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JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Published by ABISATYA DINAMIKA ISWARA PUBLISHING
ISSN : 29622220     EISSN : 29622026     DOI : https://doi.org/10.58268/eb.v1i2.3
Core Subject : Economy,
Economics, Econometrics & Finance
Marketing Management, Human Resource Management Financial Management, Operation Management, Strategic Management, Supply Chain Management, Leadership, Quality And Innovation Management, Entrepreneurship, Hotel and Turism, Public Relations, Business Economic, E-Business, International Business, Taxation, Innovation & Competitiveness, Financial Accounting, Organizational Behaviour, Risk Management, Knowledge Management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 72 Documents
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DAMPAK PENGGELAPAN PAJAK TERHADAP PENERIMAAN NEGARA TAHUN 2021 Jundi, Paris; Nurjanah, Nunung; Sinta Amelia, Dina; Gunardi, Gunardi; Kesumah, Priatna
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 3 No 1 (2024): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v3i1.84

Abstract

Dalam konteks penerimaan negara, penghindaran pajak yang mengacu pada tindakan yang bertujuan mengurangi kewajiban perpajakan suatu badan usaha atau perorangan telah menjadi permasalahan yang signifikan. Studi ini mengkaji strategi penghindaran pajak yang populer serta dampak fiskal dan ekonomi yang ditimbulkannya. Artikel ini membahas dampak penghindaran pajak terhadap pendapatan negara dengan menggunakan penelitian kontemporer, dengan menekankan sejauh mana aktivitas ilegal ini telah merugikan keuangan negara. Esai ini juga mengeksplorasi konsekuensi politik yang mungkin digunakan pemerintah untuk mengatasi masalah penghindaran pajak dan meningkatkan keadilan fiskal. Dengan mencermati permasalahan ini, artikel ini diharapkan dapat memberikan analisis yang mendalam kepada para akademisi, politisi, dan pihak-pihak lain di masyarakat.
ANALISIS PIUTANG TAK TERTAGIH TERHADAP PERPUTARAN PIUTANG PADA PT ASTRA INTERNASIONAL TBK TAHUN 2018-2022 Gunardi, Gunardi; Aripah , Tiara; Rahmawati, Wulan; Ibrahim, Amelia; Keizer, Hendriady de
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 3 No 1 (2024): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v3i1.85

Abstract

This research analyzes how uncollectible receivables are in relation to the amount of receivable turnover at PT Astra Internasional Tbk. This research uses a descriptive approach. This analysis method uses the bad debts ratio and the accounts receivable turnover ratio to prioritize systematic observations of research activities and produce relevant and focused results. The results of the research show that the risk of bad debts at PT Astra Internasional Tbk has decreased from 2018 to 2022. This is different from the results of previous research from 2012 to 2017. This shows the effectiveness of the company's efforts to ensure that management of receivables runs well. . The arrears ratio of PT Astra Internasional Tbk shows that there is a low possibility that receivables cannot be collected.
ANALISIS MINAT BELI KONSUMEN COFFEE SHOP DI BANDUNG Khoerul Imam, Fahrul; Purwanti, Neulis Lia; Maya Sari, Nur; Permadi, Canra
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 3 No 1 (2024): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v3i1.86

Abstract

The growth of the Food & Beverage business, especially coffee shops, in Bandung City shows a significant increase along with the consumptive lifestyle of the community. In this context, this study aims to identify and analyze the influence of factors such as product quality, price, promotion, and location on consumer buying interest in coffee shops in Bandung City. The sample is part of the total number of characteristics included in the population. The sampling technique is a saturated sample, so that the entire population of 58 people is sampled. Primary data is obtained from questionnaires distributed to 58 respondents who have purchased coffee at a coffee shop. Secondary data is obtained from previous studies, various other references related to research variables and theories presented by experts. The method used by researchers in this study is a questionnaire. The rapid growth of the coffee shop industry in Bandung, Indonesia, is influenced by the dominance of consumers aged 15-45 years who visit the place 1-2 times a month, with the main considerations on price, product quality, and atmosphere.
PENGARUH GAYA HIDUP HEDONISME TERHADAP PENGELOLAAN KEUANGAN MAHASISWA PERGURUAN TINGGI DI BANDUNG Hatimatunnisani, Hani; Pradipta , Aurora; Zahra , Wulan; Amalia , Marizca; Putri , Linda
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 3 No 1 (2024): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v3i1.87

Abstract

Hedonism is where a person must seek as much happiness as possible and avoid painful feelings. Pleasure and personal satisfaction without long-term considerations often characterize a hedonistic lifestyle. This research aims to determine the influence of a hedonistic lifestyle on financial management among students at universities in Bandung. Quantitative methods are used to analyze this. The result of a questionnaire on 100 respondents showed that there was a significant influence between a hedonistic lifestyle on financial management, but the influence was only 6.8%. The result of the interviews illustrate that students are starting to understand that an excessive lifestyle can have a negative impact if it is not balanced with wise financial management knowledge. Even though some students are indicated to have a hedonistic lifestyle, they can still control and manage their personal finances well.
KUALITAS PRODUK MEMPENGARUHI KEPUTUSAN PEMBELIAN IPHONE DI TAROGONG KALER KAB. GARUT Nugraha, Moh Rizky; Yusuf, Ramayani; Wufron, Wufron
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 3 No 1 (2024): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v3i1.98

Abstract

The growth of technology is in line with the times, the use of sophisticated communication tools is increasing. Smartphones have become a very useful communication tool used in activities and have become a means of supporting community activities. Product quality has an important role for the company and is the main thing in developing a product. Consumers make purchasing decisions after going through varios stages before deciding to make a purchase. The purpose of this research study is to find out what factors are related to product. The sampling technique distributed questionnaires to 100 respondents in the Tarogong Kaler area, Kab. Garut. Secondary data was obtained from previous research submitted by experts in the form of journal references, expert theories and library expert book references. Primary data comes from the result of a questionnaire sent to 100 respondents who have purchased IPhone smartphone products. The results of this research also state that IPhone products have good quality, therefore consumers are interested in IPhone products.
ANALISIS KINERJA RASIO PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2022 Azzahra, Shafira; Nuraeni, Sifa; Mochammad Chaerudin, Ruli; Ekawati Permana, Tatiek; Ratna, Yunyun
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 3 No 2 (2024): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v3i2.119

Abstract

This study aims to see how the best profitability performance among the five pharmaceutical sector manufacturing companies, namely PT Sido Muncul, PT Kimia Farma, PT Kalbe Farma, PT Indofarma and PT Pyridam Farma as the object under study from secondary data in the form of financial reports available on the Indonesia Stock Exchange during the 2019-2022 period. This is reflected in the average value of the GPM, NPM, and ROA ratios which are higher than their competitors. The method used is descriptive quantitative. The results show that PT Sido Muncul has the best profitability performance among the five companies, characterized by a higher average value of profitability ratios, on the other hand PT Kimia Farma shows the lowest performance, and the case of PT Indofarma attracts attention because although it has a very high Return on Equity (ROE), this is more due to the use of significant debt than the company's operational efficiency.
STUDI PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN PT AIRASIA INDONESIA TBK DENGAN PT GARUDA INDONESIA (PERSERO), TBK MENGGUNAKAN RASIO LIKUIDITAS SAAT DAN SESUDAH PANDEMI (TAHUN 2019 SAMPAI TAHUN 2023) Wati, Fitria; Putri Kirani, Delia; Haryati, Risna; Turyandi, Itto
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 3 No 2 (2024): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v3i2.120

Abstract

The aviation industry is one of the transportation sectors that has an important role in supporting community mobility and the economy of a country. PT Garuda Indonesia Tbk and PT AirAsia Indonesia are two airline companies in Indonesia that offer a variety of flight services with different market segmentations. The Indonesian aviation industry has experienced a negative impact due to Covid-19, where at the national level the flow of passengers from cargo has decreased quite fantastically from March 2020 to April 2020. Not only at the national level these two airlines also experienced a decrease in the number of passengers during the pandemic in 2020 and 2021, causing these two airlines to experience a significant decrease in revenue and profit in that period which had an impact on the ability of these two airlines to meet financial obligations and maintain their financial performance. This study attempts to assess the financial performance of PT Garuda Indonesia Tbk and PT AirAsia Indonesia by using Liquidity Ratio analysis which includes Current Ratio, Quick Ratio, Cash Ratio, Cash Turnover Ratio and Inventory to Net Working Capital, with data taken from financial statements for the 2019-2023 period. Both airlines experienced a significant decline based on five main financial ratios. The liquidity ratios of both companies are low which indicates difficulty in meeting short-term obligations.
PENGARUH MEDIA SOSIAL DAN FOMO FINANSIAL TERHADAP MANAJEMEN KEUANGAN PRIBADI MAHASISWA Hatimatunnisani, Hani; Sandi Aryanti, Shofi; Pancawati, Kurnia; Eri Sutrisno, Krisna; Hermawan, Wawan
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 3 No 2 (2024): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v3i2.122

Abstract

This study investigates the influence of social media usage and financial fear of missing out (FOMO) on the personal financial management of 52 students from Politeknik Pajajaran. A quantitative method with multiple linear regression was used to analyze questionnaire data. The results show that social media usage is positively and significantly correlated with financial management, while financial FOMO is negatively and significantly correlated. The regression model explains 32.3% of the variance in financial management that can be explained by social media and financial FOMO. These findings indicate the importance of financial literacy and strategies to mitigate FOMO in improving students' financial management. The implications of this research highlight the need for the integration of financial education into the curriculum and the development of financial counseling programs for students.
PENGARUH LAYANAN M-BANKING TERHADAP KEPUASAN NASABAH Simatupang, Angel; Hatimatunnisani, Hani; Syafitri, Hasdilla; Paturohman, Rifki; Ajibroto, Kunto
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 3 No 2 (2024): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v3i2.123

Abstract

The aim of this research is to analyze the influence of M-Banking services on customer satisfaction. The type of research used is quantitative with descriptive methods. A sample of 56 respondents was taken randomly using a questionnaire. The results show that M-Banking services have a positive and significant effect on customer satisfaction. The existence of M-Banking services helps customers speed up transactions, so that the process can be carried out more flexibly and efficiently. However, service provider banks need to pay better attention to user security and handling online complaints in order to increase customer satisfaction.
BRAND TRUST DALAM PERSPEKTIF KONSUMEN: SEBUAH SYSTEMATIC LITERATURE REVIEW TERHADAP FAKTOR DAN IMPLIKASINYA Yusuf, Ramayani; Istiharini, Istiharini; Hendrayati, Heny
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 3 No 2 (2024): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v3i2.132

Abstract

Brand trust is a critical element in building long-term relationships between brands and consumers. In the context of increasingly intense market competition, understanding the factors that influence brand trust and its implications for consumer behavior is essential for both business practitioners and academics. This study aims to identify the factors influencing brand trust from the consumer perspective and its implications for brand loyalty, consumer satisfaction, and repurchase intention.This research employs a Systematic Literature Review (SLR) method, analyzing 15 scholarly articles published in indexed journals between 2000 and 2023. The articles were selected based on their relevance to the topics of brand trust, its forming factors, and its implications. Data were analyzed qualitatively to identify key patterns and findings. The literature synthesis reveals that brand trust is influenced by several key factors, including: (1) product quality, (2) brand reputation, (3) consumer experience, (4) transparent brand communication, and (5) brand consistency in fulfilling promises. Additionally, brand trust has significant implications for enhancing brand loyalty, consumer satisfaction, and repurchase intention. This study also finds that brand trust acts as a mediator between service quality and consumer loyalty. Brand trust is a multidimensional construct built through the interaction of various factors, both from the brand and consumer experience perspectives. The practical implication of these findings is the importance for companies to focus on consistency, transparency, and quality in building consumer trust. This study contributes theoretically by mapping the factors that shape brand trust and its implications, while also offering recommendations for future research to explore different industrial and cultural contexts.

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