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INDONESIA
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN
Published by Institut Teknologi dan Bisnis Swadharma
ISSN : 27742407     EISSN : 27742288     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal REMITTANCE merupakan jurnal ilmiah yang berisi karya ilmiah dengan bidang kajian penelitian meliputi: Akuntansi Keuangan, Pasar Modal, Akuntansi Manajemen, Akuntansi Keperilakuan, Sistem Informasi Akuntansi, Pengauditan, Perpajakan, Akuntansi Syariah, Pendidikan Akuntansi, Good Governance, Fraud & Forensic Accounting, Manajemen Bank, Manajemen Dana Bank, Perkreditan, Stabilitas Keuangan, e-Banking, Manajemen Valuta Asing, Investasi Perbankan, Perbankan Internasional, Perbankan Syariah, Manajemen Likuiditas Bank,Perbankan untuk Ritel dan UMKM.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 66 Documents
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PENGARUH PENERAPAN PERENCANAAN PAJAK (TAX PLANNING) PAJAK PENGHASILAN PASAL 21 TERHADAP PPH BADAN (STUDI KASUS PT. TIARA INSANI PERSADA) Selvy Irwanti Ramadhani; Parso Parso; Helena Louise Panggabean
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 3, No 1 (2022): REMITTANCE JUNI 2022
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol3no1.225

Abstract

The purpose of this study is to determine the application of tax planning PPh Article 21 at PT Tiara Insani Persada and its impact on the paid Corporate Income Tax. This research is qualitatively carried out by analyzing the calculation of employee taxes using three methods and adjusting to the current regulations. The data is processed by a descriptive analysis test, namely by collecting and clarifying existing data. Then analyze the data to provide an accurate picture of the state of the company. The research results are that PT Tiara Insani Persada has not implemented tax planning according to applicable regulations so the corporate income tax rate that must be paid becomes very large. After-tax planning following applicable regulations, PT Tiara Insani Persada managed to save the tax burden it owed
SIGNAL REACTION OF MICRO AND MACRO VARIABLE TO COMPANY STOCK RETURN Endah Sri Rahmawati; Faizah Syihab
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 3, No 1 (2022): REMITTANCE JUNI 2022
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol3no1.209

Abstract

This study aims to find out the effect of variable micro and macro variables of companies with linkages signaling theory on stock returns. This study uses panel data models. This study focused company Basic and Chemical Industry sector listed in Indonesia Stock Exchange 2011-2017 period, in which the selection of samples in this study using purposive sampling method as many as 21 companies. The results of this study showed R2 value of 60.09%. The results of this study showed that variables Trade Volume Stocks (VPS), Volatility of Stock Price (VPS), Company Size (SF), Profitability (PROF), Solvency (SOLV), Inflation (CPI), and Exchange Rate (EXCRATE) simultaneously influence Company Stock Return. There are three variables that partial effect on stock returns is Stock Price Volatility (VPS), Profitability (PROF), and Inflation (CPI). Based on these results, the company is advised to observe micro and macro variables that have relevance to the ongoing investment in capital market activities, as it will directly impact on the interest of market participants (investors). Companies that are considered to have good performance will certainly give a good signal in the capital market, so it will attract investors to carry out investment activities which will then increase stock returns.
PENGARUH PEMBIAYAAN BAGI HASIL DAN MURABAHAH TERHADAP RETURN ON ASSET (ROA) PADA BANK UMUM SYARIAH Debby Arisandi
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 2, No 1 (2021): REMITTANCE JUNI 2021
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol2no1.232

Abstract

This study aims to determine the effect of the amount of profit-sharing financing and murabahah financing on the performance of Return on Assets (ROA) at Islamic Commercial Banks during the 2015-2020 period. This study uses an Error Correction Model (ECM) analysis with Eviews 8 software. The samples used in this study are 13 Islamic Commercial Banks that have been registered with the Indonesian Financial Services Authority (OJK). The sampling technique uses a purposive sampling method with the criteria of Islamic commercial banks that have published financial statements. The data used in this study is secondary data with documentary data collection techniques and a literature study. The results indicate that the R squarevalue of 0.0362370 indicates that 36% of changes in the ROA variable can be explained by independent variables and 64% are explained by other factors outside the model.Penelitian ini bertujuan untuk mengetahui pengaruh jumlah hasil pembiayaan bagi hasil dan pembiayaan murabahah terhadap kinerja Return on Asset (ROA) pada Bank Umum Syariah selama periode 2015-2020. Penelitian ini menggunakan analisis Error Correction Model (ECM) dengan perangkat lunak Eviews 8. Sampel yang digunakan dalam penelitian ini ada 13 Bank Umum Syariah yang telah terdaftar di Otoritas Jasa Keuangan (OJK) Indonesia. Teknik penentuan sampel menggunakan metode purposive sampling dengan kriteria bank umum syariah yang telah mempublikasikan laporan keuangan. Data yang digunakan dalam penelitian ini adalah data sekunder dengan teknik pengumpulan data dokumenter dan studi pustaka.Hasil penelitian ini menunjukkan nilai R square sebesar 0.0362370 menunjukkan bahwa 36% perubahan pada variabel ROA dapat dijelaskan oleh variabel-variabel bebas dan 64% dijelaskan oleh faktor lain diluar model. 
PENGARUH PANDEMI COVID-19 PADA LAPORAN KEUANGAN PT.GARUDA MAINTENANCE FACILITY AERO ASIA TBK Ni Made Artini; Sugiyono Sugiyono; Silvia Nuraini Fitri
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 3, No 2 (2022): REMITTANCE DESEMBER 2022
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol3no2.260

Abstract

This study aims to look at the impact of the Covid-19 pandemic that occurred at the end of 2019 on the financial performance of the company PT Garuda Maintenance Facility Aero Asia Tbk. Analysis from the 2018 - 2021 financial reports, using the calculation technique of Liquidity Ratios, Solvency Ratios, and Profitability Ratios to measure a comparison of company financial performance before and after the Covid-19 pandemic. The results showed that in terms of the financial liquidity ratio of PT GMF Aero Asia from 2018-2021 it experienced a major decline in the 2019-2020 period, but after that period the company's current ratio data increased again. For the solvency ratio, there has been an increase in the solvency ratio of PT GMF Aero Asia in the last four years so the solvency ratio of PT GMF Aero Asia is considered quite good. As for the profitability ratios, in the last four years, PT GMF Aero Asia Tbk has experienced a decline in profit as a result of the covid 19 pandemic. The financial condition of PT GMF Aero Asia Tbk is assessed from the calculation of the ratio of liquidity, solvency, and profitability during the last four years it has experienced a steady movement fluctuating with quite good results because it can still generate profits even though it does not fully reach the expected target.Penelitian ini bertujuan untuk melihat dampak pandemi Covid-19 yang terjadi pada akhir tahun 2019 terhadap kinerja keuangan perusahaan PT Garuda Maintenance Facility Aero Asia Tbk. Dilihat dari laporan keuangan tahun 2018 - 2021, dengan menggunakan teknik perhitungan Rasio Likuiditas, Rasio Solvabilitas, dan Rasio Rentabilitas untuk mengukur perbandingan kinerja keuangan perusahaan sebelum dan sesudah pandemi Covid-19. Hasil penelitian menunjukan bahwa dari sisi rasio likuiditas keuangan PT GMF Aero Asia dari tahun 2018 sampai tahun 2021 mengalami  penurunan besar pada periode 2019-2020, namun setelah periode tersebut data current rasio perusahaan mengalami kenaikan kembali. Untuk rasio solvabilitas, adanya peningkatan pada rasio solvabiitas PT GMF Aero Asia dalam empat tahun terakhir sehingga rasio solvabiitas PT GMF Aero Asia dinilai cukup baik. Sedangkan untuk rasio profitabilitas, dalam empat tahun terakhir PT GMF Aero Asia Tbk mengalami penurunan perolehan laba yang di akibatkan adanya pandemi covid 19. Kondisi keuangan PT GMF Aero Asia Tbk dinilai dari perhitungan rasio likuiditas, solvabilitas, dan profitabilitas selama empat tahun terakhir mengalami pergerakan yang fluktuatif dengan hasil yang cukup baik karena masih bisa menghasilkan laba walau tidak sepenuhnya mencapai target yang sebagaimana yang diharapkan.
PENGARUH SISTEM APLIKASI PAJAK ONLINE TERHADAP TINGKAT KEPUASAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS PADA PT. ENERREN TECHNOLOGIES) I Gusti Ayu Diah Dhyanasaridewi; Rita Rita
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 3, No 2 (2022): REMITTANCE DESEMBER 2022
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol3no2.261

Abstract

The government through the Directorate General of Taxes (DJP), since February 2015 has issued an application or information system called DJP ONLINE to make it easier for taxpayers to carry out their tax obligations. To find out whether the DJP Online information system is running as it should, it is necessary to evaluate the performance of the information system. The level of user satisfaction is expected to increase taxpayer compliance in paying taxes. This research is a quantitative study that wants to analyze the effect of using an online tax application system on the satisfaction level of individual taxpayers. Determination of the research sample using purposive sampling method, namely taxpayers who work as employees at PT.Enerren Technologies. The research was conducted using a survey method. as well as linear regression analysis. The results of the T-test in the study show that the online tax application system has a positive and significant effect on individual taxpayer satisfaction.Pemerintah melalui Direktorat Jendral Pajak (DJP), sejak  bulan Februari tahun 2015 telah mengeluarkan sebuah aplikasi atau sistem informasi  yang bernama DJP ONLINE untuk memudahkan para wajib pajak untuk melaksanakan kewajiban perpajakannya.  Untuk mengetahui apakah sistem informasi DJP Online berjalan sebagaimana mestinya, maka diperlukan proses evaluasi terhadap kinerja dari sistem informasi tersebut. Tingkat kepuasan pemakai diharapkan akan meningkatkan kepatuhan WP dalam membayar pajak. Penelitian ini merupakan penelitian kuantitatif yang ingin menganalisis pengaruh penggunaan sistem aplikasi pajak online  terhadap tingkat kepuasan Wajib Pajak Orang Pribadi. Penentuan sample penelitian dengan menggunakan metode purposive sampling yaitu Wajib pajak yang bekerja sebagai karyawan di PT.Enerren Technologies. Penelitian dilakukan dengan menggunakan metode survey. serta analisis regresi linear. Hasil Uji T dalam penelitian menunjukan bahwa sistem aplikasi pajak online berpengaruh positif dan signifikan terhadap kepuasan Wajib Orang Pribadi. Diharapkan hasil penelitian ini dapat digunakan sebagai dasar untuk evaluasi dan pengembangan sistem informasi DJP Online berdasarkan tingkat kepuasan pengguna sistem informasi tersebut.
PENANGANAN NASABAH GAGAL BAYAR PADA AKAD MURABAHAH DI BANK SYARI’AH INDONESIA KANTOR CABANG PEMBANTU PARUNG BOGOR Tatyana Tatyana; Indri Damayanti; Petrus Aji Pratama Putra Atmaka
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 3, No 2 (2022): REMITTANCE DESEMBER 2022
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol3no2.262

Abstract

Bank Syariah Indonesia Parung Bogor Sub-Branch Office has a financing program for micro entrepreneurs named BSI Usaha Mikro, BSI KUR and BSI Griya Hasanah. In applying the precautionary principle for micro business financing, the prospective debtor submits an application by following predetermined administrative requirements. Bank Syariah Indonesia Parung Bogor Sub-Branch Office will analyze the character, capacity, capital, collateral, condition and sharia (5C + 1S) of the customer to prevent the risk of customer who has problems in payments. To save the financing of Bank Syariah Indonesia Parung Bogor Sub-Branch Office, through rescheduling, reconditioning, or restructuring programs and settlement the debtor through court proceedings will be done if the debtor does not want to pay the obligations, or if the settlement process did not bring the expected results.Bank Syariah Indonesia Kantor Cabang Pembantu Parung Bogor memiliki program pembiayaan bagi pengusaha mikro yang diberi nama BSI Usaha Mikro, BSI KUR dan BSI Griya Hasanah. Penerapan prinsip kehati-hatian pada pembiayaan usaha mikro dimulai ketika calon debitur mengajukan permohonan pembiayaan yakni dengan mengikuti persyaratan administratif yang sudah ditentukan. Bank Syariah Indonesia Kantor Cabang Pembantu Parung Bogor kemudian menganalisa mengenai character, capacity, capital, collateral, condition serta syariah (5C + 1S) nasabah untuk mencegah terjadinya risiko adanya nasabah yang mengalami masalah dalam pembayaran pembiayaan (wanprestasi). Upaya penyelamatan pembiayaan Bank Syariah Indonesia Kantor Cabang Pembantu Parung Bogor yaitu melalui program rescheduling, reconditioning, ataupun restructuring serta penyelesaian pembiayaan bermasalah melalui proses pengadilan dilakukan apabila  pihak debitur sengaja tidak mau membayar sehingga tidak ada keinginan untuk melunasi kewajibannya, atau apabila proses penyelesaian di luar pengadilan tidak membawa hasil seperti yang diharapkan.
SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS UNTUK PENGENDALIAN PENDAPATAN PADA KOPERASI KARYAWAN PT. ORIENTAL ASAHI JP CARTON BOX Mona Karina; Herni Pujiati; Rizqi Nurfaizi Latukomsina
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 3, No 2 (2022): REMITTANCE DESEMBER 2022
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol3no2.245

Abstract

This research aims to obtain empirical evidence about the Analysis of Accounting Information Systems Cash Receipts and Expenditures on Income at the Cooperative Employee of PT. Oriental Asahi JP Carton Box. How the Accounting Information System for Cash Receipts and Expenditures applied by the Employee Cooperative of PT. Oriental Asahi JP Carton Box in the Revenue Control section. Based on the analysis and discussion of the components of the Accounting Information Systems Cash Receipts and Expenditures on Income at the Cooperative Employee of PT. Oriental Asahi JP Carton Box, it can be concluded as follows: The results showed that the Accounting Information Systems Cash Receipts and Expenditures in Revenue Control at the Cooperative Employee of PT. Oriental Asahi JP Carton Box is classified as good, however, there are still shortcomings in some sections that are still carried out by the same function where the function has not run according to theory. Cooperatives should improve revenue control by clearly separating the function that handles cash receipts from the accounting function to prevent the manipulation of accounts receivable records.Penelitian ini bertujuan untuk mendapatkan bukti empiris tentang Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas Terhadap Pendapatan pada Koperasi Karyawan PT. Oriental Asahi JP Carton Box. Bagaimana Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas yang diterapkan Koperasi Karyawan PT. Oriental Asahi JP Carton Box dalam Pengendalian Pendapatan. Berdasarkan analisis dan pembahasan dari komponen sistem informasi akuntansi penerimaan dan pengeluaran kas dalam pengendalian pendapatan pada Koperasi Karyawan PT. Oriental Asahi JP Carton Box, maka didapat hasil penelitian menunjukkan bahwa sistem informasi akuntansi penerimaan dan pengeluaran kas dalam pengendalian pendapatan Koperasi Karyawan PT. Oriental Asahi JP Carton Box tergolong baik, karena sudah melibatkan bagian-bagian yang terkait. Namun walaupun demikian masih terdapat kekurangan dibeberapa bagian yang masih dilakukan oleh fungsi yang sama dimana fungsi belum berjalan sesuai teori koperasi seharusnya meningkatkan pengendalian pendapatan dengan memisahkan secara jelas antara fungsi yang menangani penenerimaan kas dengan fungsi akuntansi untuk mencegah terjadinya manipulasi catatan piutang.
PENGARUH LIKUIDITAS, LEVERAGE, DAN PROFITABILITAS TERHADAP FINANCIAL DISTRESS (STUDI EMPIRIS PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 – 2019) Herni Pujiati; Dinda Melati
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 1, No 01 (2020): Remittance Juni 2020
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of Liquidity, Leverage, and Profitability on Financial Distress in Transportation Sub-Sector Companies listed on the Indonesia Stock Exchange 2017 - 2019. The research methodology used is a quantitative method with combined data from time series panels and cross-sectional secondary data, using secondary data obtained from the Indonesia Stock Exchange website and the company's website. The sampling technique used purposive sampling with data from 2017 - 2019. The data analysis technique used is binary logistic regression by conducting descriptive statistical tests, classical assumption tests (multicollinearity), hypothesis tests using partial significant test, likelihood ratio, and R2 test (coefficient of compound determination). The results of this study indicate that partially the liquidity variable has a positive effect and is not significant on financial distress, the leverage variable has a positive effect and significant on financial distress, and profitability has a negative effect and is significant on financial distress. Meanwhile, simultaneously the independent variables liquidity, leverage, and profitability together have a significant relationship to the dependent variable, namely financial distress. The coefficient of determination of this study shows a figure of 50,31%. This shows that the variation of the independent variables of liquidity, Leverage, and Profitability can explain the variations in the ups and downs of the Financial Distress variable by 50,31% while the remaining 49,69% is influenced by other independent variables
PENGARUH ASET, EKUITAS DAN LIABILITAS TERHADAP LABA PT ANEKA TAMBANG Tbk JAKARTA Tutik Wiryanti
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 3, No 2 (2022): REMITTANCE DESEMBER 2022
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol3no2.253

Abstract

The mining industry is an attractive and promising business all over the world, including in Indonesia which is rich in natural and mineral resources. PT. Aneka Tambang, Tbk. Jakarta is a mining company owned by a State-Owned Enterprise and has been listed on the Indonesian stock exchange. The research problems such as has the Covid-19 pandemic had an impact on financial performance at PT. Aneka Tambang Tbk. Jakarta? Is the effect of assets, equities, and liabilities on profits at PT. Aneka Tambang, Tbk. Jakarta? The purpose of this study knows the effect of assets, equities, and liabilities on profits in the PT. Aneka Tambang Tbk. Jakarta. The data resource uses secondary data regarding the annual report of PT. Aneka Tambang Tbk for five years (2017 – 2021) as well as several other references, meanwhile to analyze method the data used descriptive, and multiple linear regression analysis. The research results show that the assets, equities, and liabilities are positive and significant effect on profit PT. Aneka Tambang Tbk., Jakarta.Industri pertambangan adalah bisnis yang menarik dan menjanjikan di seluruh dunia, termasuk di Indonesia yang kaya dengan sumber daya alam dan mineral. PT. Aneka Tambang Tbk. Jakarta adalah salah satu perusahaan tambang yang dimiliki Badan Usaha Milik Negara dan sudah masuk bursa efek Indonesia. Permasalahan penelitian antara lain apakah pandemi Covid-19 berdampak pada kinerja keuangan pada PT. Aneka Tambang Tbk. Jakarta? Adakah pengaruh aset, ekuitas dan liabilitas terhadap laba PT. Aneka Tambang Tbk. Jakarta? Tujuan penelitian ini adalah untuk mengetahui pengaruh aset, ekuitas dan liabilitas terhadap laba PT. Aneka Tambang Tbk. Jakarta. Sumber data yang digunakan yaitu data sekunder berupa laporan tahunan PT. Aneka Tambang Tbk. selama lima tahun (2017 – 2021) dan beberapa referensi lain, sedangkan untuk metode analisis data digunakan analisis deskriptif dan regresi linier berganda. Hasil penelitian menunjukkan bahwa aset, ekuitas dan liabilitas berpengaruh positif dan signifikan terhadap laba PT. Aneka Tambang Tbk. Jakarta
SISTEM AKUNTANSI PIUTANG PERUSAHAAN PERDAGANGAN DAN PENYEWAAN PIRANTI GPS TRACKER Slamet Soesanto; Rosalina Ayudia; Filda Agusta Gusan
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 3, No 2 (2022): REMITTANCE DESEMBER 2022
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol3no2.268

Abstract

In general, companies sell products in cash and non-cash. If sales volume increases but is not accompanied by cash payments, there will be potential for trade receivables to increase. There are two methods used to assess and record uncollectible accounts, namely the Direct Write-Off Method and the Allowance Method. P.T “SSS” Technologies is a trading and leasing company for GPS tracking devices. Trade receivables of P.T "SSS" Technologies arose because the tenants did not make payments on time. The amount of accounts receivable creates its own difficulties for the company. Companies should use the method of allowance for receivables, namely by making an aging schedule of receivables in determining the expense of receivables losses. This method can produce net realizable value of the current year's receivables. In addition, the company needs to review loose debt repayment policy, because this can cause the company to have working capital difficulties.The data analyzed in this study originates from sales and rental of devices during the Covid 19 pandemic. Therefore, it is necessary to carry out further research using business transaction data under normal conditions.Pada umumnya perusahaan menjual produk secara tunai dan non tunai. Jika volume penjualan naik tetapi tidak dibarengi dengan pembayaran tunai akan berpotensi piutang dagang meningkat. Terdapat dua metode yang digunakan untuk menilai dan mencatat piutang yang tidak tertagih yaitu Metode Penghapusan Langsung dan Metode Pencadangan. P.T “SSS” Technologies merupakan perusahaan perdagangan dan penyewaan piranti pelacak GPS. Piutang dagang P.T “SSS” Technologies timbul  karena penyewa piranti tidak melakukan pembayaran tepat waktu. Jumlah piutang  menimbulkan kesulitan tersendiri bagi perusahaan.  Sebaiknya perusahaan menggunakan metode penyisihan piutang yaitu dengan cara membuat skedul umur piutang dalam menetapkan beban kerugian piutang. Metode ini dapat menghasilkan nilai realisasi bersih atas piutang tahun berjalan. Selain itu perusahaan perlu meninjau kembali kebijakan tempo pembayaran hutang yang longgar, karena hal tersebut dapat menyebabkan perusahaan kesulitan modal kerja. Data yang dianalisis pada penelitian ini bersumber dari transaksi penjualan dan penyewaan device di masa pandemi Covid 19. Oleh karena itu perlu dilakukan penelitian lanjutan dengan menggunakan data transaksi bisnis dalam kondisi normal.

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