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Thessi Cahyaningtias
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JABI (Journal of Accounting and Business Issues)
Published by Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
ISSN : -     EISSN : 28281411     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Setiap penerbitan minimal terdiri dari 5 judul artikel terkait topik-topik seputar bisnis, akuntansi dan manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 44 Documents
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PRODUCT INNOVATION ANALYSIS FOR DEVELOPING COMPETITIVE ADVANTAGE Rosa Linda; Zianty Dwi Salza; Panji Agnyoto; Fajar Meiyanti
JABI (Journal of Accounting and Business Issues) Vol. 1 No. 02 (2021): VOL 01 NO 02 NOVEMBER (2021)
Publisher : STIESA Press

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Abstract

This study aims to analyze the product innovation process carried out by several coffee Micro, Small and Medium Enterprises (MSME)in developing competitive advantage. The research method used is a qualitative method using a descriptive approach. The data analyzed are the results of interviews with 3 coffee Micro, Small and Medium Enterprises (MSME)owners, 1 employee / barista and 1 customer from one of the coffee Micro, Small and Medium Enterprises (MSME). The result of this research is that the innovation process carried out by a company can provide added value that is not owned by its competitors, so that it can maintain its competitive advantage. The product innovation process carried out by several Micro, Small and Medium Enterprises (MSME) to maintain their competitive advantage is by conducting several product diversification so that customers do not feel bored with only a static menu. In addition, other innovations can be made by developing derivative products by modifying existing products.
ANALISIS ORIENTASI PASAR DAN KINERJA OPERASIONAL PADA BUMD SEA Risa Aulia Angelica; Muni Arini Rahman
JABI (Journal of Accounting and Business Issues) Vol. 2 No. 01 (2022): VOL 2 NO 1 2022
Publisher : STIESA Press

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Abstract

Di dalam perekonomian modern seperti sekarang ini, keadaan sudah berubah, banyaknya persaingan dalam dunia bisnis merupakan hal yang tidak dapat dihindari. Pada dasarnya tujuan perusahaan mendirikan suatu usaha untuk mendapatkan keuntungan maksimal. Oleh karena itu perusahaan dituntut untuk selalu berinovasi dan mampu memahami keinginan pasar serta menyusunn strategi perusahaann yangg efektif. Strategi perusahaan diarahkan untuk menghasilkan kinerja, baik kinerja keuangan maupun kinerja pemasaran (Sarjita, 2017).
ANALISIS PERBANDINGAN INOVASI PRODUK PADA UMKM BRAND “AYAM GEPREK PANGERAN” DAN BRAND “AYAM GEPREK BENSU CABANG SUBANG” Emalia Hartati; Dedi Purwanto
JABI (Journal of Accounting and Business Issues) Vol. 2 No. 01 (2022): VOL 2 NO 1 2022
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Abstract

Rudjito (2003) Menjelaskan bahwa Usaha Mikro Kecil dan Menengah (UMKM) merupakan suatu usaha yang memiliki peranan sangat penting di dalam perekonomian Negara Indonesia. Dilansir dari badan pusat statistik Indonesia jumlah koperasi dan UMKM di Indosesia pasca pandemi covid-19 pada tahun 2022 menembus angka 14,5 juta dan hal itu diprediksi akan terus meningkat, (bps.2022). Dengan munculnya banyak UMKM dapat menurunkan tingkat pengangguran terbuka di Indonesia yang pada tahun 2022 mencapai angka 11,53 juta atau sekitar 5,53% dari penduduk usia kerja yang disebabkan akibat kemunculan pandemi covid-19 (bps.2022). Selain sebagai penyedia lapangan pekerjaan muncunya UMKM (Usaha Mikro Kelas Menengah) juga dapat menjadi salah satu struktur penting dalam perekonomian Indonesia karena perannya dalam meningkatkan income negara.
MEASUREMENT ANALYSIS ON THE LEVEL OF COOPERATIVE PERFOMANCE BASED ON THE BALANCE SCORECARD METHOD APPROACH: Case Study of The Bahrul Ulum Islamic Boarding School Cooperative Subang District putri ayu; Eviana Putri; Icih Icih
JABI (Journal of Accounting and Business Issues) Vol. 2 No. 01 (2022): VOL 2 NO 1 2022
Publisher : STIESA Press

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Abstract

The purpose of this study was to determine how the level of cooperative performance through the Balanced Scorecard method approach which was reviewed through four perspectives, namely (1) financial perspective, (2) customer service perspective, (3) internal business perspective, and (4) growth and development perspective. learning. Based on these objectives, this research uses a quantitative descriptive method with a case study approach. Where the object in the research is the Bahrul Ulum Islamic Boarding School Cooperative. The type of data used in this study is secondary data, namely data taken from the 2020-2021 RAT report. The data collection technique is through library research and documentation. And the data analysis technique in this study consisted of 11 measurement indicators. The results of this study indicate that the performance of the Bahrul Ulum Islamic Boarding School Cooperative in 2021 as a whole gets a score of 50.00 out of a total weight of 100, meaning that the cooperative has not reached the target, with details as follows: (1) the financial perspective has not reached the target with a score of only 28.00, (2) the customer perspective has not reached the target with a score of only 4.00, (3) the internal business perspective has reached the target with a score of 10.00, (4) the growth and learning perspective has reached the target with a score of 10.00. From this analysis, the Bahrul Ulum Islamic Boarding School Cooperative has not fully achieved the target, this is because the Bahrul Ulum Islamic Boarding School Cooperative has not paid close attention to the performance that has been achieved, especially in terms of finances and customers, which is marked by a decrease in SHU in 2021, which is 15% when compared to SHU in 2020.
ANALYSIS OF REPORTING AND FINANCIAL ACCOUNTABILITY IN DAWUAN KALER VILLAGE SUBANG REGENCY FOR 2022 FISCAL YEAR Syifa Salsabila Muslim; Syifa Naylla Az-Zahra; Nanda Ayu Triani; Tri Sandi Eka
JABI (Journal of Accounting and Business Issues) Vol. 3 No. 01 (2023): VOL 03 NO 01 2023
Publisher : STIESA Press

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Abstract

Village financial management is the whole of activities that include aspects of planning, implementing, administering, reporting and accountability of village finances. Village financial management is considered good based on the ability of its human resources to manage and in accordance with existing regulations. Village Financial Management is regulated in the Regulation of Permendagri No. 20 of 2018. The purpose of this study is to analyze the suitability of Village Financial Reporting and Accountability conducted by Dawuan Kaler Vilage Subang Regency with the 2022 budget year, in the process of analyzing this suitability will be compared between Reporting and Accountability Village Finance in Dawuan Kaler Village Subang Regency with Permendagri No. 20 of 2018 concerning village financial management. The data that has been collected is analyzed and presented with a qualitative descriptive research method. The results of the study showed that the village head office of Dawuan Kaler at the village APB Reporting stage didn’t comply with Permendagri No. 20 of 2018 while at the village APB Accountability stage, the Dawuan Kaler Village Head Office is in accordance with Permendagri No. 20 of 2018.
ANALYSIS OF FINANCIAL REPORTING AND ACCOUNTABILITY OF THE RAWALELE VILLAGE FOR 2022 FISCAL YEAR nurul arifin; trisandi eka putri; rosalia agatha bahri; siva nurriani
JABI (Journal of Accounting and Business Issues) Vol. 3 No. 01 (2023): VOL 03 NO 01 2023
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Abstract

The village government plays an important role for the progress of the local village, because if the government is not qualified, then the quality of the village will not be as good as desired, for example, for poor facilities and infrastructure, this can be seen from village development, road repairs, and village infrastructure. we can assess easily because the things mentioned earlier can be seen easily from the outside. The village head must report his duties, powers, rights and commitments in managing the village economy. The report is made every quarter, quarter, semester and every year and submitted to the Regent/Mayor. The first semester report consists of a village budget report. Based on the Village Fund in each Regency which has been determined by the central government, the Regent/Mayor has determined the Village Fund in each village. The Village Fund is distributed fairly in each region based on a basic allocation taking into account the number of people, the number of poor people, the area of the village and the difficulty level of the location of each village.
IMPLEMENTATION OF THE MINISTER OF HOME AFFAIRS REGULATION NO. 20/2018 ON THE REPORTING AND ACCOUNTABILITY OF APBDESA IN THE PAGADEN VILLAGE HEAD'S OFFICE Feling Alissia; Putri Oktaviana Lestari; Dhea Rizkinie Putri; Icih Icih
JABI (Journal of Accounting and Business Issues) Vol. 2 No. 02 (2023): VOL 02 NO 02 2023
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Abstract

The Pagaden Village Head Office is an office where the village head, village officials and the community carry out administrative activities in rural pagaden, the administrative process or administration in the pagaden village head office is reporting information, recording information, and making data reports to support the implementation of village government activities, including reporting and accountability of the Village Budget (APBDesa) financial statements. Thus, this report was compiled to find out whether the financial statements made by the pagaden village office have implemented the Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management using 2022 data. The data collection technique uses the interview method with the finance department, and observation of village financial reports made by the finance department of the pagaden village office. The data collected will be analyzed for indicators that match the research criteria and presented in the form of a Likert scale table using a qualitative descriptive method. The results showed that the pagaden village head's office was appropriate in implementing the Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management in the reporting and accountability section, although there were still shortcomings in implementing these regulations such as not being on time in submitting reports on the implementation of the APBDESA to the sub-district and there were several financial reports that were not made by the pagaden village head's office.
ANALISIS PENGUKURAN KINERJA KOPERASI PEGAWAI TELKOM HARKAT SUBANG (MENGGUNAKAN METODE BALANCED SCORECARD DENGAN PERHITUNGAN SKALA RASIO) Nur Khalimatusadiah; Icih Icih; Ryna widyasari
JABI (Journal of Accounting and Business Issues) Vol. 2 No. 01 (2022): VOL 2 NO 1 2022
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Abstract

Balanced scorecard adalah sistem manajemen yang bertujuan untuk menerjemahkan tujuan strategis organisasi ke dalam serangkaian tujuan kinerja yang, pada gilirannya, diukur, dipantau, dan diubah jika perlu untuk memastikan bahwa tujuan strategis organisasi terpenuhi. Metode analisis data yang digunakan dalam penelitian ini adalah pendekatan deskriptif kuantitatif dengan menggunakan Balanced Scorecard untuk mengukur kinerja koperasi pegawai Telkom Harkat Subang. Langkah yang dilakukan dalam analisis data adalah menerjemahkan visi, misi, strategi, dan tujuan perusahaan ke dalam empat perspektif Balanced Scorecard. Hasil dari penelitian ini dari ke empat perspektif hanya Perspektif Pelanggan yang di nyatakan kurang baik, tiga dari perspektif tersebut memiliki nilai sehat pada Perspektif Pembelajaran dan Pertumbuhan, Penilaian Baik untuk perspektif Proses Bisnis dan Internal, dan penilaian Cukup baik untuk perspektif Keuangan.
ANALYSIS OF COOPERATIVE PERFORMANCE MEASUREMENT USING BALANCED SCORECARD: (STUDY ON EMPLOYEES COOPERATIVE HOSPITAL II SUBANG YEAR 2021) Icih Icih; Asri Handayani; Kurnia Kurnia; Krisna Natanael
JABI (Journal of Accounting and Business Issues) Vol. 2 No. 01 (2022): VOL 2 NO 1 2022
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Abstract

Performance measurement is one of the important factors that determine the success of a company in achieving goals. Initially, performance measurement only focused on financial performance, but it did not provide overall performance measurement results. Thus, a comprehensive and balanced performance measurement system is needed in the form of the Balanced Scorecard method as a company performance measurement system. The object of this study is the Subang II Hospital Employee Cooperative in 2021. This type of research is quantitative descriptive research. The variables in this study use perspectives in the balanced scorecard including financial perspectives, customer perspectives, internal business process perspectives, and learning and growth perspectives. The data used is secondary data from the Accountability Report of the Management and Supervisors in the 2020 and 2021 Annual Member Meetings of the Subang Ii Hospital Employee Cooperative. In addition, the secondary data used includes books and journals. The method of data collection is documentation. The results of this study show that the BSC score of the Subang II Hospital Employee Cooperative in 2021 with an overall score of 60%, which is a contribution from the financial perspective score of 36%, the customer perspective 4%, the internal business process perspective of 10%, and the learning and growth perspective of 10%. The results show that the performance of the cooperative has not been able to achieve the specified target.
IMPLEMENTATION OF MINISTER OF HOME AFFAIRS REGULATION NO. 20 OF 2018 CONCERNING REPORTING AND FINANCIAL ACCOUNTABILITY OF GUNUNG SEMBUNG VILLAGE FOR FISCAL YEAR 2022 Nalla Susanti; Euis Apriliana; Icih Icih
JABI (Journal of Accounting and Business Issues) Vol. 2 No. 02 (2023): VOL 02 NO 02 2023
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Abstract

This study aims to determine the implementation ofMinister of Home Affairs Regulation No. 20 of 2018concerning Reporting and Financial Accountability ofGunung Sembung Village for Fiscal Year 2022. Thisresearch method uses qualitative methods. The datasource used is the primary data source, namely dataderived from the original or first source, in compiledform or in the form of files sought through the source,namely the person who is used as the object ofresearch as a means of obtaining information or data.The data collection techniques used in this study areinterview techniques and literature studies by lookingfor data from the profile and financial statements ofDesa Gunung Sembung Village for fiscal year 2022.The results of this study show that APBDes reportingin Desa Gunung Sembung Village can be said to havecarried out reporting well, which is in accordance withthe Minister of Home Affairs Regulation Number 20 of2018 concerning village financial management. In therecapitulation results, the level of compliance ofreporting with Permendagri Number 20 of 2018reached 9/9. Meanwhile, the level of conformity ofaccountability with Permendagri Number 20 of 2018reaches a weight of 5/7. The Head of Desa GunungSembung Village has submitted a report on theimplementation of the APBDes and a Report on theRealization of Activities for the first semester to theRegent/Mayor through the sub-district head in earlyJuly 2022.

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