendi Wijaya; Retno Endah Supeni; Yusron Rozzaid
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 2 (2022): 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.v3i2.3867

Abstract

This study aims to determine the effect of brand image, trust, and commitment on customer loyalty of the Gojek online transportation application in Jember City. This research method is a comparative quantitative research. This research was conducted by distributing questionnaires to respondents who were used as samples in this study, Gojek online transportation users in Jember City. The sampling method in this research is purposive sampling. The analytical method used is the independent sample t-test. The results showed, based on the test results, namely, a) the results of the brand image test had a significant value of 0.005 <0.05 and T count 2.261 > T table 1.992; b) the results of the confidence test have a significant value of 0.005 <0.05 and T count 2.384 > T table 1.992; c) the results of the commitment test have a significant value of 0.005 <0.05 and T count 0.347 > T table 1.992. In conclusion, brand image, trust, commitment have a significant effect on customer loyalty. Keywords: Brand Image, Trust, Commitment, Loyalty, Test Independent Sample T-Test
Analisis Harga Pokok Produksi pada Usaha Dagang Ayu Dwi Nursida; Arik Susbiyani; Ibna Kamelia Fiel Afroh
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 2 (2022): 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.v3i2.3868

Abstract

The Full costing method is a method of determining the cost of goods manufactured which calculates all cost elements that have variable or fixed behavior. The purpose of this study is as follows: (1) to determine the calculation of the cost of production at UD. Yanki im Banyuwangi . (2) to apply the calculation of the cost of production based on the price method full costing at UD. Yanki im Banyuwangi. (3) to compare and analyze the results of the calculation of cost of goods manufactured by UD. Yanki im Banyuwangi by calculating the cost of production according to the researcher. In this study the method used to determine the cost of production is the full costing method, because the full costing method takes into account all elements of production costs (main raw material costs, direct labor costs, and factory overhead costs) into the cost of production. The informants in this study were the owners and production parts of Company .Data collection techniques used in this study were participatory observation, in-depth interviews,and documentation. Based on the calculation of the cost of production after being in accordance with the concept of cost accounting, there is a difference in the calculation of the cost of production between the company and the author.The cost of production for 2x3m drawers, 2x2m beds, 2.5x2.5m doors,4x4m frames and 4x4m cabinets,according to the author, is smaller than the company's calculations. This is because the company overestimates overhead costs. This greatly affects the determination of the selling price. Keywords: cost of production,Manufactured, Full costing
Efek Mediasi Motivasi Kerja pada Pengaruh Budaya Organisasi dan Kepemimpinan Transformasional terhadap Kinerja Karyawan Melitina Tecoalu; Hery Winoto Tj.; Susy Susy
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 2 (2022): 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.v3i2.3869

Abstract

This study aims to determine the mediating effect of work motivation on the influence of organizational culture and transformational leadership on employee performance. This research method is descriptive quantitative. The population in this study were all education personnel at the Trisakti School of Insurance Management (STMA), Jakarta, totaling 36 (thirty six) people and all members of the population. This study uses a Structural Equation Modeling (SEM) approach based on Partial Least Square (PLS) using SmartPLS 3.3 software. This research is a census research. The results showed that all indicators used in this study were valid and reliable. In conclusion, organizational culture, transformational leadership, and work motivation affect employee performance. Also, work motivation has a role in mediating the influence of organizational culture on employee performance. However, it does not mediate the effect of transformational leadership on employee performance. Keywords: Organizational Culture, Transformational Leadership, Employee Performance, Employees, Work Motivation, Education Personnel
Pengaruh Bauran Pemasaran dan Kualitas Pelayanan terhadap Keputusan Pembelian Konsumen Muhamad Alfin Kuncoro; Muhamad Naely Azhad; Ahmad Izzudin
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 2 (2022): 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.v3i2.3870

Abstract

This study aims to determine the significant effect of product quality, price, location, promotion, and service quality variables on purchasing decisions at Warung Lesehan AA Jember. This research method is descriptive quantitative. The data processing technique uses multiple linear analysis tools. The results of this study indicate that the calculated t value obtained in multiple linear regression with product quality variable (X1) with a t count of 2.179 and a significance level of 0.031. Price variable (X2) with t count of 3.186 and a significance level of 0.002. Location variable (X3) with t count of 2.045 and a significance level of 0.043. Promotion variable (X4) with t count of 4.203 and a significance level of 0.000. Service quality variable (X5) with t count of 3.396 and a significance level of 0.001. And product quality, price, location, promotion and service quality have a simultaneous effect with F count of 30,014 with a significance level of 0,000. Product quality, price, location, promotion, and service quality affect purchasing decisions at Warung Lesehan AA Jember. Keywords: Product Quality, Price, Location, Promotion, Service Quality, and Purchase Decision
Penerapan Kebijakan Aset Tetap dengan PSAP No. 07 pada Kantor Desa Alivy Dinda Deviana; Norita Citra Yuliarti; Astrid Maharani
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 2 (2022): 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

The purpose of this study was to determine the treatment of fixed assets in Darungan Village, Tanggul District, Jember Regency on transactions related to the Fixed Assets Building Account. Furthermore, to find out the application of PSAP No. 07 regarding accounting for fixed assets of buildings that have been carried out in Darungan Village, Tanggul District, Jember Regency. This research method is qualitative research. Data were collected by means of a preliminary survey, interviews and documentation. The results of this study indicate that the competence of Human Resources (HR) in the accounting field is still limited and also Darungan Village, Tanggul District, Jember Regency has not depreciated fixed assets. In conclusion, Darungan Village, Tanggul District, Jember Regency does not yet have an accounting policy regarding Building Fixed Assets, so Darungan Village, Tanggul District, Jember Regency has not implemented PSAP No.07 in its entirety. Keywords: Building Fixed Assets, Qualitative, PSAP No.07
Lokasi, Kualitas Layanan dan Word of Mouth Communication terhadap Keputusan Pembelian M. Al Kindy Dimas Ali Ghufron; Bayu Wijayantini; Wahyu Eko Setianingsih
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 2 (2022): 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.v3i2.3872

Abstract

This study aims to determine the effect of location, service quality and word of mouth communication on purchasing decisions at Bumdes Mini Market Trijaya Balung Lor. This research method is descriptive quantitative. Data collection techniques using interviews and questionnaires to 100 respondents with purposive sampling technique. The results showed, a) there was a significant influence between location on purchasing decisions with a significance level of 0.000 (p <0.05); b) there is a significant influence between service quality on purchasing decisions with a significance level of 0.000 (p <0.05); c) there is a significant influence between word of mouth communication on purchasing decisions with a significance level of 0.000 (p <0.05). In conclusion, capable location, service quality, and word of mouth communication became one of the factors driving purchasing decisions at Bumdes Trijaya Balung Lor. Keywords: Purchase Decision, Service Quality, Location, Word of Mouth Communication
Rekontruksi Penyusunan Laporan Keuangan pada BUMDes berdasarkan SAK ETAP Amanda Esa Pangesti; Yulinartati Yulinartati; Astrid Maharani
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 2 (2022): 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.v3i2.3873

Abstract

This study aims to determine the preparation of the financial statements of the BUMDes Pesat Oyster Mushroom Business Unit in 2020 in Pontang Village based on SAK ETAP. The method in this research is descriptive qualitative with data collection techniques through interviews, observation, and documentation. The results showed, based on SAK ETAP, there should be 5 (five) financial statements, namely balance sheet, income statement, statement of changes in equity, cash flow statement and notes to financial statements. However, the financial report by BUMDes Pesat Oyster Mushroom Business Unit presents financial reports in the form of income and expenses. In conclusion, the BUMDes Oyster Mushroom Business Unit has not presented financial reports based on SAK ETAP. Keywords: BUMDes, Financial Statements, SAK ETAP
Penentuan Strategi Pemasaran UMKM menggunakan Analisis SWOT Moh. Amien Rais; M. Naely Azhad; Ahmad Izzudin
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 2 (2022): 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.v3i2.3874

Abstract

This study aims to determine and analyze the marketing strategy carried out by MSME Tanocraft Tanoker Ledokombo. The research method used is the SWOT analysis method using a qualitative approach. Data collection techniques carried out by researchers are interviews and direct observation to marketing managers. The data obtained from the data collection is then analyzed using SWOT analysis to find out what are the strengths, weaknesses, opportunities, and threats of the marketing strategy carried out by MSMEs. The results show that the Cartesian diagram shows that MSMEs are in the first quadrant which is aggressive with the implementation of the Growth Oriented Strategy which is a very favorable situation for MSMEs. In conclusion, based on a SWOT analysis, it shows that Tanocraft Tanoker Ledokombo SMEs have the strength so that they can take advantage of existing opportunities. Keywords: SWOT Analysis, Marketing Strategy
Promosi, Harga, dan Kualitas Pelayanan terhadap Keputusan Pembelian Konsumen Andaru Setiawan Avicenna; Retno Endah Supeni; Achmad Hasan Hafidzi
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 2 (2022): 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.v3i2.3875

Abstract

The purpose of this study was to determine the effect of promotion, price and service quality on the purchasing decisions of Grabfood consumers in the city of Jember during the Covid-19 pandemic. This research method is quantitative and includes explanatory research. The sample of this study used the Ferdinand formula with purposive sampling technique. Data analysis used multiple linear regression. The results of this study indicate, the results of the T test are, a) the promotion variable has a significant value of 0.000 and less than 0.05; b) the price variable has a significant value of 0.142 and is greater than 0.05; c) the service quality variable has a significance value of 0.000 and less than 0.05. In conclusion, there is a significant influence between promotion, price and service quality on decisions to use Grabfood services in Jember City during the Covid-19 pandemic. Keywords: Price, Purchase Decision, Service Quality, Promotion

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