cover
Contact Name
Tito Marta Sugema Dasuki
Contact Email
ds.nahdi@gmail.com
Phone
+6285224977367
Journal Mail Official
jimab.papanda@gmail.com
Editorial Address
Jl. Cigasong-Cirebon Majalengka, Jawa Barat 45476
Location
Kab. majalengka,
Jawa barat
INDONESIA
Journal of Innovation in Management, Accounting and Business
Published by Papanda Publisher
ISSN : -     EISSN : 28307801     DOI : https://doi.org/10.56916/jimab
Core Subject : Economy,
Journal of Innovation in Management, Accounting and Business (JIMAB), with ISSN 2830-7801, provides a scientific discourse about management, accounting, and business, both practically and conceptually. The published articles in this journal cover various topics from the result of particular conceptual analysis and critical evaluation to empirical research. The journal also welcomes contributions from the social, organisational, and philosophical aspects of accounting, business and management studies. JIMAB goal is to advance and promote innovative thinking in accounting, business and management-related disciplines. The journal spreads recent research works and activities from academicians and practitioners so that networks and new links can be established among thinkers as well as creative thinking and application-oriented issues can be enhanced. JIMAB is published by Papanda twice a year.
Articles 5 Documents
Search results for , issue "Vol. 1 No. 2 (2022)" : 5 Documents clear
Pengaruh Kualitas Pelayanan dan Persepsi Harga Terhadap Kepuasan dan Niat Berkunjung Kembali Pada The Sila’s Agrotourism Putu Laksmita Dewi Rahmayanti; I Wayan Suartina; Nyoman Surya Wijaya; Miko Andi Wardana; Komang Sumerta; Ni Nyoman Kerti Yasa
Journal of Innovation in Management, Accounting and Business Vol. 1 No. 2 (2022)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (606.992 KB) | DOI: 10.56916/jimab.v1i2.169

Abstract

Covid-19 has had a major impact on the tourism sector. It is difficult for foreign tourists to enter Bali due to strict government regulations in an effort to prevent the spread of Covid-19. Therefore, Bali is currently very dependent on the visit of domestic tourists. The SILA'S Agrotourism is one of the tourist destinations in Bali that has been around for a long time, and has a potential tourist attraction and is able to attract tourist visits, especially domestic tourists. However, currently it is not optimally able to attract tourist visits, because many new tourist attractions have begun to emerge. This study aims to explain the effect of service quality on satisfaction and intention to revisit at The SILA'S Agrotourism. The type of research used is associative research, with sampling using non-probability techniques with purposive sampling method, on respondents who are tourist visitors to The SILA'S Agrotourism. Quantitative data analysis technique uses Structural Equation Model Partial Least Square (SEM-PLS) analysis with SmartPLS 3.0 software. The results of this study provide several conclusions that the overall hypothesis formulation has a significant effect, service quality has a positive and significant effect on satisfaction, service quality has a positive and significant effect on revisit intentions, and satisfaction has a positive and significant effect on revisit intentions.
Pengaruh Self Assessment System dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Penghasilan Tito Marta Sugema Dasuki
Journal of Innovation in Management, Accounting and Business Vol. 1 No. 2 (2022)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (654.286 KB) | DOI: 10.56916/jimab.v1i2.172

Abstract

The optimal realization of income tax receipts at Kuningan region often can’t reach it’s target, so it is necessary to know the cause. There is a gap between the revenue target and tax potential This research was conducted in the KPP Pratama Kuningan. The amount of the tax officer who became the sample of this study is the tax officers from 70 KPP Pratama Kuningan with a sampling of saturated samples. The methods used in this study using this type of quantitative research. Whi le the analysis of the data by using the analysis of the coefficient of determination and test hypotheses. The results of this research show that self assessment system and examination of tax effect to income tax receipts and examination of tax doesn’t effect income tax receipts. While the simultaneous self assessment system and examination of tax proved effected income tax receipts.
Pengaruh Pajak Daerah dan Retribusi Daerah Terhadap Kemandirian Keuangan Daerah Dimas Ariyo Dewantoro
Journal of Innovation in Management, Accounting and Business Vol. 1 No. 2 (2022)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (590.759 KB) | DOI: 10.56916/jimab.v1i2.174

Abstract

The independence of the region in regional autonomy can be seen through the ability of the region's financial resources to be able to develop the region. This study aims to determine the effect of local taxes and regional levies partially and simultaneously on regional financial independence in district/city governments in West Java Province in 2016-2018. In this study, the approach used is a descriptive and verification approach. The type of data used in this study is poll data or panel funds. The study uses secondary data sourced from the Directorate General of Regional Government Fiscal Balance (DJPKPD) through its official website www.djpkpd.go.id. The population taken in this study were all regencies/cities in West Java Province, totaling 27 regencies/cities, consisting of 18 regencies and 9 cities. The results of this study indicate that partially local taxes have a significant positive effect on regional financial independence and regional levies also have a significant positive effect on regional financial independence. However, simultaneously local taxes and regional levies have a significant positive effect on regional financial independence.
Pembiayaan Murabahah dan Musyarakah Serta Pengaruhnya Terhadap Tingkat Likuiditas Pada Bank Umum Syariah Iis Komalasari
Journal of Innovation in Management, Accounting and Business Vol. 1 No. 2 (2022)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (559.113 KB) | DOI: 10.56916/jimab.v1i2.175

Abstract

This study aims to determine the effect of murabahah and musyarakah financing on liquidity in Islamic General Banking in Indonesia in 2013-2014. This research is a verification descriptive research using a quantitative approach. The data analysis method used multiple linear regression. The population in this study is Islamic General Banking in Indonesia for the period 2013-2017. By using purposive sampling. The sample used in this study amounted to 8 banks multiplied by 5 years of observation to 40 data as research samples. The analytical methods used are the normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. The results of the descriptive analysis show that murabaha financing, musyarakah financing and liquidity are low. Partially and simultaneously both show that murabahah and musyarakah financing have an effect on liquidity.
Pengaruh Sosialisasi, Pengetahuan, Sanksi dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Lucya Herty Apriliyani
Journal of Innovation in Management, Accounting and Business Vol. 1 No. 2 (2022)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (580.077 KB) | DOI: 10.56916/jimab.v1i2.178

Abstract

This research aims to determine the effect of socialization, knowledge, sanctions and quality of service on compliance of motor vehicles taxpayers in the Office with SAMSAT Majalengka. The method used is by using descriptive and verificative analysis techniques. The sample in this research counted 100 respondents by using the incidental sampling method. Data collection techniques that is by distributing questionnaires. Testing instrument data is done validity and reliability tests. Test of classic assumptions and Multiple Regression Analysis with the help of SPSS 21 for windows program. Based on the results of the research show that partially socialization variables, knowledge and sanctions affect the taxpayer compliance. While the variable service quality does not effect taxpayers compliance.

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