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Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
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 184 Documents
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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v1i4.306

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v1i2.307

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v2i3.308

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v1i2.352

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v1i1.354

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v1i2.355

Abstract

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.
Analisis faktor kinerja keuangan bank BRI Siregar , Ayu Wulan Sari
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 3 (2022): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v1i3.357

Abstract

The health condition of the Bank can be analyzed through financial statements, which provide valuable information for decision-making. This study aims to analyze the factors affecting the financial performance of BRI Bank using a quantitative approach. The research is quantitative, with secondary data sources, and employs a causal associative method. Sampling criteria include complete and audited reports, encompassing all relevant financial information for analysis. In this causal research, data analysis techniques are utilized to identify the causal relationships between the existing variables. The results show that BOPO has a negative and significant effect on ROA, while CAR has a negative but not significant effect on ROA. Additionally, NPF and FDR have positive but insignificant effects on ROA. It can be concluded that CAR, NPF, BOPO, and FDR influence ROA at Bank BRI, with significant effects.
Pengaruh kualitas produk, citra merek dan persepsi harga terhadap keputusan pembelian motor chopper di AFR Seniman Custom Bike Anugrah Putra, Iqro; Vitaharsa, Leonardo Indra
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v1i2.392

Abstract

In study to determine product quality, brand image and price perception of purchasing decisions using multiple linear regression. The study was conducted by quantitative methods have population in study are AFR Seniman Kustom Bike consumers spread across the Greater Jakarta area. The sampling technique used was non-probability sampling and accidental sampling method. The distribution of this research instrument is 100 respondents and is carried out using a Likert Scale. The analysis is carried out through several stages such as testing classical assumptions (normality, heteroscedasticity, linearity and multicollinearity) using the SPSS version 28 application. Product quality significantly influences purchasing decisions. Meanwhile, brand image has no significant effect on purchasing decisions. And the price perception significantly influences the purchasing decision. So, it can be conclude that simultaneously product quality, brand image and price perception together influence purchasing decisions at AFR Seniman Kustom Bike.
Analisis kinerja keuangan sesudah dan sebelum di akuisisi Damayanti, Alfina; Ning Tiyas, Anggun Cahya Dwi; Wulan, Mei Asrining; Fadila, Riska Ayu
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 3 No. 1 (2024): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v3i1.504

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana kinerja keuangan PT. Kalbe Farma Tbk. Penelitian ini berdasarkan pada pendekatan deskriptif kuantitatif. Informasi dalam penelitian ini menggunakan data laporan keuangan tahunan PT Kalbe Farma Tbk periode 2009-2015 untuk mengetahui apakah terdapat perbedaan antara sebelum dan sesudah akuisisi dengan menggunakan analisis rasio keuangan, antara lain: Current Ratio, Quick Ratio, Debt to Rasio Ekuitas, Pengembalian Aset, ROE (Return on Equity) dan Perputaran Total Aset. Hasil analisis deskriptif menunjukkan bahwa rasio laporan keuangan mengalami penurunan setelah akuisisi. Dalam statistik Paired Samples T-test, ditemukan bahwa tidak ada perbedaan yang signifikan untuk semua rasio keuangan sebelum dan sesudah akuisisi. Dapat disimpulkan bahwa kinerja keuangan tidak dipengaruhi oleh akuisisi sebelum maupun sesudah akuisisi.
Pengaruh promosi, gaya hidup dan kemudahan penggunaan terhadap keputusan pembelian konsumen menggunakan jasa ShopeeFood pada Aplikasi Shopee Al-Farabi, Muhammad Riza; Parhusip, Austin Alexander
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 3 (2022): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v1i3.513

Abstract

Purchasing decisions are consumer behavior, both individuals and households, in making final purchases in the form of products for personal consumption. The purpose of this study is to identify and analyze how promotions, lifestyles and ease of use influence purchasing decisions using ShopeeFood services on the Shopee application (Case study: students of the main potential university). The technique used in sampling is Random Sampling with a sample size of 152 respondents based on the Slovin formula and for data processing using SPSS.25. Based on the results of the analysis, it can be seen that the three variables used in this study have a positive and significant influence on purchasing decisions. It can be concluded that the variation of factors between the variables of promotion, lifestyle and ease of use together are able to explain the influence on purchasing decisions and the rest is explained by other variables that are not studied or outside the model.

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