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Contact Name
TIRIS SUDRARTONO
Contact Email
tiris.sudrartono@gmail.com
Phone
+628981941984
Journal Mail Official
Jurnal.ekbis@piksi.ac.id
Editorial Address
Jalan Jendral Gatot Subroto No. 301 Bandung
Location
Kota bandung,
Jawa barat
INDONESIA
Jurnal Ekbis (Ekonomi & Bisnis)
ISSN : 23391839     EISSN : 27224082     DOI : https://doi.org/10.56689/ekbis.v10i2.628
Jurnal EKBIS (Ekonomi dan Bisnis) Politeknik Piksi Ganesha terbit dua kali setahun pada bulan Juni dan Desember. Versi cetak 2012 terbit pertama dengan ISSN 2339-1839. Jurnal ini memuat karya ilmiah berupa hasil penelitian, kajian analisis, penerapan teori dan pembahasan berbagai masalah yang berkaitan dengan ekonomi dan bisnis. Ruang lingkup/bidang studi meliputi akuntansi, perpajakan, manajemen keuangan, manajemen pemasaran, manajemen bisnis, manajemen operasional, manajemen strategi, manajemen risiko, manajemen syariah, kewirausahaan, dan perekonomian Indonesia
Articles 8 Documents
Search results for , issue "Vol 7 No 2 (2019)" : 8 Documents clear
PENGATURAN PENETAPAN (PENARIKAN) PAJAK ATAS TRANSAKSI JUAL BELI MELALUI ELEKTRONIC COMMERCE DALAM KAITANNYA DENGAN UU NO 28 TAHUN 2007 DAN UNCITRAL MODEL LAW OF ECOMMERCE 1996 DADANG YUSUF JUHAENI DADANG YUSUF JUHAENI
EKBIS (Ekonomi & Bisnis) Vol 7 No 2 (2019)
Publisher : POLITEKNIK PIKSI GANESHA

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Abstract

The purpose of this study is to observe and know the supervision of tax collection and the authority of Indonesian taxation to collect taxes on sale and purchase transactions using e-commerce transactions according to Indonesian laws involving cross-country which can increase state revenue in the context of financing development where Indonesia has made taxation agreements with other countries. The method used is descriptive analytical and qualitative juridical with collection techniques data using document studies and interviews. The results are aimed at collecting taxes on buying and selling transactions, there needs to be supervision, especially for buying and selling transactions conducted through e-commerce, including supervision in Value Added Tax (PPN), based on the provisions of Article 11 of the 1945 Constitution, the legal position of the tax treaty is the same as the National Law such as the Law on Income Tax. The legal position of the tax treaty is no higher than the National Taxation Law. Thus it is concluded that a tax collection system is an essential function of the state, a function that is needed for the continuation or survival of the state, so that the consequences are that the tax is a means used by the state for the purpose of collecting and putting as much money into the state treasury, which in the taxation literature called the function of the budgeter, where the tax collection is used to increase state revenue in the framework of development financing, so that transactions through e-commerce are a large tax potential for state revenue in the context of development.
PENGARUH KREATIVITAS PRODUK TERHADAP PENINGKATAN VOLUME PENJUALAN DI CV. OKEY TEHNIK BANDUNG DIAN CANDRA FATIHAH DIAN CANDRA FATIHAH; CHANDRA FIRMANSYAH CHANDRA FIRMANSYAH
EKBIS (Ekonomi & Bisnis) Vol 7 No 2 (2019)
Publisher : POLITEKNIK PIKSI GANESHA

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Abstract

This study aims to find out the effect of product creativity on increasing sales volume in CV. Okey Tehnik. The research method which used a quantitative method with techniques of data collection used by means observation, interviews and questionnaires that have relation with the primary issue, and to see the relation two variables used test analysis techniques validity of data, reliability test, simple linear regression analysis, correlation analysis, the coefficient of determination. The results showed that there was a significant influence between product creativity on increased sales volume in CV. Okey Tehnik of 35.4% and 64.4% were influenced by other factors. This showed that the hypothesis was proven to be a positive influence between product creativity and sales volume. The advice that can be given is that there are a number of employees targeted to succeed punctual and maximum. And also need additional facilities or production equipment and expansion of production sites to be more comfortable.
PENGARUH PENGALAMAN KERJA, PROMOSI JABATAN DAN MOTIVASI TERHADAP KINERJA KARYAWAN PT. BHUMIADYA INDONESIA BANDUNG DRAJAT SULISTIYONO DRAJAT SULISTIYONO
EKBIS (Ekonomi & Bisnis) Vol 7 No 2 (2019)
Publisher : POLITEKNIK PIKSI GANESHA

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Abstract

This study aims to determine and analyze the effect of work experience, job promotions, and work motivation to influence the performance of employees at PT. Bhumiadya Indonesia, Padalarang. Analysis of the influence of variables using multiple regression analysis with simple random techniques. The results of the study illustrate that all variables have less influence on employee performance except the compensation variable. The results of this study can be a reference for various parties to improve employee performance. For this reason, attention needs to be paid to work experience in the organization. Besides that, it is also necessary to continuously develop employee through promotion of position and motivation towards employees.
IMPLEMENTASI PRINSIP GOOD GOVERNANCE DAN PERANANNYA DALAM PROSES KEPAILITAN FAKHRURRAZI FAKHRURRAZI
EKBIS (Ekonomi & Bisnis) Vol 7 No 2 (2019)
Publisher : POLITEKNIK PIKSI GANESHA

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Abstract

This study aims to determine the implementation of the principles of good governance and its role in the bankruptcy process. This research method is quantitative. The results showed that corporate governance with the basic principles of good corporate governance, companies that apply the principles of good corporate governance have healthy business prospects, consistent implementation has the potential to resolve the company's obligations to its creditors and Islamic bankruptcy legal principles basically provide protection to debtors and creditors, but it indicates protection to creditors takes precedence over debtors.
PENGARUH IKLIM ORGANISASI TERHADAP KINERJA PEGAWAI PADA PT. DAYA ANUGRAH MANDIRI FUAD SYAKIR FUAD SYAKIR
EKBIS (Ekonomi & Bisnis) Vol 7 No 2 (2019)
Publisher : POLITEKNIK PIKSI GANESHA

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Abstract

This research was aimed to determine the influence of organizational climate and the employees’ performance at PT. Daya Anugrah Mandiri. The research method used was Based on this frame of thinking we can make the following hypothesis: organizational climate influence the Division of FATB & ASS employees’ performance at PT. Daya Anugrah Mandiri Head Office directly and indirectly. Descriptive analysis used for analize respondents response and Path analysis for influence. The used test for the research instrument is the validity test and reliability test. To change data in ordinal form, the degree of its measurement is increased in order to be interval data by using the method of Succesive interval. The outcome of this research are: In general, organizational climate at Division of FATB & ASS at PT. Daya Anugrah Mandiri Head Office have good Qualification and employees performance have high qualification. Statistic test show that organizational climate influence the Division of FATB & ASS employees’ performance at PT. Daya Anugrah Mandiri Head Office directly and indirectly.
EFEKTIFITAS PELATIHAN TERHADAP KINERJA AGEN PADA DIVISI EKSEKUTIF ASURANSI JIWA BERSAMA (AJB) BUMI PUTERA 1912 BANDUNG IMAS ROSITAWATI IMAS ROSITAWATI
EKBIS (Ekonomi & Bisnis) Vol 7 No 2 (2019)
Publisher : POLITEKNIK PIKSI GANESHA

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Abstract

The aim of reseach are 1). To analyze as far as knowledge about insurance, attitude to confront client, skill to selling polis and effectiveness trainning in knowlarge dimention, attitude, skill as simultaneous effect to agency performance. This research serve quantitative approach and data gathering technique is questioner with the data analysis used path analysis. The result of this research is there’s no significance affect of the knowlarge of insurance products toward improvement of agent performance. On the contrary, there is significance affect on the agent attitude in communicating with client and the skill in selling insurance product toward improvement of agent performance. This conditions lead to the new diagram which eliminated the knowladge of insurance product variabels. The other variabel which would have been affecting the agent performance is social economic of agent. The summary which can be explained is the agent trainning stay at ineffective condition, and still needs improvement especially in knowledge aspect. The recomendation to the management trainee are (1) To improve quality of knowlarge aspect of the agent by training (2)To carry out monthly discussion among agencies about the development of product to improve product knowlarge of agent (3) Agent should be a professional workers which a full responsibility in graining a number of target.
PENGARUH KUALITAS PRODUK IM3 TERHADAP TINGKAT KEPUASAN PELANGGAN PADA PT. TECHNOMAS INTERNUSA CABANG XXX KASINO MARTOWINANGUN KASINO MARTOWINANGUN; DERENA PURWANINGSIH DERENA PURWANINGSIH
EKBIS (Ekonomi & Bisnis) Vol 7 No 2 (2019)
Publisher : POLITEKNIK PIKSI GANESHA

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Abstract

This research aimed to determine the effect of quality Im3 products to the level of customer satisfaction at PT. Technomas Internusa Branch XXX. The methods used in this research was observation and questionnaires, and then tested the truth with the scientifically theory then concluded. The results of analysis this research indicate that of coefficient determination show the influenced very strong between product quality and the level of customer satisfaction that is 87,6% and the remaining 12,4% is influenced by other factors not examined in this research. The suggestions submitted to the company are to constantly improve product quality especially on signal strength and to expand network coverage improving customer satisfaction, as well as improving product performance to avoid interruption when used, and maintain customer satisfaction when communicating using Im3 products.
PENGARUH KREDIT MACET TERHADAP PENDAPATAN BANK PT BPR BANDUNG KIDUL PERIODE TAHUN 2012-2016 KOMARUDIN; MUTIA RAHAYU GUMULYA MUTIA RAHAYU GUMULYA
EKBIS (Ekonomi & Bisnis) Vol 7 No 2 (2019)
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Abstract

This research aimed to know the influence of non performing loan to the revenue at PT BPR Bandung Kidul the periode 2012-2016. The type of this research is method quantitative descriptive analysis. The technique of analysis data was used Test Data Normality method, the correlation analysis of pearson product moment, analysis simple linier regression relations , coefficient of determinations, and T-test. The technique of collecting data used observation, interview, and literature study. The result showed a very strong and positive relationship with a correlation coefficient of 0,883 or 88,3% Meanwhile, the coefficient of determination 0,780 or 78%, meaning that is the non performing loan contributed 78% to income . T-test showed a significant influence was shown by tcount = 3,528 > ttable = 2,353. The Suggestions of this research is in the settlement of problem loans, it is suggested that good cooperation between the customer, bank and third party that assist in settling the non performing loans.

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