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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 38 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.
The ANALISIS STUDI KELAYAKAN BISNIS PADA USAHA TAHU SUSU LEMBANG DARI ASPEK PRODUKSI DAN ASPEK PEMASARAN: Analisis Kelayakan Bisnis Pada Produk Tahu Susu Lembang Irfan, Muhammad; Yusuf, Ramayani; Pramesthi, Dyah Bayu
Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA Vol 4 No 2 (2026): 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.v4i2.303

Abstract

The analysis of a business feasibility study is an important initial step in starting a business and assessing its viability. This research focuses on the production and marketing aspects of Tahu Susu Lembang. The study uses a descriptive qualitative research method with primary data and direct observation. Tahu Susu Lembang is one of the typical souvenirs of Lembang. The production process of Tahu Susu Lembang has attracted significant attention because it uses high-quality ingredients. From a marketing perspective, the unique drive-thru facility also serves as an effective marketing strategy to serve customers. Tahu Susu Lembang has the potential to be further developed by paying attention to raw material standards, production processes, and effective marketing strategies to make it one of the attractive culinary tourism destinations in Lembang
PENERAPAN METODE CAMEL DALAM MENILAI TINGKAT KESEHATAN PT BANK RAKYAT INDONESIA (PERSERO) TBK PERIODE 2023-2025 Gunawan, Alfaz Syihab; Novi Amelia, Dilla; Siti Zahra, Zauzia; Rohmat, Dede; hatimatunnisani, Hani
Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA Vol 4 No 2 (2026): 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.v4i2.479

Abstract

This study aims to analyze the financial soundness level of PT Bank Rakyat Indonesia (Persero) Tbk during the 2023–2025 period using the CAMEL method. The CAMEL method evaluates bank soundness based on five main aspects: Capital, Asset Quality, Management, Earnings, and Liquidity. This research employs a descriptive quantitative approach using secondary data obtained from the officially published annual financial statements of Bank BRI. The ratios analyzed include the Capital Adequacy Ratio (CAR), Productive Asset Quality Ratio (KAP), Net Profit Margin (NPM), Return on Assets (ROA), Operating Expenses to Operating Income (BOPO), and Loan to Deposit Ratio (LDR). The results indicate that, in general, the financial soundness of Bank BRI during the 2023–2025 period is classified as sound, with capital adequacy in a very sound condition. However, aspects related to management performance and operational efficiency still require attention, as reflected by declining profitability ratios and increasing operating expenses. This study is expected to provide useful references for related stakeholders and future research in the banking sector.
ANALISIS TINGKAT KESEHATAN BANK MENGGUNAKAN METODE RGEC PADA PT BANK CENTRAL ASIA TBK PERIODE 2020-2024 Maudina, Vina; Septiani, Chitra; Galuh Permana, Dani; Hatimatunnisani, Hani
Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA Vol 4 No 2 (2026): 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.v4i2.480

Abstract

This study analyzes the financial soundness of PT Bank Central Asia Tbk (BCA) using the Risk-Based Bank Rating (RBBR) approach through the RGEC method, which includes Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital during the period 2020–2024. The study applies a descriptive quantitative method using secondary data from annual financial statements and corporate governance reports. The results indicate that BCA’s financial soundness during the 2020–2024 period is classified as “Very Healthy.” Based on the RGEC method, the average Non-Performing Loan (NPL) is 0.7%, the Good Corporate Governance (GCG) aspect obtains Rating 1, Return on Assets (ROA) is 3.2%, and the Capital Adequacy Ratio (CAR) is 25,4%, all of which obtain Rating 1. This condition indicates that BCA has strong financial resilience and effective banking management.

Page 4 of 4 | Total Record : 38

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