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Jurnal Ekbis (Ekonomi & Bisnis)

EKBIS
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Published by Politeknik Piksi Ganesha Bandung

ISSN : 23391839 EISSN : 27224082 DOI : https://doi.org/10.56689/ekbis.v10i2.628

Core Subject : Economy, Science, Education, Social,

Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Jurnal EKBIS (Ekonomi dan Bisnis) Politeknik Piksi Ganesha terbit dua kali setahun pada bulan Juni dan Desember. Versi cetak 2012 terbit pertama dengan ISSN 2339-1839. Jurnal ini memuat karya ilmiah berupa hasil penelitian, kajian analisis, penerapan teori dan pembahasan berbagai masalah yang berkaitan dengan ekonomi dan bisnis. Ruang lingkup/bidang studi meliputi akuntansi, perpajakan, manajemen keuangan, manajemen pemasaran, manajemen bisnis, manajemen operasional, manajemen strategi, manajemen risiko, manajemen syariah, kewirausahaan, dan perekonomian Indonesia

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 8 Documents

Search results for , issue "Vol 9 No 1 (2021): Juni 2021" : 8 Documents clear

ANALISIS PENGARUH EFISIENSI MODAL KERJA TERHADAP NET PROFIT MARGIN PADA PT UNILEVER Tbk. Euis Hernawati Euis; wiwi warsiati
EKBIS (Ekonomi & Bisnis) Vol 9 No 1 (2021): Juni 2021
Publisher : POLITEKNIK PIKSI GANESHA

Penelitian ini bertujuan untuk menganalisa pengaruh efektivitas modal kerja yang terdiri dari variabel independen perputaran kas, perputaran piutang dan perputaran persediaan terhadap net profit margin sebagai variabel dependen pada PT Unilever Tbk. Sampel yang digunakan adalah laporan keuangan perusahaan dari tahun 2015 hingga 2019. Metode penelitian yang digunakan adalah metode kuantitatif deskriptif. Hasil penelitian menunjukkan secara parsial bahwa perputaran kas, perputaran piutang dan perputaran persediaan pada PT Unilever Tbk. secara signifikan mempengaruhi net profit margin. Sedangkan secara parsial, perputaran kas dan perputaran piutang pada PT. Unilever memiliki pengaruh signifikan terhadap net profit margin, namun perputaran persediaan tidak berpengaruh signifikan pada net profit margin.

Pengaruh Pandemi Covid-19 Terhadap UMKM Di Kota Bandung Windi Satariah Windi
EKBIS (Ekonomi & Bisnis) Vol 9 No 1 (2021): Juni 2021
Publisher : POLITEKNIK PIKSI GANESHA

The purpose of this study is to examine the effect of the Covid-19 pandemic and the survival strategies of business actors. Business actors as drivers of the economy have challenges due to government regulations regarding the limitations of community mobility. This research is based on data from news about SMEs in the city of Bandung. The number of business actors in Bandung is the data used. This study uses a descriptive qualitative approach by using literature studies and interviews from various sources. The impact felt by business actors during this covid pandemic is reduced sales and decreased income. Various efforts have been made by business actors to adapt to the current situation, among others, by moving the sales method using online. Indirectly, business actors get new insights about digitizing sales. From the results of this study, MSMEs can still survive during this pandemic by following online sales strategies and digitizing their sales system. Keyword : MSMEs, Covid-19, Digitalization, Pandemic

PENGARUH MODAL KERJA TERHADAP PROFITABILITAS PT CAMPINA ICE CREAM INDUSTRY Tbk YANG TERDAFTAR PADA BURSA EFEK INDONESIA Risa Ratna Gumilang
EKBIS (Ekonomi & Bisnis) Vol 9 No 1 (2021): Juni 2021
Publisher : POLITEKNIK PIKSI GANESHA

A company need to capable in order to make a good plan about the proper amount of working capital based on what needed by the company, because the succesfull and the failure of company’s management in processing the working capital very affected toward the profitabolity of company. The purpose of this research is to find out the influence of working capital toward profitability of PT Campina Ice cream Industry Tbk,the research method that used is a secondary data analysis method with the quantitative approach.population in this research is PT Campina Ice Cream industry Tbk and the sample that used is the data of finance report for period 2016 – 2019 that consist of balance sheet report and income statement. The statistic method that used are determination coeficient, correlation coefficient, and hypothesis testing using the T test. The result of this research showed that there’s an influence that not really significant between the working capital and profitability

A PERANCANGAN SISTEM INFORMASI PENJUALAN BERBASIS WEB PADA RAHAYU PHOTO COPY DENGAN METODE MySQL Mohammad Ahmadar Amri; Perwito
EKBIS (Ekonomi & Bisnis) Vol 9 No 1 (2021): Juni 2021
Publisher : POLITEKNIK PIKSI GANESHA

The research aims to build a sales information system on the Rahayu Photo Copy based on the web. The system was developed using the PHP programming language using MySQL as a database. The method of data collection is done by way of interviews, observation, and coupled with a study of the library which has a connection with the problems faced. While the research method used is the descriptive qualitative research with the Waterfall model development system. From research conducted, found problems such as; 1) Often lost transaction notes, 2) not regularly structured sales transactions, and 3) Manual recording is not neat, resulting in difficulties in recording transactions and also errors in recording the end of month reports. The effort to solve this problem is by creating a web-based sales information system using MySQL. Keyword: Design of information system, Purchasing, Raw materials, MySQL.

ANALISA ANALISA KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN (PBB) DI DESA PADAMUKTI TAHUN 2017 – 2020 Satria Supriatna
EKBIS (Ekonomi & Bisnis) Vol 9 No 1 (2021): Juni 2021
Publisher : POLITEKNIK PIKSI GANESHA

Abstract Thiis study aims to determine (1) to determine the effect of motivation, fiscal services and tax sanctions through financial conditions on taxpayer compliance (2) land and building tax compliance in Padamukti village in 2017-2020, (4) obstacles in realizing mandatory compliance land and building tax in Padamukti village, and (5) how to overcome obstacles to compliance with land and building taxpayers in Padamukti village. This study uses a qualitative descriptive research design. Data were collected by documentation and interview methods. The data analysis technique used is descriptive qualitative. The results of the study show that (1) it is proven to be a motivation, tax authorities and tax sanctions through financial conditions have no significant effect on taxpayer compliance (2) tax compliance. Land and building tax compliance in Padamukti village in 2017-2020, namely 2017 (59% ), 2018 (58%), 2019 (53%) 2020 (53%). (3) The obstacles experienced in realizing the compliance of land and building taxpayers in Padamukti village are the lack of understanding and awareness of taxpayers, and the level of income of taxpayers. (4) The way to overcome obstacles in realizing taxpayer compliance and building is by providing socialization to taxpayers, and by checking tax rates. Keywords : tax compliance earth and building

Penerapan Kriteria Sistem Jaminan Halal HAS 23000 Pada PT. Chiayo Sehat Indonesia Sri Ayu Sri Ayu Parwati
EKBIS (Ekonomi & Bisnis) Vol 9 No 1 (2021): Juni 2021
Publisher : POLITEKNIK PIKSI GANESHA

Indonesia is one of the countries with the largest number of Muslims in the world. As a country with a Muslim majority population, the Muslim community needs an institution that becomes a reference or reference regarding issues regarding the laws of Islamic law. The Muslim community must guarantee this with regulations made through the Halal Assurance System. PT. Chiayo Sehat Indonesia is one of the businesses that provides halal-certified healthy food in Bandung. The importance of halal certification or halal label obtained makes PT. Chiayo has an obligation to implement a Halal Assurance System. The method used to analyze food halalness in this business is the Halal Assurance System (HAS) 23000. The purpose of this study is to determine the procedure for obtaining the MUI halal certificate and the application of the criteria for the HAS 23000 halal guarantee letter at PT. Chiayo Healthy Indonesia. This research begins by observing the field conditions of PT. Chiayo Healthy Indonesia. In collecting data used are interviews and documents. After knowing the field conditions, a halal assurance system is prepared and implemented. The halal assurance system has eleven criteria. These criteria are used as a reference for the issuance of halal certificates and production implementation guidelines. Observations on eleven aspects of halalness in HAS 23000, namely (1) Halal Policy, (2) Halal Management Team, (3) Training, (4) Materials, (5) Products, (6) Product Facilities, (7) Written Procedures for Critical Activities , (8) Traceability, (9) Handling of Products that do not Meet the Criteria, (10) Internal Audit, (11) and Management Review. Keywords: Halal Assurance System, Healthy Food, Halal

THE EFFECT OF SERVICE PRICE SETTING ON PROFITABILITY IN PT PSIKOLOGI BAGI BANGSA BANDUNG HASBI BASITH SUKARNO; Nursausan
EKBIS (Ekonomi & Bisnis) Vol 9 No 1 (2021): Juni 2021
Publisher : POLITEKNIK PIKSI GANESHA

This study has a goal to analyze the determination of the selling price of servicer to improve profitability in PT Psikologi Bagi Bangsa Bandung. The research method used is descriptive research method with quantitative approachment. Data analysis techniques used are normality test, correlation coefficient, coefficient of determination, simple linear regression analysis. Methods of data collection used by means of observation, interviews, literature review, and websites that have a close relevance to the subject matter. From the research conducted, it turns out the rise and fall of profit gained is influenced by the large or small selling price owned. It was proved by the results of correlation test conducted showed 0.939 results, meaning that the two variables in the test have a very close relationship. And obtained by result of linear regression analysis Y = 34097301,901 + 49,372X. The suggestion given by the researcher is Selling Price is important decision of company in strategy of increase its sale. It is advisable to the company, in addition to looking at market prices it should also be noted how the operating and investment costs are covered so as to produce a relatively steady and profitable return. Keywords: Selling price, Profitability.

PENGARUH RESIKO KREDIT MACET TERHADAP PROFITABILITAS PADA PT. ADIRA MULTIFINANCE Willy Nurzaman; Dian Candra Fatihah
EKBIS (Ekonomi & Bisnis) Vol 9 No 1 (2021): Juni 2021
Publisher : POLITEKNIK PIKSI GANESHA

This study aims to determine how much influence bad loans have on profitability at PT. Adira Multi Finance baleendah bandung branch. The data collection method was carried out by interview techniques and data collection with the subject of financial reports at PT. Adira Multi Finance. Based on the results of the study, it was found that bad loans had an effect on Return On Assets, this was shown by the magnitude of the profitability value (p) = 0.007 which was smaller than 0.05 and t count was 6.476 which was greater than t table of 3.182. This means that bad credit has an effect on Return On Assets. So every time there is an increase in bad loans of Rp. 1,- then the Return On Assets will increase by 0.798. If bad credit occurs, the profit obtained from the financing of assets will decrease and this means that the occurrence of bad credit affects ROA. And also shown by the results of the magnitude of the value of profitability (p) = 0.010 which is less than 0.05 and t count of 5.919 which is smaller than t table of 3.182. This means that bad credit has an effect on Return On Equity. So every time there is an increase in bad loans of Rp. 1,- then Return On Equity will increase by 6.076. If bad credit occurs, the bank will take funds from reserves to eliminate bad loans, these reserves are obtained from profits, and profits are part of the bank's equity. Therefore, the existence of bad credit will affect ROE related to the rate of return on bank capital. The solution suggested to the company, namely a decrease in the quality of productive assets, should receive serious attention. This can be improved through an analysis of various conditions that occur and appropriate policies related to the quality of productive assets, liquidity, and the ability of banks to generate profits.

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name TIRIS SUDRARTONO

Contact Email tiris.sudrartono@gmail.com

Phone +628981941984

Journal Mail Official Jurnal.ekbis@piksi.ac.id

Editorial Address Jalan Jendral Gatot Subroto No. 301 Bandung

Location Kota bandung, Jawa barat INDONESIA

Abstract

Abstract

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Abstract

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Abstract

Contact Name
TIRIS SUDRARTONO

Contact Email
tiris.sudrartono@gmail.com

Phone
+628981941984

Journal Mail Official
Jurnal.ekbis@piksi.ac.id

Editorial Address
Jalan Jendral Gatot Subroto No. 301 Bandung

Location
Kota bandung,

Jawa barat

INDONESIA