Jurnal Ekonomi Perjuangan (JUMPER)
Jumper aim is to promote scientific articles that focus on accounting and management. Manuscript articles can come from researchers, academics, practitioners, lecturers, students and other observers who are interested in research in the field of accounting or management. JUMPER invites manuscripts in the various topics include Financial Accounting, Sharia Accounting, Finance, Accounting Information System, Auditing, Behavioral Accounting, Management Accounting, Taxation, Public Sector Accounting, Operational Management, Human Resources Management, Marketing, Entrepreneurship, And other relevan on accounting and management
Articles
123 Documents
<![CDATA[PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN PADA PERMATA WEDDING ORGANIZER ]]>
<![CDATA[lucy dian rosalin]]>
<![CDATA[ JURNAL EKONOMI PERJUANGAN Vol. 3 No. 1 (2021): Jurnal Ekonomi Perjuangan (JUMPER) ]]>
Publisher : <![CDATA[LP2M Universitas Perjuangan Tasikmalaya ]]>
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DOI: 10.36423/jumper.v3i1.778
<![CDATA[Penelitian ini memiliki tujuan untuk mengetahui pengaruh kualitas pelayanan terhadap kepuasan konsumen pada Permata Wedding organizer. Sampel diambil dengan cara menyebarkan kuesioner dengan teknik purposive sampling kepada 30 responden. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Adapun hasil dari penelitian ini menggambarkan bahwa kualitas pelayanan berpengaruh terhadap kepuasan konsumen pada Permata Wedding organizer. Kata Kunci : Kualitas Pelayanam, Wedding Organizer, Kepuasan Konsumen]]>
<![CDATA[ANALISIS BIAYA PRODUKSI BERDASARKAN BIAYA BAHAN BAKU DAN BIAYA TENAGA KERJA LANGSUNG ]]>
<![CDATA[Diana Amelya]]>;
<![CDATA[Arga Sutrisna]]>;
<![CDATA[Kusuma Agdhi Rahwana]]>
<![CDATA[ JURNAL EKONOMI PERJUANGAN Vol. 3 No. 1 (2021): Jurnal Ekonomi Perjuangan (JUMPER) ]]>
Publisher : <![CDATA[LP2M Universitas Perjuangan Tasikmalaya ]]>
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DOI: 10.36423/jumper.v3i1.827
<![CDATA[Penelitian ini bertujuan menganalisis biaya bahan baku serta biaya tenaga kerja langsung pada CV Jamal Handycraft Rajapolah Tasikmalaya. Biaya bahan baku serta biaya tenaga kerja langsung secara simultan mempengaruhi biaya produksi pada CV Jamal Handycraft Rajapolah Tasikmalaya. Biaya produksi CV. Jamal Handycraft Rajapolah Tasikmalaya secara parsial dipengaruhi oleh biaya bahan baku serta biaya tenaga kerja langsung. Dalam penelitian ini menggunakan metode hubungan kausal dan pendekatan kuantitatif. Alat analisis yang digunakan adalah regresi linier berganda. Data yang digunakan adalah data primer. Berdasarkan hasil penelitian ini diketahui bahwa, biaya produksi CV Jamal Handycraft Rajapolah Tasikmalaya secara simultan dipengaruhi oleh biaya bahan baku serta biaya tenaga kerja langsung, biaya produksi CV Jamal Handycraft Rajapolah Tasikmalaya secara parsial dipengaruhi oleh biaya bahan baku serta biaya tenaga kerja langsung.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2016-2020 ]]>
<![CDATA[Ajeng Ayu Utari]]>;
<![CDATA[Wawan Sukmana]]>;
<![CDATA[Laras Pratiwi]]>
<![CDATA[ JURNAL EKONOMI PERJUANGAN Vol. 3 No. 1 (2021): Jurnal Ekonomi Perjuangan (JUMPER) ]]>
Publisher : <![CDATA[LP2M Universitas Perjuangan Tasikmalaya ]]>
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DOI: 10.36423/jumper.v3i1.828
<![CDATA[ABSTRACT Intellectual Capital has a role in the knowledge-based business that companies need. Intellectual Capital is believed to be able to contribute in increasing the value of the company. This study aims to determine the effect of Intellectual Capital on Firm Value in Telecommunication Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The method used in this research is descriptive associative with a quantitative approach. The source of data in this study is secondary data with data collection techniques through library research and documentation. The population in this study are telecommunication sub-sector companies listed on the Indonesia Stock Exchange as many as six companies. The number of samples obtained as many as four companies selected by perposive sampling method. While the analysis technique used is simple regression, correlation coefficient, coefficient of determination and T test using SPSS V.26. The results of the study show that Intellectual Capital has a significant effect on firm value in the Telecommunication Sub-Sector Company for the 2016-2020 period.]]>
<![CDATA[ANALISIS PERBANDINGAN TINGKAT KESEHATAN BANK RAKYAT INDONESIA (BRI) SEBELUM DAN SETELAH TERDAMPAK COVID-19 MENGGUNAKAN METODE CAMELS DAN RGEC ]]>
<![CDATA[Evi Noviani]]>;
<![CDATA[Yeni Somantri]]>
<![CDATA[ JURNAL EKONOMI PERJUANGAN Vol. 3 No. 1 (2021): Jurnal Ekonomi Perjuangan (JUMPER) ]]>
Publisher : <![CDATA[LP2M Universitas Perjuangan Tasikmalaya ]]>
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DOI: 10.36423/jumper.v3i1.829
<![CDATA[The health level assessment used in this study is the CAMELS method and the RGEC method. This study aims to analyze the difference in the level of bank soundness between before and after being affected by COVID-19. The research method used in this study is a comparative descriptive with a quantitative approach, the sample in this study is the quarterly financial report of Bank Rakyat Indonesia for the 2019-2020 period. This research is a research with secondary data. This study uses descriptive statistical analysis, normality test, paired sample t-test. The results show that there are significant differences in the assessment of the soundness of banks using the CAMELS method with the ratio of Capital Adequacy Ratio, Net Profit Margin, Net Interest Margin and RGEC Method which uses the ratio of Operating Expenses to Operating Income, Net Interest Margin, Capital Adequacy Ratio.]]>
<![CDATA[PENGARUH PENGENDALIAN INTERN PENJUALAN DAN SISTEM INFORMASI AKUNTANSI PENJUALAN TERHADAP KUALITAS INFORMASI PENJUALAN ]]>
<![CDATA[Anisa Andiani]]>;
<![CDATA[Wawan Sukmana]]>;
<![CDATA[Intan Rahayu]]>
<![CDATA[ JURNAL EKONOMI PERJUANGAN Vol. 3 No. 1 (2021): Jurnal Ekonomi Perjuangan (JUMPER) ]]>
Publisher : <![CDATA[LP2M Universitas Perjuangan Tasikmalaya ]]>
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DOI: 10.36423/jumper.v3i1.830
<![CDATA[The objectives of this research was to determine the internal sales control, sales accounting information systems and the quality of sales information at medium and large companies in the city of Tasikmalaya. As well as analyzing the effect of internal control of sales and sales accounting information systems on the quality of sales information at large and medium companies in the city of Tasikmalaya. The research method used in this study is a survey method, while the type of data used in this study is primary data. The object of this research is the City of Tasikmalaya Large and Medium Enterprises, with the sampling technique using the area sampling method. The data analysis technique used is multiple regression analysis and hypothesis testing. The results of this test prove that internal sales, sales accounting information systems and the quality of sales information at medium and large companies in Tasikmalaya City are good. The results also show that sales internal control and sales accounting information systems have a significant effect on the quality of sales information at large and medium companies in Tasikmalaya City. It is preferable that Large and Medium in Tasikmalaya City further improve the quality of internal sales controls and sales accounting information systems in order to be able to improve the quality of sales information optimally.]]>
<![CDATA[ANALISIS PENGELOLAAN DANA DESA DAN PRIORITAS PENGGUNAAN DANA DESA TERHADAP KESEJAHTERAAN MASYARAKAT DESA SINDANGKASIH DI ERA PANDEMI COVID-19 ]]>
<![CDATA[Nisya Agniya Rahmah]]>;
<![CDATA[Laras Pratiwi]]>;
<![CDATA[Gista Rismayani]]>
<![CDATA[ JURNAL EKONOMI PERJUANGAN Vol. 3 No. 2 (2021): Jurnal Ekonomi Perjuangan (JUMPER) ]]>
Publisher : <![CDATA[LP2M Universitas Perjuangan Tasikmalaya ]]>
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DOI: 10.36423/jumper.v3i2.831
<![CDATA[The priority of using village funds is the choice of activities that take precedence over other activity options to be financed with village funds. The Indonesian government allocates village funds to be managed by the village government in accordance with its authority, with the aim to improve the welfare of the community starting from the village. This research aims to find out and analyze the influence of village fund management and the priority of the use of village funds on the welfare of the people of Sindangkasih Village in the era of the Covid-19 pandemic. The research method used is a associative descriptive method with a quantitative approach. The sample in this study amounted to 100 people from Sindangkasih Village. The type of data used is primary data obtained through questionnaires. The data analysis used is multiple regression analysis. The results showed that the management of village funds and the priority of using village funds both partially and simultaneously had a significant impact on the welfare of the sindangkasih villagers in the era of the Covid-19 pandemic. This research is important because it is able to explain the factors that affect people's well-being. The novelty in this study focuses on the influence of priority use of village funds on the welfare of the community, especially the people of Sindangkasih Village.]]>
<![CDATA[PENGARUH RETURN ON INVESTMENT DAN EARNING PER SHARE TERHADAP HARGA SAHAM SEKTOR TEKNOLOGI INDONESIA (2016-2020) ]]>
<![CDATA[Nita Fauziah Oktaviani]]>;
<![CDATA[Titin Patimah]]>
<![CDATA[ JURNAL EKONOMI PERJUANGAN Vol. 3 No. 2 (2021): Jurnal Ekonomi Perjuangan (JUMPER) ]]>
Publisher : <![CDATA[LP2M Universitas Perjuangan Tasikmalaya ]]>
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DOI: 10.36423/jumper.v3i2.901
<![CDATA[This study aims to determine and analyze the effect of earnings per share and returnon investment on stock prices in technology sektor companies for the 2016-2020 period.The data used are secondary data recorded in the financial statements. The analyticalmethod used is panel data regression with Eviews 10 software analysis tool, the samplingtechnique uses purposive sampling resulting 7 companies as a sample. Based on theresearch results, it is known that simultaneously, earnings per share and return oninvestment have significant effect on stock prices. And partially return on investment hasa positive and significant effect on stock prices, and earnings per share have aninsignificant negative effect on stock prices.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN DAERAH TERHADAP INDEKS PEMBANGUNAN MANUSIA PADA PEMERINTAH DAERAH KABUPATEN DAN KOTA DI PROVINSI JAWA BARAT ]]>
<![CDATA[Gian Riksa Wibawa]]>;
<![CDATA[Arif Arif]]>
<![CDATA[ JURNAL EKONOMI PERJUANGAN Vol. 3 No. 2 (2021): Jurnal Ekonomi Perjuangan (JUMPER) ]]>
Publisher : <![CDATA[LP2M Universitas Perjuangan Tasikmalaya ]]>
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DOI: 10.36423/jumper.v3i2.902
<![CDATA[The purpose of this study is to analyze the regional financial performance (degree of decentralization ratio, regional financial dependency ratio, regional financial independence ratio) of districts/cities in West Java. And to see the effect, either simultaneously or partially on the Human Development Index. Using panel data, namely time series from 2016-2020 as well as cross section data of 18 districts and 9 cities in West Java. Using panel data regression analysis method. The findings of the analysis show that districts/cities in West Java still have relatively low regional financial performance. Panel data regression analysis using the Fixed Effect Model (FEM) method reveals that regional financial performance simultaneously has a significant effect on the HumanDevelopment Index, and partially degree of decentralization ratio has a positive and significant effect on the Human Development Index, regional financial dependency ratio and regional financial independence ratio have a negative and significant impact on the Human Development Index.]]>
<![CDATA[PENGARUH KEPEMIMPINAN DAN KOMPENSASI TERHADAP DISIPLIN KERJA PEGAWAI (Sensus Pada Perawat ASN RSUD Kabupaten Ciamis) ]]>
<![CDATA[Titin Patimah]]>;
<![CDATA[Nita Fauziah Oktaviani]]>
<![CDATA[ JURNAL EKONOMI PERJUANGAN Vol. 3 No. 2 (2021): Jurnal Ekonomi Perjuangan (JUMPER) ]]>
Publisher : <![CDATA[LP2M Universitas Perjuangan Tasikmalaya ]]>
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DOI: 10.36423/jumper.v3i2.903
<![CDATA[This study aims to determine and analyze the influence of leadership and compensation on the work discipline of nurses partially and simultaneously. In this study, the sample was drawn using saturated sampling or census, namely all members of the population with a total of 159 ASN nurses at Ciamis District Hospital. Sources of data from secondary and primary. Data collection techniques: 1). field research (field research), namely by observation, interviews, and questionnaires (questionnaire) with a Likert scale, 2). library research, 3). internet research. This research consists of instrument testing with validity and reliability tests. Then descriptive testing was carried out using statistical testing by performing correlation analysis, path analysis, and hypothesis testing (t-test and f-test) using SPSS for Windows software. The results of the study concluded that leadership and compensation have a significant influence on work discipline in nurses at Ciamis District Hospital, either partially or simultaneously]]>
<![CDATA[ANALISIS DAYA TARIK INDUSTRI KERAJINAN RAJAPOLAH MELALUI PORTER FIVE FORCES ]]>
<![CDATA[Arif Arif]]>;
<![CDATA[Gian Riksa Wibawa]]>
<![CDATA[ JURNAL EKONOMI PERJUANGAN Vol. 3 No. 2 (2021): Jurnal Ekonomi Perjuangan (JUMPER) ]]>
Publisher : <![CDATA[LP2M Universitas Perjuangan Tasikmalaya ]]>
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DOI: 10.36423/jumper.v3i2.904
<![CDATA[Every company is basically faced with a situation to continue to innovate, both in terms of products, services or distribution. Increasing competition requires companies to continue to optimize their market share in an effort to achieve maximum performance. The purpose of this research is to see what strategies can be developed by CV Yukka Handicraft and to measure how attractive an industry is through the Porter Five Force method. This type of research is a qualitative research with data collection techniques from interviews and questionnaires. Based on the results of this study, it is known that the attractiveness of the handicraft industry in Rajapolah is still quite attractive, where there are about 25-35 companies in this industry and as many as 60% are still using the conventional sales system. The results of this study indicate that CV Yukka Handicarft can still increase the potential of its business strategy in terms of consumer loyalty and online sales systems.]]>
