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Contact Name
Lalu Masyhudi
Contact Email
laloemipa@gmail.com
Phone
+6287864008292
Journal Mail Official
laloemipa@gmail.com
Editorial Address
Perumahan taman alamanda iii blok T no.3 Karang Pule Mataram
Location
Kab. lombok barat,
Nusa tenggara barat
INDONESIA
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA)
Published by bajang Institute
ISSN : 28100328     EISSN : 2810031X     DOI : 10.53625
Core Subject : Economy,
JEMBA for Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi, published by Bajang Institute. Published in two formats, print and online, both of which are published six times in one year. The scope of the journal studies broadly includes: Economy, Management, Business and Accountancy
Articles 59 Documents
ANALISIS LAPORAN KEUANGAN PADA PT. BAINTAN ANUGERAH BERSAMA DI TANJUNGPINANG Muhammad Isa Alamsyah; muhammad isa alamsyahbana; Aulia Dewi Gizta; M Syafnur
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 1: Januari 2022
Publisher : Bajang Institute

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Abstract

Abstract: : This research is motivates by the phenomena that writer found from Baintan Anugerah Bersama Company’s financial statements which is shows the fluctuative performance from 2013-2016. Cash flows statement’s also have the fluctuative report’s in positive and negative values that we can analyze about the company’s financial performance. This research is a descriptive qualitative research that give some descriptions about the object of it’s research includes Balance Sheet, Income Statement and Cash Flow Statement. Data collection technique is from documentary and literature study. Data will analyze by Horizontal Analysis, Vertical Analysis, Cashflows Analysis and Profitability Analysis to measure financial statement’s performance. The result of this research that show us the financial statement’s performance of Baintan Anugerah Bersama company from 2013-2016 is good enough, but still need some evalutions from the management to increase their profitability because the profit margin averages under 2% and it still can increase by pushing their operational costs.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK DAERAH SEBELUM DAN SESUDAH PENERAPAN SISTEM TAPPING BOX DALAM UPAYA MENGOPTIMALKAN PENDAPATAN ASLI DAERAH (PAD) KOTA TANJUNGPINANG fauzi; hendy satria; muhammad isa alamsyahbana; novi chandra saputra
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 1: Januari 2022
Publisher : Bajang Institute

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Abstract

Abstract: The purpose of this study was to analyze the effectiveness and contribution of local tax revenues before and after the application of the tapping box system in an effort to optimize the local revenue (pad) of the city of Tanjung Pinang. This type of research is descriptive qualitative, the type of data used in this study is secondary data. The data collection technique is done by using interviews, documentation, observation and literature study. The data analysis technique uses effectiveness analysis and contribution analysis. From the results of this study, it can be concluded that the level of effectiveness of hotel tax receipts, restaurant taxes, and entertainment invites before the application of the tapping box system in 2016-2017 shows very effective criteria and after the application of the tapping box system in 2018-2019 shows very effective criteria. for hotel tax in 2016 it was 101.27%, in 2017 it was 108.26%, in 2018 it was 103.22%, and in 2019 it was 100.00%. for restaurant tax in 2016 it was 119.40%, in 2017 it was 111.43%, in 2018 it was 105.46%, and in 2019 it was 112.26%. for entertainment tax in 2016 it was 118.53%, in 2017 it was 108.70%, in 2018 it was 104.11%, and in 2019 it was 100.27%.
STUDI PROSES PENGELOLAAN DAN PENGGUNAAN DANA DESA TERHADAP PEMBANGUNAN DESA Vira Alfita; Ulfa Matoka; Asrianti Dja'wa
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 1: Januari 2022
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Abstract

Penelitian ini bertujuan untuk mengetahui proses pengelolaan dan penggunaan dana desa terhadap pembangunan desa-desa di Kecamatan Lambandia Kabupaten Kolaka Timur Studi Kasus Desa Bou, Desa Onemanu dan Desa Mokupa. Jenis data yang digunakan adalah data primer dengan teknik wawancara informan kunci yaitu kepala desa tahun 2020. Metode analisis data menggunakan pendekatan deskriptif kualitatif. Hasil penelitian menunjukkan bahwa Proses pengelolaan dana desa di tiga desa Kecamatan Lambandia (Desa Bou, Desa Onemanu dan Desa Mokupa) telah sesuai berdasarkan Peraturan Menteri Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi Republik Indonesia Nomor 13 Tahun 2020 dalam perencanaan, penggunaan, pertanggungjawaban serta pengawasan dana desa dengan menggunakan system swakelola dengan partisipasi masyarakat secara aktif sedangkan prioritas penggunaan dana desa tahun 2020 tiap desa berbeda. Desa Bou prioritas pada kesehatan, dan Desa Onemaru fokus pengembangan ekonomi masyarakat desa sedangkan Desa Mokupa prioritas pada pembangunan desa dan SDM.
KEPUTUSAN PEMBELIAN ULANG KONSUMEN PADA RUMAH MAKAN RAJA SATE DAN SOTO SERTA FAKTOR-FAKTOR YANG MEMPENGARUHINYA Abdullah; Reza Widhar Pahlevi; Narwanto Nurcahyo
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 1: Januari 2022
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Abstract

This study aims to determine the consumer repurchase decisions of Raja and Soto restaurants in Yogyakarta. Through the questionnaire method, the sample in this study amounted to 139 respondents who were consumers of the Raja Sate and Soto Restaurants in Yogyakarta. The data analysis technique used multiple linear regression analysis with the SPSS program. Based on the results of multiple linear regression, it was found that 0.5555> 0.05 location had no significant effect on consumer repurchase decisions at Raja Sate and Soto restaurants. and Soto. It was found that 0.000 < 0.05 price had a significant effect on consumers' repurchase decisions at Raja Sate and Soto restaurants. The results found that 0.001 < 0.05 service quality had a significant effect on consumer repurchase decisions at Raja Sate and Soto restaurants.
STRATEGI PENGEMBANGAN USAHA ANGKRINGAN HERBAL DEWUYUNG DENGAN MENGGUNAKAN ANALISIS SWOT Erik Bagus Setiawan; Reza Widhar Pahlevi
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 1: Januari 2022
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Abstract

This study aims to know the position of competition and Marketing Strategy with SWOT analysis, strengths, weaknesses, opportunities, and threats. This study was conducted at Angkringan Herbal Dewuyung. The result of descriptive analysis showed that Angkringan Herbal Dewuyung has strength and opportunities than the competitors such as it using social media as the marketing media. It also has different variety of menu than other angkringan. The location of angkringan is near to Nologaten ecotourism village. In addition, there are some weaknesses and threats of Angkringan Herbal Dewuyung. They are the price is little more expensive than other angkringan and the location of Angkringan Dewuyung is located in the alley. The conclusion is the marketing strategy owned by Angkringan Dewuyung has more strengths and opportunities than weakness and threats.
ANALISIS POTENSI PENERIMAAN RETRIBUSI (Studi Pada Rumah Sakit Umum Daerah (RSUD) Kabupaten Buton) Sakina Linsani; Zainuddin Saenong; Rosnawintang
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 1: Januari 2022
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Abstract

This study aims to determine the amount of potential health service retribution received by Buton District Hospital, 2017-2018 period. The data used are secondary data sourced from the Buton District Hospital. The scope of the researcher is health services as seen from the aspects of the facilities and services in the RSUD. To analyze the acceptance of retribution using descriptive statistical analysis. Based on the results of the research analysis, the potential for receiving health service levies at the Buton District Hospital from 2017-2018 has different potentials, with fluctuating retribution receipts. The largest receipts of user fees are for Pharmacy and Pharmacy services, while the receiving of the lowest fees is for the Hospital Blood Transfusion Unit (UTD RS). In receiving retribution depending on how many visits to the RSUD.
PENGARUH DISIPLIN KERJA, MOTIVASI KERJA, DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI Cahyo Tri Anggoro; Djoko Wijono
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 1: Januari 2022
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Abstract

Sumber daya manusia perlu mendapatkan perhatian khusus, bagaimana manajer membuat karyawannya mengeluarkan kemampuan yang dimilikinya, menyediakan lingkungan kerja yang baik dan nyaman kepada karyawan, memberikan motivasi yang tinggi pada karyawan serta meningkatkan kesadaran karyawan untuk patuh dan menaati peraturan perusahaan, sehingga mereka dapat meningkatkan kinerjanya. Penelitian ini bertujuan untuk mengetahui pengaruh disiplin kerja, motivasi kerja, dan lingkungan kerja terhadap kinerja pegawai. Penelitian dilakukan pada seluruh pegawai Swakelola Satker BBWS Serayu Opak Yogyakarta yang berjumlah 38 orang. Dari hasil analisis regresi linear berganda diperoleh bahwa disiplin kerja, motivasi kerja, dan lingkungan kerja baik secara simultan dan parsial berpengaruh positif signifikan terhadap kinerja pegawai.
PENGARUH GAYA HIDUP DAN KELOMPOK REFERENSI TERHADAP KEPUTUSAN PEMBELIAN PRODUK BERLABEL HALAL Lalu Supardin
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 1: Januari 2022
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Abstract

Penelitian ini bertujuan untuk menguji pengaruh gaya hidup dan kelompok referensi terhadap keputusan pembelian produk berlabel halal. Reponden dalam penelitian ini adalah konsumen yang pernah membeli produk berlabel halal khususnya produk kosmetik Wardah pada rentang bulan Januari 2021 – Juli 2021. Jumlah responden dalam penelitian ini sebanyak 100 responden. Pengambilan sampel dilakukan dengan teknik purposive sampling. Penelitian ini menggunakan teknik analisis regresi linier berganda dengan SPSS sebagai alat analisis. Berdasarkan hasil pengujian data yang dilakukan, menunjukkan bahwa: 1) gaya hidup berpengaruh signifikan terhadap keputusan pembelian produk berlabel halal, 2) kelompok referensi berpengaruh signifikan terhadap keputusan pembelian produk berlabel halal, 3) gaya hidup dan kelompok referensi secara silmultan berpengaruh signifikan terhadap keputusan pembelian produk berlabel halal
PENGARUH PENGETAHUAN PAJAK DAN SANKSI PAJAK TERHADAP NIAT UNTUK PATUH CALON WAJIB PAJAK Dewi Kusuma Wardani; Fidia Nur Rahmadini
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2: Maret 2022
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Abstract

This study aims to test whether tax knowledge and tac sanctions affect the intention to comply with prospective taxpayers. This study uses a quantitative description method and primary data using a questionnaire. The number of samples in this study were 100 student respondents from the Universitas Sarjanawiyata Tamansiswa Yogyakarta in the class of 2018, 2019 and 2020. Sampling in this research uses snowball sampling technique. This research gives the result that tax knowledge has no effect on tax compliance intentions and tax sanctions have no effect on tax compliance intentions.
PENGARUH MOTIVASI KERJA TERHADAP PENINGKATAN KINERJA PEGAWAI PADA BIRO KESRA SEKDA PROVINSI KEPULAUAN RIAU Alfi Hendri; Armansyah
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 1: Januari 2022
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Abstract

Tujuan penulisan ini adalah untuk mengetahui Pengaruh Motivasi Kerja Terhadap Peningkatan Kinerja Pegawai Pada Biro Kesra Sekda Provinsi Kepulauan Riau. Hasil pengujian regresi linier sederhana menghasilkan persamaan regresi Y = 14.009 + 0.863X1 + e. dimana hasil tersebut membuktikan bahwa koefisien regresi variabel motivasi sebesar 0.863 mengandung arti untuk setiap peningkatan Motivasi sebesar satu satuan akan menyebabkan meningkatnya semangat kerja sebesar 0.863 serta memiliki arah pengaruh yang positif. Berdasarkan dari hasil uji parsial membuktikan bahwa Motivasi mempunyai thitung 7,924 > dari t tabel 2,021 yang menjelaskan bahwa motivasi berpengaruh terhadap peningkatan kinerja pegawai Biro Kesra Sekda Provinsi Kepulauan Riau. Besarnya R Square berdasarkan hasil analisis dengan SPSS 25 sebesar 0,623. Dengan demikian besarnya pengaruh yang diberikan oleh variabel motivasi terhadap kinerja adalah sebesar 62,3%, sedangkan sisanya sebesar 37,7% adalah dipengaruhi oleh faktor lain yang tidak diteliti dalam penulisan ini