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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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ANALYSIS OF PERFORMANCE MEASUREMENT OF THE WALAGRI INSAN MANDIRI COOPERATIVE BASED ON THE BALANCED SCORECARD IN 2021 Kristawati Kristawati; Fika Rahmawati; Icih Icih
JABI (Journal of Accounting and Business Issues) Vol. 2 No. 02 (2023): VOL 02 NO 02 2023
Publisher : STIESA Press

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Abstract

This study aims to assess the performance of the Walagri Insan Mandiri Subang Cooperative using the Balanced Scorecard, namely the Financial Perspective, Internal Business Process Perspective, Learning and Growth Perspective, and Customer Perspective. This research method uses a descriptive method with a quantitative research type. Retrieval of data using secondary data. The data collection techniques used in this study were documentation techniques and literature studies by searching for data from the Subang Cooperative Office on the RAT (Annual Meeting of Members) of the Subang Insan Mandiri Cooperative. This analysis uses a research variable, namely Measuring Cooperative Performance. The results of this research show that the performance of the Walagri Insan Mandiri Subang Cooperative, namely the Financial perspective is stated to be healthy, the Internal Business Process perspective is stated to be healthy, the learning and growth perspective is stated to be healthy, and the perspective of customers (members) is stated to be unhealthy indicating that there has been an increase and decrease.
ANALYSIS OF FINANCIAL REPORT PERFORMANCE AS A DETERMINANT OF COOPERATIVE PERFORMANCE BASED ON THE BALANCED SCORECARD METHOD: Case Study of the Prosperous Cooperative of SMA NEGERI 3 SUBANG Dede Entis; Elsa Auliya Agustien; Trisandi Eka Putri
JABI (Journal of Accounting and Business Issues) Vol. 2 No. 02 (2023): VOL 02 NO 02 2023
Publisher : STIESA Press

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Abstract

Cooperatives play a strategic role in promoting fair and equitable development that results in advancing members and the wider community, supporting the realization of national development, and improving the standard of living of the community. Therefore, cooperatives must maintain trust in the financial management of their members and the community. A sign of the cooperative's seriousness in managing community membership and funding is maintaining a healthy business continuity, because performance is very important for the business. The survey method used is a descriptive survey. “Descriptive research is research about a particular phenomenon or group obtained by a researcher or subject from many people, organizations, industries, or other perspectives.” In addition, descriptive research is research conducted to determine the value of one or more independent variables without making comparisons or connecting with other variables. Identifying the performance progress, health status, and assessment process related to the implementation of the prosperous cooperative activities of SMAN 3 Subang in the financial sector between 2020 and 2021. The perspectives used are the financial perspective, internal business, learning and growth, and the customer perspective. Describe your success in carrying out cooperative activities and achieving the goals that have been set. The goals set will be the basis for measuring the cooperative's performance. From the results of the Financial Statements of the Prosperous Cooperative of SMAN 3 Subang on the total score of the Balanced Scorecard and four perspectives in 2021, an average score of 36 and a total weight of 100 were obtained. This cooperative has set goals that have not been achieved. Therefore, the cooperative needs to make some improvements both from a financial perspective and from a customer perspective in order to further improve both perspectives in the future.
ANALYSIS OF MANAGEMENT KNOWLEDGE FACTORS ON EMPLOYEE PERFORMANCE PROCESS IN INCREASING INCOME (Case Study of Tambakmekar Sejahtera Business Unit) Ria Nuroktoviani; Rahmat Hidayat; Silpia Fitri Patonah
JABI (Journal of Accounting and Business Issues) Vol. 3 No. 01 (2023): VOL 03 NO 01 2023
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This study aims to see how the influence of management in improving the economy in Village OwnedEnterprises (BUMDes) whose goal is to prosper the Tambakmekar village community. The level of success in increasing income and performance will be reviewed in more detail in the Tambakmekar Bumdes. The research method used is a qualitative research method, accompanied by data taken frominterviews with 1 village-owned enterprise management manager and 4 employees who are responsiblefor the Blooming Pond business unit. The results of research that has been reviewed show that the results of BUMDes management are nailed in village business units that can be enjoyed by village communities. BUMDes is able to be an effective strategy in seeing the potential possessed by the village whose aim is to increase village income. The process of performance effectiveness aims to develop human resources in managing the business that has been developed. The strategy used is to manage BUMes with a financial management system, marketing,distribution and human resources.
THE EFFECT OF DEMOGRAPHIC FACTORS, FINANCIAL LITERATURE, AND FINANCIAL ATTITUDES ON THE FINANCIAL WELL-BEING OF SAVINGS AND LOAN COOPERATIVE MEMBERS IN SUBANG DISTRICT M. Ramdan Gumelar; Nurul Adzra Nabilah; Rianiva Laela Permana
JABI (Journal of Accounting and Business Issues) Vol. 3 No. 01 (2023): VOL 03 NO 01 2023
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Abstract

This research aims to determine the influence of demographic factors, financial literacy, and financial attitudes on financial well-being, both partially and simultaneously. The data used in this research is primary data by distributing questionnaires in the form of a Google form. The method used in sampling was the probability sampling method with a simple random sampling technique and the number of samples in this study was 100 respondents who were members of cooperatives in Subang Regency. The data was processed using data quality testing methods, classical assumption testing, multiple regression analysis, and hypothesis testing. The results of the research show that partially the demographic factor variables have a negative effect on financial well-being, while the financial literacy and financial attitude variables have a positive effect on financial well-being. Simultaneously, the results of this research show that demographic factors, financial literacy and financial attitudes have a positive effect on financial well-being.
THE INFLUENCE OF KNOWLEDGE SHARING BEHAVIOR, COMPENSATION, MOTIVATION, ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE Nur Alifah Rosidatun Nuha; Nova Nursafitri; Wina Nabila; Devi Nopianti
JABI (Journal of Accounting and Business Issues) Vol. 3 No. 01 (2023): VOL 03 NO 01 2023
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Abstract

Employee performance is the result of work in quality and quantity achieved by an employee in carrying out their duties in accordance with the responsibilities given. Several factors are believed to have an impact on employee performance. However, in this study the factors that need to be examined for their influence on employee performance are knowledge sharing behavior, compensation, motivation and organizational culture. The method used in this study is quantitative. The results of the study state that the variables of knowledge-sharing behavior, compensation, motivation and organizational culture affect employee performance because it is based on the Adjusted R Square (R2) value of 0.661 which indicates that the influence of the four independent variables on the dependent variable is 66 %, and the remaining 34% comes from several other factors not examined in this study. These results conclude that the fifth hypothesis in this study is accepted which states that there is an influence of knowledge sharing behavior, compensation, motivation and organizational culture on employee performance.
ANALISIS KARAKTERISTIK MASYARAKAT SUBANG DAN KEPUTUSAN DIVERSIFIKASI INVESTASI Estu Widarwati; Pupung Purnamasari; Annisa Herdianti; Rina Yuni Astuti; Rispa Siti Nurhasanah
JABI (Journal of Accounting and Business Issues) Vol. 4 No. 01 (2024): Vol 4 No 01 (2024)
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The rate of economic growth in Subang district in 2021 according to the Central Statistics Agency for Subang district during the period 2017-2021 fluctuated growth rate. In today's economic times, most are aware of the importance of investing. Many people have started to invest both in the capital market and in assets such as land, property or in the form of businesses. The purpose of this study is to find out how the characteristics of the Subang community are, to find out how to diversify the Subang community. To determine the effect of characteristics on investment diversification, this study uses a descriptive verification method with a quantitative approach. Data collection techniques used questionnaires, literature studies and observations using 100 respondents from the Subang district community which was carried out on June 9, 2022. The results of this study were that gender had no effect on investment diversification decisions, age had no effect on investment diversification decisions, and education had no effect on investment diversification decisions. on investment diversification decisions, occupation does not affect investment diversification decisions, and income affects investment diversification decisions, thus the characteristics of the people of Subang Regency have no effect on investment diversification decisions in Subang Regency. Most respondents are female, the age of most respondents is in the range of 17-25 years. The income of most respondents is in the range of 1-3 million. The education of most respondents is SMA/SMK. Most of the respondents' occupations are entrepreneurs. Most of the respondents live in Subang.
IMPLEMENTATION OF CUSTOMER PERSONA, SOCIAL MEDIA PLANNING AND INSTAGRAM MAINTENANCE IN UMRAH SERVICES: (Case Study at Kbihu Sutaatmadja Subang) Gugyh Susandy; Arby Anas Rosyad; Rica Meyliana Tresna; Adelia Mustika Nurhasanah
JABI (Journal of Accounting and Business Issues) Vol. 4 No. 01 (2024): Vol 4 No 01 (2024)
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Implementasi Customer Persona, Social Media Planning dan Instagram Maintenance dalam layanan umroh menjadi topik utama studi kasus KBIHU Sutaatmadja Subang. Metode penelitian yang digunakan adalah deskriptif kualitatif untuk memperoleh gambaran menyeluruh mengenai fenomena yang diteliti. Hasil penelitian menunjukkan bahwa penerapan customer persona, social media planning, dan Instagram maintenance dapat memperkuat hubungan pelanggan, meningkatkan loyalitas, dan mendorong konversi. KBIHU Sutaatmadja Subang dapat memanfaatkan hasil ini untuk adaptasi strategi pemasaran yang berkelanjutan. Namun, keragaman konten, variabilitas platform media sosial, dinamika reaksi khalayak, dan pengaruh faktor eksternal memiliki batasan yang harus diperhatikan. Kesimpulannya, penerapan strategi pemasaran digital ini akan meningkatkan interaksi dengan jamaah umrah secara positif dan memperkuat brand awareness KBIHU Sutaatmadja Subang.
IMPLEMENTASI SOSIAL MEDIA PLANNING, CUSTOMER PERSONA, DAN INSTAGRAM MAINTENANCE: (STUDI KASUS PADA RSUD SUBANG) Gugyh Susandy; Adinda Cinta Almaidah Sam; Eka Marliana; Yudo Prakoso
JABI (Journal of Accounting and Business Issues) Vol. 3 No. 02 (2024): Vol 3 No 02 (2024)
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Penelitian ini menggunakan pendekatan kualitatif dengan studi kasus pada RSUD Subang untuk menggali implementasi Social Media Planning, pembuatan Customer Persona, dan Instagram Maintenance dalam meningkatkan interaksi dan kualitas layanan kesehatan. Data primer diperoleh melalui wawancara dengan karyawan RSUD Subang yang terlibat dalam strategi komunikasi digital. Data sekunder juga digunakan sebagai pendukung analisis. Melalui analisis deskriptif kualitatif, penelitian ini mengungkap kontribusi strategi media sosial terhadap efektivitas komunikasi informasi kesehatan. Hasil penelitian diharapkan memberikan wawasan praktis dan rekomendasi bagi lembaga kesehatan dalam memanfaatkan media sosial secara efektif.
ANALYSIS THE IMPACT OF HALAL SUPPLY CHAIN ON ENVIRONMENTAL AND SOCIAL SUSTAINABILITY Kuncorosidi Kuncorosidi; Heru Setiawan; Devi Delviyani
JABI (Journal of Accounting and Business Issues) Vol. 3 No. 02 (2024): Vol 3 No 02 (2024)
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Global awareness of climate change and its impacts has increased in recent years. Movements like "Fridays for Future" started by Greta Thunberg have sparked mass climate action worldwide, pushing governments and companies to take concrete action to reduce greenhouse gas emissions. The problem of plastic pollution is becoming more prominent, with many countries and companies committing to reduce the use of single-use plastic. Research Methods The research method in this research uses a systematic literature review study approach, this methodological procedure was developed to identify references with specific topic relevance in the bibliographic database of scientific journals that have been determined (Campbel 2010 in Ferenhof 2014). The analysis results show that Halal is reflected in Halal Supply Chain Management, while Green Supply Chain Management reflects "thoyy?b?n" (good) in the environment. The two concepts become one unit in "halal?n thoyy?b?n". So the results of research with the application of environmentally friendly concepts in the supply chain of the halal industry provide additional positive impacts on three aspects, namely. Financial, Environmental, and Social.
ANALYSIS RELATIONSHIP BETWEEN FINANCIAL MANAGEMENT EFFECTIVENESS AND CAPITAL STRUCTURE Nunik Nurmalasari; Wiwin Maysaroh; Intan Maharrani; Rizki Fadilah; Jojo Jojo; Pupung Purnamasari
JABI (Journal of Accounting and Business Issues) Vol. 4 No. 01 (2024): Vol 4 No 01 (2024)
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Financial management is very important, especially for a company to create a good capital structure so that it can finance all operational activities and achieve the company's goals effectively and efficiently. An optimal capital structure will help companies manage risks and maximize company value so that it can help investors in deciding on the right investment container, which is expected to generate profits. This research aims to analyze the relationship between the effectiveness of financial management and capital structure in food and beverage companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (BEI) for the 2022-2023 period. This research uses descriptive verification methods with purposive sampling techniques to select 24 food and beverage companies that published complete financial reports during that period. The variables studied include the effectiveness of financial management as measured by Return on Assets (ROA) and capital structure as measured by the Debt to Equity Ratio (DER). The research results show that there is a negative and significant relationship between the effectiveness of financial management and capital structure. In other words, the higher the effectiveness of financial management, the lower the use of debt in the company's capital structure. This research contributes to knowledge about how the effectiveness of financial management influences the capital structure of food and beverage companies in Indonesia

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