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SINTESA
Published by Universitas Sebelas April
ISSN : 20861613     EISSN : 20861613     DOI : -
Core Subject : Economy, Science, Education, Engineering,
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education
SINTESA merupakan media ilmiah utama untuk mendiseminasikan hasil penelitian dari rumpun ilmu ekonomi dengan misi meningkatkan pengetahuan dan keterampilan profesional para ekonom serta wadah informasi berupa hasil penelitian, studi literatur dan tulisan ilmiah bagi akademisi, pengambil kebijakan, pelaku, dan pemerhati pembangunan ekonomi dan masyarakat. SINTESA diterbitkan oleh Fakultas Ekonomi Bisnis (FEB) UNSAP sejak tahun 2009 dengan frekuensi dua nomor dalam setahun.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 85 Documents
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The Effect of E-Samsat Effectiveness, Progressive Taxes and Samsat Outlet Service Quality on Motor Vehicle Taxpayer Compliance Meilan, Ervina; Meitri, Della; Imanisa, Ikhnandiena Nur; Mayang, Yalfa
SINTESA Vol. 15 No. 1 (2024): Sintesa
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Abstract

The effectiveness of E-Samsat concerns the success of supporting a motor vehicle tax collection process in order to achieve the predetermined target by simplifying and shortening the time to pay motor vehicle taxes by using the E-Samsat service which can be done anywhere and anytime. that the realization of motor vehicle tax (PKB) in Sumedang Regency in 2020-2022 tends to be unstable. This study uses a quantitative method. This sampling technique was carried out by random sampling. The data sources in this study include primary and secondary data, where the data sources provide data directly to data collectors. Secondary data in this study is using a questionnaire through a google form. The results of this research are expected to provide a deeper understanding of Motor Vehicle Tax, as well as contribute to providing an understanding of taxation in the payment of Motor Vehicle Tax. Good service, transparent progressive tax structure, efficient effectiveness can increase tax revenues in the transportation sector. The e-Samsat program is a very effective innovation to make it easier for taxpayers to pay motor vehicle taxes, so that the public or taxpayers are aware and compliant of the importance of carrying out the obligation to pay motor vehicle taxes. The quality of service must also always be improved and improved so that taxpayers feel comfortable when paying samsat. So that it can increase local original income which is then redistributed for the welfare of the community.
The Influence of Value Added Tax (VAT) on Online Buying and Selling Transactions on Shopee in the Sumedang Community Raharjo, Rezi Dwi Putriani; Raharjo, Reza Dwi Fitriani; Nurmayanti, Santi; Rosalinda, Rosalinda
SINTESA Vol. 15 No. 1 (2024): Sintesa
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Abstract

This research aims to analyze the influence of Value Added Tax (VAT) on online buying and selling transactions on the Shopee platform carried out by the people of Sumedang. With the development of technology and fast internet use, online transactions are increasing in Indonesia. Through a quantitative approach using survey methods and data collection using questionnaires, this research tests the hypothesis that there is an influence of VAT on online buying and selling transactions at Shopee. It is hoped that the research results will provide a deeper understanding of the impact of VAT on online transactions and contribute to the development of tax policy in e-commerce. In conclusion, this research is important for understanding the relationship between VAT and online transactions in today's digital era. This research aims to analyze the influence of Value Added Tax (VAT) on online buying and selling transactions on the Shopee platform carried out by the people of Sumedang. With the development of technology and fast internet use, online transactions are increasing in Indonesia. Through a quantitative approach using survey methods and data collection using questionnaires, this research tests the hypothesis that there is an influence of VAT on online buying and selling transactions at Shopee. It is hoped that the research results will provide a deeper understanding of the impact of VAT on online transactions and contribute to the development of tax policy in e-commerce. In conclusion, this research is important for understanding the relationship between VAT and online transactions in today's digital era
Implementation of Quality Management on Service Quality at PT PLN (Persero) UP3 Sumedang Rimbani, Silvia Herawati; Dwinova, Ghea Aulia; Rohman, Nursaeful; Febrianika, Luthfianeu; Kartiwa, Aa
SINTESA Vol. 15 No. 1 (2024): Sintesa
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Abstract

This study explores the implementation of quality management in improving service quality at PT PLN (Persero) UP3 Sumedang, an operational unit of PT PLN (Persero) responsible for electricity services in the Sumedang and Majalengka regions. Using a qualitative method, this research analyzes the quality management practices applied, evaluates their impact on service quality, and provides recommendations for further improvement. The results show that focusing on customers, enhancing service quality, responsiveness to complaints, technology utilization, employee training, and a commitment to continuous improvement are key success factors in quality management implementation. Effective quality management at PT PLN (Persero) UP3 Sumedang can increase customer satisfaction and loyalty, reduce complaints, enhance the company's reputation, and optimize operations. This study is expected to provide guidance for other public service providers in their efforts to improve operational performance and service through quality management
Establishment of Mosque Economic Institution (UEM) at AlMuhajirin Mosque, Jatihurip Village - North Sumedang District, Sumedang Regency Gunawan, Wawan
SINTESA Vol. 15 No. 1 (2024): Sintesa
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Abstract

This research aims to form a Mosque Economic Enterprise organization, hereinafter referred to as UEM, at the Al-Muhajirin mosque which aims to revive economic activities among mosque congregations, by managing alms funds. The definition of UEM is basically an institution that is engaged in economic activities owned by a mosque or under the Mosque Management Organization (Mosque Prosperity Council/DKM) to improve the welfare of the congregation/community in the mosque environment through collecting and managing alms funds to be distributed to the community around the mosque. in the form of consumptive/social assistance and productive in the form of non-interest bearing loans. Before the formation of UEM, socialization was first carried out to introduce UEM as an institution under the auspices of DKM with the aim of improving the welfare of the congregation/community in the mosque environment. After the socialization was carried out, the UEM institution was formed under the auspices of the DKM mosque, then one of the efforts to build UEM was to distribute piggy banks which were distributed to the congregation to raise capital funds for UEM.
Analysis of Reward and Punishment at Bank BTPN KCP Sumedang Sumiati, Ai; Septian, Tedy
SINTESA Vol. 15 No. 1 (2024): Sintesa
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Abstract

Reward and Punishment are two words that are contradictory to each other, however, these two things are interrelated, both of which spur employees to improve the quality of work. Reward and Punishment are closely related to motivating employees, including employees working in banking and non-banking institutions. Based on this, this study aims to find out the implementation of reward and punishment at Bank BTPN KCP Sumedang. The results of this study show that Bank BTPN KCP Sumedang has implemented rewards and punishments for employees. Implementation of rewards at Bank BTPN KCP Sumedang in the form of extrinsic rewards such as salaries, benefits, bonuses, training, promotions and growing intrinsic rewards for employees such as a sense of pride in completing work and achieving targets. Meanwhile, the punishment applied to Bank BTPN KCP Sumedang is in the form of verbal warning, written warning and the provision of SP1 SP2 SP3 and severe punishment will not extend the contract and layoffs (termination of employment). With the application of reward and punishment can improve employee performance. It is hoped that Bank BTPN KCP Sumedang will be able to further increase rewards so that employee work productivity increases. Because reward and punishment have a positive influence, can improve employee performance and as a form of mutual prosperity between employees
E-Marketing Analysis of Furniture Products at CV. Jasmine Maddani Tolengas Sumedang Kurniasih, Nining; Munggaran, Rani
SINTESA Vol. 15 No. 1 (2024): Sintesa
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Abstract

Sales at CV. Jasmine Maddani Tolengas Sumedang is experiencing fluctuating sales conditions, which is due to the many competitors that have sprung up in Sumedang Regency, lack of advertising promotions, and the impact of the co-19 pandemic. This study aims to find out how the implementation of E-Marketing on CV. Jasmine Maddani and to find out how to solve E-Marketing problems on CV. Jasmine Maddani. The research method used is a qualitative method with a descriptive type of research. The research subjects are owners, account operators, and employees at CV. Jasmine Maddani. Techniques and data collection used in this study are observation, interviews and documentation. The techniques and data analysis used are data collection, data reduction, data presentation and conclusion. The results of this study are CV. Jasmine Maddani has implemented communication and service from the very beginning and has been running very effectively because she was able to get a good response from consumers. In business transactions CV. Jasmine Maddani has implemented developments in banking, namely via transfers to make transactions easier with consumers. On online CV. Jasmine Maddani uses social media such as Shoppe, Instragram, Facebook and Email. The most dominant application is Instragram. CV. Jasmine Maddani only uses email for employee recruitment needs, sending interior designs to consumers. CV. Jasmine Maddani uses Facebook for media as a promotion. CV. Jasmine Maddani has implemented Shoppe but her sales are very low because account owners and operators still have a lot to learn how to increase sales on the marketplace
Forecasting Product Demand at PT. Sinar Sosro Kp Cimareme West Bandung Jaja, Jaja; Nurendang, Nadia; Nurfauzia, Fadila
SINTESA Vol. 15 No. 1 (2024): Sintesa
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Abstract

Companies need a method, namely forecasting (Kurniadi, 2018). Forecasting (forecasting) is the most important part for every company or business organization in every management decision making. Apart from that, forecasting is usually done to reduce uncertainty about something that will happen in the future (Vanesa, et al. 2018). PT. Sinar Sosro KP Cimareme West Bandung forecasts demand using sales patterns according to targets determined by the company. The choice of demand forecasting method uses quantitative methods with moving average forecasting which shows that past data can be used as a guide for forecasting in the future. the moving average model is a forecasting model used by researchers in research at PT. Sinar Sosro KP Cimareme West Bandung as a forecasting model uses time series data which is in accordance with the data provided by the company. The results of demand forecasting using the moving average model for 3 months produced a unit value of 350ml, TBE products of 13,546 crates, 4,869 TBE 450ml products, 1,453 crates of TBE LS 450 KL12 products, 1,563 crates of TBE GT 450 K12 products. crates, 23,483 crates of 350ml FTE products, 11,302 crates of 500ml FTE products, 5,725 crates of 350 K12 STE products, 1,673 crates of 500ml STE products, 1,554 crates of 500ml TSE products, 61 crates of 310ml FTC products, 536 crates of 330ml TSC products crate , and finally the 230ml FTO product is 333 crates of OWP PETCompanies should be able to pay attention to controlling demand for OWP PET products in 12 product units, to avoid errors in demand and avoid lost stock and over stock in each product unit, and control is carried out to avoid damaged products, namely products that are expired or have leaks. It would be better for the company to be better able to organize or coordinate each product that will be sent to outlets in the West Bandung Region so that the company can ensure the accuracy of forecasting demand for OWP PET products.
The Effect of Compensation on Employee Job Satisfaction at CV. Bestro Project Sumedang Firdayanti, Anita; Hidayat, Gustina; Ginanjar, Yayat
SINTESA Vol. 15 No. 1 (2024): Sintesa
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Abstract

The problem in this study is that there are still employees on CV. Bestro Project Sumedang who feels dissatisfied at work, one of which is related to compensation. This study aims to determine the effect of compensation on employee job satisfaction in CV. Bestro Project Sumedang. This study uses quantitative research methods with independent variables, namely compensation and dependent variables, namely job satisfaction. The sampling technique is carried out by sampling jenuh technique. The respondents of the study amounted to 30 respondents. Data collection uses observation, interview and questionnaire techniques while data analysis uses validity tests, reliability tests, classical assumption tests, simple linear regression tests, correlation coefficients and determinations and hypothesis tests using partial significance tests (t statistical tests) with data management using SPSS version 29. The results of the research discussing the determination test showed that compensation affected job satisfaction by 26% and the remaining 74% was influenced by other factors that were not discussed the this study. The results of the T test show that compensation has a positive and significant effect on employee job satisfaction in CV. Bestro Project Sumedang
The Influence Of e-Samsat-Based Tax Administration Modernization of Motor Vehicle Tazpayer Compiliance (Empirical Study of Samsat Sumedang Regency) Heldiana, Mela; Yuniawati, Ayi Srie
SINTESA Vol. 15 No. 1 (2024): Sintesa
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Abstract

This study aims to find out how the modernization of e-SAMSAT-based tax administration in Sumedang Regency's SAMSAT, to find out how the compliance of Motor Vehicle Taxpayers in Sumedang Regency's SAMSAT, and to find out how the effect of modernization of e-SAMSAT-based tax administration on Motor Vehicle Taxpayer compliance in SAMSAT Sumedang Regency. The results of the data analysis show that modernization of e-SAMSAT-based tax administration is in the very good category or 84.7% because the implementation of modernization of e-SAMSAT-based tax administration is as expected. The results of data analysis also show that the compliance of Motor Vehicle Taxpayers is in the very good category or 87.8% to find out the amount of contribution made by the modernization of e-SAMSAT-based tax administration to the compliance of Motor Vehicle Taxpayers by 69.5%. Furthermore, the results of hypothesis testing show that ????ℎ???????????????????? is 14.851 and ???????????????????????? is 1.983. Thus the result is ????0 rejected and ????a accepted. Therefore, there is an influence between the modernization of e-SAMSAT-based tax administration and the compliance of Motor Vehicle Taxpayers at the SAMSAT office in Sumedang Regency.
Analysis of the Promotion Strategy of Captain Zack Tourist Attraction in Sumedang District Royani, Solihin; Gunawan, Wawan; Apriliasari, Lusiana
SINTESA Vol. 15 No. 2 (2024): Sintesa
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Abstract

The focus of this research is the analysis of promotional strategies at Captain Zack tourist attraction. This research aims to determine the implementation of promotional strategy activities, obstacles, and solutions at Captain Zack tourist attraction. This research uses a descriptive qualitative method approach. The data collection process was obtained through passive participatory observation and structured interviews with companies and visitors, while supporting data was obtained through documentation. The data analysis technique uses the Miles and Huberman model with steps including data collection, data reduction, data presentation and conclusion drawing. The results of this study indicate that Captain Zack has carried out six elements of promotional strategies, namely advertising, face-to-face sales, sales promotion, publicity, direct marketing and word of mouth. There are several indicators in promotional strategy activities that have not been carried out optimally, especially in social media management. In current promotional activities, social media optimization must be done in order to reach a wider market.

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