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A. AVIV MAHMUDI
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INDONESIA
BULETIN BISNIS & MANAJEMEN (BBM)
Published by UNIVERSITAS YPPI REMBANG
ISSN : 2442885X     EISSN : 2656602     DOI : http://dx.doi.org/10.47686/bbm.v8i1.457
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Buletin Bisnis & Manajemen (BBM) terbit awal pada Pebruari 2015. BBM merupakan terbitan berkala ilmiah yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi YPPI Rembang. Penerbitan BBM dimaksudkan sebagai media penuangan karya ilmiah baik berupa kajian ilmiah maupun hasil penelitian di bidang bisnis dan manajemen. BBM terbit dua kali dalam setahun, bulan Pebruari dan Agustus. Setiap naskah yang dikirimkan ke BBM akan di telaah oleh Mitra Bestari yang sesuai bidangnya. Penulis akan menerima dua eksemplar cetak lepas (off print) setelah terbit. Pengecekan plagiasi artikel dilakukan dengan Google Scholar dan Turnitin. Artikel yang telah dinyatakan diterima akan diterbitkan dalam nomor In-Press sebelum nomor regular terbit Artikel penelitian yang disampaikan ke jurnal online ini akan review sekurang-kurangnya 2 (dua) reviewer. Artikel penelitian yang diterima akan tersedia secara online mengikuti proses peer review jurnal. Bahasa yang digunakan dalam jurnal ini adalah bahasa Indonesia dan bahasa Inggris. Dengan berubah bentuk STIE YPPI Rembang menjadi Universitas YPPI Rembang, maka Pengelolaan Buletin Bisnis & Manajemen (BBM) berada dibawah naungan Universitas YPPI Rembang.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 13 Documents
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Search results for , issue "Vol 10, No 2 (2024): Vol 10, No 2 (2024)" : 13 Documents clear
PENGARUH DIGITALISASI LAYANAN PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN PAJAK DENGAN SOSIALISASI PAJAK SEBAGAI VARIABEL MODERASI (Studi Pada WPOP KPP Pratama Surakarta) Kristawati, Erika Wahyu; Harimurti, Fadjar
BBM (Buletin Bisnis & Manajemen) Vol 10, No 2 (2024): Vol 10, No 2 (2024)
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v10i2.714

Abstract

Taxes play a significant role in state revenue. One phenomenon that arises in the field of taxation is taxpayer compliance. We should be aware that taxpayer compliance is currently very low due to low taxpayer awareness and the lack of use of digitalized tax services. For this reason, this study aims to ascertain the impact of taxpayer awareness and the digitalization of tax services as well as the digitalization of tax compliance and tax socialization as a moderating variable on individual taxpayer compliance. in this study the subjects were non-employee individual taxpayers or those doing business or free workers at KPP Pratama Surakarta. The method used in this research is quantitative. The type of data used is primary data. The data usage technique used in this research is by using a questionnaire. The sampling technique in this study was purposive sampling with a sample size of 88 respondents. The results of this study indicate that tax digitalisation has a positive and significant effect on tax compliance, taxpayer awareness has a positive and significant effect on tax compliance, results of this study indicate that tax digitalisation has a positive and significant effect on tax compliance.
FAKTOR-FAKTOR YANG MEMBERIKAN DAMPAK BAGI KINERJA PEGAWAI KECAMATAN KRAGAN KABUPATEN REMBANG Tahwin, Muhammad; Nopitasari, Diyan; Mahmudi, Ahmad Aviv; Widodo, Agustina
BBM (Buletin Bisnis & Manajemen) Vol 10, No 2 (2024): Vol 10, No 2 (2024)
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v10i2.705

Abstract

Studi ini mempunyai tujuan membuktikan serta menjelaskan bagaimana pengaruh variabel independen kemampuan kerja, fasilitas kerja serta disiplin kerja bagi peningkatan kinerja pegawai pada kantor Kecamatan Kragan. Populasinya adalah 37 responden pegawai. Pengambilan sampel menggunakan teknik sampel jenuh. Untuk analisis data digunakan teknik regresi linier berganda. Hasil kajian dalam disimpulkan bahwa variabel kemampuan kerja serta disiplin kerja mampu memberikan prngaruh positif signifikan bagi peningkatan kinerja pegawai Kecamatan Kragan. Adapun variabel fasilitas kerja juga memberikan pengaruh positif namun tidak signifikan bagi peningkatan kinerja pegawai. Hasil pengujian determinasi memberikan hasil ketiga variabel independen mampu menjelaskan 55,8% variabel kinerja pegawai, sedangkan 44,2% sisanya dijelaskan oleh faktor-faktor lain yang tidak dimasukan pada model penelitian ini.
ANALISIS BALANCE SCORECARD DAN SWOT DALAM PENERAPAN KINERJA DI PERGURUAN TINGGI KESEHATAN Jariyatin, Nurul; Bisri, Hasan
BBM (Buletin Bisnis & Manajemen) Vol 10, No 2 (2024): Vol 10, No 2 (2024)
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v10i2.712

Abstract

 Quality improvement Higher education does not only have good quality standards, but also needs to implement, monitor, evaluate and reward, review and update in improving performance requires scientific analysis tools to provide management thinking tools in decision making, internal and external evaluations to provide an overview of university performance comprehensively high. In this performance measurement is based on each perspective and is measured and analyzed using a quisener from the quality assurance unit, as well as using the concept of financial ratios used in measuring financial performance. Tri Darma activities that have been carried out using the SWOT analysis approach and Balanced Scorecard provide different understanding and results when using academic measures that have been carried out so far, this different understanding becomes a tool for management thinking to improve quality and quantity because Higher Education will grant academic degrees and this is very crucial if graduates do not make a good contribution in their place of work, especially in society
ANALISIS KUALITAS PELAYANAN PUBLIK BERDASARKAN SURVEI KEPUASAN MASYARAKAT (SKM) (Studi Kasus pada Organisasi Perangkat Daerah (OPD), Kecamatan dan Puskesmas se Kabupaten Rembang) Rosyidi, Syaiko; Damayanti, Damayanti; Liana Dewi, Dian Ayu; Ilhami, Susanti Dwi; Lukiarti, Ming Ming
BBM (Buletin Bisnis & Manajemen) Vol 10, No 2 (2024): Vol 10, No 2 (2024)
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v10i2.720

Abstract

The Community Satisfaction Survey (CSS) was conducted to determine the quality of public services provided to the people of Rembang Regency. The results of this survey can be used as a basis for formulating policies for the Rembang Regency Government to improve the quality of public services and improvements in the future. The 2023 CSS contains survey results from 58 Regional Apparatus Organizations (RAO) and Public Service Units (PSU) within the Rembang Regency Government with 5310 respondents using a multi-stage random sampling technique.The results of the Community Satisfaction Survey with the Implementation of Public Services in Rembang Regency in 2023 obtained a Community Satisfaction Index value of 83.68 or on a category scale that the quality of public services in Rembang Regency is B (good). This is in line with the Rembang Regency Regional Medium Term Development Plan (RMTDP) for 2021-2026, namely increasing the quality of public services with the Community Satisfaction Index indicator for 2026, namelly 83.5
PERAN PENTING KONSULTAN PAJAK DALAM MENANGANI SP2DK (SELISIH NILAI PEREDARAN USAHA PADA SPT) Fitriana, Fitriana; Lutfia, Citra
BBM (Buletin Bisnis & Manajemen) Vol 10, No 2 (2024): Vol 10, No 2 (2024)
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v10i2.715

Abstract

 ABSTRAKSystem Self Assesment yang diterapkan di Indonesia menimbulkan potensi kesalahan pada pelaporan SPT PPh Tahunan  maupun SPT Masa PPN yang dilakukan oleh wajib pajak. Apabila terjadi kesalahan, wajib pajak akan menerima Surat Permintaan Penjelasan Data dan/atau Keterangan (SP2DK). Responden dalam riset ini adalah 2 orang yang berkerja di kantor konsultan pajak sebagai supervisor dan staf pajak konsultan pajak. Tujuan dari riset ini adalah untuk mengetahui seberapa penting peran konsultan pajak dalam menanggapi SP2DK. Metode yang digunakan bersifat kualitatif dengan teknik wawancara dan pendekatan melalui tinjauan literatur. Riset ini mengungkapkan bahwa konsultan pajak memiliki peran krusial dalam membantu wajib pajak untuk menanggapi SP2DK dan memberikan strategi serta rekomendasi untuk mengantisipasi risiko proses penanganan SP2DK di masa depan.Kata Kunci : Wajib Pajak Badan, SPT Tahunan , SPT Masa, SP2DK, Konsultan Pajak.
PENERAPAN TEORI KEUANGAN MODERN: FAKTOR DETERMINAN NILAI PERUSAHAAN PADA INDUSTRI FOOD AND BEVERAGE Triani, Triani; Adnanti, Wenny Ana; Khobir, Fatkhul
BBM (Buletin Bisnis & Manajemen) Vol 10, No 2 (2024): Vol 10, No 2 (2024)
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v10i2.676

Abstract

The study aims to determine the effect of Capital Structures, Profitability, and Firm Size of Company Value in food and beverage companies listed on the Indonesia Stock Exchange. The data used was obtained from the company’s audited financial statements on the Indonesia Stock Exchange during the study period. The population of this research is the companies in the food and beverage sector during 2019-2021 which amount 92 companies. Based on certain criteria there are 18 samples by using purposive sampling method. Method of analysis used was multiple linear regression analysis using SPSS program. The result showed the Capital Structure and Profitability have positive significant effect on company value in food and beverage companies listed on the Indonesia Stock Exchange during 2019-2021. While the Company Size does not affect the value of the company value in food and beverage companies listed on the Indonesia Stock Exchange during 2019-2021
PENGARUH GAYA KEPEMIMPINAN, CAPACITY BUILDING, PENGALAMAN KERJA, DAN LINGKUNGAN KERJA TERHADAP KINERJA Mahirun, Mahirun; Soraya, Inggit; Satrio, Danang
BBM (Buletin Bisnis & Manajemen) Vol 10, No 2 (2024): Vol 10, No 2 (2024)
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v10i2.688

Abstract

The purpose of this study is to determine and examine how the performance of administrators is influenced by their leadership style, capacity building, work experience, work environment, leadership style, and capacity building. (Study at Dekranasda City of Pekalongan). Multiple linear regression analysis was used in the data processing analysis tool, and the t statistical test was used for hypothesis testing. This survey was distributed to all 40 respondents at Dekranasda City of Pekalongan, and this provided the primary data used. Here are the findings from this study: The results are that in this study simultaneously the independent variables significantly influence performance and partially (a) leadership style has a positive and significant influence on the performance of administrators; (b) capacity building has a significant positive effect on the performance of administrators; © work experience has a significant negative effect on the performance of administrators; (d) the work environment has a negative effect on the performance of administrators.
PENGARUH PELUANG INVESTASI DAN LEVERAGE TERHADAP KEBIJAKAN DEVIDEN DENGAN LIKUIDITAS SEBAGAI VARIABEL MODERASI Indarti, iin; Nurdhiana, Nurdhiana; Tirtono, Tjandra
BBM (Buletin Bisnis & Manajemen) Vol 10, No 2 (2024): Vol 10, No 2 (2024)
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v10i2.716

Abstract

This study aimed to determine the effect of investment opportunities and leverage on dividend policy with liquidity as a moderating variable at manufacture companies listed in Indonesia Stock Exchange in the period 2021-2023. The sampling technique used was purposive sampling with the kind of judgement sampling method. The data of the study were secondary data which was downloaded from the Indonesia Stock Exchange website. The population in this study were 144 companies with the number of samples were 25 companies. For the analytical techniques used were multiple linear regression and Moderated Regression Analysis (MRA). The result showed that investment opportunities and leverage had a significant positive effect on dividend policy. Liquidity was able to moderate the effect of investment opportunities on dividend policy but liquidity was unable to moderate the effect of leverage on dividend policy.
ANALISIS MANAJEMEN WAKAF PRODUKTIF DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT DI LOMBOK TIMUR Santoso, Aprih; Saefullah, Aep; Sattar, Sattar; Hartoto, Witjaksono Eko; Wahdi, Nirsetyo
BBM (Buletin Bisnis & Manajemen) Vol 10, No 2 (2024): Vol 10, No 2 (2024)
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v10i2.706

Abstract

Waqf has a great conribution, especially when Islam began to develop, without waqf the development of muslims would be more difficult. Waqf is now the door of Islamic economy which is a potential alternative, when it is developed and managed properly, it can accelerate economic growth which ultimately is able to prosper the people. This study aims to analyze the mechanism of the productive waqf management strategy on waqf land in improving the welfare of the community in East Lombok. The research used the descriptive method with qualitative analysis and data were collected through interviews, observation and documentation. The secondary data collected from documents and texts related to the research topic, be it books, articles  journals, or others. The results showed that the productive waqf management strategy on waqf land in East Lombok is through planning objectives, forming a productive waqf management team, fulfilling infrastructure, conducting supervision and evaluation. To empower existing of waqf land, it needs to be managed and productive according to the condition of land, so that the waqf object itself provides benefits and can be improve the welfare of the people. In other words, the more waqf land, the more prosperous the community. The more professional the waqf management nadzir, the more prosperous the community and the greater the level of community economic capacity, the higher level of community welfare.
PERILAKU KEUANGAN MAHASISWA: PENDAPATAN, LIFE STYLE, DAN LOCUS OF CONTROL PADA MAHASISWA STIE SURAKARTA Susanti, Ari; Musyarifatillah, Nisa; Rikah, Rikah
BBM (Buletin Bisnis & Manajemen) Vol 10, No 2 (2024): Vol 10, No 2 (2024)
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v10i2.713

Abstract

Perubahan   perilaku terutama pada perilaku keuangan bermula dari kesadaran yang kuat dari  mahasiswa  tentang pengetahuan keuangan.  Penelitian ini bertujuan mengetahui factor yang mempengaruhi perilaku keuangan mahasiswa STIE Surakarta. Objek penelitian ini yaitu mahasiswa STIE Surakarta. Populasi adalah mahasiswa STIE Surakarta dengan sampel penelitian menurut Hair et all, 2018 jumlah indikator x interval 5-10, sehingga penelitian ini terdapat 17 indikator x 6 = 102 responden. Pengolahan data menggunakan SPSS versi 26. Berdasarkan  hasil penelitian ini  menunjukkan  bahwa  variabel  pendapatan  (X1), life style (X2)  dan locus  of  control  (X3)  menghasilkan pengaruh  pada perilaku keuangan.

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