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AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Published by Perhimpunan Sarjana Ekonomi dan Bisnis
ISSN : -     EISSN : 2774888X     DOI : 10.37481/jmeb
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
RUANG LINGKUP (Scope) Lingkup Ilmu Ekonomi Lingkup Ilmu Manajemen Lingkup Ilmu Akuntansi Lingkup Ilmu Bisnis FOKUS (Focus) Keuangan, Perbankan dan Pasar Modal Konvensional Pembangunan Ekonomi (Ekonomi Makro dan Mikro) Manajemen Keuangan Manajemen SDM Manajemen Pemasaran Pajak Audit Keuangan, Perbankan dan Pasar Modal Syariah Kewirausahaan E-Commerce
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 390 Documents
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Analisis Perhitungan Pajak Penghasilan Pasal 21 Tahun 2022 pada Perusahaan X di Bekasi Saputra, Aji; Huda, Miftakul; Karmilah, Karmilah; Putri, Risa Mutiara Purnama
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 2 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i2.1292

Abstract

Taxes are one of the main sources of state income, and tax on individual income is one type of tax applied in Indonesia. The government imposes Income Tax (PPh) Article 21 on every individual who receives income from their work. The company where the individual works is responsible for calculating, withholding and recording the PPh, then depositing it to the government and reporting it to the Tax Service Office (KPP). The aim of this research is to analyze the tax calculations carried out by the company. The method used in this research is a descriptive method, namely by collecting, processing and presenting observation data that describes the characteristics of objects. The data used in this research consists of two categories, namely qualitative and quantitative data. The research results show that the calculation of PPh Article 21 for company X in Bekasi for 2022 is in accordance with Law no. 36 of 2008 concerning Income Tax and have carried out the calculation of Article 21 correctly.
Evaluasi Kinerja dengan Pendekatan Balanced Scorecard di Poliklinik Unit Rawat Jalan RSUD Andi Djemma Masamba, Sulawesi Selatan Santika, Made; Yuliaty, Farida; Wirawan, Chevie
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 2 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i2.1308

Abstract

Balanced scorecards are often used in various organizations, including hospitals, because they are able to measure performance in a comprehensive, consistent, measurable and balanced manner. Until now, performance measurement in the outpatient clinic of Andi Djemma Regional Hospital still focuses on financial aspects only. This research aims to analyze polyclinic performance using the balanced scorecard method through four main perspectives: finance, customers, internal business processes, and growth and learning. The research method applied is a quantitative descriptive approach. Performance data was collected from hospital secondary data for 2023 and previously, as well as primary data through questionnaires involving patients and employees. The results of the analysis show that performance from a financial and customer perspective is classified as "fair," the internal business process perspective is rated as "good," while the growth and learning perspective is also in the "fair" category. Overall, the performance of the outpatient clinic at RSUD Andi Djemma Masamba is in the "fair" category, with a score of 0.57 which indicates a medium level of performance.
Pengaruh Kemudahan, Kepercayaan dan Persepsi Risiko terhadap Keputusan Pembelian menggunakan Pembayaran Shopee Paylater pada Mahasiswa Kota Batam Habiballah, Ananda; Rustam, Triana Ananda
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 2 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i2.1318

Abstract

This study was designed to explore the influence of convenience, level of trust, and risk perception on purchasing decisions through the use of Shopee PayLater facilities among active students in Batam City. This study uses a quantitative descriptive approach. The target population includes students in Batam City who have used the Shopee PayLater service, although the exact number is unknown. The sampling process applies the Jacob Cohen formula with a purposive sampling method, resulting in 204 respondents. Data processing includes data quality testing, classical assumption testing, influence analysis, and hypothesis testing. The results of multiple linear regression show that the convenience variable has an influence of 30.8% on purchasing decisions, while the level of trust contributes 19.0%, and risk perception 30.4%. The coefficient of determination (R²) analysis states that 70.8% of the variation in purchasing decisions is explained by convenience, trust, and risk perception. The t-test and F-test support this finding, indicating that the three variables significantly and positively influence purchasing decisions, both individually and together.
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Non Performing Loan terhadap Nilai Perusahaan Perbankan Konvensional Reza, Elva Dwi; Hanifah, Azimah
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 2 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i2.1319

Abstract

The aim of this study is to analyze the effect of Return on Equity (ROE), firm size (SIZE), and Non-Performing Loans (NPL) on firm value, measured using Tobin's Q, in conventional banking companies during the 2019–2023 period. The study employs panel data analyzed through multiple linear regression using EViews software. The findings indicate that ROE exerts a partial positive effect on firm value, with a significance level that is not considered to be statistically significant. Conversely, SIZE demonstrates a significant positive effect, while NPL exhibits a negative but insignificant effect. The simultaneous influence of ROE, SIZE, and NPL on firm value is found to be significant. The practical implications of this research offer insights to investors in evaluating company performance through relevant financial indicators and assist company management in enhancing financial performance and firm value. It is important to note that the study's limitations stem from its focus on a specific period and sample size. This restricts the generalizability of the findings and underscores the necessity for future research that incorporates more extensive data sets and additional variables to achieve more comprehensive results.
Pengaruh Gaya Kepemimpinan, Kerja Tim dan Budaya Keselamatan Pasien terhadap Pencapaian Sasaran Keselamatan Pasien (Patient Safety) di Rumah Sakit Umum Daerah Majalengka Suparjo, Dede; Paramarta, Vip; Rulia, Rulia
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 2 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i2.1321

Abstract

Patient safety is a patient's right. Patient safety is a priority for health services worldwide. Leadership, teamwork and patient safety culture are factors that have a major contribution to causing patient safety problems. This study aims to determine the effect of leadership style, teamwork and patient safety culture on the achievement of patient safety targets at the Majalengka Regional General Hospital. This research method is a descriptive and verification method. The nature of the data used in this study is quantitative and the sources of research data are primary and secondary data. The research sample was 78 respondents of the Majalengka Regional General Hospital. Data collection techniques were interviews using questionnaires. Data analysis used descriptive analysis and multiple regression analysis. The results showed that leadership style was in the good category, while teamwork, patient safety culture and achievement of patient safety targets were in the fairly good category. Leadership style, teamwork and patient safety culture simultaneously have a significant positive effect on the achievement of patient safety targets at the Majalengka Regional General Hospital. Majalengka Regional General Hospital should strengthen the role of leadership style by improving patient safety culture because this can improve patient safety performance in employees and increase teamwork solidity through improving patient safety culture because this can also improve patient safety performance; The Regional Government should propose the creation of programs or policies in building an organizational culture to improve patient safety performance and in the recruitment process prioritize the right leadership style, namely supporting increasing rewards in the form of increased incentives based on performance.
Pengaruh Perencanaan Strategis di Klinik Basmalah Medika terhadap Mutu Pelayanan dan Kepuasan Pasien Dermawan, Diki Tri Bagus; Kosasih, Kosasih; Utojo, Widjajanti; Asnar, Etty Sofia Mariati; Yuliaty, Farida
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 2 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i2.1322

Abstract

The Inpatient Clinic (KRI) Basmalah Medika is an Islamic-themed clinic with the advantage of full accreditation, BPJS collaboration, and medical staff meeting Ministry of Health standards. Before implementing strategic planning, the clinic faced issues such as non-standard hazardous waste (B3) management, suboptimal drug stock management, and poorly organized human resources. Through service quality-based strategies aligned with Ministry of Health standards, the clinic successfully improved service quality and patient satisfaction. This study employed a descriptive qualitative method. Strategic planning plays a crucial role in defining the organization’s direction and ensuring that management operates in alignment with its goals. Prior to its implementation, the clinic's management lacked clear direction. The effective implementation of strategic planning has been proven to enhance service quality, encompassing five dimensions: tangible, empathy, reliability, responsiveness, and assurance. The improvement in service quality is evident from the retention of existing patients, an increase in new patients, higher capitation, and minimal patient complaints. Strategic planning at KRI Basmalah Medika has successfully managed resources effectively and achieved quality standards. The quality validation conducted by experts indicates excellent standards. High quality leads to increased patient satisfaction and strengthens the clinic's reputation within the community.
Analisis Pengaruh Beban Kerja dan Motivasi Kerja terhadap Kinerja Karyawan di Shopee Express Cabang Lamongan Aprilyanto, Mochamad David; Pratama, M. Adhitya Nugraha
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 2 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i2.1323

Abstract

The study examined how workload and work motivation influence the performance of employees at Shopee Express Lamongan Branch, focusing on 52 employees. Data was gathered through questionnaires and analyzed using a multiple linear regression model. The findings indicated that both workload and work motivation independently have a partial effect on employee performance. This means that when considering each factor individually, both workload and work motivation can influence performance outcomes in different ways. The null hypothesis was rejected, implying that there is a significant relationship between the variables and employee performance. The results suggest that workload, which can either increase or reduce performance depending on its intensity, and work motivation, which drives employees to perform better, are crucial factors in shaping overall job performance. These findings have important implications for management, as they highlight the need for balancing workload and fostering high motivation to optimize employee performance. By addressing these two aspects, companies can create a more efficient and motivated workforce, leading to better productivity and job satisfaction.
Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan dan Likuiditas terdahap Agresivitas Pajak: Studi Empiris pada Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia 2019-2024 Zulmaizar, Muhammad; Hendrawan, Agus
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 2 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i2.1324

Abstract

The Influence of Leverage, Profitability, Company Size and Liquidity on Tax Aggressiveness in Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange for the 2019-2023 Period. Thesis of the Accounting Study Program, Faculty of Economics and Business, Muhammadiyah University of Jakarta. This study aims to determine the effect of Leverage, Profitability, Company Size and Liquidity on Tax Aggressiveness in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The type of research used is quantitative research. The data used is secondary data. The population is 43 companies and the sampling technique uses the purposive sampling method. A sample of 14 companies x 5 years = 70 financial report data was obtained. The data analysis technique used is the panel data regression analysis technique using Eviews 10. The results of this study indicate that the Leverage variable has a positive and significant effect on Tax Aggressiveness. The Profitability variable has a negative and significant effect on Tax Aggressiveness. The Company Size variable has a positive and insignificant effect on Tax Aggressiveness. The Liquidity variable has a positive and insignificant effect on Tax Aggressiveness.
Analisa Nilai R/C pada Usaha Tani Padi di Desa Pahesan Kecamatan Godong Kabupaten Grobogan Jawa Tengah Muslikun, Muslikun; Subantoro, Renan; Fachriyan, Hilmi Arija; Ni’mah, Lu’lu’a Ulyn
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 2 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i2.1328

Abstract

Rice (Oryza sativa L.) farming with a planting system using a transplanter machine in Pahesan Village, Godong District, Grobogan Regency, Central Java has been analyzed using the Revenue Cost Ratio approach which produces a value of 1.9. This value shows that the farming business is feasible and profitable. The overall results of this research indicate that rice cultivation using a transplanter system in Pahesan Village provides significant benefits, where the income obtained is much greater than the production costs incurred. Apart from that, the use of transplanters also contributes to labor efficiency and increases productivity, thereby supporting the sustainability of farming in the Pahesan Village area, Godong District, Grobogan Regency, Central Java, which is very profitable and has the potential to improve farmers' welfare through efficiency and increasing rice production yields.  
Hubungan Waktu Tunggu dan Jenis Jaminan Kesehatan terhadap Tingkat Kepuasan Pasien Rawat Jalan di Rumah Sakit Lampung Eye Center Rukmono, Prambudi; Yuliaty, Farida; Rulia, Rulia
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 2 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i2.1329

Abstract

This study aims to analyze the effect of waiting time and type of health insurance on patient satisfaction. Using a quantitative approach, research was conducted on outpatients at the Lampung Eye Center Hospital in Bandar Lampung, with a population of 7,998 people and a sample of 382 patients selected randomly. The independent variables in this study are waiting time and type of health insurance, while the dependent variable is patient satisfaction. Data was collected using a questionnaire and analyzed using multiple linear regression. The t test results show that waiting time (P Value = 0.000) and type of health insurance (P Value = 0.015) each have a significant effect on patient satisfaction. The F test also confirmed that these two variables jointly influence patient satisfaction (P Value = 0.000). Overall, both waiting time and type of health insurance have a significant effect on the level of patient satisfaction, both partially and simultaneously.

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