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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 168 Documents
MEMAKSIMALKAN PURCHASING MELALUI APLIKASI ACCURATE DI KANTOR PULSA 21 YELLOWCELL Maulidah, Yunia Rachma
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 1 No. 6 (2023): SEPTEMBER 2023
Publisher : PUTRA JAWA PUBLISHER

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Abstract

This study provides an in-depth examination of YellowCell's Pulsa 21 Office's comprehensive utilization of the Accurate Application, with the primary objective of enhancing efficiency and precision in the realm of prepaid mobile credit purchases. This application plays a pivotal role in automating substantial portions of the purchasing process, offering real-time inventory monitoring, and significantly improving overall customer satisfaction. Employing a descriptive research approach, the study thoroughly delineates the application's characteristics, conditions, and associated phenomena. In a strategic endeavor, Pulsa 21 YellowCell has implemented a range of integrated solutions, including an intuitive user interface, seamless integration with delivery service providers, payment system optimization, and a continuous commitment to monitoring and enhancement. Additionally, they have overhauled logistics processes and harnessed automation technology to expedite order processing. Collectively, the widespread implementation of the Accurate Application has unequivocally bolstered Pulsa 21 YellowCell's proficiency and precision throughout the prepaid mobile credit purchase process, leading to elevated levels of customer satisfaction and ensuring their continued competitiveness within the telecommunications and prepaid mobile credit industry.
PERANANAN KEPEMIMPINAN KEPALA DESA TERHADAP PENINGKATAN PARTISIPASI MASYARAKAT DALAM PEMBANGUNAN DI DESA LERPAK Zain, Zainal Abidin; Hayati, Cucu; Hanifah
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 1 No. 6 (2023): SEPTEMBER 2023
Publisher : PUTRA JAWA PUBLISHER

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This research project is designed to assess the level of involvement of village heads in participatory decision-making processes within Lerpak Village. The findings obtained from this study reveal that the participation of village heads remains rather limited, leaving a substantial portion of the village population feeling excluded from decisions that directly impact their lives. Village heads tend to make decisions unilaterally, often neglecting meaningful dialogue or adequate consultation with the villagers. Several factors contribute to this limited engagement of village heads, including the need for improved communication skills, a lack of understanding regarding the significance of community involvement, limited institutional support, and a desire to maintain a firm grip on power. This article delves into the broader implications of these research findings, particularly concerning the enhancement of community participation in decision-making processes not only in Lerpak Village but also in similar rural communities. The recommendations put forth in response to these findings include the provision of communication skills training for village heads, with the hope that this will stimulate positive transformations in the practice of participatory decision-making, ultimately promoting inclusivity and effective governance in such communities.
MENGANALISIS DAN PERANCANGAN E-BUSINESS DALAM POTENSI PERTUMBUHAN USAHA BUDIDAYA IKAN HIAS DISCUS SURABAYA 88 Zalianty, Citra Firnanda; Susanto, Ari
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 1 No. 6 (2023): SEPTEMBER 2023
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The growth of the ornamental fish breeding industry, particularly in Discus Surabaya 88, has demonstrated significant potential in recent years. The development of information technology, especially the internet, has presented new opportunities for businesses in this sector. This research aims to analyze and design the implementation of an e-business model that can expedite the growth of Discus Surabaya88's. This research employs a qualitative approach by interviewing owners of ornamental fish stores who have integrated e-business into their operations. The data collected are analyzed using content analysis to identify the advantages and challenges faced by these business stakeholders. The research findings reveal that the adoption of e-business in Discus Surabaya88's offers numerous benefits. Firstly, e-business enables businesses to reach a wider market through online marketing and global market penetration. Secondly, e-business allows businesses to improve operational efficiency by automating sales, payments, and deliveries. Thirdly, e-business empowers businesses to access real-time market information, facilitating more precise decision-making in product development and business strategies. Nonetheless, businesses encounter certain challenges when implementing e-business in the context of Discus Surabaya88's. The primary challenge is limited internet access, which can affect connectivity and accessibility for businesses in remote areas. Additionally, ensuring online transaction security and safeguarding customer data is a critical issue that must be addressed effectively. This research designs an e-business model that can be implemented within Discus Surabaya88's. This model encompasses aspects of online marketing, transaction management, customer data administration, as well as information security.
PENGARUH BUDAYA ORGANISASI DAN KEPEMIMPINAN TERHADAP KEPUASAN KERJA KARYAWAN PADA PT. VISI CAKRAWALA PRATAMA Prasetyo, Rusdi Muklis; Stafrezar, Burhan
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 1 No. 6 (2023): SEPTEMBER 2023
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Human resources are pivotal in driving an organization towards its overarching objectives. The inherent rationality and intelligence possessed by individuals have a profound impact on guiding an organization, rendering them indispensable assets for leadership that significantly influence an organization's prosperity. This study is centered on the examination of PT. Visi Cakrawala Pratama. Within this organization, we seek to unravel how specific factors, such as corporate culture and management styles, exert their influence on employee well-being within the workplace, leveraging quantitative research methods and statistical analysis through tools like SPSS and multiple linear regression. This study encompasses 70 participants, representing the entire staff of PT. Visi Cakrawala Pratama, and their insights were collected through an online questionnaire. The results of this research unveil a substantial connection between organizational culture, leadership, and the primary metric of employee job satisfaction at PT. Visi Cakrawala Pratama. The implications of these findings extend to both researchers and practitioners, offering a solid theoretical framework for further exploration into the intricate relationship between organizational culture, leadership styles, and the contentment of employees. This study underscores the critical role that human resources and leadership play in shaping the trajectory of an organization's success.
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
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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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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.

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