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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.
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Search results for , issue "Vol. 2 No. 4 (2024): MAY 2024" : 10 Documents clear
STRATEGI MANAJEMEN SUMBER DAYA MANUSIA DALAM MENINGKATKAN KINERJA KARYAWAN YANATA AC SURABAYA Ramadhany, Herdiyansyah; Sanggarwati, Diah Ayu; Suwangsih, Iwang
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 4 (2024): MAY 2024
Publisher : PUTRA JAWA PUBLISHER

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In the midst of intense industry competition, Yanata AC Surabaya recognizes the critical importance of enhancing employee performance for achieving success. This research investigates how Management Performance Strategy (MSK) contributes to enhancing the performance of Yanata AC Surabaya's employees. A qualitative approach with qualitative data analysis was employed to uncover the implemented strategies. Data were gathered through observations, interviews, and pertinent documents. The findings indicate that MSK plays a pivotal role in improving employee performance, with the application of discipline and motivational strategies identified as key factors. Specifically, training, enforcement of time management policies, and provision of incentives (both rewards and penalties) are among the strategies implemented. The effectiveness of these approaches is evaluated based on their adherence to MSK principles, including planning, implementation, and evaluation. This study demonstrates that appropriate MSK strategies, such as training, time management enforcement, and incentives, can effectively and efficiently enhance employee performance.
ANALISA PERBANDINGAN EFEKTIVITAS SISTEM PENJUALAN SECARA DIGITAL DAN NON DIGITAL PRODUK MIE KERING PT. SURYA PRATISTA HUTAMA Putri Arifin, Rizky Marshanda; Suprihandari, Miya Dewi
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 4 (2024): MAY 2024
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PT Surya Pratista Hutama (SUPRAMA) is one of the major industries producing dry noodles in East Java. To expand and develop its dry noodle products, a well-structured and evenly distributed sales system is crucial for sustained business growth. In this context, both digital and non-digital sales systems have emerged as viable options. Particularly in this digital age, numerous tools and platforms facilitate business development for entrepreneurs. The research methodology employed in this study is qualitative, utilizing an evidence-based literature review approach. Every business requires an efficient and appropriate sales system to support continuous growth. Consequently, companies must adopt both digital and non-digital sales strategies. Digital sales systems, prevalent in today's technological landscape, offer ease and speed in conducting transactions. Findings from this study underscore the significant impact of digital and non-digital sales systems on business development, representing a progressive step towards enhancing business awareness. Expanding distribution networks and intensifying promotional efforts through digital marketing are key strategies highlighted in this research.
IMPLEMENTASI STRATEGI INOVATIF MANAJEMEN SUMBER DAYA MANUSIA DALAM ADAPTASI TERHADAP ERA DIGITAL (STUDI KASUS PT. MITRA TATA KERJA) Nugis, Putri Kareena; Sanggarwati, Diah Ayu
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 4 (2024): MAY 2024
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In the face of the ever-expanding digital era, technological adaptation emerges as pivotal for companies seeking to maintain competitiveness and operational efficiency. This research examines the implementation of innovative human resource management (HR) strategies within PT. Work Management Partners to adapt to the digital era. Data were gathered through in-depth interviews, participant observation, surveys, and document analysis. The findings indicate that the company has effectively integrated digitalization into recruitment processes, utilized Learning Management Systems (LMS), and implemented digital-based performance evaluations. These initiatives have notably enhanced operational efficiency, bolstered employee engagement, and fortified the company's competitive edge. Nonetheless, the research identifies challenges such as resistance to change and limitations in technological infrastructure. Recommendations for companies include prioritizing effective change management, investing in technological infrastructure, providing continuous training for employees, integrating digital systems, and enhancing communication and transparency. By implementing these recommendations, PT. Work Management Partners can further enhance their ability to navigate the digital era and cultivate an inclusive and innovative work environment for their employees.
ANALISIS GAYA KEPEMIMPINAN OTOKRATIS DAN TINGKAT KEPUASAN KERJA PADA KINERJA KARYAWAN PT MITRA KONSINDO ABADI Al Kautsarrani, Digma Lailil; Sanggarwati, Diah Ayu
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 4 (2024): MAY 2024
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Leadership style and job satisfaction levels play crucial roles in determining employee performance across various organizations. PT Mitra Konsindo Abadi, a growing company in the industrial sector, is also influenced by these factors. However, limited research has explored the relationship between autocratic leadership style, job satisfaction, and employee performance within this company. This study employed a qualitative approach, collecting data through surveys distributed to employees in various departments of PT Mitra Konsindo Abadi. The observed variables included autocratic leadership style, job satisfaction levels, and employee performance. The primary objective of this study was to analyze the impact of autocratic leadership style and job satisfaction levels on employee performance at PT Mitra Konsindo Abadi. Additionally, this study aimed to provide insights for company management to enhance leadership strategies and job satisfaction, thereby improving organizational performance. The results of the analysis indicate that an autocratic leadership style can increase employee job satisfaction, which in turn enhances employee performance. These findings underscore the significance of the leader's role in fostering a work environment that motivates job satisfaction and ultimately contributes to overall organizational performance.
ANALISIS PERBANDINGAN TARIF PEMOTONGAN PPH PASAL 21 BERDASARKAN PERATURAN PEMERINTAH NO. 58 TAHUN 2023 DAN TARIF EFEKTIF RATA-RATA TAHUN 2024 (Studi Kasus PT Maheswari Daya Gemilang) Sari, Putri Diana; Suprihandari, Miya Dewi
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 4 (2024): MAY 2024
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The basis for this research is the application of the new regulation on the rate of Income Tax (PPh) 21 through Government Regulation no. 58 of 203 which is the previous regulation, and in 2024 the Indonesian government began implementing a new rule, namely the Average Effective Rate 2024. In this research, a qualitative approach with the type of case study is used. The purpose of this research is to understand the phenomena experienced by the research subject, which is PT Maheswari Daya Gemilang, which is currently facing changes in PPh 21 rates. Not only that, the purpose of this research is to find out the overall how the company manages and implements policy changes in taxation rates. In addition, documentation studies are used to collect data by examining company documents related to the implementation of taxation policies, especially in the application of PPh chapter 21 rates. This research shows that the application of the Average Effective Rate 2024 has a good impact because its application is easier and more efficient because the TER rate system facilitates the calculation of tax calculations to be faster and more accurate.
PENGARUH KINERJA KARYAWAN UNTUK KEPUASAN PELANGGAN J&T Sahari, Aditya Risky; Kusumaningtyas, Menur
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 4 (2024): MAY 2024
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The success of a business today can be supported by a strategy of offering quality services with good service quality and high performance. It is not a difficult or complicated matter for the service that the company can provide, but if it is not optimal it can affect the quality of the company because of its sensitive nature. Employee performance is measured based on several main indicators, namely competence, communication, work ethic and quality of services provided. Data was collected through a survey involving approximately 100 customer respondents. Quantitative methods were used as an analytical method for this research, by collecting data results from surveys via customer respondents. The research results must show that employee performance has a significant and positive influence on customer satisfaction. Competence indicators and service quality were found to be the most influential factors for customer satisfaction. This research suggests that service companies focus on employee training and development to improve their performance, which in turn will increase customer satisfaction. These findings provide practical implications for managers in designing employee performance improvement strategies in an effort to achieve higher customer satisfaction.
PENYULUHAN STRATEGI PENJUALAN PRODUK LOKAL UMKM BALAIDESA TLASIH TULANGAN SIDOARJO JAWA TIMUR DALAM MENINGKATKAN PENGHASILAN Qibliyah, Mariyatul; Izzazi, Zsa Zsa
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 4 (2024): MAY 2024
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In this part, the MSMEs in Tlasih Tulangan village work as entrepreneurs who take advantage of opportunities and use raw materials from nature. Most of the production and various products sold by MSMEs are still produced manually and there are not many of them, so the sales capacity still uses manual or human labor to make the products.Qualitative descriptive research is a research approach that aims to describe and understand a phenomenon or event in depth. This approach focuses more on explaining and understanding how a phenomenon occurs, how people experience it, and how meaning is formed from the participant's perspective. Qualitative descriptive research usually involves collecting data in the form of words, images, or actions from participants, and data analysis is carried out subjectively, primarily through techniques such as in-depth interviews, participant observation, and content analysis. The counseling given to Tlangsih Bone MSMEs aims to ensure that in the long term they will be able to know carefully and accurately how their sales results will increase by 50% from normal income before the advent of e-commerce. The impact of the increase in MSMEs themselves will feel prosperity from a social and economic perspective to meet business needs and be able to expand employment opportunities. Sales Development Strategy The use of sales development strategies that will be provided in this method is product, place, price, promotion, each of which must be able to obtain well implemented as one type of stage, the core priority of product sales can increase drastically
PENERAPAN PSAK NO. 23 PADA PROSEDUR PENGAKUAN PENDAPATAN DI PERUM LPPNPI CABANG SURABAYA Maimunah, Siti; Yuliastuti, Rika
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 4 (2024): MAY 2024
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The objective of this study is to analyze the application of PSAK No. 23 in revenue recognition procedures at Perum LPPNPI Surabaya Branch, particularly in the context of contracts with customers. This research focuses on the recognition of transactions when the services offered by LPPNPI have been completed and explores the measurement of PJNP Government Regulation (PP) rates and the presentation of related profit and loss. PSAK No. 23 is the main reference in revenue recognition that is relevant for business entities, including income from services provided. This study uses a qualitative approach by interviewing relevant staff and analysing documents related to payment recognition procedures. The results show that the application of PSAK No. 23 requires an in-depth understanding of the relevant accounting principles and the specific business context, especially in dealing with situations where customers contact the service after the service has been provided, the measurement of the appropriate LGAP rate, and the accurate presentation of profit or loss. The practical implication of this study is to provide guidance to Perum LPPNPI Surabaya Branch and other business entities in improving compliance with applicable accounting standards, ensuring proper measurement of PP PJNP tariffs, and transparent and accurate presentation of profit or loss in financial reports.
PENGARUH KETERSEDIAAN TEMPAT, PERPUTARAN BARANG DAN ALUR KERJA PADA PROSES PRODUKSI PADA INDUSTRI MANUFAKTURING TERHADAP EKSPANSI PERUSAHAAN Dewi, Kartika Sari; Lestari, Sri
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 4 (2024): MAY 2024
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The aim of this research is to recognize and analyze how limited space can affect the turnover of goods in the production process in a manufacturing company. This research was created for quantitative testing because the methodology used to be recommended by researchers is based on process, speculation, going into the field, testing information, and preparation using parts of estimation, calculation, equations and certainty of mathematical information. The subjects of this research are company employees. Information was examined using a variety of direct relapse prescriptions and speculative testing. The test results show that the Fstatistic figure of 1.36 is more significant than the Ftable figure of 2.51 and the requirement figure of 0.93 is based on 0.05. This proves that the after effects review refutes H0. So that the Production Process Flow (X1), Goods Turnover Flow (X2), Goods Availability (X3) and Warehouse Capacity (Y) have an important influence on the company's expansion.
IMPLEMENTASI STOCK OPNAME DALAM MENINGKATKAN PENGENDALIAN INTERN PADA KOPERASI KARYAWAN (Studi Kasus Koperasi Karyawan PT. Platinum Ceramics Industry Lebaniwaras, Kec. Wringinanom, Kab. Gresik) Ningrum, Muthi Dwika; Suprihandari, Miya Dewi
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 4 (2024): MAY 2024
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In order to maintain the quality of the cooperative, the warehousing system must also be maintained so that the stored goods are controlled both physically and systemically, so that this makes it easier for employees to run the wheels of work optimally and efficiently. One of the things that can be done to control the stock of goods is stock-opname. This research is motivated because stock-opname activities can maintain the quality of inventory and maximise development activities in employee cooperatives. The purpose of this study was to determine (1) How to implement stock-taking in improving internal control in the PCI Employee Cooperative. (2) How is the implementation of internal control systems and procedures over the inventory of trade goods applied to the PCI Employee Cooperative. This research uses a qualitative approach; information is collected through interviews, observations, and documentation before being subjected to descriptive analysis. Primary and secondary data are used as data sources in this study. The results showed that the PCI Employee Cooperative in conducting stock-opname was able to implement in accordance with the principles of internal control, which included separation of duties, authorisation and documentation, physical and asset control, independent examination, reporting and feedback. PCI Employee Cooperative also shows that it has implemented adequate internal control systems and procedures over trade goods inventory, seen from several aspects such as a conducive control environment, appropriate risk assessment, effective control activities, periodic stock-taking, detailed and accurate recording systems, and clear receiving, storing and issuing procedures.

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