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Roymon Panjaitan
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Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia Perum. Cluster G11 Nomor 17, Jl. Plamongan Indah, Kadungwringin, Kedungwringin, Pedurungan, Semarang City, Central Java 50195
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INDONESIA
Riset Ilmu Manajemen Bisnis dan Akuntansi
ISSN : 29887941     EISSN : 29886880     DOI : 10.61132
Core Subject : Economy, Science,
Human Resource Management, Financial Management, Marketing Management, Public Sector Management, Operations Management, Supply Chain Management, Corporate Governance, Business Ethics, Management Accounting and Capital Markets and Investment.
Articles 300 Documents
Analisis Dampak Penerapan Peraturan Pemerintah No 58 Tahun 2023 Terhadap Pemotongan Pajak Penghasilan Pasal 21 Pada Wajib Pajak Orang Pribadi Fitria Novi Nuraini
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 3 (2024): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i3.1123

Abstract

This research is to determine and analyze the impact of calculating PPh Article 21 for individual taxpayers on income received with deductions based on Government Regulation No. 58 of 2023. This research method uses a quantitative approach. The type of research is quantitative descriptive. The research data used in this research is secondary data in the form of tax reports that use the Tax Effective Rate (TER). And primary data is the result of observations carried out by researchers as support for this research data, such as interviews with individual taxpayers who have been deducted PPh Article 21 on salaries received using TER. The results of the research show that the salary and allowances that Mr. ABC continues to receive, are deducted from the PPh payable in different amounts, where in the December period the payment is smaller, because it has been reduced by the PPh payable which has been deducted in the January to November period. So the impact given to the implementation of Government Regulation No. 58 of 2023 has a positive impact, where the calculation period is greater but in the December period it is smaller.
Analisis Pencapaian Ground Time Pesawat Airbus A350-900 Maskapai Singapore Airlines Terhadap Kinerja Petugas Ramp Handling di Bandar Udara Internasional Juanda Surabaya Eva Qoudria; Suprapti Suprapti
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 3 (2024): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i3.1125

Abstract

Ground time is one of the important things in handling aircraft while in the apron area and Ramp handling officers are responsible for block on to block off activities and play an important role in improving service functions in the apron area. Ground time that does not comply with company standards can affect flight schedules and operational costs for an airline. This research aims to analyze the ground time achievements of the Airbus A350-900 aircraft on the performance of ramp handling officers. The method used in this research is a quantitative approach with data collection techniques, namely observation and interviews. The data analysis technique uses SPSS 25 which includes descriptive analysis by processing primary data in the form of ground time records for the Airbus A350-900 aircraft for two months which has been adjusted to secondary data, namely company documents to determine the average (mean) ground time each month.Based on the results of descriptive analysis to find out the average ground time, the results obtained in August were 55.53 minutes and in September it was 55.93 minutes, meaning that in general the ground time was still achieved and the performance of the ramp handling officers was very good because they reached the ground time on time. . If ground time is looked at based on the daily schedule, there are still several delays caused by several factors, namely delays in the arrival of planes from the origin airport to the destination airport, weather factors and delays for passengers with baggage.
Pengaruh Perencanaan, Pelaksanaan, dan Penatausahaan Laporan Pertanggung Jawaban Keuangan Dana Desa Terhadap Realisasi Pengelolaan APBDeS Hamid Mukti Wibowo; Indra Lila Kusuma; Sri Laksmi Pardanawati
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 3 (2024): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i3.1127

Abstract

This research aims to increase understanding of the influence of planing, implementation and administration on what has been realized by the APBDes, this research is included in the type of quantitative research. The population in this study includes all sub-districts in Nogosari sub-districts, Boyolali districts. The data analysis menthods used are validity tets, reliability test, normality test, multiple regression test, f tests, t test, coefficient of determination test. The reaults of this research show that planing influences APBDes management, implementation does not influences APBDes management, and administration influences APBDes management.
Analisis Electronic Word of Mouth dalam Pembelian Produk di Social Commerce TikTok Shop Melinda Rosilawati; Annisa Septi Amaliyah; Eli Masnawati
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 3 (2024): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i3.1136

Abstract

TikTok Shop is one of the most popular social commerce for Indonesian people to make product purchase transactions. Advertising on TikTok Shop social commerce is inseparable from Electronic Word of Mouth (e-WOM). In today's era, e-WOM is considered as one of the important aspects that influences online shopping activities. This study aims to determine the effect of e-WOM on consumers in purchasing products on TikTok Shop social commerce. The type of research used is qualitative with a descriptive method in order to obtain an explanation of the phenomenon of e-WOM. The data collection technique was carried out by interviewing respondents who were the samples in this study. The sample in this study used a purposive sampling technique. There are three indicators that are used to assess e-WOM, namely intensity, consumer opinion, and content. The results of these three indicators show that e-WOM has been implemented well as a consideration for consumers in deciding to purchase products on TikTok Shop. This is expected to be a reference for sellers on TikTok Shop to always create marketing strategies by utilizing e-WOM.
Analisis Pengaruh Likuiditas dan Profitabilitas terhadap Financial Distress Menggunakan Model Altman Z-Score : Studi pada Perusahaan Sub Sektor Minyak dan Gas Bumi Periode 2018 – 2023 Jhonni Sinaga; Nikken Syakira Haq; Supriyanto Supriyanto
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 3 (2024): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i3.1140

Abstract

Analysis of financial distress is carried out to identify early signs of financial difficulties experienced by the company. Determining the number of samples used the purposive sampling method. The type of data used is secondary data obtained from the source www.idx.co.id. The analytical method used is statistical analysis consisting of descriptive statistical analysis, multiple linear regression analysis, classical assumption testing, and hypothesis testing. The results of partial hypothesis testing stated that liquidity measured by the current ratio had no significant effect on financial distress with a tcount value of 2.010 > ttable 1.70562 and liquidity measured by the quick ratio had no significant effect on financial distress with a tcount value of -0.027 < ttable 1.70562. while profitability measured by return on assets has a significant effect on financial distress with a value of tcount 5.453 > ttable 1.70562 and profitability measured by return on equity has no significant effect on financial distress with a value tcount < ttable or 1.201 < 1.70562. The research results of simultaneous hypothesis testing stated that liquidity and profitability simultaneously had a significant effect on financial distress with a value of fcount > ftable or 16.355 > 2.98. The research results show that the coefficient of determination (Adjusted R Square) is 0.679, which means that the influence of the liquidity and profitability variables on financial distress is 67.9%.
Pengaruh Kepercayaan dan Kualitas Pelayanan Nasabah terhadap Kepuasan Perusahaan Bank Syariah Indonesia Cabang Pontianak Zulfan Asrari; M. Khairul Anwari
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 3 (2024): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i3.1148

Abstract

The purpose of this study was to determine the trust and quality of customer service towards the satisfaction of the Bank Syariah Indonesia Pontianak Branch. The population in this study were customers, with a sample of 100 people. Determination of sample withdrawal using incidental sampling techniques. Determination of the sample size of the research object using the Slovin formula with a confidence level of 90% (significance level of 0.10). Slovin formula with a confidence level of 90% (significance level of 0.10) / Data collection techniques using questionnaire distribution techniques. Based on the results of the analysis and discussion that have been carried out, it can be concluded that the characteristics of respondents in this study show that respondents who are customers of BSI Pontianak Branch show that most customers are aged 19-28 years, last education is high school / vocational school, civil servant jobs, male, are customers of BSI Pontianak Branch 100%.
Pengaruh Penggunaan Media Sosial, Gaya Hidup, dan Literasi Keuangan Terhadap Perilaku Konsumtif Mahasiswa di Kota Surakarta Dewi Wulandari; R. Taufiq Nur Muftiyanto; Agus Suyatno
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 3 (2024): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i3.1155

Abstract

The consumer behavior of university students is an intriguing phenomenon to explore given the dominant influence of social media and evolving lifestyles among students. This study aims to investigate the relationship between social media usage, lifestyle, and financial literacy on the consumer behavior of students in Surakarta City. The research employed a quantitative approach, collecting data from 97 active student respondents using social media from several universities in Surakarta City. A structured questionnaire was used to gather data on variables such as social media usage, lifestyle, financial literacy, and student consumer behavior.The data analysis results indicate a significant positive correlation between social media usage and student consumer behavior. Additionally, a consumptive lifestyle also positively influences student consumer behavior. However, financial literacy does not show a positive influence on student consumer behavior in Surakarta City. These findings underscore the importance of financial literacy education among students as a preventive measure against the negative effects of social media usage and consumptive lifestyles.The implications of this study can serve as a basis for developing educational programs and policies aimed at enhancing awareness and financial skills among students.
Pengaruh Disiplin Kerja dan Kompensasi terhadap Kinerja Karyawan pada CV. Chandra Sukses Mandiri di Kota Tangerang Selatan Titis Nurdinawati; Hafis Laksmana Nur Aldy; Bachtiar Arifudin Husain; Didi Sunardi
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 3 (2024): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i3.1156

Abstract

This research aims to determine the influence of Work Discipline on Employee Performance, to determine the influence of Compensation on Employee Performance and to determine Work Discipline and Compensation on Employee Performance at CV. Chandra Succeeds Independently in South Tangerang City. Research methodology with quantitative methods. The sample used in this research was 62 respondents. The analytical methods used are simple linear regression test, multiple linear regression test, coefficient of determination, correlation coefficient, partial test (t test), and simultaneous test (f test). The research results show that: 1) Work Discipline partially has a significant effect on Employee Performance at CV. Chandra Sukses Mandiri is proven by simple linear regression Y = 30.736 + 0.44X1, the coefficient of determination is 20,5% and the tvalue is 3,929 > ttable 2,001 with a significance of 0,000 < 0,05 . 2) Compensation partially has a significant effect on employee performance at CV. Chandra Sukses Mandiri is proven by simple linear regression Y = 39.140 + 0.401X2, the coefficient of determination is 17% and the tvalue is 3,537 > ttable 2,001 with a significant of 0,001 < 0,05. 3) Simultaneously there is a positive and significant influence between Work Discipline and Commensation on Employee Performance at CV. Chandra Sukses Mandiri, this can be proven by multiple linear regression Y=28.126+0.312X1+0.220X2, the coefficient of determination is 23.8%. And the fvalue is 9.236 > ftable 3.15 with a significance of 0.000 < 0.05.
Analisis Anggaran Biaya Produksi dalam Menunjang Efektivitas Pengendalian Biaya Produksi untuk Meningkatkan Laba Tiya Bella Aprillia; Sri Luayyi; Fauziyah Fauziyah
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 3 (2024): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i3.1159

Abstract

It is important for companies to calculate production cost budgets in order to increase a company's profits. Researchers conducted research on CV. GTT Kediri by calculating the production cost budget. The researcher aims to find out how production cost budget analysis supports the effectiveness of controlling production costs to increase profits. In this research, researchers used quantitative descriptive research. The data sources used in this research are interviews and documentation as well as the analysis techniques used, namely calculating the production cost budget, calculating the effectiveness of production costs, calculating the cost of production, and comparing profit and loss report data from the company with research results. The result of this research is that by calculating the production cost budget, it proves that production costs can be said to be effective because the results are above 90%. Calculating the production cost budget is able to increase company profits, the company's net profit data for 2022 is IDR 767,264,000. then the net profit results from the research without using the 2023 production cost budget calculation were IDR 892,934,000 and the profit and loss results from research using the 2023 production cost budget calculation were IDR 901,705,000.
Pengaruh Fungsi Manajemen Terhadap Kinerja Karyawan pada Pengelolaan Ikan Hias di PT Indotama Putra Wahana Bekasi, Jawa Barat Mitra Sari Bulan; Mauli Kasmi; Mariam Mariam
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 3 (2024): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i3.1160

Abstract

Every business has goals to achieve. To make it real efective and efficient company goals, it is important to improve employee performance. The aplication of managemen functions is an important factor in this matter. The purpose of this study is to determine the influence of each management function on employee performance in ornamental fish management at PT Indotama Putra Wahana, an ornamental fish export and import company. The research methods used are multiple linear regression analysis through research instrument tests (validity and reliability tests), classical assumption tests (normality tests and heteroscedasticity tests) and hypothesis tests using t tests, as well as correlation tests and determination coefficient tests. Through the t test on the planning function, tcount was obtained worth 4.643 > ttable worth 2.467 with a significance value of 0.000 < 0.05, which means that the planning function has a significant effect on employee performance. While in the organizing function, a tcount of 3.735 > ttable worth 2.467 was obtained with a significance value of 0.001 < 0.05, which means that the organizing function has a significant effect on employee performance. Then in the briefing function, a tcount of 3.737 > ttable worth 2.467 was obtained with a significance value of 0.001 < 0.05 which means that there is a significant influence on employee performance. In the control function, a calculation of 4.710 > ttable worth 2.467 was obtained with a significance value of 0.000 < 0.05, which means that the control function has a significant effect on employee performance. Then through the correlation test, a strong relationship was obtained between the management function and employee performance by 69.5%.