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Iwan Sidharta
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Acman: Accounting and Management Journal
Published by Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung
ISSN : -     EISSN : 27756866     DOI : https://doi.org/10.55208/aj
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Library & Information Science
Topic related to these field can be Accounting and Management, entrepreneurship, finance and financial services, human resource management, marketing, industrial relations, insurance, intellectual property management, international business, logistics, management information systems, management and communication, management and strategy, marketing, production, operations and manufacturing management, public and non-profit management, quality control, taxation management, technological change, and other related topics. Research articles, conceptual paper, case study, and all of the aspects are acceptable.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 47 Documents
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Pengaruh Kualitas Produk Dan Harga Terhadap Keputusan Pembelian Salah Satu Merek Sepatu Wanita Di Kota Bandung Rika Wahyuni; Irena Larashati; Ashila Dwiyanisa; Asep Rochyadi Suherman
Acman: Accounting and Management Journal Vol. 2 No. 2 (2022): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v2i2.46

Abstract

This research is motivated by the not-yet-optimal purchasing decision for one brand of women's shoes in Bandung, where the main influencing factors are product quality and price. So researchers researched to find out how Product Quality, Price, and Purchase Decisions for one brand of women's shoes in the city of Bandung. This research aims to optimize product quality and price in purchasing decisions for one brand of women's shoes in Bandung. This research uses a descriptive method. The purpose of descriptive research is to test hypotheses or answer questions related to the status of the subjects studied. Moreover, this study's analytical methods are Path analysis, F-test, T-test, and coefficient of determination (R²). The results showed that product quality has a positive effect on purchasing decisions, with results showing a total effect of 32.8%. On the other hand, price positively affects purchasing decisions, with results showing a total effect of 31.5%. The research results on the relationship of the coefficient of determination (R²) expressed in percentages illustrate the magnitude of Product Quality and Price on Purchasing Decisions of 0.643 or 64.3%. In comparison, the determinant factor others that influence purchasing decisions that are not examined are indicated by the value of ɛ = 0.357 or 35.7%. Therefore, the conclusion of the suggestions that can be considered related to the research results is to pay more attention to product quality and price so that companies better understand and know consumer needs.
The Effect of e-SPT Implementation On Increasing Income Tax Revenue for Corporate Taxpayers: Case Study at A Tax Service Office in The City of Bandung Maulana Yusup; Iwan Sidharta; Siti Mialasmaya
Acman: Accounting and Management Journal Vol. 2 No. 2 (2022): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v2i2.47

Abstract

This study intends to examine the impact of e-SPT adoption on the growth of business entity taxpayers' income tax revenues. Location of study at one of the city of Bandung's Tax Service Offices. Methods of description and verification are employed for study. The correlation study reveals that the coefficients have a significant link. The findings of the regression analysis indicate that as the e-SPT improves, so do income tax collections. The conclusions of the research imply that the deployment of e-SPT can facilitate the reporting of tax requirements by business taxpayers, hence increasing tax revenue.
Pengaruh Kompetensi dan Disiplin Kerja terhadap Kinerja Pegawai : Studi Kasus Pada Salah Satu Instansi di Kota Bandung Fitri Aryani; Aan Hardiyana; RD Okky Satria; Adhie Fasha Nurhadian
Acman: Accounting and Management Journal Vol. 2 No. 2 (2022): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v2i2.48

Abstract

Researchers researched to determine the effect of Competence and Work Discipline on the Performance of Regional Office Employees III of the Bandung City State Civil Service Agency. Furthermore, this research analyzes the factor that has the most dominant influence between Competency and Work Discipline on the Performance of Employees at the Regional Office III of the State Personnel Agency for the City of Bandung. Based on path analysis research, the competency and discipline variables on the performance of employees of the Regional Office of the Bandung City State Civil Service Agency are declared valid. Therefore, the conclusions and considerations related to the research results are paying attention to Competency and Work Discipline to Improve Employee Performance. The results of the study show that compensation (X1) has a significant effect on employee performance (Y). Likewise, Work Discipline (X2) significantly influences Employee Performance (Y). Competence (X1) and Work Discipline (X2) have a positive influence on Employee Performance (Y). Based on research results, companies need to improve programs such as training and seminars that support optimizing competence to increase employee performance. In addition, companies need to reinforce the applicable rules and sanctions so that work discipline is optimal. If the employee is disciplined, the employee's performance will increase. Based on the results of company research, it is better to improve employee performance, then competence and work discipline need to be optimized and improved.
Pengaruh Motivasi Dan Pengembangan Karir Terhadap Kinerja Karyawan: Studi Kasus Pada Salah Satu Perusahaan Layanan Keuangan Milik Negara Wilayah Bandung Martina Isnan; Soelaiman Sukmalana; Dhea Perdana Coenraad; Windi Matsuko Danasasmita
Acman: Accounting and Management Journal Vol. 2 No. 2 (2022): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v2i2.49

Abstract

Researchers researched to determine the effect of Motivation and Career Development on Employee Performance of a financial service company in the Bandung area. Moreover, this research analyzes the factor that has the most dominant influence between Motivation and Career Development on Employee Performance of a financial service company in the Bandung area; as many as 50 employees are the object of research using a questionnaire. Based on path analysis research, the variables of Motivation and Career Development on Employee Performance of a financial service company in the Bandung area are declared valid. Therefore, the conclusions and considerations related to the research results pay attention to Motivation and Career Development to Improve Employee Performance. The results of the study show that motivation (X1) has a significant effect on employee performance (Y). then Career Development (X2) significantly influences Employee Performance (Y). Therefore, motivation (X1) and Career Development (X2) have a significant effect on Employee Performance (Y). In increasing employee motivation, companies should pay more attention to employee needs and career development because it impacts employee morale by improving the policy system and paying attention to cost-effectiveness. Furthermore, when employees experience career development, it certainly makes them feel they have adequate abilities to complete their work tasks in the company. These factors affect employee motivation to be more advanced and can help improve employee performance even better.
Pengaruh Kepemimpinan Dan Motivasi Ekstrinsik Terhadap Kinerja Karyawan: Studi Kasus Pada Salah Satu Restoran Di Bandung Pri Widiastuti; Kadir Kadir; Bulan Tati Fitria; Retno Resawati
Acman: Accounting and Management Journal Vol. 2 No. 2 (2022): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v2i2.50

Abstract

Researchers researched to know the effect of leadership and extrinsic motivation on employee performance at a restaurant in Bandung. Moreover, this research analyzes the factors that have the most dominant influence between leadership and extrinsic motivation on employee performance at a restaurant in Bandung, which are the object of research of as many as 46 employees using a questionnaire. Based on research using path analysis, the variables of leadership and extrinsic motivation on employee performance at a restaurant in Bandung are declared valid. Therefore, the conclusions and considerations related to the research results are paying attention to leadership and extrinsic motivation to improve employee performance. The results of the study show that leadership (X1) has a significant influence on employee performance (Y). then Extrinsic Motivation (X2) significantly influences Employee Performance (Y). Therefore, leadership (X1) and Extrinsic Motivation (X2) have a significant influence on Employee Performance (Y). To create a high leadership influence on employee performance, companies should pay more attention to the dimensions of the leadership variable so that employees are motivated and feel responsible and play an important role so that they can improve performance in quality and quantity. Furthermore, in connection with the strong influence of extrinsic motivation on employee performance, it is necessary to increase and improve the factors that make employee morale improving performance increase, for example, the salary factor for employees so that employees feel they have to increase the quality and quantity of their work in return for the rights they have. Get. To create a powerful influence of leadership and extrinsic motivation on employee performance at a restaurant in Bandung, researchers suggest that the company can provide all the things that can influence the variables of leadership and extrinsic motivation to provide enthusiasm, self-awareness, strong desire, and a sense of retribution for providing the best performance for the company so that it does not decrease, on the contrary, it increases every year.
Pengaruh Debt to Equity Ratio Dan Return On Assets Ratio Terhadap Audit Delay: Studi Kasus Pada Perusahaan Sektor Barang Konsumen Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2021 Delviana Maiherawati; Robbi Saepul Rahman; Indah Damayanti; Adam Ramdani
Acman: Accounting and Management Journal Vol. 2 No. 2 (2022): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v2i2.51

Abstract

Researchers conducted research intending to know the effect of the Debt to Equity Ratio and Return on Asset Ratio on Audit Delay in consumer goods sector companies listed on the Indonesia Stock Exchange in 2016-2021. Moreover, this research analyzes the factor that has the most dominant influence between the Debt to Equity Ratio and Return Asset Ratio to Audit Delay in consumer goods sector companies listed on the Indonesia Stock Exchange in 2016-2021. The objects of research are as many as nine companies as gross as consumers listed on the Indonesia Stock Exchange. Based on research using multiple linear analyses shows that if the Debt to Equity Ratio and Return on Assets ratio increase, audit delay will increase. Every decrease in the Debt to Equity Ratio of 1% will increase audit delay. Likewise, every decrease in the Return on Assets Ratio of 1% will increase audit delay. To increase Debt to Equity, the company should pay attention to matters relating to the Debt to Equity Ratio, such as debt and equity in the company concerned. To minimize audit delay, the auditor should pay more attention to matters related to Return on Assets such as profits and assets in the company concerned. To minimize audit delay, the auditor should pay more attention to related matters that can affect the results of the company's financial ratios, especially the Debt to Equity Ratio and the Return on Assets ratio.
The Influence of Taxpayer Knowledge and Taxpayer's Awareness On Land and Building Taxpayer Compliance: Study in One of the District in Bandung District Wajib Ginting
Acman: Accounting and Management Journal Vol. 2 No. 2 (2022): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v2i2.52

Abstract

This study investigates the effect of taxpayer knowledge and taxpayer awareness on taxpayer compliance with Land and Building Tax. The research method uses a survey approach to taxpayers in one of the sub-districts in Bandung Regency. The number of respondents who are willing to fill out the questionnaire is 100 taxpayers. The results of the study indicate that there is an influence of taxpayer knowledge and taxpayer awareness on taxpayer compliance with Land and Building Tax. The results of the study recommend that the government provide socialization regarding the important role of land and building tax in order to increase taxpayer compliance in paying land and building tax.
Analysis of Management of Demand and Production Capacity : Study on One of The MSME Laundry In Batam City Alex Alex; Amelia Putri; Ricky Tan; Lutfy Setia Wahyudi; Jovina Jovina
Acman: Accounting and Management Journal Vol. 3 No. 1 (2023): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v3i1.37

Abstract

many demand . Batam is famous for industrial workers who work from morning untilto the morning again. so they don't have time to do their own homework. So laundry is one of the problem solvers for busy workers in Batam City.
The Effect of Tax Extensification on Income Tax Revenue : Study on One KPP In Bandung City Agistina Suryani; Siti Mialasmaya; Djajun Juhara; R. Deni Purana
Acman: Accounting and Management Journal Vol. 3 No. 1 (2023): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v3i1.54

Abstract

This research is to determine the effect of tax extensification on income tax receipts at one of the Tax Offices in Bandung. This research method uses quantitative research methods with descriptive and verification approaches. First, obtain the questionnaire results from the respondents, then process them through SPSS 20 to be tested, and then present the output results. After conducting analysis and discussion, the authors conclude that tax extensification positively influences income tax receipts at one of the tax offices in the city of Bandung. Therefore, to increase the magnitude of the effect of Tax Extensification on Income Tax Revenue, one of the Tax Offices in the City of Bandung should carry out Extensification activities consistently to be able to continue to increase the number of Taxpayers, establish cooperation with related external parties to improve the Tax Extensification strategy, such as employment agencies/treasurers government. The government agency in question is the Regional Government. In order to find out the number of Taxpayers and to know more about Taxpayers, as well as cooperate with the private sector, namely cooperation with employers in companies registered at the Bandung Cibeunying Primary Tax Service Office to make it easier for their employees who have not registered in enroll en masse.
The Effect of Work Discipline and Communication on Employee Performance : Study at A Beauty Clinic in Bandung City Qorry Febriyanti; Dedi Hadian; Senen Machmud
Acman: Accounting and Management Journal Vol. 3 No. 1 (2023): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v3i1.56

Abstract

This study aims to determine the effect of work discipline and communication on employee performance at a clinic in the city of Bandung. The variables used are X1 = Work Discipline, X2 = Communication, and Y = Employee Performance. The questionnaire data is for employees at a beauty clinic in Bandung. To explain the relationship and influence between variables, researchers use descriptive verification research methods. In addition, this research also uses a case study approach with statistical testing using correlation, path analysis, and the coefficient of determination. The data analysis results show that the correlation coefficient test results have a value of 0.666, meaning that work discipline has a strong relationship with communication. Path analysis shows the Y = 0.577X1 + 0.347X2, where work discipline (X1) has an effect of 0.577 on employee performance and communication (X2) has an effect of 0.347 on employee performance. The coefficient of determination shows a result of 0.719 which means that work discipline and communication affect employee performance at a beauty clinic in the city of Bandung is 71.9%. In comparison, the remaining 28.1% is due to other factors.

Page 4 of 5 | Total Record : 47

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