cover
Contact Name
Iwan Sidharta
Contact Email
journal.jeme@gmail.com
Phone
+62227303249
Journal Mail Official
jeme@stiepas.org
Editorial Address
Jl. Turangga No.35-43, Lkr. Sel., Kec. Lengkong
Location
Kota bandung,
Jawa barat
INDONESIA
Journal of Economics, Management, and Entrepreneurship
ISSN : -     EISSN : 30260906     DOI : https://doi.org/10.55208/jeme
The Journal of Economics, Management, and Entrepreneurship (JEME) has a specific focus and scope that encompasses various aspects of these fields. It aims to publish articles that contribute to the understanding and advancement of economic theories, management practices, and entrepreneurial endeavors. The journal welcomes research papers, case studies, and theoretical articles that address relevant issues and provide valuable insights into the dynamic nature of the global economy.
Articles 30 Documents
The Effect of Motivation and Working Conditions on Employee Performance: Study At One Fashion Company in Bandung Putri, Nurul Oktaviani; Juhana, Dudung
Journal of Economics, Management, and Entrepreneurship Vol. 1 No. 1 (2023): Journal of Economics, Management, and Entrepreneurship
Publisher : P3M, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jeme.v1i1.90

Abstract

This study aims to investigate the impact of motivation and working environment on the performance of employees. The research methodology utilized in this study is a verificatory technique employing a survey methodology. The primary data utilized in this study consisted of questionnaires administered to employees of a fashion firm located in Bandung. The study consisted of a total of 35 participants.Through the utilization of path analysis and coefficient of determination analysis, the comprehensive data analysis demonstrated that motivation, working conditions, and employee performance were classified as somewhat satisfactory. The Rsquared value suggested a variance of 75.5%.Hence, it may be posited that employees' performance is impacted by motivation and the work environment, accounting for 75.5% of the variance, leaving the remaining 24.5% to be ascribed to undisclosed variables that have not been scrutinized. In addition, it is noteworthy that motivation exhibited a comparatively lesser impact, accounting for a total effect of 42.3%, in contrast to the working conditions, which yielded a total effect of 50.6%. Therefore, the organization must provide utmost importance to the work environment while simultaneously striving to enhance employee motivation.In summary, this research offers valuable perspectives on the correlation between motivation, working circumstances, and employee performance. The findings suggest that both elements substantially affect employee performance, with the work environment exhibiting a slightly more significant influence. Hence, organizations must prioritize the establishment of a supportive work environment alongside the cultivation and augmentation of employee motivation in order to attain maximum productivity.
Designing A Web-Based Employee Payroll Application: Case Study on One of The Raw Material Distributor Companies in West Java Maulida, Nurul Fudla; Wahyudi, Heri
Journal of Economics, Management, and Entrepreneurship Vol. 1 No. 1 (2023): Journal of Economics, Management, and Entrepreneurship
Publisher : P3M, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jeme.v1i1.91

Abstract

The fulfillment of the employees' payroll is a crucial task of the firm, ensuring the wellbeing of its workforce following a complete month of employment. The wage calculation system employed by a raw material distribution company in West Java currently relies on semi-computerized methods, specifically utilizing MS Excel for processing purposes. This approach is considered less efficient and susceptible to inaccuracies in its computations. This study aims to design and implement a system that can aid the organization in reducing computation errors. The author employs a qualitative descriptive methodology in their study. The author employs the OOSE (Object Oriented System Engineering) method as the chosen approach for development, emphasizing use cases. The employee payroll application was designed and implemented using the PHP programming language with the Laravel framework. The MySQL database was utilized for data storage. The anticipated outcome of the investigation into the employee payroll application is poised to provide the organization with improved efficiency and precision in processing employee wage calculations while concurrently mitigating the potential for data loss.
Improving Audit Quality by Using Increased Auditor Ethics: A Qualitative Approach Helvira, Putri Nabila Felby; Yusup, Maulana
Journal of Economics, Management, and Entrepreneurship Vol. 1 No. 1 (2023): Journal of Economics, Management, and Entrepreneurship
Publisher : P3M, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jeme.v1i1.92

Abstract

The objective of this study is to investigate the ethical approaches employed by auditors in order to improve the overall quality of audits. The study utilizes a qualitative research methodology. The individuals chosen for interviews consist of the Head of Department, Auditors, as well as functional and non-structural officials from a regional examination office located in Bandung City. The results obtained from the conducted research demonstrate that Audit Ethics positively influence the quality of audits, which can be classified as either moderately satisfactory or not yet reaching optimal levels. Consequently, the structural authorities have enhanced the optimization of ethical strategies aimed at enhancing audit quality. However, they need to gain familiarity with the evaluation and measurement of auditors' performance and the conduct of such evaluations or measurements. To achieve proficiency and excellence, auditors must consistently execute their responsibilities in a professional manner and adhere to the prescribed code of ethics. This commitment ensures unbiased outcomes that furnish valuable information to the pertinent organization.
Designing A Web-Based Credit Application Information System: Study at One of The Sharia Financial Institutions in Bandung Supriati, Hani; Supriatna, Haris
Journal of Economics, Management, and Entrepreneurship Vol. 1 No. 1 (2023): Journal of Economics, Management, and Entrepreneurship
Publisher : P3M, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jeme.v1i1.93

Abstract

In today's technological developments, the role of Internet media must be addressed. The ease of doing online activities certainly must be connected to the critical role of websites in it. One of the benefits of applying the Internet in the banking sector is simplifying work processes such as processing data for credit applications. The system being used to process data at one of the Sharia financial institutions in Bandung still needs to be better organized, so it is less effective and efficient, less accurate, or errors often occur, and also takes up much space for customer documents. Therefore, the author is interested in building a system expected to overcome the problems faced by one of the Sharia financial institutions in Bandung. This system was formulated as "Designing a Web-Based Credit Application Information System (Study at one of the Sharia financial institutions in Bandung)." The method the author uses is a qualitative descriptive method. The system development method that the author uses is the object-oriented method, namely OOSE. The author used PHP, MySQL, and XAMPP as tools to create this website. The results of this accounting information system application research can help simplify data processing at one of the Sharia financial institutions in Bandung that has been running so far.
Increasing Individual Taxpayer Compliance by Taxpayer Awareness: Study at one of the KPPs in Bandung City Dwiningtyas, Putri Rahayu; Sidharta, Iwan; Najwa, Haritsatun; Herawati, Octaviane
Journal of Economics, Management, and Entrepreneurship Vol. 1 No. 1 (2023): Journal of Economics, Management, and Entrepreneurship
Publisher : P3M, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jeme.v1i1.94

Abstract

The objectives of this study were to ascertain and examine the level of taxpayer awareness, individual taxpayer compliance, and the impact of taxpayer awareness on individual taxpayer compliance at the Pratama Tax Office. The employed data analysis techniques encompassed descriptive analysis and verification analysis. The data collection methodology employed in this study entailed disseminating questionnaires to tax officials at a specific Pratama Tax Office in Bandung City. The sample consisted of 40 individuals who were directly involved in the subject matter under investigation. The study employed the Exhaustive Sampling (Census) technique under Nonprobability Sampling.The research findings revealed that the product-moment correlation analysis yielded a coefficient of 0.860, indicating a highly significant and robust relationship between the variables. The results of the simple linear regression analysis indicate that there is a positive relationship between Taxpayer Awareness and Individual Taxpayer Compliance. The equation derived from the analysis is Y = 8.305 + 0.834X, where Y represents the level of Individual Taxpayer Compliance, and X represents Taxpayer Awareness. The coefficient of determination, which measures the proportion of variance in Individual Taxpayer Compliance (Y) explained by Taxpayer Awareness, is 0.739. This condition indicates that Taxpayer Awareness has a significant influence of 73.9% on Individual Taxpayer Compliance. The remaining 26.1% of the variance in Individual Taxpayer Compliance is attributable to other factors not examined in this study, including tax amnesty, e-filing, tax audits, tax penalties, tax bills, and other relevant variables.
Implementation Of ISO 55001 Framework for Waqf Asset Management System: Study At One of The Professional Waqf Institutions in Bandung Darmawan, Agus Iskandar; Rohpandi, Dani; Jamaludin, Ikbal; Susanto, Susanto
Journal of Economics, Management, and Entrepreneurship Vol. 1 No. 2 (2023): Journal of Economics, Management, and Entrepreneurship
Publisher : P3M, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jeme.v1i2.114

Abstract

The waqf asset management system is essential for maximizing and optimizing the managed assets to achieve the highest and most favorable outcomes. A professional waqf institution in Bandung possesses waqf assets dispersed throughout several regions in Indonesia, and its management has successfully reached the level of optimizing productive waqf. Nevertheless, waqf assets are managed manually, leading to slower and worse management practices. This research aims to address the issue of managing waqf assets by applying ISO 55001 to the waqf asset management system in a selected professional waqf institution in Bandung. The research approach employs descriptive analysis with the Object-Oriented Software Engineering (OOSE) system development process. The results reveal eight functions based on 8 and 9 criteria that should be present in the asset management system according to ISO 55001. The program incorporates these eight functionalities and achieves a System Usability Scale (SUS) score of 84.6, signifying a B grade and outstanding acceptance. The ISO 55001 certification readiness level is 57.14%, as determined by the ISO 55001 Self-assessment conducted by the British Standard Institute (BSI). The researcher utilized Black Box testing to evaluate the program's functionality, and the findings indicate that all operations are functioning as anticipated.
The Effect of Cash Turnover and Quick Ratio on Profitability: Study Of Multinational Companies Producing Chemicals (2019-2021 Period) Surachman, Syania Rosy; Ningsih, Tri
Journal of Economics, Management, and Entrepreneurship Vol. 1 No. 2 (2023): Journal of Economics, Management, and Entrepreneurship
Publisher : P3M, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jeme.v1i2.123

Abstract

The enduring viability of a corporation is intrinsically linked to its primary objective of optimizing financial gains. Attaining this goal is crucial for guaranteeing the company's durability and ongoing prosperity. Within this environment, it is crucial to comprehend the complex interconnection among financial data. This study mainly aims to examine the impact of Cash Turnover and Quick Ratio on Profitability of Multinational Companies Producing Chemicals . from 2019 to 2021.The company's enduring prosperity hinges on efficient financial management, with the primary objective being earnings maximization. To explore this phenomenon in depth, a research method that combines associations and quantitative data is utilized. The data utilized in this investigation are derived from the official website of Multinational Companies Producing Chemicals. and pertains to the period from 2019 to 2021.The research findings provide a detailed comprehension of the interaction between financial variables and Profitability for Multinational Companies Producing Chemicals. Firstly, the study emphasizes Cash Turnover's favorable and substantial impact on Profitability, specifically Return on Assets (ROA). The impact is measured as 46.4%, highlighting the significant contribution that efficient cash turnover makes to improving the company's Profitability. This condition highlights the significance of efficiently managing cash flows to maximize financial performance.Moreover, the study reveals that the Quick Ratio has a substantial and beneficial effect on Profitability (ROA) with a magnitude of 19.3%. The Quick Ratio, a metric that assesses a company's capacity to meet its short-term obligations using its most readily available assets, is significant in determining Profitability. This observation implies that upholding a favorable proportion of liquid assets to immediate liabilities benefits the company's overall Profitability.Moreover, the study examines the collective influence of Cash Turnover and Quick Ratio on Profitability (ROA). The combined impact of these characteristics was determined to be both favorable and statistically significant, totaling 65.8%. This condition highlights the need to consider many financial indicators together to achieve improved Profitability.
Income Tax Calculation Application 21: Case Study of a Company in The Field of Door Closer Production and Management in Bandung Calissa S, Tazkya; Syukri, Muhammad; Parghani, Rizal; Alfiyasin, Feri
Journal of Economics, Management, and Entrepreneurship Vol. 1 No. 2 (2023): Journal of Economics, Management, and Entrepreneurship
Publisher : P3M, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jeme.v1i2.117

Abstract

According to Law No. 36 of 2008 on Income Tax, Income Tax (PPh) is a tax that individuals and corporations must pay based on the total annual income they receive. Deficiencies in the data management process have been highlighted by researchers, specifically in the calculation of income tax, which still needs to be included in an application. Bandung's production and management firm utilizes semi-computerized methods, specifically Excel, for income tax calculations. However, the company still needs to optimize its current computerized system fully. As a result, both the process of gathering data and calculating income taxes need to be improved in effectiveness and efficiency, resulting in time-consuming procedures for retrieving data. Hence, there is a requirement for application software to facilitate the computation of Income Tax, thereby optimizing activities and operational procedures. Therefore, this study is named "Income Tax Calculation Application (PPh) 21 Case Study PT Dong Kwang IND." It employs an object-oriented development approach, specifically Unified Modeling Language (UML) and Object-Oriented Analysis and Design (OOAD), prioritizing Usecase with the PHP MyAdmin database.
PPH 21 Calculation Application Program For Web-Based Employee Payroll Sadiyah, Khalimatus; Andhita, Miranti; Oktavia, Oktavia; Suciyono, Nanang
Journal of Economics, Management, and Entrepreneurship Vol. 1 No. 2 (2023): Journal of Economics, Management, and Entrepreneurship
Publisher : P3M, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jeme.v1i2.115

Abstract

STMIK Mardira Indonesia now employs a basic system, Microsoft Excel, to manage staff salaries. However, this system needs more integration with a database for storage purposes. Administrators are concerned about the potential risks associated with manually storing data, including a high likelihood of data loss and other issues, such as miscalculations due to incomplete data entry. Furthermore, the lack of a program to compute Income Tax Article 21 (PPH 21), essential information employees require to comprehend the deductions applied to their earned income, is apparent.This study aims to develop a web-based application for calculating employee payroll, explicitly focusing on PPH 21 calculations. The research methodology utilized in this concluding project is descriptive. The system development method employs the Waterfall approach, incorporating Object-Oriented Analysis and Design (OOAD) for the analysis and design of the proposed system. The system design utilizes a web programming language, specifically the CodeIgniter framework, in conjunction with a MySQL database.The research findings indicate that a web-based employee payroll system using the PPH 21 calculation program has been effectively constructed. This technology is available to employees, making it easier to administer payroll and providing employees with information on the amount of PPH 21 deductions.Suggestions for advancing the web-based employee payroll system, including the PPH 21 calculation tool, involve streamlining the system to improve efficiency.
Web-Based Land and Building Tax Records Information System Yuniarti, Yuniarti; Utami, Alia Tri; Nurul F, Ganjar; Suwarno, Adi
Journal of Economics, Management, and Entrepreneurship Vol. 1 No. 2 (2023): Journal of Economics, Management, and Entrepreneurship
Publisher : P3M, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jeme.v1i2.118

Abstract

The property tax registration process in Cangkuang Kulon Village is carried out manually, resulting in the reliance on books and archiving in cabinets for information registration. The PBB registration process also includes inputting and reporting information through personal calls made via social media chat. This process especially demands citizens to physically visit the village without possessing an official letter when they receive a call. The absence of written proof when contacting the inhabitants causes them to feel anxious and uncertain, resulting in physical fatigue for the village staff. The Property Tax registration information system can oversee the data recording process for all system users (administrators, operators, visitors), including data recording, biodata recording, village services, and calling operations. Furthermore, residents can access and examine this information system via the Internet, enabling efficient monitoring and viewing of relevant data.

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