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Avid Leonardo Sari
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Komitmen : Jurnal Ilmiah Manajemen
Published by UIN Sunan Gunung Djati Bandung
ISSN : -     EISSN : 27231526     DOI : 10.15575/jim.v2i2
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Komitmen; Jurnal Ilmiah Manajemen diterbitkan oleh Jurusan Manajemen Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sunan Gunung Djati Bandung. Jurnal ini menerbitkan hasil riset empiris pada bidang ilmu Manajemen meliputi Manajemen Sumber Daya Manusia, Pemasaran, Keuangan, Operasional, dan Manajemen Strategik dan kajian lain yang terkait.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 18 Documents
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Search results for , issue "Vol 3, No 2 (2022): KOMITMEN: Jurnal Ilmiah Manajemen" : 18 Documents clear
MOUNT PADANG CIANJUR WEST JAVA AS A TOURISM Tri Agustini Gandaresmi; Yayat Sudaryat; Nunuy Nurjanah
Komitmen: Jurnal Ilmiah Manajemen Vol 3, No 2 (2022): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v3i2.22243

Abstract

Mount Padang is one of the mountains in Cianjur, West Java. The purpose of this research is to get to know Mount Padang from the point of view of various aspects. This type of research is qualitative research using library research methods. The type of data used is secondary data which is in the form of journals from previous research. The result of this research is that the tours offered at the Gunung Padang Megalithic Site are the beauty of the terraced punden building composed of volcanic rock columns. The strategy for developing the Gunung Padang cultural heritage site is by: utilizing vacant land around the site area; using promotional media; socialization regarding the preservation of cultural heritage objects; establishing good coordination with management parties regarding aspects of the development of the Gunung Padang cultural heritage site as a tourist destination; regular maintenance of facilities.
PENGARUH MORAL PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI BANDUNG RAYA Rizki Indrawan; Anissa Yuniar Larasati
Komitmen: Jurnal Ilmiah Manajemen Vol 3, No 2 (2022): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v3i2.22237

Abstract

This study aims to analyze the effect of tax morale on MSME taxpayer compliance in Greater Bandung. Tax morale can help overcome the problem of tax compliance, where this can be seen at a high level of tax compliance with a very low level of prevention. The population used in this research is UMKM WP spread throughout Greater Bandung. The sample used by taxpayers who do business in Cimahi City, Bandung City, West Bandung Regency and Bandung Regency. Analysis using Logistic Regression Analysis. Descriptive research method with a qualitative approach. Research data comes from primary data by distributing questionnaires. The results of the study show that tax morale which consists of the environment, institutional perceptions and ethics does not partially influence MSME taxpayer compliance in paying taxes. Simultaneously it shows that it has a significant influence on MSME tax compliance in fulfilling its tax obligations.
MODEL KOMUNIKASI PROGRAM CSR “GAMBUT LESTARI DAN MASYARAKAT MANDIRI” PT KPI RU II PRODUKSI SUNGAI PAKNING Sumiati Sumiati; Welly Wirman; Anuar Rasyid
Komitmen: Jurnal Ilmiah Manajemen Vol 3, No 2 (2022): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v3i2.22238

Abstract

This study aims to analyze the communication model of the Peat Lestari CSR program and the Independent Community at PT KPI RU II, which is produced by Sungai Pakning. This study uses a qualitative descriptive approach. The technique of determining the informant is purposive. Data collection techniques using interviews, observation and documentation. Data analysis techniques use the concept of Miles and Huberman. And data validation techniques use extended participation and triangulation. The results of the study show that the Peat Lestari and Mandiri Community CSR programs use the donuts communication model. This model is to provide a starting point for improving communication in CSR programs. This suggests that there is a positive potential among corporates from organized message management. With a participatory and persuasive communication approach, it can make communication flexible. So that there will be a match of perceptions. DCM is an upgrade from traditional or ordinary communication. This communication is able to realize an interactive process. The purpose of traditional or ordinary communication is that the convergence communication model (social media) is changed to an oral communication model.
PENTINGNYA SOSIAL MEDIAL DALAM MENINGKATKAN MINAT BELI DAN KEPUTUSAN PEMBELIAN DI ELYADA CAKE Rivera Pantro Sukma; Ceren Evan Elyada
Komitmen: Jurnal Ilmiah Manajemen Vol 3, No 2 (2022): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v3i2.22239

Abstract

This study aimed to analyze the influence of social media Instagram and product quality on purchasing decisions through consumer buying interest at Elyada Cake Jakarta. This study uses primary data obtained from questionnaires with purposive sampling method with a sample of 200 respondents consisting of consumers who have purchased Elyada Cake products at least once. The data analysis method used in this research is validity test, reliability test, classical assumption test. While the hypothesis testing includes path analysis, MSI transformation, Sobel test, direct and indirect effect, path coefficient and coefficient of determination (R2). The author uses a quantitative descriptive method, namely by analyzing data using IBM SPSS Statistics 20. The results of the calculation of the coefficient of determination, social media Instagram and product quality on consumer buying interest, the coefficient of determination or R2 produced is 36.8%. Instagram social media, product quality and consumer buying interest in purchasing decisions obtained a coefficient of determination or R2 of 42.2%.
PERAMALAN PROFITABILITAS PERBANKAN SYARIAH INDONESIA: STUDI BANK RAKYAT INDONESIA SYARIAH PRA MERGER TAHUN 2010-2020 Adi Sopian; Risfiana Mayangsari; Siti Rohmat; Lilis Sulastri
Komitmen: Jurnal Ilmiah Manajemen Vol 3, No 2 (2022): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v3i2.22240

Abstract

This study aims to determine the performance of return on assets, the ratio of operating expenses to operating income, return on equity, and non-performance Financings in the next 10 years. This research method uses a quantitative descriptive method to predict the growth of Islamic banking profitability. The population and sample used in the pre-merger study of Bank Rakyat Indonesia Syariah. The data used is financial reports for ROA values every year from 2010-2020. The research results show that there has been a decline in the profitability of Bank Rakyat Indonesia Syariah. This is shown by the prediction of a decrease in ROA, BOPO, ROE and NPF. The decision to merge with Bank Syariah Indonesia was the right decision because it can be seen from the growth rate of BRIS' profitability that tends to decrease every year.
ANALYSIS OF CALCULATION OF PRODUCTION COSTS AND DETERMINATION OF PRODUCT SELLING PRICES IN THE ABADI SENTOSA FURNITURE BUSINESS Yeni Elfiza Abbas; Sabar Napitupulu; Budiandru Budiandru
Komitmen: Jurnal Ilmiah Manajemen Vol 3, No 2 (2022): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v3i2.22326

Abstract

In order to maximize revenue and profit, company management decides on manufacturing costs and selling prices during the production process. In order to determine the correct expenses, which are incurred during the production process and demonstrate the true cost of items, the manager of the production department must examine production costs. The variable costing method and the full costing method are two techniques used in cost accounting to determine manufacturing costs. In order for Abadi Sentosa to estimate the selling price of per-unit mebeul items, it is necessary to analyze how production expenses are calculated. The activities of this company, which manufactures cabinets, are carried out through a number of manufacturing procedures, allowing the production costs to be factored into the price of the product sold. The quantity of the production costs will be utilized to calculate the selling price of the goods. This study also examines if the cabinet product calculations, made using the current complete costing method, have complied with all requirements. Utilizing sales data for 8 units of 3-door ornamental cabinets with a cost of Rp. 2,202,700 and a unit selling price of Rp. 2,700,000, the results of establishing the cost of items manufactured using the company's full costing approach and the real full costing were compared. A 3-door decorative cabinet costs Rp 17,621,600 in total to produce, including Rp 8,000,00 for raw materials, Rp 5,120,000 for direct labor, Rp 4,304,080 for factory overhead, and Rp 175,920 for non-production costs. The profit was Rp 21,600,000 minus Rp 17,621,600, or Rp 3,978,400, assuming all 8 of the 3-door decorative cabinets—which cost Rp 2,700,000 each—were sold. Descriptive analysis is the analysis technique employed. These findings demonstrate that the corporation does not account for expenses such indirect labor costs, electricity prices, property taxes, and building depreciation in accordance with the full costing principle.
PENGARUH UPAH TERHADAP TURNOVER INTENTION KARYAWAN TEXTILE INDUSTRY: STUDI KASUS PADA PT. HEGARMANAH LESTARI Nabiela Rizki Alifa; Versanudin Hekmatyar
Komitmen: Jurnal Ilmiah Manajemen Vol 3, No 2 (2022): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v3i2.22303

Abstract

Human capital is an important asset for the company and the presence of a high-productivity human capital plays an important role in the success of the company. Therefore, if a company has a high employee turnover rate, the company's performance can be disrupted. The Central Statistics Agency (BPS) reports that the textile industry contributed 6.56% to the non-oil and gas processing industry's Gross Domestic Product (GDP) in the second quarter of 2022. Work activity in the textile trading line has a relatively low level of turnover intention and this study is examined to validate the cause. This study aims to describe the effect of wages on employee turnover intention at PT Hegarmanah Lestari. Data was collected using a quantitative approach and presented descriptively. The results of the study show that there is a significant influence between wages on the turnover intention of PT Hegarmanah Lestari employees. In simple terms, it can be said that PT Hegarmanah Lestari has a relatively low level of turnover intention due to the implementation of wages according to established and generally accepted standards.
PENGARUH AKUNTANSI KEUANGAN PEMERINTAH DAERAH TERHADAP KUALITAS PENYAJIAN LAPORAN KEUANGAN Fatahul Rahman
Komitmen: Jurnal Ilmiah Manajemen Vol 3, No 2 (2022): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v3i2.22375

Abstract

This study aims to analyze the effect of local government financial accounting on the quality of financial reports. The method used in this research is a quantitative method. Based on the research results, it can be concluded that the variables of company management commitment (CMC), human resource competence (HRC), standard operating procedures (SOP), internal control systems, information technology (IT), activity monitoring (AC), and evaluation of activities (EA) both simultaneously and partially affect the quality of presentation of financial statements (QPFS).
THE EFFECT OF INFLATION AND EXCHANGE RATE ON THE SHARE PRICES OF TRANSPORTATION SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Hasmirati Hasmirati; Alfin Akuba
Komitmen: Jurnal Ilmiah Manajemen Vol 3, No 2 (2022): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v3i2.22635

Abstract

This study aims to determine and analyze to what extent the effect of Inflation and Exchange Rates on share prices of transportation sub-sector companies listed on the Indonesia Stock Exchange. This study is a quantitative type of research method. The method of analysis employs multiple linear regression. The results of the study indicate that inflation and exchange rates simultaneously have no significant effect on the share prices in transportation sub-sector companies listed on the Indonesia Stock Exchange. The inflation value and exchange rate are projected with the Middle Exchange Rate to affect the share price of the transportation sub-sector. Partially, inflation has no significant effect on share prices. In general, inflation is a tendency to increase the price of goods continuously, it is caused by the amount of money circulating higher than the available goods and services. Partially, the exchange rate has no significant effect on share prices. There is no effect of the Exchange Rate on share prices in transportation sub-sector companies because the movement of the Rupiah exchange rate against foreign currencies (dollars) is not too significant.
SUSTAINABLE DIGITAL MARKETING STRATEGY IN THE PERSPECTIVE OF SUSTAINABLE DEVELOPMENT GOALS Muhamad Hidayat; Rahmat Salam; Yogi Syarif Hidayat; Andri Sutira; Trinandari Prasetyo Nugrahanti
Komitmen: Jurnal Ilmiah Manajemen Vol 3, No 2 (2022): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v3i2.22687

Abstract

The idea of sustainable development goals has become a catchphrase for many cutting-edge organizations due to its universal application. Many governmental and nongovernmental organizations (NGOs) and businesses throughout the world are actively focusing on this idea, but a thorough definition of the concept that encompasses digital marketing is lacking. The advent of digital marketing has revolutionized the way businesses interact with their global clientele. More and more businesses are realizing that the digital environment is not just the present, but also the future of their industry. When looking at the big picture, businesses think about how they can keep expanding and maintaining their current model. Sustainable digital marketing tactics are the focus of this research, which will examine them in light of global development targets. This study takes a descriptive qualitative approach. In light of the findings of this study, we sustainable development means providing for current needs without jeopardizing future generations' potential to do the same. Here, marketing is crucial, both in terms of emphasizing the importance of applying this concept and in terms of aligning company strategy with the environment. As a result, organizations now rely heavily on digital marketing to disseminate and communicate their ongoing actions and to get insight into how users behave and interact with them on the Internet.

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