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Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi (JEBIMAN)
Published by CV. Adiba Aisha Amira
ISSN : -     EISSN : 2985654X     DOI : Zenodo
Core Subject : Economy,
Economics, Econometrics & Finance
JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi is a journal that publishes research results, both theoretical and field studies, in general, and specifically related to economics, business, management, and accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 275 Documents
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MODEL OPTIMASI PENJUALAN OLI PADA BENGKEL BARKAH JAYA MOTOR DENGAN METODE SIMPLEKS Sahrul Juniar Arfan; Muhammad Naufal Ramadhan, Irfan Nur Arif, Paduloh
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 3 (2024): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

Optimization modeling is a method used to find the best solution to a problem from a set of possible options. This problem has not optimized complex oil sales and produced an efficient and profitable oil sales strategy for the Barkah Jaya Motor Workshop. This research aims to optimize oil sales at the Barkah Jaya Motor Workshop. This research uses the simplex method as its approach. This research discusses two types of oil, namely, Pertamina oil purchased at a price of 90,000/oil and Shell oil purchased at a price of 75,000/oil. The results of this research concluded that the optimal strategy identified was to sell 2 pcs of Pertamina oil and Shell oil to produce a maximum profit of idr 200,000
STRATEGI PENGEMBANGAN SISTEM WAREHOUSE UNTUK MENGATASI TANTANGAN INDUSTRI Pujo Iswahyudi; Muhammad Khairil Ihsan, Paduloh
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 3 (2024): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

This research aims to explore effective warehouse system development strategies to address complex industry challenges. Based on literature analysis and case studies, this research identifies several key strategies, such as building a data-driven culture, defining clear goals and needs, selecting the right architecture and technology, implementing a strong data governance framework, and investing in employee training and education. The research also discusses the benefits of implementing an effective data warehouse strategy, including better decision-making, increased operational efficiency, improved customer satisfaction, and gaining a competitive advantage. In conclusion, this research highlights the importance of developing an effective warehouse system in facing modern industry challenges and achieving the benefits of data-driven decision-making for long-term success in today's digital age
PENGARUH STRUKTUR MODAL DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR CONSUMERNON-CYCLICALS YANG TERDAFTAR DI BEI PERIODE 2018-2022 Syukria Mardhatillah; Novera Martilova
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 4 (2024): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

This study aims to determine and analyze how much influence capital structure and investment decisions have on firm value in manufacturing companies in the Consumer Non Cylicals sector listed on the IDX for the 2018-2022 period. The type of research used is quantitative method and the type of data is secondary data accessed through the official website of the Indonesia Stock Exchange (www.idx.co.id). The sampling technique used in this study was purposive sampling method with a total sample of 28 companies. The data analysis technique uses descriptive statistical analysis, classical assumption test, multiple linear analysis, coefficient of determination (R2) test, and hypothesis testing. The results of this study partially show that the Capital Structure variable has no significant effect on firm value as evidenced by the tcount < ttable (1.015 < 2.05183) with a significant value of 0.319 > 0.05. Investment decisions have a significant effect on firm value as evidenced by the results of tcount> ttable (2.540> 2.0518) with a significant value of 0.017 <0.05. Capital Structure and Investment Decision simultaneously have a significant effect on firm value as evidenced by the results of hypothesis testing which shows 0.014 <0.05 and comparison of fcount > ftabel, (5.019 > 3.35). The coefficient of determination test shows that the Adjusted R Square value (Coefficient of Determination) is 0.271. This means that the influence of the independent variables (Capital Structure and Investment Decision) is 27.1% and the remaining 72,9% is influenced by other variables
PENGARUH CUSTOMER RELATIONSHIP MANAGEMENT DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIANSTUDI KASUS: BNI KCP UNIVERSITAS BRAWIJAYA MALANG Sang Arya Wiratama; Fullchis Nurtjahyani
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 4 (2024): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

In improving and enhancing services to consumers, business organizations must continue to innovate in maintaining the satisfaction of existing customers. The best way to build relationships with customers can be realized by building customer relationship management. In general, the aim of this research is to find out whether customer relationship management and service quality simultaneously influence customer purchasing decisions at BNI KCP Universitas Brawijaya Malang. The approach in this research is a quantitative approach using multiple linear regression analysis methods. Based on the research results, it is known that customer relationship management partially has a positive and significant effect on purchasing decisions, and service quality also partially has a significant effect on purchasing decisions at BNI KCP Universitas Brawijaya Malang. Furthermore, if tests are carried out on these two variables, it is known that customer relationship management and service quality together have a positive and significant effect on purchasing decisions at BNI KCP Universitas Brawijaya Malang
ANALISIS PERANAN DINAS PERHUBUNGAN DALAM MENINGKATKAN KUALITAS PELAYANAN ANGKUTAN KOTA Meri Bua Palindangan; Yahya Nusa
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 4 (2024): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

This research aims to determine the role of the transportation department in improving the quality of city transportation services. The research method used is descriptive research, which is research that aims to determine the relationship between 3 variables. In this research, the data collection methods used were interviews, questionnaires and documentation. To determine the role of the transportation department in influencing the quality of city transportation, the Source Triangulation analysis tool is used. The research results show that the quality of city transportation services at the Mimika Regency Transportation Service is still relatively poor. The quality of this service can be seen from the Transportation Service's service functions as regulations, facilities and evaluation. This is proven by the 3 variables analyzed, there are only 2 variables where the level of service is considered good and satisfactory to the community, namely determining the number of transport fleets and building road infrastructure that supports the route. There is only one level of service that is not satisfactory but can still be tolerated, namely the determination of public transport fares
ANALISIS STRATEGI PENGEMBANGAN PRODUK TABUNGAN AL-QASHWA HAJI PADA PT BPRS JAM GADANG (PERSERODA) BUKITTINGGI Nur Hikmah; Zulhelmi
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 4 (2024): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
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Abstract

This research is motivated by the low customer interest in Hajj al- qashwa savings products and the number of customers who always fluctuate in 2019 and 2021, and also the number of customers who withdraw before the disbursement is made. The formulation of the problem in this research is how the hajj al-qashwa savings product development strategy is in increasing the number of customers at PT. BPRS Jam Gadang Perseroda Bukittinggi. The purpose of the research is to find out the product development strategy of Hajj al- qashwa savings in increasing the number of customers at PT BPRS Jam Gadang Perseroda Bukittinggi. The type of research used in this research is field research using qualitative methods. The data sources used are primary data and secondary data, with data analysis techniques used, namely, data collection, data processing, data presentation, conclusion verification. Based on the results of the study it can be concluded that the product development strategy of Hajj savings al- qashwa at PT. BPRS Jam Gadang Perseroda Bukittinggi is by introducing products to customers by means of socialization and distribution of brochures, innovating products, expanding marketing, and imitating competitor strategies used in its product development strategy.
TINGKAT KEPUASAN PELANGGAN AKAN PELAYANAN TRANSJAKARTA DI HALTE CAWANG SAAT RUSH HOUR Sabrina Ahmad; Audy Adriani, Reno Susetyo Bambang Nugroho, Panca Adjie Pamungkas
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 4 (2024): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
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Abstract

This research was conducted at Cawang Bus Stop, Jakarta, to evaluate customer satisfaction levels using loyalty as an indicator. Public transportation plays a vital role in mobility, aiming to reduce congestion and provide efficient transportation alternatives. In Jakarta, Transjakarta, a BRT system, serves as the primary solution for the community's transportation needs. However, the main challenge is maintaining customer satisfaction, especially during rush hours, where Cawang Bus Stop often experiences a surge in passengers. The customer satisfaction theory measures satisfaction based on the comparison between customer expectations and perceived performance (Oliver, 1980). Research methods include field surveys and distributing questionnaires to 10-20 service users at Cawang Bus Stop. The Customer Satisfaction Index (CSI) technique is utilized to measure overall satisfaction levels, considering the relevance of each service element. The research findings indicate that punctuality of departure schedules and bus service quality are the primary factors influencing passenger satisfaction. The obtained CSI is 79.83%, indicating that the level of customer satisfaction falls within the "Satisfied" category. These findings are expected to be utilized by PT Transjakarta to enhance their services during rush hours and contribute both practically and academically to the fields of transportation studies and public service management
PPN & PPNBM: SUBJEK, OBJEK SERTA MEKANISME DI INDONESIA Elvina Zailanty Harahap; Muhammad Hafizhan Fakhri, Ocha Pratika, Dini Vientiany
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 4 (2024): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
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The aim of the research is to increase information regarding VAT and PPnBM. This research uses descriptive research with a qualitative approach. VAT is a tax on consumption of goods and services in the customs area which is imposed in stages in each production and distribution channel. PPnBM is a tax levied on the delivery of BKP which is a luxury item. The VAT rate is regulated as follows: 10% .0%, specifically VAT on exports of Taxable Goods. The PPnBm rate is set at a minimum of 10% and a maximum of 200%. The basis for PPnBM is based on Law Article 8 No. 42 of 2009 concerning the 3rd Amendment to Law no. 8 of 1983
PENGARUH MAHASISWA TERHADAP KEMAMPUAN MENGELOLA KEUANGAN UMKM BERDASARAN SAK EMKM BAROKAH FROZEN FOOD Tyas Indrayanti; Dian Pramesti Agustina, Tsinta Dewi Aryaningtyas, Andini Putri Bandiah, Isnani Evita Fauziah, Sri Ra
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 4 (2024): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
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Abstract

The Financial Accounting 2 course is a skill course and a continuation of the Introduction to Accounting course. The Financial Accounting 2 course will study equity and liability material. Financial information has the function of knowing a person's financial condition during a certain period in financial reports. Every MSME has the right to make financial reports that are accurate and comply with accounting standards. Research aimed at assisting MSME entrepreneurs in preparing financial reports according to applicable standards. This research was carried out at the Barokah Frozen Food UMKM in Nginden V A, Surabaya, which has not yet formulated financial reports in accordance with SAK EMKM (Financial Accounting Standards for Micro, Small and Medium Entities). Qualitative descriptive methods are used in observation, interviews and documentation. The factor that causes financial recording at Barokah Frozen Food to not work is due to a lack of understanding of financial reports. This research aims to determine the obstacles that occur in MSMEs in formulating financial reports according to the accounting standards that apply to SAK EMKM (Financial Accounting Standards for Micro, Small and Medium Entities).
DASAR – DASAR PERPAJAKAN Annisa Zahrina Dharmawan; Putri Wulandini Sagala, Salwa Hayati Harahap, Silpiah Jahra Nasution
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 4 (2024): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
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Abstract

Taxation is a vital instrument for the state in collecting revenue to finance public expenditure and support economic development. The basics of taxation include the fundamental concepts that form the framework of the tax system, including types of taxes, collection principles, statutory regulations, and tax administration. Types of taxes such as income tax, value added tax, and land and building tax have different characteristics and imposition mechanisms. The main principles of taxation include fairness, certainty, comfort and efficiency which aim to create a fair and effective tax system. A good understanding of the basics of taxation is very important for all parties involved, including the government, taxpayers and tax professionals, to ensure compliance and optimize state revenues through a transparent and accountable system

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