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Jurnal Ekonomi Bisnis Dan Industri (EBI)
Published by Universitas Catur Insan Cendekia
ISSN : 26858622     EISSN : 27460290     DOI : -
Core Subject : Economy, Science, Social,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
Jurnal Ekonomi Bisnis dan Industri (EBI) merupakan jurnal nasional yang diterbitkan oleh Fakultas Ekonomi Bisnis, Universitas Catur Insan Cendekia (UCIC). Jurnal ini memuat artikel hasil-hasil penelitian di bidang Ekonomi dan Bisnis. Jurnal ini dijadikan media informasi tentang karya ilmiah dibidang Ekonomi dan Bisnis baik hasil penelitian, kajian empiris maupun teoritis bagi setiap akademisi terutama dosen, mahasiswa dan alumni baik di lingkungan Universitas Catur Insan Cendekia Cirebon. Penyunting juga menerima tulisan dari penulis di luar lingkungan Universitas. Fokus dan cakupan terkait bisnis, akuntansi, manajemen, perpajakan, UMKM, ekonomi, ekonomi pembangunan,ekspor impor, kebijakan publik terkait perdagangan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
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Search results for , issue "Vol 6, No 1 (2024): Jurnal Ekonomi Bisnis dan Industri" : 10 Documents clear
IMPLEMENTASI LEAN ACCOUNTING PADA PERUSAHAAN INDUSTRI Kanivia, Aan; Supriyadi, Agung; Putrie, Nidzma Adelia; Puspita, Baby Bernadetha
Jurnal EBI Vol 6, No 1 (2024): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52061/ebi.v6i1.242

Abstract

The traditional accounting system that can no longer adjust to the industrial company system encourages the birth of lean accounting. Lean accounting is an approach created to support the development of lean manufacturing by using systems and methods created based on lean principles, namely Visual Performance Measurement, Continuous Improvement (CI), Value Stream Costing, and Target Costing. The writing of this article aims to find out how the implementation of lean accounting in industrial companies. The method used in this research is the literature study method. The results of this study state that the implementation of lean accounting in industrial companies has a positive impact on company performance so that companies can save costs, reduce waste, improve operational efficiency, and help companies make the right decisions with accurate information.Key words: Lean accounting, Visual Performance Measurement, Continuous Improvement (CI), Value Stream Costing, and Target Costing.
PENGARUH KINERJA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK MELALUI UKURAN PERUSAHAAN PADA PERUSAHAAN LQ45 DI IDX Aprilliana, Diar; Ajitama, Ombih; Rachman, Riza Aulia; Wahono, Puji; Pahala, Indra
Jurnal EBI Vol 6, No 1 (2024): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52061/ebi.v6i1.229

Abstract

This study is to determine the effect of company performance on tax avoidance seen from liquidity, profitability and company size which is used as mediation in tax avoidance. The samples used in this study are LQ45 companies listed on the Indonesia Stock Exchange in 2018 - 2022. The results of this study indicate that profitability and liquidity have no positive effect on tax avoidance. However, profitability and liquidity have a positive effect on company size. Meanwhile, company size does not mediate profitability and liquidity on tax avoidance in LQ45 companies listed on the Indonesia Stock Exchange.Key words: Tax Avoidence, Firm size, Liquidity, Profitability 
PERAN KESADARAN DAN MORALITAS DALAM MEMBENTUK KEPATUHAN WAJIB PAJAK ORANG PRIBADI Rakhman, Anita; Chamalinda, Khysh Nusri Leapatra
Jurnal EBI Vol 6, No 1 (2024): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52061/ebi.v6i1.227

Abstract

AbstrakPenelitian ini secara menyeluruh mengeksplorasi peran kesadaran dan moralitas dalam membentuk kepatuhan wajib pajak orang pribadi di Kantor Pelayanan Pajak (KPP) Pratama Bangkalan. Dengan menggunakan metode penelitian kualitatif deskriptif dan mewawancarai tujuh Wajib Pajak Orang Pribadi, hasilnya mengungkapkan bahwa mayoritas Wajib Pajak menunjukkan tingkat kesadaran dan kepatuhan yang tinggi dalam melaporkan pajak mereka. Meskipun demikian, temuan ini juga menyoroti fakta bahwa sebagian besar Wajib Pajak belum sepenuhnya memahami konsep dan implikasi moralitas pajak. Namun, setelah diberikan pemahaman yang lebih mendalam tentang moralitas pajak, mayoritas informan menyatakan bahwa hal tersebut berkaitan dan memengaruhi perilaku mereka untuk menjadi lebih tertib dalam membayar pajak. Mereka menyadari bahwa membayar pajak secara tepat adalah bagian integral dari tanggung jawab mereka sebagai warga negara yang taat hukum, serta sebagai kontribusi positif dalam pembangunan negara. Temuan ini menyoroti pentingnya pendidikan dan sosialisasi yang lebih luas mengenai moralitas pajak dalam upaya meningkatkan kepatuhan pajak secara sukarela di kalangan masyarakat.Kata kunci: Kesadaran Pajak, Moralitas Pajak, Kepatuhan Pajak. AbstractThis study comprehensively explores the role of awareness and morality in shaping the compliance of individual taxpayers at the Bangkalan Primary Tax Office (KPP) in Indonesia. Employing a descriptive qualitative research method and interviewing seven individual taxpayers, the findings reveal that the majority of taxpayers exhibit high levels of awareness and compliance in reporting their taxes. However, the study also highlights the fact that most taxpayers have not fully grasped the concept and implications of tax morality. Nevertheless, after being provided with a deeper understanding of tax morality, the majority of respondents stated that it is relevant and influences their behavior to become more diligent in paying taxes. They recognize that paying taxes correctly is an integral part of their legal responsibility as law-abiding citizens and as a positive contribution to nation-building. These findings underscore the importance of broader education and socialization on tax morality in efforts to enhance voluntary tax compliance among the public.Key words: Tax Awareness, Tax Morality, Tax Compliance.
UPAYA DISIPLIN KERJA, MOTIVASI, DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA PADA PT KARYADIBYA MAHARDIKA Syafrizal, Asnita Putri; Pratama, Dewi Yulianti; Hasna, Nisrina; Fauziah, Sifa; Paramarta, Vip
Jurnal EBI Vol 6, No 1 (2024): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52061/ebi.v6i1.199

Abstract

Penelitian ini bertujuan untuk mendalami hubungan antara disiplin kerja, motivasi, dan lingkungan kerja terhadap kepuasan kerja karyawan di PT Karyadibya Mahardika dengan menggunakan pendekatan kualitatif. Metode penelitian ini melibatkan pengumpulan data melalui wawancara mendalam dengan sejumlah karyawan serta observasi langsung di lingkungan kerja perusahaan. Analisis data dilakukan dengan menggunakan pendekatan kualitatif deskriptif, di mana temuan dan pola-pola yang muncul dari wawancara dan observasi dianalisis untuk memahami pengaruh disiplin kerja, motivasi, dan lingkungan kerja terhadap kepuasan kerja karyawan. Hasil penelitian menunjukkan bahwa faktor disiplin kerja yang terjaga, motivasi yang terus mendorong, dan lingkungan kerja yang kondusif sangat berpengaruh dalam membentuk kepuasan kerja karyawan di PT Karyadibya Mahardika. Informasi yang diperoleh dari penelitian ini diharapkan dapat memberikan wawasan mendalam kepada manajemen perusahaan untuk mengembangkan strategi yang lebih baik dalam meningkatkan kepuasan kerja karyawan, yang pada gilirannya dapat meningkatkan produktivitas dan kinerja organisasi secara keseluruhan.Kata kunci: Disiplin Kerja, Motivasi, Lingkungan Kerja, Kepuasan, SDM
LITERATURE REVIEW: SIARAN LANGSUNG TIKTOK TERHADAP KESADARAN MEREK, KEPERCAYAAN MEREK, DAN KEPUTUSAN PEMBELIAN Yuningsih, Yuningsih; Lukita, Chandra; Pranata, Sudadi
Jurnal EBI Vol 6, No 1 (2024): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52061/ebi.v6i1.241

Abstract

This research examines the influence of TikTok live streaming in the context of marketing and consumer behavior. It aims to provide deeper insights into how TikTok live streaming affects consumer behavior, including enhancing brand awareness, strengthening brand trust, and influencing purchase decisions. The method used in this research is qualitative research with a literature review approach. The results of the study indicate the importance of TikTok live streaming in the context of marketing and consumer behavior. Marketing strategies utilizing live streaming need to be tailored to the characteristics of the target market and the desired objectives. Creating brand awareness and generating engaging content on social media can enhance consumer trust and drive purchase decisions.Kata kunci: Interaktivitas, Kepercayaan merek, Keputusan pembelian, Kesadaran merek, Siaran Langsung TikTok
ANALISIS PEMASARAN OTAK-OTAK JUMBO IKAN TENGGIRI PADA UMKM PERMAI SARI KABUPATEN BANDUNG Junianto, Junianto; Hidayati, Salmaa Ishma; Nanang, Nanang; Febrianti, Risma Melati; Reza, Mohamad
Jurnal EBI Vol 6, No 1 (2024): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52061/ebi.v6i1.228

Abstract

Permai Sari’s MSME, which is located in the Kopo complex, is a micro, small and medium enterprise that sells products in the field of fish processing, namely grilled fish cake made from mackerel fish. Carrying out marketing analysis aims to find out how management and social processes occur in Permai Sari’s MSME. This research method uses a survey method. Sampling used purposive sampling. The data collected is primary data from interviews and secondary data taken from journals, books or other libraries. The results of this research show that the business of grilled fish cake  made from mackerel fish obtained an added value of IDR 47,000/kg of raw material. With a profit of IDR 41,390/kg. Permai Sari's MSME competitors in terms of selling otak-otak products are street vendors who don't sell every day. Determining product prices uses cost-plus pricing which aims to make a profit. The promotional methods used are word of mouth and through applications on the internet. Distribution of otak-otak products by leaving them in stores and selling directly to consumers. Analysis of product production using forecasting methods.
STRATEGI PEMASARAN DIGITAL DAN PENDISTRIBUSIAN BATIK TULIS DI KALANGAN MASYARAKAT: STUDY KASUS DESA GAMEL MELALUI SORUM ASOFA CIREBON Pratiwi, Rina Ari; Susanti, Susan Santi; Dini, Dini Selasi
Jurnal EBI Vol 6, No 1 (2024): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52061/ebi.v6i1.235

Abstract

In distributing written batik, a batik craftsman in Gamel Village needs to have a digital marketing strategy through Sorum Asofa to develop batik cloth more widely in order to preserve batik culture in Cirebon. After the process of distributing written batik cloth from craftsmen, sorum asofa will be redistributed in the form of more creative products. Sorum Asofa's digital marketing strategy process promotes its products by utilizing social media (online) through applications such as Shopee, TikTok Shop, Lazada, and Tokopedia. Apart from that, Sorum Asofa also promotes its products offline (directly) so that innovation is needed that is in line with current technological developments. this this. Written batik is one of the regional cultural heritages that must be preserved both with more modern and traditional processes, so digital marketing has a very important role in preserving regional culture with more modern innovations among local communities and the manufacturing process is different from stamped batik, and mixed batik.Key words: Marketing,  Distribution, Handmade Batik, Sorum Asofa   
THE IMPACT OF NON-PERFORMING LOANS AND THE BI RATE ON RETURN ON ASSETS Yuttama, Faizal Rizky
Jurnal EBI Vol 6, No 1 (2024): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52061/ebi.v6i1.237

Abstract

The increase in interest rates also brings changes in the management of funding sources and distribution of funds (credit). Changes in interest rates of course not only affect the profits generated by banks, but also how banks manage the interest income earned and interest paid. This research aims to determine the effect of non-performing loans (NPL) and the Bank Indonesia Interest Rate (BI Rate) on Return on Assets (ROA). The sample used in this research is state-owned banks listed on the Indonesian Stock Exchange (BEI) for the period 2020-2022. The research method used is an associative method with a quantitive approach. The data analysis technique used is multiple linear regression. The research results show that Non Performing Loans (NPL) have a negative and significant influence on Return on Assets (ROA) and the BI Rate has a negative and insignificant influence on Return on Assets (ROA).
PENGARUH PROMOSI TERHADAP KEBERHASILAN USAHA PELAKU UMKM Purnamasari, Dewi Laily; Hajijah, Sitta Nur; Ridho Rusydi, Ibrahim Rasyid; Amroni, Amroni
Jurnal EBI Vol 6, No 1 (2024): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52061/ebi.v6i1.243

Abstract

The development of micro, small and medium enterprises (MSMEs) has recently attracted theattention of the government, the local government has a very strategic role in growing thedevelopment of regional MSMEs, especially the Cirebon City Government. This study aims todetermine the influence of food product marketing on the business success of MSME actors.This research sample was obtained using purposive sampling techniques on food MSME actorslocated in the SME Mall in Cirebon city with a total of 55 people. Data collection usingGoogle Form questionnaire. This study used quantitative analysis with validity test, reliabilitytest, simple linear regression analysis test, partial test (T Test), coefficient of determination.The results showed that product marketing had a positive and significant effect on businesssuccess. The percentage of influence of food product marketing on the success of MSMEbusinesses in the SME Mall in Cirebon city can be interpreted that 30.2% and 69.8% areinfluenced by other variables that are not in the study.Keywords: product marketing, success, msme
SISTEM PELAPORAN PENCATATAN AKUNTANSI ATAS PENDAPATAN PAJAK KENDARAAN BERMOTOR DENGAN MENGGUNAKAN METODE CASH BASIS PADA LAYANAN SAMSAT KELILING Turini, Turini; Hatta, Muhammad; Fanisa, Nur
Jurnal EBI Vol 6, No 1 (2024): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52061/ebi.v6i1.225

Abstract

AbstractRegional Revenue Management Center for Kab. Cirebon 1 Sumber is the center of an organization or agency that is under the local government which has responsibility for receiving regional revenues through coordinating and collecting taxes, levies, tax sharing, balancing funds and others. This study aims to design, implement, analyze, and implement.The data collection methodology used in a study is observation. The system used in this application program is PHP (Hypertext Preprocessor) as the web, MySQL as the database design, using the Google Chrome browser and using a cash-based method (cash basis). In reporting daily receipts at the central office for regional revenue management in the Cirebon Regency, 1 source is still using the manual, namely using HVS paper, there is accumulation of files, data recording errors, and in making reports less efficient and effective. cirebon 1 source is illustrated by using a running flowchart accompanied by explanatory narration, then made computerized into a flowmap to be applied to the system so as to minimize the occurrence of human errors, file stacking, lost data, to be more efficient and effective. Keywords: Income, Motor Vehicle Tax, Cash Basis, Mobile Samsat

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