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Perwira Journal of Economics and Business (PJEB)
Published by Universitas Perwira Purbalingga
ISSN : -     EISSN : 2775572X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal ini merupakan jurnal yang diterbitkan oleh Universitas Perwira Purbalingga, yang menerbitkan manuskrip teotitis dan riset yang berkaitan dengam Isu-isu: 1. Auditing 2. Akuntansi Manajemen 3. Sistem Informasi Akuntansi 4. Akuntansi Keuangan 5. Akuntansi Syariah 6. Teori akuntansi 7. Akuntansi Keperilakuan 8. Akuntansi Sektor Publik 9. Sistem Pengendalian Manajemen 10. Manajemen Keuangan 11. Sistem Informasi Manajemen 12. Manajemen Sistem Informasi 13. Manajemen Biaya
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 100 Documents
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ANALISIS IMPOR BERAS DI INDONESIA (RICE IMPORT DEVELOPMENT ANALYSIS IN INDOENSIA) AFIF HENDRI
Perwira Journal of Economics & Business Vol 3 No 01 (2023)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v3i01.190

Abstract

Indonesia is one of the largest rice consuming countries in the world. Rice is a staple food that experiences many problems in providing stock. Domestic rice production has not been able to meet national consumption needs, so the government needs to import rice from abroad. The reason why Indonesia has to import rice is the decreasing area of ​​rice fields. Many rice fields that were originally used for rice farming have been converted to other economic activities. Increasing population growth is a challenge for the government in meeting national rice needs. This research aims: (1) To determine the development of rice imports in Indonesia for the period 2011 to 2020. (2) To determine the contribution of rice imports in Indonesia to the availability of national rice stocks for the period 2011 to 2020. This research uses a case study method with a quantitative approach. The data used is secondary data for the period 2011 to 2020, namely the volume of Indonesian rice imports for the period 2011 to 2020, the value of Indonesian rice imports for the period 2011 to 2020 and the volume of domestic rice production for the period 2011 to 2020. The analysis used is descriptive statistical analysis and contribution analysis. rice imports to national rice stocks. The research results explain that (1) The development of rice imports in Indonesia for the period 2011 to 2020 is fluctuating. Average Indonesian rice imports are 1,138 235.1 tonnes per year. The highest rice imports occurred in 2011 amounting to 2,750,476 tons. (2) The average contribution of Indonesian rice imports to the national rice stock is 2.5 percent, namely 1,138235.1 tons per year. Most of Indonesia's rice imports come from Vietnam and Thailand.
KEUNGGULAN BERSAING: IMPLIKASI DARI SUPPLY CHAIN MANAGEMENT DAN KINERJA PERUSAHAAN Hima Barima
Perwira Journal of Economics & Business Vol 3 No 01 (2023)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v3i01.191

Abstract

The development of a dynamic industry in the current global era become a trigger for many organizations Usaha Kecil Menengah (UKM) to explore the potential, as well as identifying the key success factor to excel in an increasingly competitive rivalry. One felt the most impact is in the textile industry. This relates to the competitiveness of the industry which is an important factor to be able to survive and become a winner in the competition. The business environment today is characterized by the development of technology that is faster, shorter product life cycles, and a more intense global competition. To be more responsive to customer needs and market requirements, the company should be more than the speed of delivery and quality products. It is also necessary integration in the supply chain. This study was conducted to investigate the effect of supply chain management in the company's performance and its application on competitive advantage. Questionnaires were sent to centers shirt Sacred Road Bandung and using 70 questionnaire as a measuring tool. Through a simple regression analysis and three hypotheses. The results showed that supply chain management has a significant impact on the company's performance and its application on competitive advantage.
ANALISIS STRATEGI PEMASARAN UNTUK MENINGKATKAN PENJUALAN DI TOKO ZAABAI CRAFT Hima Barima; Fauziah Melani; Joda Rachindratama; Ukhti Azizah
Perwira Journal of Economics & Business Vol 3 No 2 (2023)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v3i2.192

Abstract

The purpose of this study was to determine the analysis of marketing strategy to increase sales at Zaabai Craft Stores. This research was conducted in Purbalingga District, Purbalingga Regency. The implementation time is planned for one week in November 2022. This research method uses a qualitative descriptive analysis approach to find out what kind of strategy is used by the Zaabai Craft Shop. The type of data in this research is qualitative data. Meanwhile, the data source is primary data. Data collection methods are carried out by means of observation, surveys, and interviews. The result of the research is that the Zaabai Craft Store has implemented a good strategy in maintaining its business. Such as adding craft materials by looking for additional suppliers, researching consumer needs, a clean and comfortable place and good quality goods at low prices. Meanwhile, the supporting factors for the marketing strategy at the Zaabai Craft Shop are good promotion management, market research and friendly and courteous service. Although there are also inhibiting factors related to craft materials that are still incomplete. However, these inhibiting factors can be overcome by looking for additional suppliers to complement materials that are not yet available at the Zaabai Craft Store.
Analisis Pengaruh Kompensasi dan Motivasi Terhadap Kinerja Karyawan Apotek di Kecamatan Purwareja Klampok Endah Lestari; Dyah Supriatin; Hima Barima
Perwira Journal of Economics & Business Vol 3 No 2 (2023)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v3i2.197

Abstract

The purpose of this study was to determine the partial and simultaneous effect of compensation (X1) and motivation (X2) on the performance of employees (Y) of the Pharmacy in Purwareja Klampok District. The data collection technique in this study used purposive sampling. Data collection techniques used by researchers were questionnaires and interviews using multiple regression analysis with the help of SPSS 26 to 38 respondents as a sample and the population taken was all Pharmacy employees in Purwareja Klampok District with the specified characteristics. This study uses a type of quantitative research. Based on the results of this study, the compensation variable using the T test obtained a t table of 2.030 while the t count was -1.184, the motivational variable t table was 2.030 and the t count was 8.315, then the employee performance variable using the F test obtained an f table of 3.259 with sig. 0.05 while the f count is 48.504. Then the conclusions obtained are that compensation does not affect performance, motivation influences performance, and compensation and motivation simultaneously affect employee performance. The coefficient of determination (R-Square) is 0.720, which means that 72% of employee performance variables can be explained by independent variables, the remaining 28%, which means that they are influenced by other variables not included in this study.
GOOD GOVERNANCE DALAM PENINGKATKAN KUALITAS PELAYANAN PUBLIK DI KANTOR DESA CANDIMULYO JOMBANG Zhelika Sari; Lik Anah
Perwira Journal of Economics & Business Vol 3 No 2 (2023)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v3i2.204

Abstract

This research was conducted to find out how the implementation of good governance in improving the quality of public services at the Candimulyo village office. This research was conducted in the public service department. The research method that the writer uses is descriptive qualitative and the source of the data is obtained through documentation and literature study with reference to internet media and village RPJM files. The collection technique used by the author is observation, interviews, and documentation. Good governance or good governance has principles that can be applied in the public service system. According to UNDP, the principles are participation, rule of law, openness, responsiveness, consensus- oriented, fairness, effectiveness and efficiency, and strategic vision. At the Candimulyo Village Office there are several principles of Good governance that have been applied, such as the principle of the rule of law, the principle of responsiveness, and the principle of openness. These principles can be a starting point for implementing other good governance principles, so that the quality of public services at the Candimulyo Village Office will be better.
ANALISIS KORELASI ANTARA JUMLAH PENDUDUK DENGAN IMPOR BERAS INDONESIA Afif Hendri Putranto; Suwali Suwali; Ayu Sitanini; Victor Bintang Panunggul
Perwira Journal of Economics & Business Vol 3 No 2 (2023)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v3i2.208

Abstract

Indonesia is one of the biggest rice consuming countries in the world. The Indonesian population is very dependent on rice as a staple food. Rice is a staple food that has many problems in stock supply. In order to prevent a food crisis from occurring, the government must pay full attention to providing stock for national consumption needs. Domestic rice production has not been able to meet the needs of national consumption, so the government needs to import rice from outside. The reason why Indonesia has to import rice is the declining number of paddy fields. Many paddy fields that were originally used for rice farming have been converted to other economic activities. The increasingly high population growth is a challenge for the government in meeting the national rice needs. This study aims: (1) To determine the development of rice imports in Indonesia for the period 2011 to 2020. (2) To determine the contribution of rice imports in Indonesia to the availability of national rice stocks for the period 2011 to 2020. This study uses a case study method with a quantitative approach. The data used are secondary data for the period 2011 to 2020, namely the volume of Indonesian rice imports for the period 2011 to 2020, the value of Indonesian rice imports for the period 2011 to 2020 and the volume of domestic rice production for the period 2011 to 2020. The analysis used is descriptive statistical analysis and contribution analysis. rice imports to the national rice stock. The results of the study explain that (1) The development of rice imports in Indonesia for the period 2011 to 2020 is volatile. The average Indonesian rice import is 1,138 235.1 tons per year. The highest rice import occurred in 2011 at 2,750,476 tons. (2) The average contribution of Indonesian rice imports to the national rice stock is 2.5 percent, which is 1,138235.1 tons per year. Most of Indonesia's rice imports come from Vietnam and Thailand
Pengaruh Stres Kerja dan Lingkungan Kerja terhadap Kinerja Pegawai di Dinas Lingkungan Hidup Kabupaten Purbalingga Fajar Robi Aditya; Hima Barima; Dyah Supriatin
Perwira Journal of Economics & Business Vol 3 No 2 (2023)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v3i2.210

Abstract

Based on performance appraisal data at the Purbalingga Regency Environmental Service, namely in 2020 and 2021 performance has decreased, from the results of pre-research the phenomenon that occurs is work stress, namely role demands and task demands, where the lack of experts makes employees have to perform tasks beyond their capabilities , while the phenomenon in the work environment is that the work space is less spacious, the wall coloring is not quite right, the lack of facilities in the meeting room. The type of research used is quantitative. The population in this study were all employees with a total sample of 95 people. The data collection technique used was a questionnaire using multiple linear regression analysis with SPSS 20. The results showed that partially the Job Stress variable had a negative and significant effect on performance and the Work Environment partially had a significant positive effect on employee performance. In addition, the variables of Work Stress and Work Environment simultaneously have a significant effect on employee performance which can be seen from the calculated F value of 11.585 while the Ftable value is 3.10, so it can be concluded that the Employee Performance variable (Y) can be significantly influenced by the independent variables work stress (X1) and work environment (X2). The coefficient of determination (R-Square) is 0.201. This means that 79.% of the employee performance variable will be influenced by other variables not discussed in this study.
ANALISIS PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN NASABAH Juli Handayani
Perwira Journal of Economics & Business Vol 3 No 2 (2023)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v3i2.212

Abstract

The purpose of the study was to find out how the influence of tangibles, reliability, responsiveness, assurance and empathy variables on customer satisfaction. This type of research is quantitave with accidental sampling techniques and quantitative analysis techiiques with multiple linear regression. The results showed that the variables of tangibles, reliability, responsiveness, assurance, and empathy simultaneously or jointly affect the level of customer satisfaction. This is indicated by F count>F table, namely 29,834>2,20 or the Sig value F (0,000) < a = 0,05, the result is significant. Partially the variables that have a positive and significant effect are tangibles, reliability, assurance and empathy. Responsiveness varibles have a positive but not signisficant effect. The variables that have most dominant effect are empathy variables.
Pengaruh Intensitas Modal, Intensitas Persediaan dan Tingkat Hutang terhadap Tarif Pajak Efektif: Studi Empiris Pada Perusahaan Consumer Non-Cyclicals Tahun 2017-2021 Prima Sadewa; Umi Safitry
Perwira Journal of Economics & Business Vol 3 No 2 (2023)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v3i2.217

Abstract

This study aims to examine the effect of capital intensity, inventory intensity and debt levels on Effective Tax Rates. Empirical Studies of Non-Consumer Cycle Companies Listed on the Indonesia Stock Exchange in 2017-2021 period. The theory used in this research is agency theory. population in this case study were 114 non-consumer cycle companies listed on the Indonesian Stock Exchange Exchange. The sampling technique in this study was purposive sampling. So that a sample of 24 companies was obtained. The type of data used is secondary. The analysis technique used is panel data regression analysis with the help of the Eviews 12 program where the classical assumptions were testedfirst before testing the hypothesis using the t-test, f-test and coefficients determination.
Pengaruh Beban Pajak Tangguhan, Book Tax Differences, Karakteristik Perusahaan Terhadap Manajemen Laba Amelia Aryani; Juli Ismanto
Perwira Journal of Economics & Business Vol 4 No 1 (2024)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v4i1.219

Abstract

This study aims to determine the effect of deferred tax costs, tax accounting differences, and company characteristics on earnings management practices in companies. Research variables include deferred tax expense, accounting tax spread, firm size, leverage, profitability, and company age. The main objective of this study is to understand how these factors influence the tendency of managers to manage earnings. The research method used in this research is empirical research with a quantitative approach. The data used is secondary data obtained from the issuer's financial reports and tax reports in [several countries]. The sampling technique used was purposive sampling, with a sample of the company population that met the search criteria. Data analysis was performed using multiple linear regression to examine the relationship between the independent variables (deferred tax expense, accounting tax difference, company size, leverage, profit, and age companies) companies) and the dependent variable (revenue management practices). . In addition, descriptive statistical analysis is also used to provide insight into the characteristics of the companies in the sample. The results show that deferred tax expense, tax accounting differences, firm size, leverage, profitability, and age have a significant effect on earnings management practices. Deferred tax expense and tax accounting differences are proven to have a positive relationship with earnings management practices, while company size, leverage, profitability and age have positive and negative relationships with earnings management activities. These results provide important information for practitioners, regulators and academics about the factors that influence earnings management practices. Furthermore, the results of this study also highlight the importance of paying attention to tax aspects and the differences between financial reports and tax reports in the corporate decision-making process. This research will contribute to the development of the accounting and finance literature and enhance the understanding of revenue management and its implications in the tax context.

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