Jurnal Riset Ekonomi dan Bisnis Mahasiswa : Brainy
Jurnal Ekonomi dan Bisnis (Brainy) adalah jurnal ilmiah dari Fakultas Ekonomi dan Bisnis, Universitas Pasundan yang memiliki tujuan sebagai media pertukaran informasi untuk mewadahi pemikiran ilmiah para mahasiswa, akademisi, maupun peneliti pada bidang Ilmu Akuntansi, Ekonomi dan Manajemen. Jurnal ini menerbitkan makalah penelitian atau artikel ilmiah teoritis dan empiris kekinian mengikuti isu-isu kontemporer dibidang ekonomi,bisnis dan keuangan yang sedang berkembang.
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71 Documents
<![CDATA[ANALISIS BEBAN KERJA PADA PT. BPR SUBANG GEMI NASTITI (PERSERODA) KANTOR PUSAT OPERASIONAL DI KOTA SUBANG ]]>
<![CDATA[Ina Ratnamiasih]]>;
<![CDATA[Widi Andini]]>
<![CDATA[ Jurnal Riset Mahasiswa Vol 4 No 1 (2023): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Juni 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pasundan ]]>
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DOI: 10.23969/brainy.v4i1.54
<![CDATA[This study aims to find out how to analyze workload in an effort to improve employee performance. The research method used is a qualitative method. Data collection techniques used are observation, interviews, and literature study. Descriptive data analysis with workload calculations using the Nasa TLX approach. The results showed that the workload at PT. BPR Subang Gemi Nastiti is high. Factors that cause this are the company's target which is too high and the lack of number of employees in the marketing division. The recommendations put forward include providing training, increasing the number of employees, improving work methods for time efficiency, and improving the reward system to motivate employee performance]]>
<![CDATA[PENERAPAN PSAK 109 PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) KOTA KEDIRI ]]>
<![CDATA[Haji, Verona]]>;
<![CDATA[Nurdiwaty, Diah]]>;
<![CDATA[Sugeng, Sugeng]]>
<![CDATA[ Brainy: Jurnal Riset Mahasiswa Vol 4 No 2 (2023): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pasundan ]]>
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DOI: 10.23969/brainy.v4i2.70
<![CDATA[This research is motivated by an incident where an ZIS management institution in its operation cannot be sure that the record of its financial statements is in accordance with PSAK 109. This can lead to lack of public trust in ZIS instuitional manage for managing assets of muzzaki that has to be canneled to groups who are entitle to received it mustahiq (groups entitled to receive). Because this is one of the obligation of Muslims to always draw closer to Allah SWT. The purpose of this study is to analyze the application of PSAK 109 ZIS to the National Zakat Agency (BAZNAS) in Kediri City. This research uses a qualitative approach with a case study method. Technique that to collect the data is utilized by field research techniqiue and library research. The data analysis technique that used are by Miles and Huberman technique. The validity test of the finding using triangulation of data sources. From the results of this study it can be concluded that the National Amil Zakat Agency (BAZNAS) in Kediri City has not fully implemented PSAK 109 in the process of recording its financial statements.]]>
<![CDATA[Analisis Implementasi ISAK 35 Pada YPI Ulil Albab Ar-rohman Kediri ]]>
<![CDATA[Larasati, Putri]]>;
<![CDATA[Nurdiwaty, Diah]]>;
<![CDATA[Kurniawan, Andy]]>
<![CDATA[ Brainy: Jurnal Riset Mahasiswa Vol 4 No 2 (2023): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pasundan ]]>
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DOI: 10.23969/brainy.v4i2.71
<![CDATA[This research is motivated by the problem of quality education that is not evenly distributed in urban and rural areas. School is an institution that can realize quality education. Yayasan Pendidikan is one of the legal entities that can help realize quality education that is evenly distributed in each region. In its operations, the Foundation obtains resources from givers who do not expect a return on the funds that have been donated. Therefore, the Foundation needs to make reliable and relevant financial statements to account for the funds that have been received in accordance with applicable Financial Accounting Standards. The location of this research is located at the Ulil Albab Ar-rohman Islamic Education Foundation located on Jl. Patimura No. 37, Sambi Village, Ringinrejo District, Kediri Regency, East Java Province. This study aims to determine the application of ISAK 35 in the Financial Statements of YPI Ulil Albab Ar-rohman Kediri. The method used in this research is a qualitative case study where in this case the researcher goes directly into the field to find out directly how the application of ISAK 35 in the Foundation's financial statements. The data collection technique used is a technique according to Miles and Huberman. Test the validity of findings using observation extension and data triangulation. The results of the study stated that YPI Ulil Albab Ar-rohman Kediri has not applied ISAK 35 at all in the presentation of the Foundation's financial statements because the constraints of incoming information are still very minimal.]]>
<![CDATA[Pengaruh Ulasan Pelanggan Daring dan Berbagi Pengetahuan Konsumen pada Keputusan Pembelian di TikTok Shop ]]>
<![CDATA[Febiani, Tyas]]>;
<![CDATA[Sari, Kartika]]>;
<![CDATA[Slamet , Slamet]]>
<![CDATA[ Brainy: Jurnal Riset Mahasiswa Vol 4 No 2 (2023): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pasundan ]]>
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DOI: 10.23969/brainy.v4i2.72
<![CDATA[Society prefers to utilize the media in the process of selecting the products they will buy, this will affect the different impressions and perceptions of consumers between purchasing offline and buying products online. The purpose of this study is to examine the impact of online customer reviews and consumer knowledge sharing on purchasing decisions at the TikTok Shop. The population in this study are TikTok Shop users who are domiciled in Central Java. In this study, a questionnaire was employed as a data collecting tool. The number of samples in this study were 200 respondents. The research's analytical method is multiple linear regression analysis and processed using SPSS version 25. The results of the study partially show that online customer reviews have a positive influence on purchasing decisions at TikTokShop, and sharing consumer knowledge also has a positive influence on purchasing decisions at TikTokShop. Simultaneously the results show that online customer reviews and consumer knowledge sharing have a positive influence on purchasing decisions on TikTokShop.]]>
<![CDATA[Pengaruh Literasi Digital dan Orientasi Kewirausahaan Terhadap Kinerja Usaha Di Sentra Industri Rajut Binong Jati Bandung ]]>
<![CDATA[Kartika, Dewi]]>;
<![CDATA[Ratnamiasih, Ina]]>
<![CDATA[ Brainy: Jurnal Riset Mahasiswa Vol 4 No 2 (2023): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pasundan ]]>
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DOI: 10.23969/brainy.v4i2.74
<![CDATA[This study aimed to determine the effect of Digital Literacy and Entrepreneurial Orientation on Business Performance both simultaneously and partially at the Binong Jati Knitting Industrial Center Bandung. The research method used was descriptive and verification methods with a sample size of 201 respondents. Meanwhile, the data collection techniques used in this research are observation, interviews and distributing questionnaires. The analytical methods used include multiple linear regression, multiple correlation and coefficient of determination. The results of this research show that there is a positive and significant influence simultaneously and partially. Simultaneously the effect of Digital Literacy and Entrepreneurial Orientation on Business Performance) is 71,6%, while partially Digital Literacy has an effect on Business Performance has an effect of 53,2% and Entrepreneurial Orientation influence on Business Performance gives an effect of 18,4% it can be concluded that Digital Literacy and Entrepreneurial Orientation have a significant influence on Business Performance at Binong Jati Knitting Industrial Center Bandung.]]>
<![CDATA[DAMPAK STRUKTUR MODAL TERHADAP PROFITABILITAS PERUSAHAAN (STUDI KASUS PT SRI REJEKI ISMAN TBK TAHUN 2017-2022) ]]>
<![CDATA[Hermawan, Muhammad]]>
<![CDATA[ Brainy: Jurnal Riset Mahasiswa Vol 4 No 2 (2023): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pasundan ]]>
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DOI: 10.23969/brainy.v4i2.75
<![CDATA[The purpose of this study is to determine the impact of capital structure on company profitability. The method used in this research uses quantitative methods with a descriptive approach, the type of data used in this study is quantitative data. The data source used in this study is secondary data. Secondary data is a source of research data obtained by researchers indirectly through intermediary media obtained. Secondary data is a source of research data obtained by researchers indirectly through intermediary media obtained. The technique of collecting research data is by documentation method. The data sources used in this study are from the Indonesia Stock Exchange (IDX) and annual financial reports. Population is a generalization consisting of objects / subjects that have certain qualities and characteristics that are determined by researchers to be studied and then drawn conclusions. The results of a simple regression analysis test using a partial t test showed a capital structure value of 0.201 which is greater than the predetermined significance therapy of 0.05, then this has no significant relationship or influence on the dependent variable y profitability, then in this variable H0 is accepted and Ha is rejected. The cause of no significance or no influence or relationship of capital structure variables on profitability can be caused by other variables not mentioned in this study and various other internal and external factors that have nothing to do with this study.]]>
<![CDATA[PENGARUH DIVIDEND PAYOUT RATIO DAN DIVIDEND YIELD TERHADAP HARGA SAHAM PADA INDEKS LQ45 ]]>
<![CDATA[Bagaskara, Doni]]>;
<![CDATA[Rohmadi, Rohmadi]]>
<![CDATA[ Brainy: Jurnal Riset Mahasiswa Vol 4 No 2 (2023): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pasundan ]]>
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DOI: 10.23969/brainy.v4i2.77
<![CDATA[This research aims to determine the effect of dividend payout ratio and dividend yield on stock prices in the LQ45 Index. This research uses quantitative methods, the research object uses secondary data from 45 companies listed on the LQ45 Index in 2023, this research uses a sample collection technique model with non-probability sampling or non-random sampling. The data source comes from IDX Company LQ45 2023 data and documents on the Indonesia Stock Exchange (BEI). The analysis process uses multiple regression analysis of cross section data assisted by SPSS 2023. The results of this study state that the dividend payout ratio has no effect on stock prices, while the dividend yield has a positive effect on stock prices.]]>
<![CDATA[REFLECTION OF NON-MATERIAL VALUES BEHIND TAKJIL ACCOUNTING PRACTICES: A STUDY OF ISLAMIC ETHNOMETHODOLOGY ]]>
<![CDATA[Thalib, Mohamad]]>
<![CDATA[ Brainy: Jurnal Riset Mahasiswa Vol 4 No 2 (2023): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pasundan ]]>
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DOI: 10.23969/brainy.v4i2.78
<![CDATA[This research departs from the problem of the rise of accounting studies that focus on the corporate realm and ignore non-material values in it. This study aims to reveal the non-material values behind takjil accounting practices. This research uses the Islamic paradigm. The researcher chose this paradigm because the Islamic paradigm recognizes that accounting consists of material and non-material elements. The approach used in this study is Islamic ethnomethodology. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. The results of the study show that there are four accounting practices, namely cost accounting incurred by donors and mosque administrators, accounting for spiritual and emotional benefits obtained by donors when giving iftar at the mosque, simple accounting recording methods carried out by mosque administrators when receiving funds infaq from donors, and accountability for infaq costs provided by donors. The accounting practice is conditioned by non-material values in the form of sincerity, helping, and responsibility. The conclusion of this study reinforces that the essence of accounting is not only in the realm of companies but in everyday life, including when carrying out iftar activities at the mosque. Practiced accounting is not limited to material, but there are non-material values that play an essential role in shaping accounting practice.]]>
<![CDATA[Pengendalian Internal dan Good Corporate Governance: Upaya Pencegahan Fraud pada Perumda BPR Majalengka ]]>
<![CDATA[Krisniawan, Hendra]]>;
<![CDATA[Mutaqin, Muhammad Ilham Sukma]]>;
<![CDATA[Khoerulloh, Abd. Kholik]]>
<![CDATA[ Brainy: Jurnal Riset Mahasiswa Vol 4 No 2 (2023): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pasundan ]]>
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DOI: 10.23969/brainy.v4i2.79
<![CDATA[Fraud is a serious threat that can harm financial institutions such as Perumda BPR Majalengka. Fraud can appear in various forms, ranging from financial manipulation to acts of abuse of authority. This study aims to determine the extent to which internal control and good corporate governance can prevent fraud at Perumda BPR Majalengka. This study uses a descriptive method with a quantitative approach. The sample used in this study were 80 employees of Perumda BPR Majalengka. The results of this study indicate that internal control and good corporate governance have a significant positive effect on fraud prevention with a value of Fcount > Ftable (601.283 > 3.11) and a significant level of 0.000 or below the probability value of 0.05 (0.000 < 0.05). This study provides a clear view to company management regarding the importance of integration between effective internal control and the implementation of good corporate governance principles in fraud prevention efforts. They can use these findings as a foundation to develop stronger strategies in risk management and improve the overall integrity of the company.]]>
<![CDATA[PAJAK KEBISINGAN DI INDONESIA : IMPLEMENTASI DAN POTENSI PENERIMAAN NEGARA (STUDI KASUS BANDARA SOEKARNO-HATTA) ]]>
<![CDATA[Ilmi, Ghozi]]>;
<![CDATA[Azizah , Faridah]]>
<![CDATA[ Brainy: Jurnal Riset Mahasiswa Vol 5 No 1 (2024): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Juni 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pasundan ]]>
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DOI: 10.23969/brainy.v5i1.81
<![CDATA[Anything causing negative externalities should ideally incur compensation for the losses suffered by others, commonly known as Pigovian tax, as in the case of noise pollution. Noise pollution refers to any unwanted sounds causing discomfort and negative impacts on the health and safety of those exposed to it. Airports are among the main sources of noise pollution due to aircraft operations exceeding reasonable noise thresholds. The negative impacts of noise pollution, particularly on residents within the airport noise radius, should be compensated through a tax scheme, often referred to as airport noise tax. Many developed countries have implemented compensation about aircraft noise through taxes. This study aims to explore the feasibility and potential of implementing a noise pollution tax in Indonesia. The research employs a qualitative descriptive method with data collected through documentation, including the Environmental Impact Analysis of Soekarno-Hatta Cengkareng Airport in 2017 and previous studies. Using descriptive analysis, collected data is elucidated to provide clarity on the phenomenon of noise pollution tax compensation. In this study, tax calculation is based on quantifying aircraft noise, which is then correlated with the value of residential properties assessed using the hedonic pricing model to determine the tax payable for each aircraft's noise emissions. The study concludes that implementing a noise tax at airports holds significant revenue potential for the government, intended to compensate noise-affected areas, and could be implemented across airports throughout Indonesia.]]>
