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Veni Soraya Dewi
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Universitas Muhammadiyah Magelang Jl. Mayjen Bambang Soegeng, Glagak, Sumberrejo, Kec. Mertoyudan, Kabupaten Magelang, Jawa Tengah 56172
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Jurnal Analisis Bisnis Ekonomi
Published by Universitas Muhammadiyah Magelang
ISSN : 16935950     EISSN : 2579647x     DOI : http://10.31603/bisnisekonomi
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Aim: Jurnal Analisis Bisnis Ekonomi (JURBE) ISSN 2579-647X is a scientific journal of bussiness and economic managed by Universitas Muhammadiyah Magelang. Jurnal Analisis Bisnis Ekonomi (JURBE), an electronic journal, provides a forum for publishing the original research articles, review articles, and case study on the scope. This journal is issued twice a year and it is a tool for researchers, academics, and practitioners who wished to channel their thoughts and findings in the field of Economic and Bussiness. Scopes of JURBE includes: 1. Auditing a) Financial report audits b) Management audits  c) Forensic audits  2. Taxation a) Tax policy b) Tax planning c) Tax complience 3. Financial accounting a) Accounting theory b) Financial accounting standards  c) Accounting policies and methods  d) Accounting measurement and recognition e) Reporting systems f) Financial reporting items g) Financial ratios h) The effect of accounting information i) International financial accounting  4. Public Sector Accounting and other topics related to accounting education 5. Human resource management a)  HR measurement b)  HR performance c)   HR Motivation and intention, turn over, company performance 6. Marketing management a)  Strategy in marketing b)  Market preference c)   Digital marketing d)  Marketing channel e)  Channel of distribution f)   Market analysis g)  Type and size of market 7. Financial management a)  Project and corporate financing b)  Risk management c)   Market analysis d)  Investment theory and practice e)  Economics of sustainability and renewal f)   Financial aspects of statutory regulations, energy and environment g)  Cost evaluation and financial implications 8.   Entrepreneurship a)  Entrepreneurship and entrepreneurs intention b)  Entrepreneurship policy c)   Growth of the business d)  Business sustainability e)  Entrepreneurship context f.) Innovation and creativity. 9. Sharia Accounting and other topics relate to above field.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol 19 No 2 (2021)" : 5 Documents clear
Between Expectation and Reality: Factors Determining Financing Sources Preferred and Used by MSMEs Prihastiwi, Diah Agustina; Sunaningsih, Suci Nasehati; Nugraheni, Agustina Prativi
Jurnal Analisis Bisnis Ekonomi Vol 19 No 2 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v19i2.3927

Abstract

MSMEs have a vital role in Indonesian economy and capital is a central issue for them. However, there are still many MSMEs that struggle to grow despite various programs that are instigated to assist this sector. This study aims to provide evidence of mismatch between capital needs/preferences and use for MSMEs. We call that mismatch financing gap. The financing gap was identified through analyses of various MSMEs and owner’s characteristics that affecting preference and use of financing sources by MSMEs. Questionnaires were distributed to MSMEs owners in Magelang City and 121 samples were collected. One-way Anova and Independent t-test were utilized to determine financing sources preferred by MSMEs across different owners and MSMEs characteristics. The output showed that MSMEs at different levels of growth and owners who have different levels of education and experience had different preferences toward bank debt. Furthermore, preference to government assistance and informal sources of financing were driven by MSMEs’ sales and owner’s motivation to start business, respectively. Multiple regression analysis was employed to determine the drivers of MSMEs’ use of financing sources. The results of this study were ownership status, gender, acquisition mode, and education influenced the use of bank loans. Assistance from the government was affected by MSMEs’ type of activity, sales, and experience of the MSMEs’ owners. The use of informal financing sources was affected by motivation and experience of MSMEs’ owners.
How Should Taxpayers Respond the Tax Authority Supervision? Saptono, Prianto Budi; Khozen, Ismail
Jurnal Analisis Bisnis Ekonomi Vol 19 No 2 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v19i2.4886

Abstract

The Directorate General of Taxes (DGT) has adopted a compliance risk management approach to monitor taxpayers optimally. In the initial supervision process, DGT often sends a Letter of Request for Explanation of Data and Information (SP2DK) to taxpayers to ensure that their tax obligations are fulfilled. This study aims to analyze how taxpayers respond to the supervision under SP2DK to minimize disputes with tax authorities. The analysis was carried out qualitatively. This study concludes that taxpayers need to be further involved with Account Representative interactions to determine their wishes to adapt to the prevailing tax control system. Understanding how AR works can help taxpayers be better prepared for the ongoing supervisory process. However, taxpayers also need a deeper understanding of tax knowledge, especially about supervision, to adjust to the data and explanation requested by AR. Direktorat Jenderal Pajak (DJP) menerapkan pendekatan manajemen risiko kepatuhan untuk memantau Wajib Pajak (WP) secara optimal. Dalam proses pengawasan awal, DJP kerap mengirimkan Surat Permintaan Penjelasan Data dan/atau Informasi (SP2DK) kepada WP untuk memastikan terpenuhinya kewajiban perpajakannya. Penelitian ini bertujuan untuk menganalisis bagaimana WP menanggapi pengawasan di bawah SP2DK untuk meminimalkan sengketa dengan otoritas pajak. Analisis dilakukan secara kualitatif. Studi ini menyimpulkan bahwa WP perlu terlibat lebih jauh dalam berinteraksi dengan Account Representative (AR) untuk mengetahui keinginannya beradaptasi dengan sistem pengendalian pajak yang berlaku. Memahami bagaimana AR bekerja dapat membantu WP lebih siap untuk proses pengawasan yang sedang berlangsung. Namun wajib pajak juga membutuhkan pemahaman yang lebih dalam tentang perpajakan, khususnya tentang pengawasan, untuk menyesuaikan dengan data dan penjelasan yang diminta oleh AR.
Determinants of Turnover Intention of Regional Development Bank Employees in Yogyakarta Marfuah, Marfuah; Luthfiani, Asri Pangesti; Maharani, Yestias
Jurnal Analisis Bisnis Ekonomi Vol 19 No 2 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v19i2.5098

Abstract

This study aims to determine the effect of job insecurity, job stress, accounting competence, and role conflict on turnover intention in Regional Development Bank employees in the Province of the Special Region of Yogyakarta. The number of samples used in this study were 45 respondents with purposive sampling method. Data was collected by using the questionnaire method. The results show that job insecurity, job stress, and role conflict have a positive effect on turnover intention, while accounting competence has a negative effect on turnover intention of Regional Development Bank employees in the Special Region of Yogyakarta. The results of this study contribute to the management of the Regional Development Bank in the Province of the Special Region of Yogyakarta as a consideration in managing their human resources. For example, to increase employee loyalty at work, namely by increasing accounting competence, and reducing job insecurity, job stress, and role conflict felt by employees
Mapping an Internal-Eksternal Matrix Sentra Getuk Pisang Based On McKinsey’s 7S Framework and PEST Winahyu, Yosi Try; Marlena, Novi
Jurnal Analisis Bisnis Ekonomi Vol 19 No 2 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v19i2.5162

Abstract

Getuk pisang is one of traditional snack in Kediri. Sentra Getuk Pisang Dusun Jatisari, which is the main supplier of getuk pisang in Kediri, had decline sales caused by pandemic. The purpose of this study is 1) Analyze the internal and external conditions of Sentra Getuk Pisang Dusun Jatisari, 2) Analyze the position of Sentra Getuk Pisang Dusun Jatisari using the Internal-External (IE) matrix and 3) Provide recommendations strategies that can be applied to the Sentra Getuk Pisang Dusun Jatisari. This study used non-probability sampling with interactive analytical techniques from Miles and Huberman consist with data collection, data reduction, data display and conclusion: drawing/verifying. The results showed that the IFE matrix was 2.43, EFE 2.8 and the IE matrix was in quadrant V or hold and maintain. Recommended strategy that can be used at Sentra Getuk Pisang Dusun Jatisari is market penetration by utilizing online media and product development.
Factors that Increase Work Productivity of Civil Servant at the Dinas Perdagangan Kota Makassar Nasir, Munawir; Syahnur, Muh Haerdiansyah
Jurnal Analisis Bisnis Ekonomi Vol 19 No 2 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v19i2.6235

Abstract

The effect of providing income improvement allowances, work discipline, and responsibility on increasing the work productivity of civil servants at the Dinas Perdagangan Kota Makassar is discussed in this study. This research approach uses quantitative data analysis. This study relied on primary data gathered through questionnaires. This study's sample consists of 61 people from the civil servants at the Dinas Perdagangan Kota Makassar. A questionnaire is used to collect data. Data analysis using the Structural Equation Model (SEM) or Partial Least Squares (PLS). The PLS evaluation model is carried out by evaluating both the outer and inner models. According to the findings of this study, the variable of income improvement allowance has a positive and significant effect on increasing work productivity, the variable of work discipline has no positive and significant effect on increasing work productivity, and responsibility has a positive and significant effect on increasing work productivity.

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