Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Jurnal Manajemen, Ekonomi dan Akuntansi (MEA) Diterbitkan oleh Lembaga Penelitian & Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (STIE) Muhammadiyah Bandung dimaksudkan sebagai media informasi dan forum pengkajian bidang ilmu Akuntansi, Manajemen, Bisnis dan Ekonomi. Jurnal ini berisikan tentang perkembangan teoritik, artikel ilmiah, dan hasil penelitian, yang akan diterbitkan berkala 3 kali dalam 1 tahun.
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1,395 Documents
<![CDATA[APLIKASI PENERIMAAN KAS DARI SIMPANAN ANGGOTA PADA KOPERASI PEGAWAI DINAS KOPERASI 12 JULI PRIVINSI JAWA BARAT ]]>
<![CDATA[Junaedi Abdillah]]>;
<![CDATA[Sentosa Halim]]>
<![CDATA[ Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 2 No 2 (2018): Mei-Agustus 2018 ]]>
Publisher : <![CDATA[LPPM STIE Muhammadiah Bandung ]]>
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DOI: 10.31955/mea.v2i2.14
<![CDATA[Koperasi merupakan badan usaha yang beranggotakan orang atau badan hukum yang didirikan berasaskan kekeluargaan serta melandaskan kegiatan berdasarkan prinsip gerakan ekonomi rakyat yang bertujuan untuk mensejahterakan anggotanya, demikian halnya dengan Koperasi Pegawai Dinas Koperasi 12 Juli Provinsi Jawa Barat atau yang biasa disebut dengan KPDK 12 Juli, didirikan dengan tujuan mensejahterakan para anggotanya yang terdiri dari para pegawai pada Dinas Koperasi 12 Juli Provinsi Jawa Barat. Sistem berjalan pada KPDK 12 Juli sudah baik, namun pada pelaksanaan kegiatan operasional dan administrasi seperti pencatatan data transaksi masih dilakukan secara manual sehingga data transaksi masih tersebar diberbagai buku, pemrosesan data transaksi khususnya simpanan anggota masih lambat sehingga terkadang penyajian informasi untuk anggota memakan waktu, dan pembuatan laporan penerimaan kas yang masih kurang optimal dan akurat. Berdasarkan ilustrasi permasalahan tersebut, diusulkan solusinya dengan membuat sebuah aplikasi berbasis desktop menggunakan Microsoft Access 2013, metodologi pengembangan sistem yang digunakan adalah waterfall, dengan alat bantu yang (tools) dalam analisa perancangan sistem adalah Flowchart, Data Flow Diagram, Context Diagram, Entity Relation Diagram dan Data Dictionary. Pembuatan aplikasi ini bertujuan untuk mempermudah pelaksanaan kegiatan koperasi khususnya untuk bagian simpanan, meningkatkan keakuratan data dan meningkatkan produktifitas dengan pemanfaatan teknologi.]]>
<![CDATA[PENGARUH KOMPENSASI TERHADAP KEPUASAN KERJA KARYAWAN PADA DIVISI PRODUKSI PT. SOLJER ABADI ]]>
<![CDATA[Rani Veriyani]]>;
<![CDATA[Arif Partono Prasetio]]>
<![CDATA[ Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 2 No 2 (2018): Mei-Agustus 2018 ]]>
Publisher : <![CDATA[LPPM STIE Muhammadiah Bandung ]]>
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DOI: 10.31955/mea.v2i2.15
<![CDATA[Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh kompensasi terhadap kepuasan kerja karyawan. Penelitian kali ini dilakukan di PT. Soljer Abadi yang berlokasi di Kota Majalaya, dengan total responden yang berjumlah 102 responden yang merupakan karyawan pada Divisi Produksi pada bagian operator. Metode sampling yang digunakan selama penelitian adalah nonprobability sampling.Teknik pengumpulan data yang digunakan pada penelitian ini adalah dengan menyebarkan kuesioner secara manual dengan total 38 butir pernyataan kepada responden yaitu karyawan PT. Soljer Abadi Divisi Produksi Bagian Operator. Skala pengukuran yang digunakan pada penelitian ini menggunakan Skala Likert. Penelitian ini menggunakan teknik analisis regresi linier sederhana dan analisis deskriptif untuk menjelaskan hasil penelitian yang diperoleh. Hasil yang didapat dari penelitian ini adalah kompensasi berpengaruh secara signifikan positif terhadap kepuasan kerja yang artinya, kompensasi yang diberikan oleh PT. Soljer Abadi sudah baik dan dapat meningkatkan kepuasan kerja. Penelitian ini diharapkan dapat berguna bagi pimpinan perusahaan dalam mengelola kepuasan kerja karyawan sehingga karyawan pada PT. Soljer Abadi memiliki tingkat loyalitas yang tinggi pada perusahaan dan dapat selalu mendukung operasional perusahaan.]]>
<![CDATA[MEKANISME PENGENDALIAN PERUSAHAAN MILIK PERGURUAN TINGGI NEGERI: STUDI KASUS PT “X”. ]]>
<![CDATA[Sjamsuridjal Sjamsuridjal]]>
<![CDATA[ Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 2 No 2 (2018): Mei-Agustus 2018 ]]>
Publisher : <![CDATA[LPPM STIE Muhammadiah Bandung ]]>
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DOI: 10.31955/mea.v2i2.16
<![CDATA[Regulasi pemerintah tentang otonomi perguruan tinggi, memungkinkan bagi perguruan tinggi negeri (PTN) untuk memperoleh dana sendiri dengan membentuk profit centre sendiri. Salah satu bentuk profit centre yang dibuat oleh PTN adalah badan usaha berupa perusahaan. PTN dalam membentuk badan usaha mempunyai dua misi, yaitu sebagai profit center, dan sebagai ajang pengembangan bagi staf pengajar dan mahasiswa PTN agar lebih profesional di bidangnya. Agar kedua misi tersebut dapat dicapai, PTN perlu menerapkan suatu mekanisme pengendalian terhadap operasi dan manajemen perusahaan. Perancangan mekanisme pengendalian perusahaan dalam studi ini, mengambil kasus PT.“X”, badan usaha yang dimiliki oleh suatu PTN di Jawa Barat. Studi ini bertujuan merancang program pengendalian manajemen perusahaan PT.“X” agar PTN sebagai pemilik badan usaha dapat mengakomodasi kepentingan PTN dalam memperoleh pendapatan (income) yang layak dan memanfaatkan perusahaan tersebut sebagai wadah penelitian. Studi yang dilakukan ini dibatasi pada hubungan antara PTN dengan PT.”X” agar misi PTN atas didirikannya perusahaan tersebut dapat tercapai. Setiap pengendalian perusahaan selalu akan melihat performasi usaha dari perusahaan yang bersangkutan. PTN dalam melakukan pengendalian terhadap PT.”X” perlu menetapkan performasi tersebut. Dua misi yang dimiliki PTN dalam mendirikan perusahaan, masing-masingnya perlu diterjemahkan menjadi suatu atau beberapa tujuan. Penerjemahan dan penetapan misi menjadi tujuan dan program pengendallian dilakukan melalui proses analisis hirarki (AHP – Analytical Hierarchi Process) dan metoda scorring. Setelah melakukan analisis diperoleh beberapa kesimpulan yang diharapkan dapat menjadi guide line bagi Pimpinan PTN selaku Dewan Komisaris untuk melakukan pengawasan terhadap Manajemen PT.”X”]]>
<![CDATA[PENGARUH PROMOSI PENJUALAN TERHADAP KEPUTUSAN PEMBELIAN PADA PT HARJAGUNATAMA LESTARI (TOSERBA BORMA) CABANG DAKOTA ]]>
<![CDATA[Budi Prasetio]]>;
<![CDATA[Yunita Rismawati]]>
<![CDATA[ Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 2 No 2 (2018): Mei-Agustus 2018 ]]>
Publisher : <![CDATA[LPPM STIE Muhammadiah Bandung ]]>
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DOI: 10.31955/mea.v2i2.17
<![CDATA[Tujuan penelitian ini untuk mengetahui kondisi promosi penjulan,keputusan pembelian di PT. Harjagunatama Lestari (Toserba Borma) Cabang Dakota. Selain itu, untuk mengetahui berapa besar pengaruh promosi penjualan terhadap keputusan pembelian di PT. Harjagunatama Lestari (Toserba Borma) Cabang Dakota. . Populasi dalam penelitian ini adalah seluruh konsumen yang telah berbelanja di PT. Harjagunatama Lestari (Toserba Borma) Cabang Dakota. Ukuran sampel sebanyak 88 responden, pengambilan sample menggunakan teknik simple random sampling. Data dikumpulkan melalui penyebaran kuesioner yang telah lulus uji validitas dan reliabilitas. Teknik analisis datanya menggunakan analisis deskriptif dan analisis asosiatif (regresi linear berganda). Hasil penelitian ini menunjukkan bahwa (1) promosi penjualan dalam indikasi lemah khususnya pada alat insentif yang ditawarkan (2) Secara umum keputusan pembelian cukup baik (3) Terdapat Pengaruh promosi penjualan terhadap keputusan pembelian.]]>
<![CDATA[ANALISIS KAJIAN SOSIAL EKONOMI PEMBANGUNAN DAN PERLUASAN TOSERBA “ X ” ]]>
<![CDATA[Desfitriady Desfitriady]]>;
<![CDATA[Tatang Kusmayadi]]>
<![CDATA[ Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 2 No 2 (2018): Mei-Agustus 2018 ]]>
Publisher : <![CDATA[LPPM STIE Muhammadiah Bandung ]]>
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DOI: 10.31955/mea.v2i2.18
<![CDATA[The purpose of this study is to know and understand the community in the Village Sayati Margahayu District Bandung regency with the development and extension of department store (Convenience Store) "X". The research method is descriptive method using qualitative and quantitative approach as the basis of analysis and interpretation. Sample determination technique used is cluster with simple random sampling method and purposive sampling, which means that the sample used in accordance with the purpose of research. Data which is primary and secondary data. The results showed that people responded positively and variedly about the decision to the extension of the "X" Stores, and only a small portion would be used, but it was only up to the government.]]>
<![CDATA[PENGARUH KOMPENSASI LANGSUNG DAN KOMPENSASI TIDAK LANGSUNG TERHADAP KINERJA KARYAWAN BAGIAN STAFF OPERASIONAL PT PRANATA JAYA ABADI BANJARAN ]]>
<![CDATA[Wandy Zulkarnaen]]>;
<![CDATA[Risa Herlina]]>
<![CDATA[ Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 2 No 2 (2018): Mei-Agustus 2018 ]]>
Publisher : <![CDATA[LPPM STIE Muhammadiah Bandung ]]>
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DOI: 10.31955/mea.v2i2.19
<![CDATA[Human resources are a supporting factor for companies to survive in competition. Compensation plays an important role in improving employee performance, one of the main reasons a person works is to make ends meet. Someone will work maximally to get the compensation in accordance with expectations. The compensation policy in addition to rewarding employees for the work performed by employees is also one way to retain potential employees. Based on the variables studied, the research method used in this research is descriptive and associative method. Descriptive research is a study conducted to determine the value of independent variables and does not make the comparison of variables with other variables Descriptive research here aims to obtain a picture of direct compensation, indirect compensation and employee performance at PT Pranata Jaya Abadi. While the method of associative research is research that aims to determine the influence or also the relationship between two variables or more. The results of this study show a multiple linear regression equation as follows: Y = 0.414 + 0.997X1 + 0.866X2, which can be interpreted as that the variables X1 and X2 are zero (0), then the variable Y will be worth 0.414 units; if the direct compensation (X1) increases by one unit and the other variable is constant, then the Y variable will increase by 0.997 units, and if the indirect compensation (X2) increases by one unit and the other variable is constant, then the Y variable will increase by 0.866 units. The conclusion of this study obtained the value of determination coefficient of 82.7% or the value of 0.827 which indicates the meaning that direct compensation (X1) and indirect compensation (X2) gives simultaneous effect of 82.7% on employee performance (Y ). While the rest of 17.3% influenced by other factors that ignored the author. The value of Adjusted R2 0.820 or the value of 82.0% indicating the meaning that, if there are other independent variables to be included, direct and indirect compensation variables, remain to have an effect of 82.0%. Against employee performance.]]>
<![CDATA[PENGARUH PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DAN DAMPAKNYA TERHADAP EFEKTIVITAS PENERIMAAN PAJAK PENGHASILAN BADAN ]]>
<![CDATA[Neng Siti RW]]>;
<![CDATA[Agus Bagianto]]>;
<![CDATA[Yuniati Yuniati]]>
<![CDATA[ Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 2 No 2 (2018): Mei-Agustus 2018 ]]>
Publisher : <![CDATA[LPPM STIE Muhammadiah Bandung ]]>
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DOI: 10.31955/mea.v2i2.20
<![CDATA[Human resources are a supporting factor for companies to survive in competition. Compensation plays an important role in improving employee performance, one of the main reasons a person works is to make ends meet. Someone will work maximally to get the compensation in accordance with expectations. The compensation policy in addition to rewarding employees for the work performed by employees is also one way to retain potential employees. Based on the variables studied, the research method used in this research is descriptive and associative method. Descriptive research is a study conducted to determine the value of independent variables and does not make the comparison of variables with other variables Descriptive research here aims to obtain a picture of direct compensation, indirect compensation and employee performance at PT Pranata Jaya Abadi. While the method of associative research is research that aims to determine the influence or also the relationship between two variables or more. The results of this study show a multiple linear regression equation as follows: Y = 0.414 + 0.997X1 + 0.866X2, which can be interpreted as that the variables X1 and X2 are zero (0), then the variable Y will be worth 0.414 units; if the direct compensation (X1) increases by one unit and the other variable is constant, then the Y variable will increase by 0.997 units, and if the indirect compensation (X2) increases by one unit and the other variable is constant, then the Y variable will increase by 0.866 units. The conclusion of this study obtained the value of determination coefficient of 82.7% or the value of 0.827 which indicates the meaning that direct compensation (X1) and indirect compensation (X2) gives simultaneous effect of 82.7% on employee performance (Y ). While the rest of 17.3% influenced by other factors that ignored the author. The value of Adjusted R2 0.820 or the value of 82.0% indicating the meaning that, if there are other independent variables to be included, direct and indirect compensation variables, remain to have an effect of 82.0%. Against employee performance.]]>
<![CDATA[PERANAN AUDITOR INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN ]]>
<![CDATA[Erfan Erfiansyah]]>;
<![CDATA[Ia Kurnia]]>
<![CDATA[ Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 2 No 2 (2018): Mei-Agustus 2018 ]]>
Publisher : <![CDATA[LPPM STIE Muhammadiah Bandung ]]>
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DOI: 10.31955/mea.v2i2.21
<![CDATA[This study aims to research the role of internal auditor to the quality of financial reporting. Financial reporting is an important part as consideration to make a decision. Therefore, the quality of financial reporting needs to be observed because it affects stakeholders’ decision. Nowadays, the role of internal audit is highlighted as one of the important roles to improve the quality of financial reporting. This study uses primary data by questionnaires given to the internal auditor of BPR in some areas of Bandung City, Bandung District, and West Bandung District. The sampling method used is purposive sampling. This research uses 33 samples of BPR with 60 internal audit respondents, and there are 50 questionnaires which were returned. Data analysis tool used is a simple linear regression. Before being tested using simple linear regression, testing the validity and reliability of the questionnaires that are used will be carried out. The results of this research shows that the internal auditor has a positive and significant role on the quality of financial reporting with the results by 62.4%. This figure means that 62.4% has strong enough influence. The more the internal auditor involves in monitoring the reliability of financial reporting, the better quality of financial reporting will be.]]>
<![CDATA[ANALISIS BAURAN PROMOSI PADA PT.ANUGRAH PARAHYANGAN JAYA ]]>
<![CDATA[Yayan Sofyan]]>
<![CDATA[ Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 2 No 2 (2018): Mei-Agustus 2018 ]]>
Publisher : <![CDATA[LPPM STIE Muhammadiah Bandung ]]>
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DOI: 10.31955/mea.v2i2.22
<![CDATA[Marketing is a major force in business and society that began and ended the needs of consumers. The concept of marketing is a whole system of business activities to plan, determine pricing, promoting and distributing goods or services that can satisfy consumer needs, analysis of the results of the implementation of the strategy is important for the Promotion Mix done to see how far the influence of these promotion strategies in increasing the value company's sales. The results of this analysis will be useful as guidelines for the management of companies, especially companies Ciroyom market developers to take steps appropriate policies and targeted. The data analysis process to organize and sort the data into patterns, categories and units so that the basic outline can be found in the theme and can be formulated as a working hypothesis based on the data, the authors analyzed the data using the method of calculating the average (mean), mode, and median Implementation of the Promotion Mix PT.Anugrah Parahyangan Plaza is on the radio ads, billboard installation in strategic places, distributed brochures places crowded with ads consumers are expected to know more about PT.Anugrah Parahyangan Jaya so that companies can reap the results of purpose of the advertising that is increasing demand for early, developing the options on the company and the last to convince buyers of the products offered by PT.Anugrah Parahyangan Jaya can be enjoyed by consumers Sales promotions conducted in PT.Anugrah Parahyangan Jaya using time rebate form discount if consumers buy a kiosk or shop at a specific time and is proven effective to stimulate sales in a short time and in the long term the company can attract new customers, sales personnel in PT . Anugrah Jaya Parahyangan by direct communication between the SPG to the consumer, usually PT.Anugrah Parahyangan Jaya following property trade show organized by Event Orgazer resulting in direct contacts between the SPG PT.Anugrah Parahyangan Jaya with consumers and this usually occurs when the consumer transaction fits with the bid offered by the company]]>
<![CDATA[PENGUNGKAPAN CSR PERBANGKAN SYARIAH SEBAGAI KEBUTUHAN INFORMASI STAKEHOLDER ]]>
<![CDATA[Reztu Rinovian]]>;
<![CDATA[Abin Suarsa]]>
<![CDATA[ Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 2 No 2 (2018): Mei-Agustus 2018 ]]>
Publisher : <![CDATA[LPPM STIE Muhammadiah Bandung ]]>
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DOI: 10.31955/mea.v2i2.23
<![CDATA[This research aims to analyze the disclosure of corporate social responsibility by Bank Syariah Mandiri dan Bank Syariah Bukopin based on shariah enterprise theory. This research wasconducted by analyzing how the Bank Syariah Mandiri dan Bank Syariah Bukopin disclose corporate social responsibility through the information presented in the annual report are based on the items disclosure of social responsibility based on sharia enterprise theory. This research uses a qualitative method with case study method in which the analysis using content analysis. The data used in this research is secondary data in the form of a written document that is the annual report of Bank Syariah Mandiri dan Bank Syariah Bukopin obtained from the official website of Bank Syariah Mandiri dan Bank Syariah Bukopin. This research is descriptive interpretative to discuss problems with clear descriptions based on the ability of researchers to reveal the purpose of understanding the information presented in the annual report of Bank Syariah Mandiri dan Bank Syariah Bukopin. This research shows that social responsibility reporting Bank Syariah Mandiri dan Bank Syariah Bukopin still very limited, and is far from being in accordance with sharia enterprise theory.]]>
