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JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Published by CV. Adiba Aisha Amira
ISSN : -     EISSN : 2985654X     DOI : -
Core Subject : Social,
Social Sciences
JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi is a journal that publishes research results, both theoretical and field studies, in general, and specifically related to economics, business, management, and accounting.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 175 Documents
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MODEL OPTIMASI PENJUALAN OLI PADA BENGKEL BARKAH JAYA MOTOR DENGAN METODE SIMPLEKS Sahrul Juniar Arfan; Muhammad Naufal Ramadhan; Irfan Nur Arif; Paduloh
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 4 (2024): JULI
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

Optimization modeling is a method used to find the best solution to a problem from a set of possible options. This problem has not optimized complex oil sales and produced an efficient and profitable oil sales strategy for the Barkah Jaya Motor Workshop. This research aims to optimize oil sales at the Barkah Jaya Motor Workshop. This research uses the simplex method as its approach. This research discusses two types of oil, namely, Pertamina oil purchased at a price of 90,000/oil and Shell oil purchased at a price of 75,000/oil. The results of this research concluded that the optimal strategy identified was to sell 2 pcs of Pertamina oil and Shell oil to produce a maximum profit of idr 200,000.
STRATEGI PENGEMBANGAN SISTEM WAREHOUSE UNTUK MENGATASI TANTANGAN INDUSTRI Pujo Iswahyudi; Muhammad Khairil Ihsan; Paduloh
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 4 (2024): JULI
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

This research aims to explore effective warehouse system development strategies to address complex industry challenges. Based on literature analysis and case studies, this research identifies several key strategies, such as building a data-driven culture, defining clear goals and needs, selecting the right architecture and technology, implementing a strong data governance framework, and investing in employee training and education. The research also discusses the benefits of implementing an effective data warehouse strategy, including better decision-making, increased operational efficiency, improved customer satisfaction, and gaining a competitive advantage. In conclusion, this research highlights the importance of developing an effective warehouse system in facing modern industry challenges and achieving the benefits of data-driven decision-making for long-term success in today's digital age.
ANALISIS PERANAN DINAS PERHUBUNGAN DALAM MENINGKATKAN KUALITAS PELAYANAN ANGKUTAN KOTA Meri Bua Palindangan; Yahya Nusa
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 4 (2024): JULI
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

This research aims to determine the role of the transportation department in improving the quality of city transportation services. The research method used is descriptive research, which is research that aims to determine the relationship between 3 variables. In this research, the data collection methods used were interviews, questionnaires and documentation. To determine the role of the transportation department in influencing the quality of city transportation, the Source Triangulation analysis tool is used. The research results show that the quality of city transportation services at the Mimika Regency Transportation Service is still relatively poor. The quality of this service can be seen from the Transportation Service's service functions as regulations, facilities and evaluation. This is proven by the 3 variables analyzed, there are only 2 variables where the level of service is considered good and satisfactory to the community, namely determining the number of transport fleets and building road infrastructure that supports the route. There is only one level of service that is not satisfactory but can still be tolerated, namely the determination of public transport fares.
ANALISIS STRATEGI PENGEMBANGAN PRODUK TABUNGAN AL-QASHWA HAJI PADA PT BPRS JAM GADANG (PERSERODA) BUKITTINGGI Nur Hikmah; Zulhelmi
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 4 (2024): JULI
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

This research is motivated by the low customer interest in Hajj al- qashwa savings products and the number of customers who always fluctuate in 2019 and 2021, and also the number of customers who withdraw before the disbursement is made. The formulation of the problem in this research is how the hajj al-qashwa savings product development strategy is in increasing the number of customers at PT. BPRS Jam Gadang Perseroda Bukittinggi. The purpose of the research is to find out the product development strategy of Hajj al- qashwa savings in increasing the number of customers at PT BPRS Jam Gadang Perseroda Bukittinggi. The type of research used in this research is field research using qualitative methods. The data sources used are primary data and secondary data, with data analysis techniques used, namely, data collection, data processing, data presentation, conclusion verification. Based on the results of the study it can be concluded that the product development strategy of Hajj savings al- qashwa at PT. BPRS Jam Gadang Perseroda Bukittinggi is by introducing products to customers by means of socialization and distribution of brochures, innovating products, expanding marketing, and imitating competitor strategies used in its product development strategy.
TINGKAT KEPUASAN PELANGGAN AKAN PELAYANAN TRANSJAKARTA DI HALTE CAWANG SAAT RUSH HOUR Sabrina Ahmad; Audy Adriani; Reno Susetyo Bambang Nugroho; Panca Adjie Pamungkas
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 4 (2024): JULI
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

This research was conducted at Cawang Bus Stop, Jakarta, to evaluate customer satisfaction levels using loyalty as an indicator. Public transportation plays a vital role in mobility, aiming to reduce congestion and provide efficient transportation alternatives. In Jakarta, Transjakarta, a BRT system, serves as the primary solution for the community's transportation needs. However, the main challenge is maintaining customer satisfaction, especially during rush hours, where Cawang Bus Stop often experiences a surge in passengers. The customer satisfaction theory measures satisfaction based on the comparison between customer expectations and perceived performance (Oliver, 1980). Research methods include field surveys and distributing questionnaires to 10-20 service users at Cawang Bus Stop. The Customer Satisfaction Index (CSI) technique is utilized to measure overall satisfaction levels, considering the relevance of each service element. The research findings indicate that punctuality of departure schedules and bus service quality are the primary factors influencing passenger satisfaction. The obtained CSI is 79.83%, indicating that the level of customer satisfaction falls within the "Satisfied" category. These findings are expected to be utilized by PT Transjakarta to enhance their services during rush hours and contribute both practically and academically to the fields of transportation studies and public service management.
PPN & PPNBM: SUBJEK, OBJEK SERTA MEKANISME DI INDONESIA Elvina Zailanty Harahap; Muhammad Hafizhan Fakhri; Ocha Pratika; Dini Vientiany
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 4 (2024): JULI
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

The aim of the research is to increase information regarding VAT and PPnBM. This research uses descriptive research with a qualitative approach. VAT is a tax on consumption of goods and services in the customs area which is imposed in stages in each production and distribution channel. PPnBM is a tax levied on the delivery of BKP which is a luxury item. The VAT rate is regulated as follows: 10% .0%, specifically VAT on exports of Taxable Goods. The PPnBm rate is set at a minimum of 10% and a maximum of 200%. The basis for PPnBM is based on Law Article 8 No. 42 of 2009 concerning the 3rd Amendment to Law no. 8 of 1983.
PENGARUH MAHASISWA TERHADAP KEMAMPUAN MENGELOLA KEUANGAN UMKM BERDASARAN SAK EMKM BAROKAH FROZEN FOOD Tyas Indrayanti; Dian Pramesti Agustina; Tsinta Dewi Aryaningtyas; Andini Putri Bandiah; Isnani Evita Fauziah; Sri Rahayuningsih
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 4 (2024): JULI
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

The Financial Accounting 2 course is a skill course and a continuation of the Introduction to Accounting course. The Financial Accounting 2 course will study equity and liability material. Financial information has the function of knowing a person's financial condition during a certain period in financial reports. Every MSME has the right to make financial reports that are accurate and comply with accounting standards. Research aimed at assisting MSME entrepreneurs in preparing financial reports according to applicable standards. This research was carried out at the Barokah Frozen Food UMKM in Nginden V A, Surabaya, which has not yet formulated financial reports in accordance with SAK EMKM (Financial Accounting Standards for Micro, Small and Medium Entities). Qualitative descriptive methods are used in observation, interviews and documentation. The factor that causes financial recording at Barokah Frozen Food to not work is due to a lack of understanding of financial reports. This research aims to determine the obstacles that occur in MSMEs in formulating financial reports according to the accounting standards that apply to SAK EMKM (Financial Accounting Standards for Micro, Small and Medium Entities).
DASAR – DASAR PERPAJAKAN Annisa Zahrina Dharmawan; Putri Wulandini Sagala; Salwa Hayati Harahap; Silpiah Jahra Nasution
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 4 (2024): JULI
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

Taxation is a vital instrument for the state in collecting revenue to finance public expenditure and support economic development. The basics of taxation include the fundamental concepts that form the framework of the tax system, including types of taxes, collection principles, statutory regulations, and tax administration. Types of taxes such as income tax, value added tax, and land and building tax have different characteristics and imposition mechanisms. The main principles of taxation include fairness, certainty, comfort and efficiency which aim to create a fair and effective tax system. A good understanding of the basics of taxation is very important for all parties involved, including the government, taxpayers and tax professionals, to ensure compliance and optimize state revenues through a transparent and accountable system.
PENGARUH BRAND IMAGE DAN HARGA TERHADAP KEPUASAN KONSUMEN MCDONALD’S Maulida Layyinatus Shifaa; Eka Yuliana; Rauly Sijabat
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 4 (2024): JULI
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

This research aims first to find out the effect of brand image on McDonald's consumer satisfaction, then secondly to find out the effect of price on McDonald's consumer satisfaction, then thirdly to find out brand image and price on McDonald's consumer satisfaction. This study uses a quantitative approach. The sampling technique was carried out randomly, namely using simple random sampling, the population in this study were daily visitors who had purchased at McDonald's restaurants, the sample was selected randomly using probability sampling techniques. Field research data collection techniques include observation, interviews and questionnaires. Data analysis techniques using instrument tests, classical assumption tests, hypothesis tests, coefficient of determination tests, data from 35 respondents using IMB SPSS Version 21.0 tools. In conclusion, the test results show that brand image influences McDonald's customer satisfaction, then price influences McDonald's customer satisfaction, then brand image and price influence McDonald's customer satisfaction.
ANALISIS KEPATUHAN PAJAK PENGHASILAN DI KALANGAN USAHA KECIL DAN MENENGAH (UKM) Gladis Jelita, Laila Rahmayuni Rangkuti, Putri Andriani Jambak; Dini Vientary
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 5 (2024): SEPTEMBER
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

This research aims to determine and understand the influence of the tax system and tax services on SME taxpayer compliance using qualitative methods. Through a case study approach, this research involved in-depth interviews with 15 SME owners in various sectors. Data were analyzed using the thematic analysis method to identify motives, perceptions and experiences that influence tax compliance. The research results show that understanding and knowledge of taxation as well as an effective and efficient taxation system influence the level of compliance of SME taxpayers. SME taxpayer compliance is influenced by several factors, including taxpayer awareness, education, and good tax services. Knowledge of tax regulations, perception of the tax burden, trust in the government, and experience interacting with tax officials are also factors that can influence compliance. Apart from that, awareness of the benefits of tax for development also motivates several SME owners to comply with tax obligations. This research provides insights that can be used by policy makers to improve education strategies and more effective tax services for SMEs.

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