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IDEL WALDELMI
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Jurnal Ilmiah Ekonomi dan Bisnis
Published by Universitas Lancang Kuning
ISSN : 18299822     EISSN : 24429813     DOI : https://doi.org/10.31849/jieb.v17i2
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Ilmiah Ekonomi dan Bisnis invites academics and researchers who do original research in the fields of economics, management and accounting, including but not limited to: Development Economics Monetary Economics, Finance and Banking International Economics Public Economics Economic development Regional Economy Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 20 Documents
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Search results for , issue "Vol. 21 No. 2 (2024)" : 20 Documents clear
PENERAPAN SAK EMKM PADA UMKM STUDI KASUS DIKOTA PONTIANAK Sianipar, Ratu Santana Dewi Pertiwi; Rafa, Wukuf Dilvan; Haryono
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 2 (2024)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i2.20323

Abstract

UMKM are one of the economic activities that Indonesian people always encounter and carry out. Even though UMKM have contributed to realizing a sustainable national economy, in reality there are many challenges that UMKM owners have to face, one of the challenges is in preparing financial reports. This research aims to find out whether UMKM in the city of Pontianak carry out accounting records in accordance with the standards that apply to UMKM, namely SAK EMKM. This study used descriptive qualitative method. Primary data was obtained by researchers directly by distributing questionnaires. The research results show that the application of SAK EMKM to UMKM in Pontianak is still minimal, this is due to the low level of knowledge of SAK EMKM owners regarding SAK EMKM.
ANALISIS PENGGUNAAN DANA PENANGGULANGAN BENCANA PADA BADAN PENANGGULANGAN BENCANA DAERAH KABUPATEN MELAWI Hermansyah Putra Pane; Fahmi, Muhammad; Rusliyawati, Rusliyawati
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 2 (2024)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i2.21799

Abstract

The aim of the research is to analyze the Regional Disaster Management Agency (BPBD), which is a regional government agency that has the task of implementing disaster management at the provincial, district or city level, in accordance with the rules set by the National Disaster Management Agency (BNPB). This research method uses qualitative research methods by collecting data from direct interviews and field observations. The results of this research show that disasters that occur during 2023 are dominated by floods and fires, but the most frequent ones are floods. BPBD Melawi Regency has used disaster management funds as best as possible, but is experiencing problems in carrying out its activities due to the very limited budget. The implications of the condition of disaster management funds at BPBD Melawi Regency in 2024 have improved from the previous year. This has had a positive impact on the Melawi Regency BPBD to carry out its comprehensive disaster management program from the pre-disaster, emergency response and post-disaster stages.
PENGARUH SISTEM PENGENDALIAN INTERNAL, KEMAMPUAN DAN KINERJA SUMBER DAYA MANUSIA DALAM MENGATASI RISIKO KESALAHAN Muhammad Syahril Alhadi; Maulidia, Rahma; Yantiana, Nella
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 2 (2024)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i2.21801

Abstract

Internal errors are the most avoided thing in companies and government organizations. Internal errors cause losses to the organization such as damaging the company's reputation, reducing customer trust, and can even cause the company to go bankrupt. Several factors cause internal errors such as a company's poor internal control system, employee abilities that do not match their field, slow employee performance due to lack of motivation, and so on. To overcome this risk, it is necessary to carry out effective prevention to avoid this risk and to ensure the long-term stability of the organization. The purpose of this article is to review the influence of internal control systems, capabilities and human resource performance in overcoming the risk of errors in companies. In this article the researcher uses a qualitative approach using previous research data. The originality of this research lies in the fact that minimal studies have been carried out. The research results indicate that the internal control system can overcome the risk of error, the ability of human resources can overcome the risk of error, and the performance of human resources can overcome the risk of error. The implication is that this research only focuses on internal errors, the capabilities and performance of human resources in overcoming the risk of errors. There needs to be further research to analyze from different aspects in order to complete this research.
ANALYSIS OF VAT COMPLIANCE PADA PT. ABC: Analisis Kepatuhan Pajak Pertambahan Nilai pada PT. ABC Divanda Oktavia Rizkita; Diarany Sucahyati
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 2 (2024)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i2.21877

Abstract

Pajak Pertambahan Nilai (PPN) yang lebih dikenal dengan pajak konsumsi merupakan bagian dari salah satu jenis pajak negara. PT. ABC merupakan perusahaan retail yang menjual buku dan alat tulis yang terdaftar sebagai PKP namun mempunyai keterbatasan dalam memenuhi kewajiban perpajakannya. Oleh karena itu, tujuan penelitian ini adalah menganalisis dan menjelaskan tata cara penghitungan tarif PPN yang berlaku, memahami proses penyetoran dan pelaporan PPN, serta mengukur tingkat kepatuhan dalam melaporkan SPT Masa PPN. Metode yang digunakan dalam penelitian ini menggunakan metode kualitatif. Penelitian ini menggunakan 2 jenis data yaitu data primer dan data sekunder. Data primer dalam penelitian ini berasal dari wawancara dan observasi langsung. Sedangkan data sekunder yang digunakan peneliti adalah dokumentasi melalui laporan SPT Masa PPN dari Direktorat Jenderal Pajak mengenai pelaksanaan dan kepatuhan pelaporan PPN. Dari hasil penelitian PT. ABC memiliki beberapa kriteria wajib pajak yang telah terpenuhi, yaitu telah terdaftar sebagai PKP, melaporkan SPT tepat waktu, tidak memiliki utang pajak, dan tidak memiliki catatan melakukan tindak pidana di bidang perpajakan. Value Added Tax (VAT), better known as consumption tax, is part of a type of state tax. PT. ABC is a retail company that sells books and stationery which is registered as PKP but has limitations in fulfilling its tax obligations. Therefore, the aim of this research is to analyze and explain the procedures for calculating the applicable VAT rates, understand the VAT deposit and reporting process, and measure the level of compliance in reporting Periodic VAT SPT. The method used in this research uses qualitative methods. This research uses 2 types of data, namely primary data and secondary data. Primary data in this research comes from interviews and direct observation. Meanwhile, the secondary data used by researchers is documentation through Periodic VAT SPT reports from the Directorate General of Taxes regarding the implementation and compliance of VAT reporting. From the research results of PT. ABC has several taxpayer criteria that have been met, namely having been registered as a PKP, reporting SPT on time, having no tax debt, and having no record of committing a crime in the field of taxation.
EFISIENSI PROSEDUR PENGELUARAN KAS KECIL DI PT BPR HASAMITRA MAKASSAR Syafrimansyah, Syafrimansyah; Firdaus , Ahmad; Wahab , Abdul
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 2 (2024)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i2.21979

Abstract

The management of petty cash within a company is a crucial aspect to support the smooth operation of daily activities. PT BPR Hasamitra Branch Daya Makassar implements petty cash disbursement procedures aimed at ensuring that small cash expenditures are conducted accurately and efficiently. This study employs a qualitative descriptive approach. Data were collected through direct observation, interviews with relevant employees, and documentation from PT BPR Hasamitra Branch Daya Makassar. Data analysis was conducted to evaluate the alignment of the petty cash disbursement procedures with existing theory. The results show that the petty cash disbursement procedures at PT BPR Hasamitra Branch Daya Makassar comply with the established theory and operational standards. The implemented procedures include the categorization of expense types, authorization of expenditures by superiors, and detailed recording of transactions. The proper implementation of petty cash disbursement procedures helps reduce the risk of fund misuse and ensures that funds are used for appropriate purposes. Additionally, supporting documents such as cash out receipts and requests for petty cash replenishment facilitate the audit and internal verification process. The petty cash disbursement procedures at PT BPR Hasamitra Branch Daya Makassar have been shown to be effective in supporting company operations and reducing the risk of fund misuse. The results of this study provide significant contributions to the company in managing petty cash more efficiently and effectively. Moreover, these findings can be used as a reference for other companies looking to improve their petty cash management. In a broader context, this study highlights the importance of good procedural implementation in petty cash management to support transparency and accountability in company operations
DAMPAK CONTENT MARKETING, E-SERVICE QUALITY, DAN BRAND AWARENESS TERHADAP KEPUTUSAN PEMBELIAN PRODUK BARENBLISS PADA E-COMMERCE SHOPEE DI SIDOARJO Hidayati, Fitriana Nurul; Sari, Dewi Komala; Hariasih, Misti
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 2 (2024)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i2.22032

Abstract

The increasing demand for cosmetics and the trend of online shopping through e-commerce have led many cosmetic brands to compete to drive purchasing decisions. This study aims to determine the impact of Content Marketing, E-Service Quality, and Brand Awareness on the Purchase Decisions of Barenbliss Products on E-Commerce Shopee in Sidoarjo. This research uses quantitative methods with the population being people living in Sidoarjo. The sample for this study was taken using Non-Probability Sampling and Purposive Sampling techniques, with a total of 100 respondents living in Sidoarjo who use Barenbliss products and purchase them on E-Commerce Shopee. For data analysis, this study uses multiple linear regression analysis assisted by SPSS Version 26. The results prove that content marketing has a positive and significant impact on purchase decisions, e-service quality has a positive and significant impact on purchase decisions, and brand awareness has a positive and significant impact on purchase decisions.
STRATEGI PENINGKATAN PEMASARAN TERHADAP JARINGAN INTERNET NIRKABEL (WIFI) PT. DEACOM TEKNOLOGI DI DESA SIPODECENG Suardi, Muh Irfan
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 2 (2024)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i2.22045

Abstract

Marketing strategy is one of the basics used in developing overall company planning, Wi-Fi has gained enormous public acceptance. The problem formulation in the strategy for improving wireless internet network (WIFI) marketing is maintaining good relationships with existing customers, increasing sales promotions, and customer relationship management systems help businesses understand customer needs, track interactions, and provide more personalized and responsive service. The aim of this research is to find and analyze the strategies used by PT. Deacom Technology in Sipodeceng Village to increase marketing of wireless internet networks (WiFi). In the current digital era, getting fast and stable internet access is very important, especially in rural areas where infrastructure is limited. The sample for this research was 57, the methods used in this research included observation, communication, and use of WiFi services. The research results show that PT. Deacom Technology must improve several marketing strategies, such as improving services, creating more efficient promotional programs, and increasing price adjustments. Therefore, PT. Deacom Technology to improve marketing of wireless internet networks (WIFI) in Sipodeceng Village is considered "good". The use of mobile devices such as smartphones, tablets and laptops has recently increased, increasing the demand for fast and reliable internet connections everywhere. As a result, many fields such as tourism, education, business, and industry are experiencing an increase in demand for fast and reliable Wi-Fi services. A communication strategy is a plan made consciously to overcome the difficulties a person faces in achieving communication goals. Stations sharing one radio frequency communication channel are a combination of computer and interface controller.
ONLINE MARKETING STRATEGIES IN INCREASING SALES (CASE STUDY TOKO RUMAH KURMA & SNACK SIDRAP DI PANGKAJENE KABUPATEN SIDENRENG RAPPANG) N, Safriyanti; Herman, Bahtiar; Rusdi, Muhammad
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 2 (2024)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i2.22176

Abstract

Online marketing has become a very important tool for businesses in various sectors, including the culinary industry. With easy access and wide reach, online marketing offers great opportunities to increase sales. However, with so many competitors in the market, it is important to have an effective marketing strategy. The object of this research is Toko Rumah Kurma & Snack Sidrap, which is a business that operates in the field of buying and selling various dates and various snacks. The aim of this research is to understand contextual conditions with the aim of obtaining a detailed and in-depth picture of the conditions of the natural environment, relative to what is actually happening outside based on what is happening in the study area. The central problem in this research concerns the obstacles faced in the process of implementing and developing sales activities with online marketing strategies. This type of research uses qualitative methods with a case study approach. The data sources used are primary data from interviews, as well as secondary data in the form of documents, diaries, etc. The analytical tool used is SWOT analysis. The research results show that online marketing is effective in increasing sales and through SWOT analysis there are strategic options for increasing sales.
DINAMIKA PASAR KAKAO INTERNASIONAL: DAMPAK EKONOMI PADA PRODUKSI KAKAO DOMESTIK, HARGA DUNIA, INFLASI, DAN HARGA LOKAL Rezka, Rezka Yoli Amanda; Tan, Firwan; Putra, Febriandi Prima
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 2 (2024)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i2.22214

Abstract

This study explores the dynamics of the international cocoa market and its impact on Indonesian cocoa exports by focusing on economic factors such as domestic production, world prices, inflation, and local prices. The main findings show that for cocoa exports to Malaysia, cocoa production and world cocoa prices have a positive and significant influence on export volumes, where an increase in production and world prices increases exports and strengthens bilateral trade. In contrast, domestic inflation shows no significant effect, while local prices have a significant negative impact, reducing exports as producers prefer the domestic market. In the context of exports to India, cocoa production showed no significant effect, due to a mismatch between increased production and international demand or quality and infrastructure issues. World cocoa prices are also insignificant, while local prices are positive and significant, encouraging producers to increase exports to maximize profits. For exports to the United States, cocoa production is positive and significant, reflecting strong demand from the US market. World cocoa prices have no significant effect, suggesting that other factors such as quality and trade policy determine export volumes more. Inflation is positive and significant, encouraging producers to focus on international markets as a way to coordinate exports.
PENERAPAN APLIKASI SISBRO BERBASIS WEB DALAM MANENINGKATKAN MANAJEMEN PELANGGAN DI PT.DEACOM TEKNOLOGI: Bisnis Digital Gunawan, Gunawan; Rahmat Razak, Muhammad Rais; Sofyan, Wahyudi
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 2 (2024)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i2.22237

Abstract

The development of technology has had a significant impact on human life, one of which is the internet, which allows everything to be done more efficiently. PT. Deacom Teknologi has become one of the telecommunications service companies in Sidenreng Rappang Regency. Managing customer data and payments has become a major challenge for PT. Deacom Teknologi as the company grows and the number of customers increases. The manual processes in this context cause various problems such as data errors and delays in payment tracking. To improve efficiency, this research aims to investigate the implementation of the web-based Sisbro application as a solution to facilitate customer data management and enhance payment process efficiency. This research adopts a qualitative analysis approach, emphasizing an in-depth description of the phenomenon under study. The implementation of the web-based Sisbro application at PT. Deacom Teknologi has had a significantly positive impact on improving customer management and the efficiency of the payment process.

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