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Amin Sadiqin
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INDONESIA
Journal of Economics, Business, Management, Accounting And Social Sciences
Published by PT. Putra Jawa Mulya
ISSN : -     EISSN : 29863546     DOI : -
Journal of Economics, Business, Management, Accounting And Social Sciences (JEBMASS) offers a theoretical and practical scientific discourse on accounting, business, management, and economic concerns. The themes covered in the articles published in this publication range from the outcomes of specific conceptual analyses and critical evaluations to empirical research. Contributions from social, organizational, and philosophical elements of accounting, business, management, and economic studies are also welcome at the journal. The mission of JEBMASS is to advance and encourage creative thinking in the fields of accounting, business, management, and economics. The publication disseminates contemporary research projects and activities from academicians and practitioners in order to build networks and new connections among scholars and to foster innovative thinking and application-focused problems.
Articles 10 Documents
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ANALISA PENANGANAN KOMPLAIN PEREMAJAAN KWH METER 1 PHASA PASCABAYAR DAN PRABAYAR PELANGGAN DI WILAYAH PT. PLN PERSERO UNIT LAYANAN PENGADUAN (ULP) GEDANGAN Shafira Putri, Di Ajeng Ayu; Sanggarwati, Diah Ayu
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 1 (2023): NOVEMBER 2023
Publisher : PUTRA JAWA PUBLISHER

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Abstract

This research explores the role of PT PLN Persero in meeting the electricity needs of the Indonesian people. As a state-owned enterprise in the electricity sector, PT PLN Persero is the largest electricity service provider that has a significant impact in supporting daily life. The research method used is descriptive qualitative, which aims to provide an objective picture of the company's role. The respondents interviewed, including the director and two employees from the Gedangan Complaint Service Unit (ULP), have a high level of responsibility. Their success in handling customer complaints reflects a commitment to quality service. This research details that PT PLN Persero's success in providing electricity lies not only in the technical aspects, but also in the effectiveness of customer complaint management. The findings of this research can serve as a foundation for improvement and enhancement in public services in the electricity sector.
PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN ROKOK DI BURSA EFEK INDONESIA PERIODE 2014-2021 Atmadja, Soesilawati Soema
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 1 (2023): NOVEMBER 2023
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This study aims to empirically examine the effect of partial and simultaneous financial ratios (Current Ratio, Net Profit Margin, Debt to Asset Ratio, Total Assets Turn Over) on Profit Growth in Cigarette Companies listed on the Indonesia Stock Exchange for the 2014-2021 period. The population in this study comprises cigarette companies listed on the Indonesia Stock Exchange, and the sampling technique used is purposive sampling, with a final sample size of 4 companies. The analysis technique in this study employs multiple linear regression analysis with IBM SPSS Statistics 26 software. From the results of the study, it is partially shown that the Current Ratio variable has no effect on Profit Growth. For the Net Profit Margin variable, Debt to Asset Ratio variable, and Total Assets Turn Over variable, there is a partial and significant effect on Profit Growth. Simultaneously, the variables show a significant effect on Profit Growth. The results of the calculation of the Coefficient of Determination indicate a value of 0.765 or 77%.
PENGARUH ETIKA TERHADAP KEGIATAN PELAYANAN JASA PENGIRIMAN EKPEDISI WAHANA Maharani, Astrid Virly; Susanto, Ari
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 1 (2023): NOVEMBER 2023
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Ethics serves as a framework for various human actions. The study of value today is more about what is meant by ethics. One of the top businesses in the sector is low-cost delivery services under the brand name Wahana Express, logistics and warehousing under the name Wahana Logistic, and e-commerce assistance (Wahana Commerce). Wahana has more than 20 years of experience serving the nation and is poised for dynamic growth in the industry 4.0 era with affordable, fast, and friendly services.  Existing customer satisfaction serves as a benchmark for business sustainability efforts. This can be measured by the reaction of the community or existing customers, which can be positive or negative. In addition, marketing can be done by someone introducing some new things that are fairly innovative or new thoughts in terms of some delivery, both on products and services in order to generate interest on the part of consumers. With many people using the internet today, a number of purchases will be made of goods found on e-commerce sites, and delivery will be made using available delivery services. The customer side will likely observe certain principles, such as those used in businesses that provide services to customers while understanding their needs.
ANALISA SISTEM AKUNTANSI PEMBELIAN EKSPOR PADA CV. LINTAS TUJUH BENUA Rohmatul H., Farikhah
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 1 (2023): NOVEMBER 2023
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Today's export business promises great profit opportunities, such as those run by CV. Lintas Tujuh Benua which specializes in the distribution of food and soft drinks in the international market. This study aims to evaluate whether the company's purchasing process accounting system is able to provide the necessary information and comply with applicable policies. Through the qualitative analysis method, this study describes the purchasing process used by the company and identifies problems in the purchasing accounting system. The application of accounting theory is key in preparing the company's statutory financial statements, explaining how transactions are processed and recording daily financial activities. In the context of purchasing, which involves paying fees to sellers, accounting principles play a crucial role, prompting many companies to switch to web-based accounting systems to improve their operational efficiency
ETIKA BISNIS PADA PENJUALAN DENGAN SISTEM OBRAL DI TOKO SEPATU: (Studi Kasus Toko Sepatu Arya Wringinanom, Gresik) Sari, Putri Diana; Prasetyo, Hendra Dwi
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 1 (2023): NOVEMBER 2023
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This research is motivated by the complexity of sales strategies used by merchants to attract consumer attention, with one of them involving the implementation of a "sale" system. In the general paradigm, the term "sale" is often associated with offering relatively affordable prices; however, it should be noted that the concept of "sale" in the context of this research includes multifaceted considerations from sellers to categorize a product as a sale item. A qualitative field research method was chosen to explore in depth the location and dynamics of the sales event that became the focus of the research. The results show that the sales practice of implementing a sale system at Arya Shoe Shop has proven to be effective in attracting consumer interest. Nevertheless, it is unfortunate that this practice does not fully comply with the principles of business ethics, especially in the aspect of dishonesty. Recommendations are given for the improvement of business integrity by paying attention to ethical principles, particularly involving honesty, so that the success of the sales strategy is not only assessed in financial terms but also from the perspective of integrity and consumer trust.
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT PADA DEALER TOYOTA ASRI MOTOR PUCANG DI SURABAYA Jhohana A. W.
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 1 (2023): NOVEMBER 2023
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Abstract

Asri Motor is a trading company specializing in the sale of Toyota brand cars. Over time, Asri Motor has been designated as an official "Authorized Toyota Dealer" by PT. Toyota-Astra Motor. The purpose of this research is to determine whether the credit sales accounting information system employed at Asri Motor - Pucang adheres to established accounting theories. The research method employed is a descriptive qualitative approach, with data collection conducted through interviews, observations, and direct documentation. The findings indicate that the information system at Asri Motor aligns with applicable principles, adheres to standards, and demonstrates the effectiveness of separating administrative functions, thereby preventing excessive workloads. Consequently, the implemented system proves advantageous for the company by generating continuous profits.
ANALISIS PENERAPAN ETIKA BISNIS TERHADAP STAFF PURCHASING DALAM PERUSAHAAN (Studi Kasus PT. Sentratek Adiprestasi) Christisia, Maria
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 1 (2023): NOVEMBER 2023
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Abstract

In the contemporary competitive landscape of diverse business enterprises, the exigency for excellence has intensified, prompting a strategic emphasis on business ethics as a linchpin for fortifying corporate integrity and elevating service quality. This commitment to ethical principles serves as a catalyst for cultivating robust internal relationships, thereby engendering heightened levels of customer satisfaction and fostering superior consumer experiences. In the pursuit of customer contentment, companies prioritize the delivery of high-caliber products. The procurement team, functioning as a pivotal nexus in material sourcing, actively engages with suppliers through the solicitation of quotations, thereby securing agreements on advantageous pricing and uncompromising product quality. This research endeavors to comprehensively scrutinize and explicate the nuanced application of business ethics within the purview of the purchasing staff at PT. Sentratek Adiprestasi. The overarching objective is to propagate and institutionalize a culture of ethical conduct, thereby augmenting the perceived corporate value vis-à-vis both clientele and suppliers and reinforcing the company's competitive standing within the marketplace.
PENGARUH APLIKASI, PEMAHAMAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN MEMBAYAR PBB Rahmawati, Eka Septia; Sadiqin, Amin; Hamid, Abdul; Kurniawan, Taufik
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 1 (2023): NOVEMBER 2023
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Abstract

Land and Building Tax (PBB) is a local tax administered by the regional government. The aftermath of the Covid-19 pandemic has resulted in a downturn in the community's economy, impacting laws and regulations that restrict direct interactions and subsequently affecting tax revenue. To address these challenges, digital technology has been employed. This study aims to investigate the impact of tax application (X1), understanding of taxation (X2), and tax sanctions (X3) on tax compliance (Y). Applying attribution theory and utilizing quantitative research methods, primary data were collected through a questionnaire and analyzed using SPSS 26.00. The findings reveal that tax applications (X1) and understanding of taxation (X2) individually influence compliance with PBB payments (Y), as do tax sanctions (X3). Additionally, collectively, X1, X2, and X3 exhibit a simultaneous effect on variable Y
STRATEGI KOMUNIKASI PEMASARAN DALAM MENINGKATKAN BRAND AWARENESS DAGODA COFFEE Tatasari, Titis
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 1 (2023): NOVEMBER 2023
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As one of the brands in the coffee shop industry, Dagoda Coffee has maintained its market presence amid the competitive coffee shop industry in Jakarta. However, according to Ario, the owner of Dagoda Coffee, the marketing communication strategies implemented so far have not effectively built brand awareness for Dagoda Coffee. In this era where information is increasingly limitless, facilitating businesses to reach a broader audience, formulating marketing communication strategies to enhance brand awareness would greatly benefit Dagoda Coffee's business activities. The aim of this research is to investigate and propose effective marketing communication strategies for Dagoda Coffee in building brand awareness in the digital media realm. The research methodology employed in this study is qualitative descriptive research, encompassing interviews, observations, and data analysis. Based on the research findings, several proposed strategies are identified for Dagoda Coffee to build brand awareness in the digital media realm, considering factors such as brand exposure, customer engagement, and viral marketing.
ANALISIS PENERAPAN ETIKA BISNIS PADA JASA AKOMODASI SEBAGAI SUATU STRATEGI UNTUK MEMPERTAHANKAN PELANGGAN (Studi Kasus Palm Park Hotel, Surabaya) Kusnandairin U. R., Vichalea
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 1 (2023): NOVEMBER 2023
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Abstract

This research was carried out at Palm Park Hotel in Surabaya with the objective of assessing the hotel's ethical implementation, focusing on principles such as autonomy, honesty, justice, mutual benefit, and moral integrity. Employing a descriptive method and a qualitative approach, data was gathered through observation, interviews, and questionnaires. The results suggest that Palm Park Hotel demonstrates a relatively commendable and satisfactory adherence to ethical standards. However, there exists potential for enhancement in its ethical practices. While the hotel exhibits a solid foundation in ethical conduct, this study highlights areas where further refinement could be beneficial, ensuring a continuous commitment to ethical principles. As businesses evolve, continual evaluation and enhancement of ethical frameworks become imperative to uphold and surpass industry standards.

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