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Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi (JAMBAK)
Published by PT. Berkah Digital Teknologi
ISSN : -     EISSN : 29629365     DOI : https://doi.org/10.58468/jambak
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
Membahas tentang Ilmu Manajemen dengan berbagai konsentrasi di antaranya adalah Manajemen Sumber Daya Manusia, Manajemen Keuangan, Manajemen Kesehatan, Manajemen Rumah Sakit, Akuntansi, Marketing, kewirausahaan, Komunikasi Bisnis, dan semua yang berhubungan dengan Ekonomi Bisnis dan manajemen. Analysis | Information Theory and Cryptography | Environmental sustainability | Modern Management | Bio informatics and other allied areas. Business studies | Human Resource Management | Organizational Behavior | Leadership | Strategic Management | Strategic Human Resource Management | Managing People and Organization | Managing Change | International Business | Management of Small Business | Entrepreneurship & Entrepreneurial Development | Management Science | Operations Management | Business Dynamics | Strategic Policy and Entrepreneurship | Managing Multinational Enterprise | Environmental Management | Public Institutions Management | Governance, Supply Chain Management, Hospitability Industry Management, Contemporary Issues in Management, and all other Management areas.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 36 Documents
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Analisis Perhitungan Pajak Penghasilan (PPh) Pasal 21 Terhadap Penghasilan Pengawai ASN Di SMPN 2 Susukanlebak Kabupaten Cirebon Mega Sintika; Yeyet daryati; Rusto Nawawi
Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi Vol 3 No 2 (2024): Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi (JAMBAK)
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58468/jambak.v3i2.185

Abstract

In 2022, significant changes occurred in the regulations regarding Article 21 Income Tax (PPh 21) for employees in government agencies, through Law Number 7 of 2021 and Minister of Finance Regulation Number 59/PMK.03/2022. However, there is a lack of clarity in the calculation procedures for Income Tax for Government Employees with Work Agreements (PPPK). This study aims to evaluate the calculation of PPh 21 on the fixed income of State Civil Apparatus (ASN) employees at SMP Negeri 2 Susukanlebak, Cirebon Regency in 2022 and to analyze the alignment of these calculations with the applicable tax regulations. The research method used is descriptive qualitative, with data collection techniques including observation, interviews, and documentation. The results of the study show that the PPh 21 calculations at SMP Negeri 2 Susukanlebak are in accordance with the applicable tax regulations, i.e., the gross income is reduced by job costs, pension contributions, and Non-Taxable Income (PTKP). However, the use of tax calculation applications needs further evaluation to ensure continued compliance with changes in tax regulations. This research contributes to the understanding of the implementation of PPh 21 in educational institutions and provides recommendations for evaluating the tax calculation application system used in government agencies. ABSTRAK Pada tahun 2022, terjadi perubahan signifikan dalam regulasi Pajak Penghasilan Pasal 21 (PPh 21) bagi pegawai di instansi pemerintah, melalui Undang-Undang Nomor 7 Tahun 2021 dan Peraturan Menteri Keuangan Nomor 59/PMK.03/2022. Namun, terdapat ketidakjelasan dalam prosedur perhitungan pajak bagi Pegawai Pemerintah dengan Perjanjian Kerja (PPPK). Penelitian ini bertujuan untuk mengevaluasi perhitungan PPh 21 terhadap penghasilan tetap Pegawai Aparatur Sipil Negara (ASN) di SMP Negeri 2 Susukanlebak, Kabupaten Cirebon pada tahun 2022 dan menganalisis kesesuaian perhitungan tersebut dengan regulasi yang berlaku. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif, dengan teknik pengumpulan data berupa observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa perhitungan PPh 21 di SMP Negeri 2 Susukanlebak sudah sesuai dengan peraturan perpajakan yang berlaku, yakni mengurangi penghasilan bruto dengan biaya jabatan, iuran pensiun, dan Penghasilan Tidak Kena Pajak (PTKP). Meskipun demikian, penggunaan aplikasi perhitungan pajak perlu dievaluasi lebih lanjut agar tetap sesuai dengan perubahan regulasi perpajakan yang terjadi. Penelitian ini memberikan kontribusi dalam pemahaman penerapan PPh 21 di instansi pendidikan serta memberikan rekomendasi untuk evaluasi sistem aplikasi perhitungan pajak yang digunakan di lingkungan instansi pemerintah.
Pengaruh Gaya Kepemimpinan Transformational Dan Motivasi Kerja Terhadap Kinerja Pegawai Negeri Sipil Pada Dinas Komunikasi Informatika Dan Statistik Kota Cirebon Dede Adi Pratama; Nur Alia Sumanti; Endah Budiastuti
Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi Vol 3 No 2 (2024): Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi (JAMBAK)
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58468/jambak.v3i2.134

Abstract

This study aims to analyze how much influence the transformational leadership style and work motivation have on the performance of civil servants at the Cirebon City Informatics and Statistics Communication Office. While the analysis method used is quantitative method with descriptive analysis. The population of civil servants at the Office of Communication Information and Statistics of the City of Cirebon amounted to 50 people. The collection techniques used in this study were documentation, observation and questionnaire. The analysis method used is validity test, reliability test, multiple linear regression, coefficient of determination, classical assumption test, partial t test and coefficient of determination test. The results of this study concluded that at the Cirebon City Informatics and Statistics Communication Office, the transformational leadership style is good, work motivation is effective. Transformational leadership style provides an influence of 27%, while for work motivation provides a high influence of 47.7%. With a correlation regression value of 0.830, it means that the contribution of transformational leadership style and work motivation is 83% to influence employee performance, meaning that the relationship is very strong. Others are influenced by other factors not examined in this study, such as workload, work stress, and others. ABSTRAK Penelitian ini bertujuan untuk menganalisa seberapa besarnya pengaruh dari gaya kepemimpinan transformasional dan motivasi kerja terhadap kinerja pegawai negeri sipil pada Dinas Komunikasi Informatika Dan Statistik Kota Cirebon. Sedangkan metode analisis yang digunakan adalah metode kuantitatif dengan analisis deskriptif. Jumlah populasi pegawai negeri sipil pada Dinas Komunikasi Informatika Dan Statistik Kota Cirebon berjumlah 50 orang. Teknik pengumpulan yang digunakan pada penelitian ini adalah dokumentasi, observasi dan angket. Metode analisis yang digunakan adalah uji validitas, uji reabilitas, regresi liniear berganda, koefisien determinasi, uji asumsi klasik, uji secara parsial t uji secara parsial dan uji koefisien determinasi.Hasil penelitian ini menyimpulkan bahwa pada Dinas Komunikasi Informatika Dan Statistik Kota Cirebon, gaya kepemimpinan transformational sudah baik, motivasi kerja sudah efektif. Gaya kepemimpinan transformational memberikan pengaruh sebesar 27%, sedangkan untuk motivasi kerja memberikan pengaruh yang tinggi yaitu sebesar 47,7%. Dengan nilai regresi korelasi sebesar 0,830 artinya kontribusi gaya kepemimpinan transformational dan motivasi kerja sebesar 83% untuk mempengaruhi kinerja pegawai artinya hubungannya sangat kuat. Lainnya dipengaruhi oleh faktor lain yang tidak di teliti dalam penelitian ini, seperti beban kerja, stres kerja, dan lainnya.
Analisis Perhitungan Pajak Kendaraan Bermotor Dan Bea Balik Nama Di Pusat Pengelolaan Pendapatan Daerah Wilayah Kabupaten Cirebon I Sumber Deny Pratama; Rusto Nawawi; Yeyen Parlina
Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi Vol 4 No 1 (2025): Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi (JAMBAK)
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58468/jambak.v4i1.184

Abstract

One source of income that makes a major contribution to Cirebon Regency is motor vehicle tax and transfer fees because many people use motorized vehicles, both two-wheeled and more. However, not all people comply with the tax burden that must be paid, among the causes is the absence of an image or estimate of how much the tax burden must be paid each tax due. This study aims to find out how to calculate motor vehicle tax and motor vehicle transfer fees at the Regional Revenue Management Headquarters for Cirebon I Sumber Regency. As for the realization of Motor Vehicle Tax revenue in 2020 with an ineffective assessment it only reached 73.22%, in 2021 with a very effective assessment it reached 104.04%, in 2022 with a very effective assessment it reached 103.24% and Motor Vehicle Name Transfer Fee receipts in in 2020 with an ineffective rating of only 75.89%, in 2021 with a very effective rating of 104.84%, in 2022 a very effective assessment of 101.36%. The analytical method used is descriptive qualitative analysis which is trying to describe a social phenomenon that is focused on solving problems in the present and the future. The results of the study show that the motor vehicle tax calculation system and motor vehicle transfer fees in P3DW Cirebon Regency are in accordance with West Java government regulations. It is better to evaluate the education or introduction to the public regarding how to calculate PKB and BBNKB so that it becomes easier, simpler, informative and innovative.
PENGARUH KUALITAS PELAYANAN PUBLIK TERHADAP KEPUASAN MASYARAKAT: (Studi Kasus Pelayanan e-KTP Pada Kantor Kecamatan Sukahaji Kab. Majalengka) Risma Kintiani; Endah Budiastuti; Winda Dwi Yanthi
Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi Vol 4 No 1 (2025): Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi (JAMBAK)
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58468/jambak.v4i1.186

Abstract

Service quality is a quality that shows the level of good or bad a type of service from the government (public sector) to individuals who can provide positive feedback, namely community satisfaction. This research aims to deterine the influence of service quality on community satisfaction at the Sukahaji sub-distric office; and knowing the service quality indicator that most dominantly influence community satisfaction at the Sukahaji sub-distric office. The method used is quantitative descriptive. The analysis in this study uses the independent variable, namely service quality, and the dependent variable, namely community satisfaction. The samples in this study were the Sukahaji village community, using the random sampling method of probability sampling. Data was collected by distributing questionnaires to the public, totaling 100 questionnaires. Looking at the test results that have been carried out to prove that service quality has a significant (partial) effect on community satisfaction at sig 0.000 <0.05. Service quality has an R-Square value contribution of 34,1% to the formation of variations in community satisfaction (Y), while the remaining 65,9% is explained by other factors outside the model. ABSTRAK Kualitas pelayanan adalah mutu yang menunjukkan tingkat baik maupun buruknya suatu jenis pelayanan dari pemerintah (sector public) kepada individu yang dapat memberikan feedback positif yaitu kepuasan masyarakat. Penelitian ini bertujuan untuk mengetahui Pengaruh kualitas pelayanan terhadap kepuasan masyarakat pada kantor kecamatan sukahaji; dan mengetahui indikator kualitas pelayananan yang paling dominan mempengaruhi kepuasan masyarakat pada kantor kecamatan sukahaji. Metode yang digunakan adalah deskriptif kuantitatif. Analisis pada penelitian ini memakai variabel independen yakni kualitas pelayanan serta variabel dependen yakni kepuasan masyarakat. Yang dijadikan Sampel pada penelitian ini ialah masyarakat desa sukahaji, memakai metode probability sampling secara randam sampling. Data dikumpulkan dengan cara mendistribusikan kuesioner kepada masyarakat yang berjumlah 100 kuesioner. Melihat Hasil uji yang sudah dilakukan membuktikan kualitas pelayanan memiliki pengaruh signifikan (secara parsial) terhadap kepuasan masyarakat atas sig 0,000 < 0,05. Kualitas pelayanan memiliki kontribusi nilai R-Square sebesar 34,1% terhadap pembentukan variasi nilai kepuasan masyarakat (Y), sedangkan sisa nya 65,9% dijelaskan oleh faktor lain diluar model.
Peran Risiko Geopolitik dan Ketidakpastian Kebijakan Ekonomi Amerika Serikat Terhadap Indeks Harga Saham Gabungan Aghnia Ayu B R; Siti Maryam N; Yuliani Sri R
Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi Vol 4 No 1 (2025): Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi (JAMBAK)
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58468/jambak.v4i1.191

Abstract

The purpose of this study is to determine how economic uncertainty and geopolitical risk in the United States affect the stock prices of the composite index. Furthermore, this study uses control variables such as Indonesian inflation, the rupiah/USD exchange rate, world oil prices, gold prices, and the Dow Jones index, as well as a simulation of the global financial crisis. The ARDL method was used from January 2000 to April 2020. All variables were transformed into natural logarithms. The evaluation results show that geopolitical risk and economic uncertainty in the United States negatively impact the stock prices of the composite index. Investors are waiting and monitoring the results due to uncertainty in US economic policy, including frequent changes in fiscal and monetary policy, and increasing geopolitical risk in the US. The composite stock price index is significantly influenced by the results of the evaluation of control variables, including the Dow Jones index, the rupiah/USD exchange rate, world oil prices, world gold prices, and crisis indicators; however, inflation does not have a significant impact. ABSTRAK Tujuan dari penelitian ini yaitu untuk mengetahui bagaimana ketidakpastian ekonomi serta risiko geopolitik di Amerika Serikat mempengaruhi harga saham indeks komposit. Selain itu, penelitian ini menggunakan variabel kontrol seperti inflasi Indonesia, nilai tukar rupiah/USD, harga minyak dunia, harga emas dan indeks Dow Jones, serta simulasi krisis keuangan global. Metode ARDL dipakai pada bulan Januari 2000 hingga April 2020. Seluruh variabel ditransformasikan ke dalam logaritma natural. Hasil evaluasi menperlihatkan bahwa risiko geopolitik dan ketidakpastian perekonomian di Amerika Serikat berdampak negatif terhadap harga saham indeks komposit. Investor menunggu dan memantau hasilnya karena ketidakpastian kebijakan ekonomi AS, termasuk seringnya perubahan kebijakan fiskal dan moneter, serta meningkatnya risiko geopolitik di AS. Indeks harga saham gabungan dipengaruhi secara signifikan oleh hasil evaluasi variabel kontrol antara lain indeks Dow Jones, nilai tukar rupee/USD, harga minyak pasar dunia, harga emas dunia serta indikator krisis; Namun, inflasi tidak memberikan pengaruh yang signifikan.
Pengaruh Kompetensi Tenaga Penguji Terhadap Frekuensi Uji Kendaraan Dan Dampaknya Terhadap Kepatuhan Pemilik Kendaraan Dikky Himawan; Wawat Hermawati; M. Anisul fata
Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi Vol 4 No 1 (2025): Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi (JAMBAK)
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58468/jambak.v4i1.192

Abstract

This research aims to analyze the competence of the test personnel on the frequency of vehicle tests and their impact on vehicle owner compliance in the Technical Service Unit (UPT) of Cirebon City Motorized Vehicle Testers. This study uses regression analysis and mediation test to examine the effect of the competency variables of the test personnel and the frequency of vehicle testing on vehicle owner compliance. Data were taken from vehicle test records and interviews with vehicle owners as many as 98 respondents. The results of the analysis show that the frequency of vehicle testing has a significant effect on vehicle owner compliance, while the direct effect of the competence of test personnel on vehicle owner compliance is not significant. However, it was found that there was mediation by the frequency of vehicle tests on the effect of the competence of the test personnel on vehicle owner compliance. These findings indicate that the important role of vehicle test frequency in mediating the relationship between the competence of test personnel and vehicle owner compliance. ABSTRAK Penelitian ini bertujuan untuk menganalisis Kompetensi Tenaga Penguji Terhadap Frekuensi Uji Kendaraan Dan Dampaknya Terhadap Kepatuhan Pemilik Kendaraan di Unit Pelayanan Teknis (UPT) Penguji Kendaraan Bermotor Kota Cirebon. Penelitian ini menggunakan analisis regresi dan uji mediasi untuk menguji pengaruh variabel kompetensi tenaga penguji dan frekuensi uji kendaraan terhadap kepatuhan pemilik kendaraan. Data diambil dari catatan uji kendaraan dan wawancara dengan pemilik kendaraan sebanyak 98 responden. Hasil analisis menunjukkan bahwa frekuensi uji kendaraan memiliki pengaruh yang signifikan terhadap kepatuhan pemilik kendaraan, sedangkan pengaruh langsung kompetensi tenaga penguji terhadap kepatuhan pemilik kendaraan tidak signifikan. Namun, ditemukan adanya mediasi oleh frekuensi uji kendaraan terhadap pengaruh kompetensi tenaga penguji terhadap kepatuhan pemilik kendaraan. Temuan ini mengindikasikan bahwa peran penting frekuensi uji kendaraan dalam memediasi hubungan antara kompetensi tenaga penguji dan kepatuhan pemilik kendaraan.

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