cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Suci Putri Lestari
Contact Email
suciputri@unper.ac.id
Phone
+6285221976786
Journal Mail Official
jumper@unper.ac.id
Editorial Address
LP2M Universitas Perjuangan Tasikmalaya Jl. Peta No.177, Kahuripan, Kec. Tawang, Kab. Tasikmalaya, Jawa Barat 46115
Location
Kota tasikmalaya,
Jawa barat
INDONESIA
Jurnal Ekonomi Perjuangan (JUMPER)
Published by Universitas Perjuangan Tasikmalaya
ISSN : 27148319     EISSN : 27147452     DOI : https://doi.org/10.36423/jumper.v2i2
Core Subject : Economy,
Economics, Econometrics & Finance
Jumper aim is to promote scientific articles that focus on accounting and management. Manuscript articles can come from researchers, academics, practitioners, lecturers, students and other observers who are interested in research in the field of accounting or management. JUMPER invites manuscripts in the various topics include Financial Accounting, Sharia Accounting, Finance, Accounting Information System, Auditing, Behavioral Accounting, Management Accounting, Taxation, Public Sector Accounting, Operational Management, Human Resources Management, Marketing, Entrepreneurship, And other relevan on accounting and management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol. 3 No. 1 (2021): Jurnal Ekonomi Perjuangan (JUMPER)" : 7 Documents clear
Analisis Profitabilitas Customer Berdasarkan Pendekatan Time-driven Activity-based Costing (TDABC) Nilam Kemala Odang
JURNAL EKONOMI PERJUANGAN Vol. 3 No. 1 (2021): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (605.958 KB) | DOI: 10.36423/jumper.v3i1.710

Abstract

Persaingan yang semakin ketat menyebabkan pihak manajerial membutuhkan informasi yang akurat mengenai struktur biaya dan profitabilitas customer. Informasi tersebut diharapkan dapat membantu pihak manajerial dalam pengambilan keputusan. Penelitian ini bertujuan untuk membandingkan perhitungan kos tradisional dengan penghitungan kos yang menggunakan pendekatan time-driven activity-based costing (TDABC) serta menganalisis profitabilitas customer dengan pendekatan TDABC. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus serta menggunakan Hotel X sebagai objek penelitian. Hasil penelitian ini menunjukkan bahwa perhitungan kos dengan pendekatan kos tradisional tidak menghasilkan informasi yang detail, sedangkan hasil perhitungan kos dengan pendekatan TDABC memberikan informasi yang transparan mengenai biaya yang dikonsumsi dan laba yang diperoleh untuk setiap segmen customer. Hal tersebut dapat membantu pihak manajerial untuk menganalisis profitabilitas customer dan melakukan upaya-upaya agar setiap segmen customer tetap loyal dan menguntungkan. Selain itu, terdapat kapasitas yang tidak digunakan cukup besar yang baru diketahui ketika perhitungan kos dengan pendekatan TDABC dilakukan.
PENGARUH CITRA INSTITUSI TERHADAP PERSEPSI KUALITAS DAN PERSEPSI NILAI SERTA DAMPAKNYA PADA KEPERCAYAAN MAHASISWA : (Survey di STIE Cipasung Tasikmalaya) Raisa Hillia Aini Syifa
JURNAL EKONOMI PERJUANGAN Vol. 3 No. 1 (2021): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (452.681 KB) | DOI: 10.36423/jumper.v3i1.735

Abstract

The purpose of this study is to analyze the effect of institutional image on perceived quality and perceived value which have an impact on consumer trust. The research method used was a survey method using a questionnaire as a primary data collection tool that was distributed to 181 respondents who were active students at STIE Cipasung Tasikmalaya. The analytical tool used in this study is SEM, and shows that institutional image has a significant influence on perceived quality and perceived value but is not proven to have a direct effect on student trust. Quality perception has a significant effect on student trust, but the perceived value cannot be proven to influence student trust. Perceived quality can also mediate the interaction of an institution’s image with trust. Therefore, the students trust of STIE Cipasung Tasikmalaya can be shaped by their perceived quality based on the image of the institution they have.
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN PADA PERMATA WEDDING ORGANIZER lucy dian rosalin
JURNAL EKONOMI PERJUANGAN Vol. 3 No. 1 (2021): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.885 KB) | DOI: 10.36423/jumper.v3i1.778

Abstract

Penelitian ini memiliki tujuan untuk mengetahui pengaruh kualitas pelayanan terhadap kepuasan konsumen pada Permata Wedding organizer. Sampel diambil dengan cara menyebarkan kuesioner dengan teknik purposive sampling kepada 30 responden. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Adapun hasil dari penelitian ini menggambarkan bahwa kualitas pelayanan berpengaruh terhadap kepuasan konsumen pada Permata Wedding organizer. Kata Kunci : Kualitas Pelayanam, Wedding Organizer, Kepuasan Konsumen
ANALISIS BIAYA PRODUKSI BERDASARKAN BIAYA BAHAN BAKU DAN BIAYA TENAGA KERJA LANGSUNG Diana Amelya; Arga Sutrisna; Kusuma Agdhi Rahwana
JURNAL EKONOMI PERJUANGAN Vol. 3 No. 1 (2021): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.235 KB) | DOI: 10.36423/jumper.v3i1.827

Abstract

Penelitian ini bertujuan menganalisis biaya bahan baku serta biaya tenaga kerja langsung pada CV Jamal Handycraft Rajapolah Tasikmalaya. Biaya bahan baku serta biaya tenaga kerja langsung secara simultan mempengaruhi biaya produksi pada CV Jamal Handycraft Rajapolah Tasikmalaya. Biaya produksi CV. Jamal Handycraft Rajapolah Tasikmalaya secara parsial dipengaruhi oleh biaya bahan baku serta biaya tenaga kerja langsung. Dalam penelitian ini menggunakan metode hubungan kausal dan pendekatan kuantitatif. Alat analisis yang digunakan adalah regresi linier berganda. Data yang digunakan adalah data primer. Berdasarkan hasil penelitian ini diketahui bahwa, biaya produksi CV Jamal Handycraft Rajapolah Tasikmalaya secara simultan dipengaruhi oleh biaya bahan baku serta biaya tenaga kerja langsung, biaya produksi CV Jamal Handycraft Rajapolah Tasikmalaya secara parsial dipengaruhi oleh biaya bahan baku serta biaya tenaga kerja langsung.
PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2016-2020 Ajeng Ayu Utari; Wawan Sukmana; Laras Pratiwi
JURNAL EKONOMI PERJUANGAN Vol. 3 No. 1 (2021): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (435.321 KB) | DOI: 10.36423/jumper.v3i1.828

Abstract

ABSTRACT Intellectual Capital has a role in the knowledge-based business that companies need. Intellectual Capital is believed to be able to contribute in increasing the value of the company. This study aims to determine the effect of Intellectual Capital on Firm Value in Telecommunication Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The method used in this research is descriptive associative with a quantitative approach. The source of data in this study is secondary data with data collection techniques through library research and documentation. The population in this study are telecommunication sub-sector companies listed on the Indonesia Stock Exchange as many as six companies. The number of samples obtained as many as four companies selected by perposive sampling method. While the analysis technique used is simple regression, correlation coefficient, coefficient of determination and T test using SPSS V.26. The results of the study show that Intellectual Capital has a significant effect on firm value in the Telecommunication Sub-Sector Company for the 2016-2020 period.
ANALISIS PERBANDINGAN TINGKAT KESEHATAN BANK RAKYAT INDONESIA (BRI) SEBELUM DAN SETELAH TERDAMPAK COVID-19 MENGGUNAKAN METODE CAMELS DAN RGEC Evi Noviani; Yeni Somantri
JURNAL EKONOMI PERJUANGAN Vol. 3 No. 1 (2021): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.137 KB) | DOI: 10.36423/jumper.v3i1.829

Abstract

The health level assessment used in this study is the CAMELS method and the RGEC method. This study aims to analyze the difference in the level of bank soundness between before and after being affected by COVID-19. The research method used in this study is a comparative descriptive with a quantitative approach, the sample in this study is the quarterly financial report of Bank Rakyat Indonesia for the 2019-2020 period. This research is a research with secondary data. This study uses descriptive statistical analysis, normality test, paired sample t-test. The results show that there are significant differences in the assessment of the soundness of banks using the CAMELS method with the ratio of Capital Adequacy Ratio, Net Profit Margin, Net Interest Margin and RGEC Method which uses the ratio of Operating Expenses to Operating Income, Net Interest Margin, Capital Adequacy Ratio.
PENGARUH PENGENDALIAN INTERN PENJUALAN DAN SISTEM INFORMASI AKUNTANSI PENJUALAN TERHADAP KUALITAS INFORMASI PENJUALAN Anisa Andiani; Wawan Sukmana; Intan Rahayu
JURNAL EKONOMI PERJUANGAN Vol. 3 No. 1 (2021): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.639 KB) | DOI: 10.36423/jumper.v3i1.830

Abstract

The objectives of this research was to determine the internal sales control, sales accounting information systems and the quality of sales information at medium and large companies in the city of Tasikmalaya. As well as analyzing the effect of internal control of sales and sales accounting information systems on the quality of sales information at large and medium companies in the city of Tasikmalaya. The research method used in this study is a survey method, while the type of data used in this study is primary data. The object of this research is the City of Tasikmalaya Large and Medium Enterprises, with the sampling technique using the area sampling method. The data analysis technique used is multiple regression analysis and hypothesis testing. The results of this test prove that internal sales, sales accounting information systems and the quality of sales information at medium and large companies in Tasikmalaya City are good. The results also show that sales internal control and sales accounting information systems have a significant effect on the quality of sales information at large and medium companies in Tasikmalaya City. It is preferable that Large and Medium in Tasikmalaya City further improve the quality of internal sales controls and sales accounting information systems in order to be able to improve the quality of sales information optimally.

Page 1 of 1 | Total Record : 7

 1 

Filter by Year

2021 2021


Reset
Filter By Issues
All Issue Vol. 5 No. 1 (2023): Jurnal Ekonomi Perjuangan (JUMPER) Vol. 4 No. 2 (2022): Jurnal Ekonomi Perjuangan (JUMPER) Vol. 4 No. 1 (2022): Jurnal Ekonomi Perjuangan (JUMPER) Vol. 3 No. 2 (2021): Jurnal Ekonomi Perjuangan (JUMPER) Vol. 3 No. 1 (2021): Jurnal Ekonomi Perjuangan (JUMPER) Vol. 2 No. 2 (2020): Jurnal Ekonomi Perjuangan (JUMPER) Vol. 2 No. 1 (2020): Jurnal Ekonomi Perjuangan (JUMPER) Vol. 1 No. 2 (2019): Jurnal Ekonomi Perjuangan (JUMPER) Vol. 1 No. 1 (2019): Jurnal Ekonomi Perjuangan (JUMPER)