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Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis

co-creation
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Published by Arka Institute

ISSN : 28305175 EISSN : 28306058 DOI : https://doi.org/10.55904/co-creation

Core Subject : Economy,

Economics, Econometrics & Finance

This journal covers various topics of economic and business activities, but is not limited to development topics and aspects of accounting and investment, including (but not limited to) the following topics: Economics, Monetary, Finance and Banking, Public Economics, Development Economics, Regional Economics, International Economics, Financial Accounting, Management Accounting, Public Sector Accounting, Sharia Accounting, Accounting Information Technology, Auditing, Capital Markets, Corporate Governance, Financial Management, Taxation , Management, Financial Management, Human Resource Management, Entrepreneurship, Taxation and Public Sector Accounting International Business, Accounting Information Systems, Financial Accounting Accounting, Management Behavior Accounting, Cooperatives and SMEs, Cooperatives and SMEs Accounting

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 86 Documents

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Strategi pemasaran cemilan produk keripik pisang melalui media online instagram Rahsel, Yoeyong; Gumanti, Miswan
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 1 (2022): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

The use of social media as an effective marketing strategy for all businesses, from food, snacks, clothing, banking and other services. The use of social media is based on the rapid growth of the millennial generation where its use is very common for anyone. Marketing strategies through social media such as Instagram are very familiar to the millennial generation. Instagram is a real example of making marketing more interesting, better and more practical. Banana chip products also don't want to be left behind in utilizing Instagram social media. The purpose of this study was to determine the marketing strategies carried out by shops in Bandar Lampung. The research method used was qualitative research using a marketing mix. The results of the study showed positive results in the use of Instagram for marketing their products. It can be concluded that the use of marketing strategies using Instagram is more beneficial than using other conventional methods.

Pengaruh kualitas aparatur daerah, dan sistem informasi terhadap manajemen aset di Kabupaten Oku Selatan Septriyani, Septriyani
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 1 (2022): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

This study aims to determine the effect of the quality of local apparatus, and information systems on Asset Management in the South Oku district government, South Sumatra province. The population in this study are goods users, user goods administrators and assistant user goods managers in each regional device organization. The data used in this study is primary data obtained from distributing questionnaires to respondents. This study uses multiple linear regression analysis model with the help of SPSS software. The results showed that: (1) the quality of the regional apparatus and information systems partially positive and significant effect on asset management and (2) the quality of the regional apparatus and information systems simultaneously had a positive and significant effect on asset management. It can be concluded that the quality of regional apparatus and information systems has an impact on asset management.

Pengaruh dana bagi hasil, dana alokasi umum, dana alokasi khusus, dan pendapatan asli daerah terhadap belanja daerah di bidang pendidikan pada kabupaten dan kota di Provinsi Sumatera Selatan Ahlillah, Rua Wahyu; Sari , Kartika Rachma; Oktarida, Anggeraini
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 4 (2023): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

This study aims to determine the effect of Revenue Sharing Funds, General Allocation Funds, Special Allocation Funds and Local Original Revenue on Regional Expenditures in the Education Sector in Regencies and Cities in South Sumatra Province. This study is focused only on Regencies/Cities in South Sumatra Province. The research data uses secondary data. The research data was obtained from the revenue realization report and Regional Education Balance per Regency/City in South Sumatra Province. The number of samples was 17 Regencies/Cities with a total observation of 85 budget realization reports and Regional Education Balance per Regency/City in South Sumatra Province. The data analysis technique was multiple linear regression with the help of SPSS software version 24. The results of the study showed that the Special Allocation Fund and General Allocation Fund had a positive and significant effect on Regional Expenditures in the Education Sector partially, but the Revenue Sharing Fund and Local Original Revenue did not affect Regional Expenditures in the Education Sector partially. It can be concluded that Revenue Sharing Funds, General Allocation Funds, Special Allocation Funds and Local Original Revenue have a positive and significant effect on Regional Expenditures in the Education Sector simultaneously.

Pengaruh kompetensi, independensi dan due professional care terhadap kualitas audit pada badan pengawasan keuangan dan pembangunan Provinsi Sumatera Selatan Putri, Jauza Islamia; Yulina , Bainil; Indriasari , Desi
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 2 (2022): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

This study aims to examine the effect of Competence, Independence and Due Professional Care on Audit Quality. The population in this study were all auditors at the Financial and Development Supervisory Agency (BPKP) of South Sumatra Province with a sample of 90 people. Collecting data by distributing questionnaires using a 5 (five) Likert. Data analysis used SPSS version 25. The statistical method in testing the research hypothesis was multiple linear regression analysis. The results of the study show that: (1) Competence and Due Professional Care have an effect on Audit Quality, while Independence has no effect on Audit Quality (2) Competence, Independence and Due Professional Care simultaneously affect Audit Quality at the Financial and Development Supervisory Agency (BPKP) South Sumatera Province. It can be concluded that competence and independence influence audit quality.

Perbandingan umkm yang memanfaatkan digitalisasi dan non digitalisasi di Lamongan pada era covid-19 Kurnia, Arini Ayu; Wulandari , Dwi
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 4 (2023): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Digital disruption and the Covid-19 pandemic are challenges for MSMEs who have not used digital to survive in two conditions simultaneously which have caused many changes in mindset in shopping. The conventional world that exists with its achievements seems to be eroded by changes in disruptive innovation. High sales degradation is felt by MSMEs that have not used digital, while MSMEs that have utilized digital are classified as experiencing low degradation. This study aims to emphasize MSME actors in Lamongan Regency to switch to digitalization by comparing the use of digital media used by MSME actors who have implemented and MSME actors who have not used digital media. The research method used is a qualitative method with a descriptive approach. The results of the study showed that out of 34 respondents who had used digital, there were 16 respondents who had used the application. It can be concluded that degradation is equally felt by non-digital MSMEs and MSMEs that have used digital, but MSMEs that have not used digital experience high degradation.

Determinan pajak daerah terhadap pendapatan asli daerah pada kabupaten/kota di Provinsi Sumatera Selatan Dwidianti, Salsabila; Ardiani, Susi; Fithri, Eka Jumarni
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 2 (2022): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

The purpose of this study is to prove the effect of Regional Taxes (Motor Vehicle Tax, Motor Vehicle Transfer Fee, and Surface Water Tax) on the Original Regional Income of Regency/City Governments in South Sumatra Province. This study uses a quantitative method with secondary data in the form of the Budget Realization Report of Regency/City Governments in South Sumatra in 2017-2021. The sampling technique uses a purposive sampling technique. The analysis techniques in this study consist of classical assumption tests, multiple linear regression analysis tests, t-tests, F-tests, determination coefficient tests. The instrument used in this study uses the SPSS 26 application. The results of the study show that Motor Vehicle Tax, Motor Vehicle Transfer Fee, and Surface Water Tax have a significant effect on Original Regional Income. It can be concluded that the greater the tax revenue, the greater the Original Regional Income.

Kontribusi determinan pad sebelum dan selama covid-19 pada pemerintahan kabupaten/kota di Provinsi Sumatera Selatan Nurhayati, Siti; Sari, Kartika Rachma; Aryani, Yuli Antina
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 2 No. 3 (2023): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

The purpose of this study is to analyze whether there is a difference between the results of the Regency/City contribution ratio before and during Covid-19 to the local revenue of the Regency/City government in South Sumatra Province. With research method quantitative method by utilizing the Regency/City government budget realization reports in South Sumatra in 2018-2021. The tests carried out are contribution analysis, normality test, homogeneity test, and Mann Whitney test on data taken through purposive sampling technique. Data processing was carried out with the help of SPSS version 26 software. The results is there are no significant differences between local taxes, regional levies, legitimate regional wealth management results, Other Lawful Local Revenue. There are no significant differences between before and during Covid-19. It can be concluded that there is no difference between PAD before and during Covid-19.

Pengaruh pemahaman perpajakan dan sanksi perpajakan terhadap kepatuhan wajib pajak UMKM di Kota Maumere Ignas Pau, Hilarius; Nawa Pau, Sarlin P. Nawa Pau; F. Angi, Yohana
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 2 (2022): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

This study aims to determine the effect of Tax Understanding and Tax Sanctions on MSME Taxpayer Compliance in Maumere City. The number of research samples was 100 MSME actors obtained using the Slovin formula and the technique used was simple random sampling. The analysis technique used in this research is multiple linear regression analysis, classical assumption test consisting of Normality test, Multicollinearity test, Heteroscedasticity test and Hypothesis test consisting of t test, F test and Coefficient of Determination test. The results of the analysis show that understanding of taxation has an effect on taxpayer compliance. This shows that the higher the understanding of taxation, the higher the taxpayer compliance. Tax sanctions have no effect on taxpayer compliance. It can be concluded that the higher the tax sanction, the lower the taxpayer compliance.

Pengaruh kualitas pelayanan, lokasi dan persepsi harga terhadap kepuasan pelanggan di Hotel The Grove Suites Putri Aliffa, Sara; Reza Ruliarto, Heidi
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 1 (2022): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

This study's purpose was to analyze the effect of service quality, location, and perceived cost on customer satisfaction at The Grove Suites Hotel. This study's participants were visitors of The Grove Suites Hotel in June 2022. Purposive sampling was employed to pick one hundred responses. Respondents who have visited and stayed at The Grove Suites Hotel at least twice are the deliberate sampling criteria. Collecting data using a questionnaire utilizing a Likert scale with 5 (five) potential replies. This analytical approach involves multiple regression using SPSS 25. The technique for assessing data utilizes the conventional assumption tests (Normality Test, Heteroscedasticity Test, Multicollinearity Test, and Linearity Test). The model is determined by hypothesis testing utilizing the F test, T test, correlation test, and coefficient of determination (R2). The results indicated that the service quality variable partially had a significant effect on customer satisfaction, the location variable had a significant effect on customer satisfaction, and the price perception variable had a significant effect on customer satisfaction. So, it can be concluded that, the variables of product service quality, location, and price perception all affect customer satisfaction simultaneously.

Analisis perhitungan harga pokok produksi dengan metode full costing dan variable costing dalam menentukan harga jual Ramdaniyati, Siti
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 2 (2022): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

This study aims to analyze the comparison between the calculation of production costs using the full costing method, the variable costing method, and the cost plus pricing method in determining the selling price at the Amanah Factory. In this study, the researcher used a quantitative descriptive approach with the type of research, namely a case study. The types of data used by the researcher are qualitative data and quantitative data, with the data sources used being primary data and secondary data. The data analysis technique used in this study is descriptive statistics. The results of the study showed that the calculation of the company's selling price was lower than the selling price from the analysis results using the cost plus pricing method with the full costing approach and the variable costing approach. It can be concluded that there is a difference in the cost of production and the selling price with the full costing and variable costing methods.

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Regita Nissa Ainun

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Regita Nissa Ainun

Contact Email infoarkainstitute@gmail.com

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Journal Mail Official infoarkainstitute@gmail.com

Editorial Address Jl. Raya Jatinangor No.21A, Cibeusi, Kec. Jatinangor, Kabupaten Sumedang, Jawa Barat 45367

Location Kab. sumedang, Jawa barat INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Regita Nissa Ainun

Contact Email
infoarkainstitute@gmail.com

Phone
-

Journal Mail Official
infoarkainstitute@gmail.com

Editorial Address
Jl. Raya Jatinangor No.21A, Cibeusi, Kec. Jatinangor, Kabupaten Sumedang, Jawa Barat 45367

Location
Kab. sumedang,

Jawa barat

INDONESIA