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TIRIS SUDRARTONO
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Jurnal Ekbis (Ekonomi & Bisnis)
Published by Politeknik Piksi Ganesha Bandung
ISSN : 23391839     EISSN : 27224082     DOI : https://doi.org/10.56689/ekbis.v10i2.628
Core Subject : Economy, Science, Education, Social,
Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other
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
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 130 Documents
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PENGARUH MODAL KERJA TERHADAP PROFITABILITAS PT CAMPINA ICE CREAM INDUSTRY Tbk YANG TERDAFTAR PADA BURSA EFEK INDONESIA Risa Ratna Gumilang
EKBIS (Ekonomi & Bisnis) Vol 9 No 1 (2021): Juni 2021
Publisher : POLITEKNIK PIKSI GANESHA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (658.266 KB) | DOI: 10.56689/ekbis.v9i1.405

Abstract

A company need to capable in order to make a good plan about the proper amount of working capital based on what needed by the company, because the succesfull and the failure of company’s management in processing the working capital very affected toward the profitabolity of company. The purpose of this research is to find out the influence of working capital toward profitability of PT Campina Ice cream Industry Tbk,the research method that used is a secondary data analysis method with the quantitative approach.population in this research is PT Campina Ice Cream industry Tbk and the sample that used is the data of finance report for period 2016 – 2019 that consist of balance sheet report and income statement. The statistic method that used are determination coeficient, correlation coefficient, and hypothesis testing using the T test. The result of this research showed that there’s an influence that not really significant between the working capital and profitability
STRATEGI INOVASI DAN PEMANFAATAN TEKNOLOGI UNTUK DAYA SAING USAHA Muhammad Iffan Muhammad
EKBIS (Ekonomi & Bisnis) Vol 8 No 2 (2020)
Publisher : POLITEKNIK PIKSI GANESHA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.694 KB)

Abstract

This research aims at investigating the impact of innovation strategy and technology utilization on business competitiveness. The quantitative method was implemented by using multiple regression, correlation coefficient, determination coefficient analysis, and hypothesis testing using the classical assumption test. Saturated sampling was also applied as a sampling method by distributing questionnaires to 30 business actors in various distribution shops in Bandung, Indonesia. The results indicated that innovation strategy and use of technology have significant effects on business competitiveness simultaneously. Partially, innovation strategy has a significant effect on business competitiveness, while use of technology has no significant effect on business competitiveness. These results reveal that innovation and technology utilization can provide significant opportunities for business owners to improve, maintain, and develop their business, such as creating trending product designs and utilizing internet promotion channels to various social media. Further research is also needed to understand the strategy innovation and technology that can affect other aspects such as business performance, development, and success.Keywords: Innovation Strategy, Use of Technology, Business Competitiveness
A PERANCANGAN SISTEM INFORMASI PENJUALAN BERBASIS WEB PADA RAHAYU PHOTO COPY DENGAN METODE MySQL Mohammad Ahmadar Amri; Perwito
EKBIS (Ekonomi & Bisnis) Vol 9 No 1 (2021): Juni 2021
Publisher : POLITEKNIK PIKSI GANESHA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (804.495 KB) | DOI: 10.56689/ekbis.v9i1.418

Abstract

The research aims to build a sales information system on the Rahayu Photo Copy based on the web. The system was developed using the PHP programming language using MySQL as a database. The method of data collection is done by way of interviews, observation, and coupled with a study of the library which has a connection with the problems faced. While the research method used is the descriptive qualitative research with the Waterfall model development system. From research conducted, found problems such as; 1) Often lost transaction notes, 2) not regularly structured sales transactions, and 3) Manual recording is not neat, resulting in difficulties in recording transactions and also errors in recording the end of month reports. The effort to solve this problem is by creating a web-based sales information system using MySQL. Keyword: Design of information system, Purchasing, Raw materials, MySQL.
PERANCANGAN SISTEM INFORMASI AKUNTANSI PENGAJUAN ANGGARAN BIAYA BERBASIS WEB DI KANTOR XXX Fajrin Ramdani Fajrin Ramdani; Gunardi Gunardi; Yuda Syahidin yuda
EKBIS (Ekonomi & Bisnis) Vol 9 No 2 (2021): Desember 2021
Publisher : POLITEKNIK PIKSI GANESHA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (631.11 KB) | DOI: 10.56689/ekbis.v9i2.420

Abstract

This study aimed to determine the constraints, designing, and assist in the process of preparing the budget realization report using Microsoft Visual Basic.Net Programming language. The method used in this study of descriptive and qualitative methods development of the V-Model and engineering data collection through the method of observation and interviews. From the research finding some problem, including 1) The input data is still done manually by only using Microsoft Excel, so that the process of drafting the report realization of the less efficient 2) There are no special systems in the preparation of the report realization of the budget Therefore, the author of designing information system accounting the report realization of the budget programming Microsoft Visual Basic.Net by using the Microsoft Access. Contribution this research provided 1) With the information system accounting to the realization of the knowledge and training for the financial to run it. 2) information system that has been made by the authors of this to be used as materials for the development of the system further and can be developed at the network to facilitate in the preparation of the report realization of the budget. Keywords: Information System Accounting, The Realization Of The Budget, V-Model
PENGARUH KOMPENSASI TERHADAP KOMITMEN ORGANISASI Marnoto -
EKBIS (Ekonomi & Bisnis) Vol 9 No 2 (2021): Desember 2021
Publisher : POLITEKNIK PIKSI GANESHA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (139.281 KB) | DOI: 10.56689/ekbis.v9i2.427

Abstract

Lecturers are one of the pillars that determine the success of educational activities at universities. The existence of lecturers must always be given serious attention, considering that the success of the learning process is very difficult to achieve if the role of the lecturer is marginalized. Components that support the success of the learning process, lecturer performance must be maintained and improved. This study aims to analyze the effect of compensation on organizational commitment at the Ariyanti Academy of Secretary and Management. The method used in this research is a survey approach and the nature of this research is explanatory research (explanation). The number of samples in this study was 61 lecturers, using the total sampling technique (population = sample). The data analysis method used is path analysis using SPSS software. The results showed that compensation has a positive and significant effect on organizational commitment. Keywords: Compensation, Commitment, and Organization
PENGARUH PANDEMI COVID-19 TERHADAP PRODUKTIVITAS, ETOS KERJA DAN MOTIVASI KARYAWAN SELAMA BEKERJA DI RUMAH (WFH) Nuniek Dewi Pramanik
EKBIS (Ekonomi & Bisnis) Vol 9 No 2 (2021): Desember 2021
Publisher : POLITEKNIK PIKSI GANESHA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.311 KB) | DOI: 10.56689/ekbis.v9i2.450

Abstract

This study aims to know the impact of the Corona or Covid-19 Virus on work ethic, productivity and employee motivation. Besides, it is motivated by the Covid-19 Virus which is indirectly changes the work patterns of employees or labor both in the scope of government, agencies, the private sector, and others. One effect is working at home or WFH. Thus, the readers can understand how the Covid-19 Virus pandemic affects employee or workforce performance. This study has implications for businesses that want to know the measurement of the work from home (WFH) policies effectiveness. This study used descriptive qualitative and conducted literature studies either through journals, books, websites, and several other literary media. The results showed that the Covid-19 Virus pandemic had an influence on work productivity, work ethic, and motivation of employees or labor. On the other hand, the influence is based on several factors based on the employee attitudes during or when working. Keywords: The Effect of Covid-19, Work from Home (WFH), Motivation, Productivity, and Work Ethic.
ANALISA ANALISA KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN (PBB) DI DESA PADAMUKTI TAHUN 2017 – 2020 Satria Supriatna
EKBIS (Ekonomi & Bisnis) Vol 9 No 1 (2021): Juni 2021
Publisher : POLITEKNIK PIKSI GANESHA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (825.861 KB) | DOI: 10.56689/ekbis.v9i1.456

Abstract

Abstract Thiis study aims to determine (1) to determine the effect of motivation, fiscal services and tax sanctions through financial conditions on taxpayer compliance (2) land and building tax compliance in Padamukti village in 2017-2020, (4) obstacles in realizing mandatory compliance land and building tax in Padamukti village, and (5) how to overcome obstacles to compliance with land and building taxpayers in Padamukti village. This study uses a qualitative descriptive research design. Data were collected by documentation and interview methods. The data analysis technique used is descriptive qualitative. The results of the study show that (1) it is proven to be a motivation, tax authorities and tax sanctions through financial conditions have no significant effect on taxpayer compliance (2) tax compliance. Land and building tax compliance in Padamukti village in 2017-2020, namely 2017 (59% ), 2018 (58%), 2019 (53%) 2020 (53%). (3) The obstacles experienced in realizing the compliance of land and building taxpayers in Padamukti village are the lack of understanding and awareness of taxpayers, and the level of income of taxpayers. (4) The way to overcome obstacles in realizing taxpayer compliance and building is by providing socialization to taxpayers, and by checking tax rates. Keywords : tax compliance earth and building
EFEKTIVITAS EFEKTIVITAS PEMUNGUTAN PAJAK BUMI DAN BANGUNAN DALAM PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) DI DESA PADAMUKTI hadian nurdiana
EKBIS (Ekonomi & Bisnis) Vol 9 No 2 (2021): Desember 2021
Publisher : POLITEKNIK PIKSI GANESHA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (164.793 KB) | DOI: 10.56689/ekbis.v9i2.474

Abstract

AbstrakTujuan dari penelitian ini adalah untuk mengetahui Efektifitas Pemungutan Pajak Bumi, Bangunan, dan Retribusi Daerah yang telah dilakukan oleh Badan Pendapatan Daerah Desa padamukti. Retribusi daerah sebagai salah satu upaya untuk mewujudkan otonomi daerah yang luas, nyata dan bertanggung jawab. Sumber data diperoleh dengan menggunakan teknik purposive sampling, selanjutnya mencari tambahan data dari informan yang direkomendasikan oleh key informan, Analisis data yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif, yaitu penelitian yang bertujuan untuk menberikan gambaran serta penjelasan tentang variable yang diteliti. Analisis data model interaktif dari Miles dan Huberman, yang di awali dengan proses pengumpulan data, penyederhanaan data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukan bahwa Efektivitas Pemungutan Pajak Bumi dan Bangunan Dalam Peningkatan Pendapatan Asli Daerah (PAD) Di desa Padamukti dari segi input sudah berjalan dengan baik karena semua persyaratan perpajakan di input kedalam system yang bias di akses secara online. Berkenaan dengan waktu dalam meng input persyaratan proses administrasi pembayaran pajak sudah sesuai dengan perencanaan SOP. Berdasarkan hasil penelitian diketahui bahwa dari segi proses sudah berjalan baik, namun Efektivitas dalam waktu menunjukan bahwa proses pengolahan data belum sepenuhnya sesuai perencanaan SOP, dikarenakan sumberdaya manusia yang belum paham tentang tata aturan yang sudah diterapkan oleh pihak (BAPEDA) dan tidak efektivnya proses bekerja yang tidak disiplin terhadap waktu dan target yang telah ditetapkan, sehingga pekerjaan terkadang masih menumpuk dan tidak selesai pada waktu yang ditentukan, sehingga banyak perubahan data wajib pajak yang tidak terinput sesuai persoalanya. Berdasarkan hasil penelitian diketahui bahwa dari segi output sudah berjalan dengan baik tapi masih ada beberapa hal yang harus dibenahi dari segi pemangku penanggung jawab yaitu (BAPEDA) dan pihak yang terkait agar masyarakat lebih berantusias dalam melaksanakan kewajibanya.
Penerapan Kriteria Sistem Jaminan Halal HAS 23000 Pada PT. Chiayo Sehat Indonesia Sri Ayu Sri Ayu Parwati
EKBIS (Ekonomi & Bisnis) Vol 9 No 1 (2021): Juni 2021
Publisher : POLITEKNIK PIKSI GANESHA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (581.173 KB) | DOI: 10.56689/ekbis.v9i1.476

Abstract

Indonesia is one of the countries with the largest number of Muslims in the world. As a country with a Muslim majority population, the Muslim community needs an institution that becomes a reference or reference regarding issues regarding the laws of Islamic law. The Muslim community must guarantee this with regulations made through the Halal Assurance System. PT. Chiayo Sehat Indonesia is one of the businesses that provides halal-certified healthy food in Bandung. The importance of halal certification or halal label obtained makes PT. Chiayo has an obligation to implement a Halal Assurance System. The method used to analyze food halalness in this business is the Halal Assurance System (HAS) 23000. The purpose of this study is to determine the procedure for obtaining the MUI halal certificate and the application of the criteria for the HAS 23000 halal guarantee letter at PT. Chiayo Healthy Indonesia. This research begins by observing the field conditions of PT. Chiayo Healthy Indonesia. In collecting data used are interviews and documents. After knowing the field conditions, a halal assurance system is prepared and implemented. The halal assurance system has eleven criteria. These criteria are used as a reference for the issuance of halal certificates and production implementation guidelines. Observations on eleven aspects of halalness in HAS 23000, namely (1) Halal Policy, (2) Halal Management Team, (3) Training, (4) Materials, (5) Products, (6) Product Facilities, (7) Written Procedures for Critical Activities , (8) Traceability, (9) Handling of Products that do not Meet the Criteria, (10) Internal Audit, (11) and Management Review. Keywords: Halal Assurance System, Healthy Food, Halal
THE EFFECT OF SERVICE PRICE SETTING ON PROFITABILITY IN PT PSIKOLOGI BAGI BANGSA BANDUNG HASBI BASITH SUKARNO; Nursausan
EKBIS (Ekonomi & Bisnis) Vol 9 No 1 (2021): Juni 2021
Publisher : POLITEKNIK PIKSI GANESHA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (493.711 KB) | DOI: 10.56689/ekbis.v9i1.479

Abstract

This study has a goal to analyze the determination of the selling price of servicer to improve profitability in PT Psikologi Bagi Bangsa Bandung. The research method used is descriptive research method with quantitative approachment. Data analysis techniques used are normality test, correlation coefficient, coefficient of determination, simple linear regression analysis. Methods of data collection used by means of observation, interviews, literature review, and websites that have a close relevance to the subject matter. From the research conducted, it turns out the rise and fall of profit gained is influenced by the large or small selling price owned. It was proved by the results of correlation test conducted showed 0.939 results, meaning that the two variables in the test have a very close relationship. And obtained by result of linear regression analysis Y = 34097301,901 + 49,372X. The suggestion given by the researcher is Selling Price is important decision of company in strategy of increase its sale. It is advisable to the company, in addition to looking at market prices it should also be noted how the operating and investment costs are covered so as to produce a relatively steady and profitable return. Keywords: Selling price, Profitability.

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