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INDONESIA
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Published by Politeknik Pajajaran ICB Bandung
ISSN : 29633079     EISSN : 29633990     DOI : https://doi.org/10.59820/emba.v1i1.2
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Business Economic, Marketing Management Financial Management, Strategic Management, Human Resource Management, Entrepreneurship, E-Business, International Business, Taxation, Innovation & Competitiveness, Financial Accounting Management Accounting, Leadership, Organizational Behaviour, Risk Management Knowledge Management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 35 Documents
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PENGARUH INFLASI TERHADAP ELASTISITAS PERMINTAAN DAN DAYA BELI MASYARAKAT (STUDI KASUS: UMKM KOTA BANDUNG) Febriani, Eri
Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA Vol 4 No 1 (2025): JURNAL EKONOMI MANAJEMEN BISNIS dan AKUNTANSI : EMBA
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat (P3M) Politeknik Pajajaran ICB Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/emba.v4i1.329

Abstract

Keberlangsungan UMKM turut berkontribusi dalam perekonomian lokal, namun UMKM ini seringkali menghadapi tantangan terkait daya beli masyarakat yang dipengaruhi oleh inflasi yang semakin naik. Tujuan penelitian ini yaitu untuk menganalisis pengaruh inflasi terhadap elastisitas permintaan dan daya beli masyarakat. Metode penelitian menggunakan pendekatan kualitatif deskriptif dengan pengambilan data melalui wawancara (melibatkan 15 pemilik UMKM sektor makanan dan minuman di Kota Bandung, yang dipilih secara purposive sampling) dan observasi. Analisis data menggunakan analisis kualitatif model interaktif dengan tahapan pengumpulan data, reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa inflasi memiliki dampak penurunan daya beli konsumen di Kota Bandung. Pemilik UMKM menyadari bahwa inflasi memiliki pengaruh besar terhadap elastisitas permintaan dan daya beli masyarakat. Namun, mereka menghadapi tantangan dalam menjaga kestabilan permintaan di tengah fluktuasi harga. Di Kota Bandung, dampak inflasi dan penurunan daya beli terlihat dari perubahan pola konsumsi masyarakat yang menjadi lebih selektif, memilih produk yang lebih ekonomis, mengurangi frekuensi pembelian, serta beralih ke belanja daring untuk mendapatkan harga yang lebih kompetitif.
PENGARUH REPUTASI KANTOR AKUNTAN PUBLIK DAN AUDIT FEE TERHADAP AUDIT DELAY (STUDI EMPIRIS PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BEI) El Wanda, Rachel Jelita; Mialasmaya, Siti
Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA Vol 4 No 1 (2025): JURNAL EKONOMI MANAJEMEN BISNIS dan AKUNTANSI : EMBA
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat (P3M) Politeknik Pajajaran ICB Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/emba.v4i1.342

Abstract

This research is conducted to determine the effect of Public Accountant Firm Reputation and Audit Fee on Audit Delay at Public Accountant Firms (An Empirical Study of Financial Sector Companies Listed on the Indonesia Stock Exchange). The data used in this study consists of secondary data obtained from www.idx.co.id. The population in this study includes 105 financial sector companies listed on the Indonesia Stock Exchange up to the 2024 period. Using the Slovin method and objective sampling, 51 companies that met the criteria were selected as samples. The data analysis method utilized is PLS (Partial Least Squares), with data processed using SmartPLS software. The results of this study indicate that the reputation of Public Accounting Firms has a negative and significant effect on Audit Delay, and Audit Fee also has a negative and significant effect on Audit Delay. In summation, Audit Delay will decrease with the increase in the Reputation of Public Accounting Firms and Audit Fee.
PENGARUH BRAND LOYALTY DAN DISKON TERHADAP KEPUTUSAN PEMBELIAN KOSMETIK WARDAH PADA PLATFORM E-COMMERCE SHOPEE Desfitriady; Desmaria Natalia Waruwu; Mursyidah, Desta Sulaesih
Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA Vol 4 No 1 (2025): JURNAL EKONOMI MANAJEMEN BISNIS dan AKUNTANSI : EMBA
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat (P3M) Politeknik Pajajaran ICB Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/emba.v4i1.426

Abstract

The rapid growth of e-commerce in Indonesia, especially through the Shopee platform, has intensified competition in the cosmetics sector and encouraged brands like Wardah to optimize their marketing strategies. Nonetheless, initial survey findings show that consumer loyalty remains relatively low and discount programs have yet to deliver maximum impact. This study investigates the effect of brand loyalty and discounts on purchasing decisions of Wardah cosmetics on Shopee. Using a quantitative survey method, data were collected from 96 consumers in Bandung and analyzed with multiple linear regression. The findings indicate that both brand loyalty and discounts significantly influence purchasing decisions. Brand loyalty was generally perceived positively, though some weaknesses were noted in consumers’ willingness to recommend the brand. Discounts were also viewed favorably, yet require improvement in providing more consistent direct benefits. The study concludes that strengthening brand loyalty and optimizing discount strategies in an integrated manner can more effectively enhance purchasing decisions on Shopee. Keywords: Brand Loyalty; Discount; Purchasing Decisions.
PERANAN EXECUTIVE LOUNGE ATTENDENT TERHADAP TINGKAT KEPUASAN TAMU DI SHERATON BANDUNG HOTEL & TOWERS Andriyono, Toni; Aryanti, Seffa
Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA Vol 4 No 1 (2025): JURNAL EKONOMI MANAJEMEN BISNIS dan AKUNTANSI : EMBA
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat (P3M) Politeknik Pajajaran ICB Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/emba.v4i1.438

Abstract

Abstract Service in the Executive Lounge is one of the key factors in creating a memorable guest experience in five-star hotels. This study aims to analyze the role of Executive Lounge Attendants in relation to guest satisfaction at Sheraton Bandung Hotel and Towers. The research method used is a descriptive qualitative approach with data collection techniques including observation, in-depth interviews, and documentation study. The findings indicate that the roles of Executive Lounge Attendants include welcoming guests, providing food and beverage service, delivering information, and handling special guest needs. Friendly, prompt, and professional service quality significantly contributes to guest satisfaction. In conclusion, Executive Lounge Attendants play a strategic role in creating comfort, loyalty, and a positive image of the hotel. The recommendations proposed are continuous training, service standardization, and regular evaluation of guest satisfaction. Keywords: Executive Lounge, Attendant, Service, Guest Satisfaction, Sheraton Bandung Hotel
ANALISIS PROSEDUR PENGELOLAAN PENGADAAN BARANG (METODE PEMBAYARAN SPM-LS) DAN KEWAJIBAN PERPAJAKANNYA DI PENGADILAN TINGGI BANDUNG Ali Al-ghifari, Luqman; Gunardi, Gunardi; Kesumah, Priatna; Fauzany, Riffka
Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA Vol 4 No 1 (2025): JURNAL EKONOMI MANAJEMEN BISNIS dan AKUNTANSI : EMBA
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat (P3M) Politeknik Pajajaran ICB Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/emba.v4i1.440

Abstract

This scientific article focuses on the explanation of Analysis of Procurement Management Procedures and Tax Obligations at the Pengadilan Tinggi Bandung which aims to analyze its procurement system which has two payment methods, namely Surat Perintah Membayar-Langsung (SPM-LS) and to examine the management of income tax article 22 imposed on the procurement of goods by the government treasurer. The research method used is descriptive qualitative with data collection techniques through observation, interviews, documentation, and literature studies. The results of the study indicate that Pengadilan Tinggi Bandung has implemented procurement of goods and tax management quite well, but there are still obstacles in reporting the income tax article 22 Periodic Tax Returns caused by various things. The recommendations given include improving the integrated information system and consistency in tax reporting.

Page 4 of 4 | Total Record : 35

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