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INDONESIA
Journal of Economics, Business, Accounting and Management
Published by CV. Kurnia Grup
ISSN : -     EISSN : 3032274X     DOI : https://doi.org/10.61476
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Journal of Economics, Business, Accounting and Management (JEBAM) specifically focuses on the main problems in the development of economic sciences, as follows: - Business, - Management and entrepreneurship, - Finance and accounting, - Marketing and social media, - Human resource management, - Corporate governance, - Economic sustainability
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 37 Documents
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Analisis laporan keuangan untuk mengukur kinerja keuangan pada PT Kimia Farma Tbk Periode 2018-2022 Yuliana, Mia Noor Aida; Choiriyah, Nanda Septiani; Endarwati
Journal of Economics, Business, Accounting and Management Vol. 1 No. 2 (2023): Journal of Economics, Business, Accounting and Management
Publisher : CV. Kurnia Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61476/1vgq9936

Abstract

Assessment of the financial performance of a company can be done by analyzing the company's financial statements for a certain period. In order for financial reports to be meaningful to users or those with an interest in financial reports, it is necessary to carry out an analysis of financial statements. The purpose of this study was to find out the analysis of financial statements to measure financial performance at PT Kimia Farma Tbk for the 2018-2022 period. The analytical method used is descriptive analysis using measurements of liquidity, solvency, activity and profitability ratios. The type of data used in this study is quantitative data sourced from secondary data, namely documents from the IDX/Indonesian Stock Exchange (IDX). The results of the study show that based on the calculation of the liquidity ratio, the company's financial performance is said to be unfavorable, marked by a decline that causes the company to be unable to carry out or pay its current obligations. Based on the calculation of the solvency ratio, it produces data that the company has increased, which makes the company's condition very worrying because the company is unable to pay debts in a timely manner. Based on the calculation of the activity ratio, it can be concluded that the overall condition of the company is good because the activity ratio has not decreased so that the company has been able to maximize the capacity of the company's fixed assets. Meanwhile, based on the calculation of the profitability ratio, it is not good because it has not been able to generate large profits and has not been able to manage the company's investment.
Analisis efektifitas pada integrasi NIK menjadi NPWP terhadap tingkat kepatuhan pajak dalam konteks akuntansi perpajakan (studi kasus KPP Pratama Jember) Maulidia, Anisa; Makkiyah; Sari, Putri Aprilia; Fatimatuzzahro
Journal of Economics, Business, Accounting and Management Vol. 1 No. 2 (2023): Journal of Economics, Business, Accounting and Management
Publisher : CV. Kurnia Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61476/mxarty67

Abstract

In realizing the increase in taxes, many obstacles are faced so that the level of tax compliance is still minimal, which results in taxpayers trying to pay less tax than they should. There are still many taxpayers who do not report and pay taxes. This has caused the government to establish regulations on the integration of Population Identification Numbers (NIK) into Taxpayer Identification Numbers (NPWP) with the Single Identity Number (SIN) system in increasing mandatory compliance, which has been regulated in Minister of Finance Regulation Number 112/PMK.03/2022 concerning Numbers. Tax Principals for individual taxpayers, corporate taxpayers and government agency taxpayers. This research uses qualitative methods derived from literature studies, in addition to using primary data, namely data taken by conducting direct interviews with Jember Pratama Tax Service Office (KPP) employees regarding tax revenues from January to August from 2022 to 2023 In the policy of integrating the Population Identification Number (NIK) into a Taxpayer Identification Number (NPWP) or what is called the Single Identity Number (SIN) system. This policy has a positive impact so that there is no need to have a lot of identification for various purposes, so that taxpayers find it easy to do this and increase taxpayer compliance. Furthermore, the Jember Pratama Tax Services Office (KPP) implemented strategies as an effort to increase taxpayer compliance, including education and outreach, improving services, use of technology, law enforcement, and collaboration with related parties.
Pengaruh strategi inovasi dan orientasi pasar terhadap keunggulan bersaing dan kinerja perusahaan (studi pada UKM OKE OCE Jakarta) Mulyono, Sri
Journal of Economics, Business, Accounting and Management Vol. 2 No. 1 (2024): Journal of Economics, Business, Accounting and Management
Publisher : CV. Kurnia Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61476/v3gm7x78

Abstract

The DKI Jakarta Provincial Government program, OK OCE (One District, One Entrepreneurship Center), was pioneered by Anies Baswedan and Sandiaga Uno. The aim is to assist micro, small and medium enterprises (MSMEs) in cultivating an entrepreneurial spirit through the Cooperatives and MSMEs Sub-Department. The main objective of this program is to realize an economic mission that prioritizes society, justice, prosperity, quality and broad insight. This research aims to show and analyze three ways in which innovation strategy and market orientation influence the performance of OK OCE SME companies in Jakarta: through competitive advantage, directly and indirectly, through innovation strategy and market orientation. All SMEs partnering with OK OCE in Jakarta are research subjects. Data were analyzed using SEM-PLS. The total research sample was 100 small and medium business owners in OK OCE Jakarta, and the simple random sampling method was used for probability sampling. Based on the findings of this research, (1) Although innovation strategies SMEs in OK OCE Jakarta gain a competitive advantage, this does not directly improve their performance; (2) The increase in the performance of SMEs in OK OCE Jakarta is not a direct result of market orientation, but rather the result of competitive advantage. 3 The increase in the performance of SMEs in OK OCE Jakarta is significantly influenced by innovation strategy and market orientation.
Analisis rasio terhadap kinerja keuangan pada PT Supra Boga Lestari Tbk Tewang, Maria Farida; Harahap, Dea Arme Tiara
Journal of Economics, Business, Accounting and Management Vol. 2 No. 1 (2024): Journal of Economics, Business, Accounting and Management
Publisher : CV. Kurnia Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61476/1sd75q31

Abstract

This study was conducted to determine the financial performance of PT Supra Boga Lestari Tbk as seen from the analysis of financial ratios for 2019-2022. The ratios to be analyzed are solvency ratios including debt to asset ratio and debt to equity ratio. Liquidity ratios include current ratio, quick ratio and cash ratio and profitability ratios include net profit margin, return on asset ratio and return on equity ratio. The research conducted is quantitative descriptive research by collecting, describing and describing the data as it is. The data source in this study is secondary data taken from the financial statements of PT Supra Boga Lestari Tbk published on the Indonesia Stock Exchange website. Based on the results of the ratio analysis of the financial statements of PT Supra Boga Lestari Tbk, it is known that the solvency ratio in 2019-2022 seen from the average value of the debt to asset ratio and debt to equity ratio is in poor condition. The liquidity ratio in 2019-2022 seen from the average value of the current ratio, quick ratio and cash ratio is in poor condition, as well as the profitability ratio seen from the average value of the net profit margin ratio, return on asset ratio and return on equity ratio in poor condition. from the results of the analysis of the financial ratios of PT Supra Boga Lestari Tbk from 2019-2022 it can be concluded that the company's financial performance from the solvency ratio shows that the company has a very high debt burden. The liquidity ratio shows that the company is less able to pay off its short-term debt, while the profitability ratio shows that the company's capital and assets have not been used optimally in making a profit.
Analisis Pengelolaan Keuangan Desa di Desa Pong Majok Kecamatan Lembor Kabupaten Manggarai Barat Jehaman, Kristoforus; Harahap, Dea Arme Tiara; Wahyudi, Agus
Journal of Economics, Business, Accounting and Management Vol. 2 No. 1 (2024): Journal of Economics, Business, Accounting and Management
Publisher : CV. Kurnia Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61476/47efrk35

Abstract

This research aims to determine and analyze village financial management carried out in Pong Majok Village. The research method used is a descriptive qualitative method using data collection techniques in the form of interviews and documentation. The research results show that village financial management in Pong Majok Village, Lembor District, West Manggari Regency includes planning village financial management, implementing village financial management, administering village financial management, reporting village financial management and accountability for village financial management. The financial management of Pong Majok Village, Lembor District is largely in accordance with Minister of Home Affairs regulations Number 20 of 2018 concerning Village Financial Management. However, there are still 3 (three) things that must be considered and re-evaluated by the Pong Majok Village government regarding the submission of monthly reports, the completeness of the attachment to the APBDesa accountability report and the submission of the APBDesa accountability report to the Pong Majok Village community.
Pengaruh Daya Tarik Wisata, Media Sosial Dan Nilai Terhadap Minat Berkunjung Ke Desa Wisata Hutan Mangrove Kulon Progo Yogyakarta Mony, Ruslia; Prasetyo, Heri
Journal of Economics, Business, Accounting and Management Vol. 2 No. 1 (2024): Journal of Economics, Business, Accounting and Management
Publisher : CV. Kurnia Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61476/spvxg605

Abstract

This research aims to determine the partial and simultaneous influence of tourist attractions, social media and values on tourists' interest in visiting the Kulon Progo Mangrove Forest Tourism Village. This research uses a quantitative type of research. The population in this study was the penjung mangrove forest tourism village of Kulon Progo. The sample in the study was 249 respondents. The sampling technique was taken using purposive sampling, a sample determination method based on the researcher's considerations which was then processed using SPSS. The data collection technique in this research uses a questionnaire. The instrument testing technique in this research uses validity and reliability. And the data analysis technique in this research uses classical assumptions, multiple linear regression, coefficient of determination and hypothesis testing. The results of this research are as follows. Partially, tourist attraction has a significant effect on tourists' interest in visiting the Kulon Progo tourist village, marked by a t-value of 4.984 which is greater than the t-table of 1.97.
Strategi Bank Indonesia Untuk Meretas Jaringan Money Changer Ilegal Kurniawati, Alfani Dewi; Wati, Lisa; Rohman, Taufiqur
Journal of Economics, Business, Accounting and Management Vol. 2 No. 1 (2024): Journal of Economics, Business, Accounting and Management
Publisher : CV. Kurnia Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61476/1cg2pr87

Abstract

The purpose of writing this article is to find out what Bank Indonesia strategies can be used to hack illegal money changer networks in order to secure the circulation of foreign currency in Indonesia. The research method used is descriptive qualitative with a literature review approach used to investigate and synthesize previously published findings regarding the research topic. There are 4 strategies that can be implemented to crack down on illegal money changers, namely strengthening regulations regarding official money changers, educating the public about the importance of using legal and registered money changer services, international cooperation and providing rewards to legal money changers. Through strengthening supervision, outreach to the public, international cooperation, and providing incentives for legal money changers, Bank Indonesia is trying to suppress illegal activities that have the potential to damage the country's financial stability. With coordinated and continuous efforts, it is hoped that the circulation of illegal foreign currency can be minimized so that the country's financial stability can be well maintained.
Strategi pengembangan usaha “Bakso Pak Wasino” dengan pendekatan business model canvas Ningrum, Sinta Surya; Pahlevi, Reza Widhar
Journal of Economics, Business, Accounting and Management Vol. 2 No. 1 (2024): Journal of Economics, Business, Accounting and Management
Publisher : CV. Kurnia Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61476/r57s5g26

Abstract

The growth of Micro, Small, and Medium Enterprises (SMEs) in Indonesia is rapidly advancing, particularly in the food sector. Many SMEs emerge, but only a few manage to endure in the long run due to various challenges and intense competition. Bakso Pak Wasino is one such SMEs that has been operating since 1997 and continues to thrive. The owner's name is Mr. Wasino, but it has been passed down to his daughter named Sinta, or myself, for continuation and development. Currently, Bakso Pak Wasino is formulating development strategies, especially in marketing. Bakso Pak Wasino has started promoting itself on social media by creating content related to its business. Marketing through social media holds great potential to reach a broader target audience. Bakso Pak Wasino is also planning its development using the Business Model Canvas (BMC) and SWOT analysis. BMC development involves nine components, including customer segments, value propositions, channels, customer relations, revenue streams, key resources, key activities, key partners, and cost structure. Development through SWOT analysis is conducted by analyzing strengths, weaknesses, opportunities, and threats. With the use of BMC and SWOT, Bakso Pak Wasino is expected to plan its development more effectively, optimize productivity, reach a wider consumer base, and increase income generation.
Aktivitas pemasaran melalui media sosial instagram dan ekuitas merek serta pengaruhnya terhadap niat beli konsumen Bimo Satrio Djati; Agus Abdurrahman
Journal of Economics, Business, Accounting and Management Vol. 2 No. 1 (2024): Journal of Economics, Business, Accounting and Management
Publisher : CV. Kurnia Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61476/zrsxwh70

Abstract

The purpose of this research is to determine the influence of Social Media Marketing Activities on brand equity; to determine the influence of brand equity on E-WOM; to determine the influence of E-WOM on consumer purchasing intentions and to determine the influence of Social Media Marketing Activities on consumer purchasing intentions. Research data collection was carried out using a cross sectional approach carried out over a 1 month period using questionnaires distributed via social media. Researchers distributed questionnaires to consumers who made online purchases to students in Yogyakarta. The analysis tool uses SEM AMOS. The research results show that there is a significant relationship between social media marketing activities and brand equity; there is a significant relationship between brand equity and e-wom; There is no influence of the e-WOM variable on purchase intention and there is a significant relationship between social media marketing activities and purchase intention.
Pengaruh Kredibilitas Daya Tarik dan Kepercayaan terhadap Minat Pembelian Sunscreen Azarine di Kota Yogyakarta Cardoso, Juliarsi; Prasojo, Eko
Journal of Economics, Business, Accounting and Management Vol. 2 No. 1 (2024): Journal of Economics, Business, Accounting and Management
Publisher : CV. Kurnia Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61476/24zv8d23

Abstract

This study aims to determine the partial and simultaneous influence of Credibility, Attractiveness and Trust on Interest in Purchasing Suncreen Azarine in Yogyakarta City. This study uses a type of quantitative research. The population in this study is All Azarine Sunscreen Users in Yogyakarta City. The sample in the study was 198 respondents. The sample determination technique was taken using purposive sampling, a method of determining samples with the consideration of the researcher which was then processed using SPSS. The data collection technique in this study uses a questionnaire. The instrument testing technique in this study uses validity and reliability. And the data analysis techniques in this study used classical assumptions, multiple linear regressions, determination coefficients and hypothesis tests. The results of this study are as follows. Partially, Credibility has a significant effect on the interest in Purchasing Azarine Sunscreen by marking a t-count value of 2.206 greater than the t-table of 1.972. Partially, Attractiveness had a significant effect on the interest in Purchasing Sunscreen Azarine by marking the t-count value of 0.324 smaller than the t-table 1.972. Simultaneously, Credibility, Attractiveness and Trust have a significant effect on the interest in Purchasing Azarine Sunscreen. This study aims to determine the partial and simultaneous influence of Credibility, Attractiveness and Trust on Interest in Purchasing Azarine Sunscreen in Yogyakarta City.

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