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Majalah Bisnis & IPTEK
Published by Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung
ISSN : -     EISSN : 25021559     DOI : https://doi.org/10.55208/bistek
Core Subject : Economy, Science, Social,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Social Sciences
The focus areas of the journal include, but are not limited to: Related to the fields of Accounting and Management as well as the Context of Business and Science and Technology in Indonesia, also intended as a medium of communication between academics who are interested in business and science and technology studies from the point of view of accounting and management. Relating to the development of Industry 4.0 towards Industry Society 5.0, which applies high technology to increase efficiency and productivity, reduce negative environmental impacts, achieve sustainable development, human and machine collaboration, and attention to aspects such as the environment and worker welfare.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 108 Documents
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Pengaruh Kepemimpinan Transformasional Terhadap Motivasi Kerja Kadir Kadir; Wini Sariningsih
Majalah Bisnis & IPTEK Vol. 11 No. 2 (2018): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/16mmrr19

Abstract

Leadership with a new approach is needed to deal with changes very quickly both from insideor from outside of the organization. Leadership with this new approach is transformative leadership that is able to develop initiatives, be able to empower staff and organizations into a change a way of thinking, developing a vision, understanding organizational goals and bringing about sustainable improvements. This study aims to prove that the transformational leadership style is able to bring changes that have an impact on increasing the motivation of subordinates to achieve performance as expected, and also to determine the extent the influence of each dimension of transformational leadership on employee work motivation. The study was conducted the government employee in one of the Bandung local government agencies using a sampling technique of 74 respondents. The independent variables in this study consisted of charismatic, inspirational, intellectual stimulation and individual attention while the dependent variable was work motivation. The results showed that transformational leadership simultaneously had a significant effect with a coefficient of determination of 63.8%. In order to increase the influence of transformational leadership, it is recommended that the leaders must have to pay more attention in placement of employees accordance with their educational background and expertise and do not forget the importance of delegating authority and responsibilities in a straightforward and clear manner to make room for employee creativity.
Pengaruh Pertumbuhan Perusahaan Dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Sektor Property Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016 Achmad Setya Nugraha; Maulana Yusup; Djadjun Juhara
Majalah Bisnis & IPTEK Vol. 11 No. 2 (2018): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/4qpvxh89

Abstract

The value of the firm is investor’s perception towards the firms success level which is related to supply and demand that reflected the price of the stock. The high value of the firm will make the investors believe not only the present condition of the firm, but also the prospect of the future firm’s performance. Based on the previous relevant researches, there are some factors can influence the value of the firm, such as: decision of funding, dividend policy, investment decision, firm’s growth, leverage, profitability, firm’s size, etc. Some of the factors have relationship and influence towards the inconsistency value of the firm, so this research aimed to finding out the influence of firm’s growth (Total Assets Growth) and profitability (ROE) towards value of the firm (PBV) at property sector of Indonesia Stock Exchange. The population of this research was the property sector registered at Indonesia Stock Exchange from 2012 to 2016. To determine samples was using purposive sampling method with some fixed criteria such as: firms was listed at property real-estate sector before 2011, periodically released their financial report with representatives ratio used in this research and total 12 firms for samples. The data used was the secondary data which was obtained from MNC Securities program MNC Trade from 2012 to 2016. The analysis instrument is panel data regression and using EViews 9 for tool. This research shows both firm’s growth and profitability influence positive and significant with total 79.45%. It it recommended for the investor to look after the positive
Pengaruh Penagihan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Wajib Ginting
Majalah Bisnis & IPTEK Vol. 11 No. 1 (2018): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/4ve7a917

Abstract

The goal of this study is finding the implementation of Personal Income Tax Collection activities at the Primary Tax Service Office in Bandung, to find out the Individual Taxpayer Compliance and find out how much the Personal Income Tax Collection Effect on Individual Taxpayer Compliance. The method used in the study at one of the Primary Tax Service Offices in Bandung is descriptive analysis method. The data collecting techniques are interviews, questionnaires and library research. The sampling technique with non-probability sampling is saturated sample, where all members of the population are sampled. The data analysis techniques are carried out through descriptive analysis and verification analysis. Based on the results of the study, personal income tax collection is considered as good with an average score of 3.27 and the individual taxpayer compliance is categorized as is good enough. The average score is 3.25. then the personal income tax collection is adequate in improving personal taxpayer compliance. It was proven by the results of the correlation coefficient analysis by using the product moment. It has powerful effect at 0.831. Personal income tax collection affects personal taxpayer compliance by 69.00%, while the remaining 31.00% is influenced by the other factors that are not examined in this study such as the condition of a country's tax administration system, service to the taxpayers, tax law enforcement, inspection taxes and tax rates.
Pengaruh Fungsi Kepemimpinan, Budaya Organisasi Dan Komitmen Organisasi Terhadap Kinerja Pegawai: Survey Pada Badan Pelayanan Perizinan Terpadu Dan Penanaman Modal Kota Cimahi Farid Riadi
Majalah Bisnis & IPTEK Vol. 11 No. 1 (2018): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/n5h5a640

Abstract

The excellent public service is a characteristic of a good governance. Based on this statement, the increasing quality of public service is a must. The goal of this research is discovering the impact of leadership function, organizational culture and organizational commitment to employee performance. This research employs quantitative approach. The object of this study is a public office in Cimahi. The result of this study show there is a significant effect of leadership function, organizational culture organizational commitment to employee performance. It leads to employee’s optimum perfomance.
Pengaruh Pengendalain Internal Terhadap Kualitas Laporan Keuangan Daerah R. Deni Purana; Iwan Sidharta
Majalah Bisnis & IPTEK Vol. 11 No. 1 (2018): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/x6vf0j11

Abstract

One of the goals to be produced from the use of information technology in the application of information systems is quality information. The purpose of this study is to investigate the effect of internal controls on the quality of regional financial statements in answering the hypothesis proposed by using a quantitative approach with simple linear regression analysis techniques. Verification is carried out with a sample of 30 employees at one of the regional government offices in the city of Bandung. Based on the results of data processing shows that there is a significant influence of internal control over the quality of regional financial statements. Thus it can be recommended for the parties concerned to improve internal control so that it can produce quality regional financial report information.
Pengaruh Motivasi Dan Kompetensi Terhadap Kepuasan Kerja Di PT. Inti (Persero) Bandung Asep Rochyadi Suherman
Majalah Bisnis & IPTEK Vol. 11 No. 1 (2018): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/pn50q242

Abstract

In an organization, specifically the human resource department, high motivation and employee competency are essential to increase the employee satisfaction. This study aims to discover the effect of motivation and employee competency towards employee satisfaction. This study uses descriptive and verivicative method. The samples of this study are the employees of a company in Bandung. Moreover, this study uses the path analysis to know the direct and indirect impact. The results prove motivation and competency has significant effect to work satisfaction.
Pengaruh Pengendalian Internal Dan Kompetensi Terhadap Efektivitas Penggajian Asep Effendi
Majalah Bisnis & IPTEK Vol. 11 No. 1 (2018): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/ytqfj386

Abstract

The effectiveness of payroll in organizations plays an essential role in ensuring business continuity. This study aims to determine the effect of internal controls and the competencies of the efficacy of salary. The research method used is the survey method for employees of payroll systems in the company. Thirty samples were taken by purposive sampling technique at two retail companies in the city of Bandung. The data analysis technique uses the path analysis approach. The results of the study indicate that there is a significant effect of internal control and competence on payroll effectiveness. Based on these findings, the company needs to improve internal control and employee competence so that payroll effectiveness can run optimally.
Sikap Terhadap Pembiayaan Syariah di Libya Dan Italia: Sebuah Analisis Isi Terhadap Artikel Gait & Worthington (2015) Dan Opromolla (2012) Alexander Joseph Ibnu Wibowo
Majalah Bisnis & IPTEK Vol. 11 No. 1 (2018): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/83c7jy19

Abstract

Nowadays there are relatively few studies that have compared consumer attitudes to Islamic finance in developed and developing countries. This study aims to analyze differences in attitudes towards Islamic finance between bank consumers in developed country (Italy) and developing country (Libya), including identifying various antecedents of attitudes to seeking financing by bank consumers in both countries. For this reason, we conducted an exploratory study through a content analysis of two scientific journal articles. Specifically, we systematically reviewed two scientific journal articles that discussed the bank's attitude towards Islamic finance. The first article was written by Gait and Worthington (2015) and the second article was written by Opromolla (2012). We found that the study of Gait et al. (2015) succeeded in identifying four determinants of consumer attitudes toward Islamic finance, namely community service, profitability, religion, and unique services. In addition, religion and community service are the most important positive attitudes that determine the use of Islamic finance methods by retail consumers in Libya. On the other hand, the Opromolla study (2012) aims to analyze the suitability of Islamic banking with the Italian banking system. Through a practical analysis of experience in financial services in Italy, it was found that although Italy provides a conducive and flexible legal environment and supporting banking laws and regulations, Islamic banks are not yet established in Italy. For this reason, we need a way to adjust (reconcile) Islamic banking with EU regulations and the Italian banking system. In summary, the slow progress of Islamic banking in Italy is likely to be answered through the findings of empirical studies conducted by Gait and Worthington (2015).

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