CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Not a member yet
349 research outputs found
Sort by
Pengaruh Pemeriksaan Pajak, Jumlah Wajib Pajak Dan Inflasi Terhadap Penerimaan Pajak Penghasilan (Studi Pada Kantor Pelayanan Pajak (KPP) Pratama Cibitung Periode 2017 – 2021)
Full text linkThe purpose of this study is to investigate the effects of inflation, the number of taxpayers, and a tax audit on income tax receipts. The factors utilized in this study are Duty Review, Number of Citizens and Expansion as Autonomous Factors and Annual Expense Receipts as Reliant Factors. All Individual and Corporate Income Tax Receipts, registered Individual and Entity Taxpayers, the number of SKPKBs issued at KPP Pratama Cibitung, and the amount of inflation published monthly by the Central Bureau of Statistics (BPS) of Bekasi Regency in 2017, 2018, 2019, 2020, and 2021 (time series data of 60 months) comprise the population of this study. The saturated sampling method was used for the study's sample, which included the entire population. This sort of exploration utilizes illustrative examination which expects to make sense of the easygoing connection between the factors that impact speculation testing. Using the SPSS version 23 program, multiple regression analysis was used as the analytical method. According to the findings of this study, the Variable of Tax Audit has an effect on Income Tax Receipts, the Variable of Number of Taxpayers has an effect on Income Tax Receipts, and the Variable of Inflation has an effect on Income Tax Receipts
Mekanisme Restrukturisasi Dalam Penyelesaian Pembiayaan Murabahah Bermasalah Pada Bank Sumut Syariah KC Medan Katamso
Full text linkThe purpose of this study is to understand the restructuring mechanism in solving problematic murabahah financing at Bank Sumut Syariah KC Medan Katamso. This research uses descriptive qualitative method. The source of the data obtained and used in this study was obtained directly at the research location at PT Bank Sumut Syariah KC Medan Katamso. This study uses primary data. In addition, in this study, raw data was also collected in the form of secondary data, such as evidence, documents or historical reports, documents, archives, whether published or not. The data collection that the writer did was through observation, interviews and document studies. Observations were made through direct observation at PT Bank Sumut Syariah KC Medan Katamso. Interviews were addressed directly to the Business or Marketing division of PT. Bank Sumut Syariah KC Medan Katamso according to the information needs by answering the questions raised by the author. Document research conducted by the author is in the form of written data or other documents needed by the author. After doing the research, it can be concluded that the North Sumatra Sharia KC Medan Katamso Bank in implementing the restructuring mechanism there are principles that must be followed in resolving problem financing contained in Bank Indonesia Regulations and can be said to be good. The principles applied by Bank Sumut Syariah KC Medan Katamso are in accordance with Bank Indonesia Regulation No. 13/9/PBI/2011 concerning amendments to Bank Indonesia Regulation Number 10/1/PBI/2008 concerning Financing Restructuring for Sharia Banks and UUS. Namely, rescheduling, reconditioning, and restructuring
Analisis Faktor-Faktor Motivasi Kerja Terhadap Kinerja Pegawai (Studi pada Dinas Perhubungan Kota Banjar)
Full text linkThis study aims to determine and analyze the influence of work motivation factors consisting of compensation, promotion and work environment on employee performance at the Banjar City Transportation Agency. The formulation of the problem posed in this study is as follows: 1. How does compensation affect employee performance? 2. How does promotion affect employee performance? 3. How does the work environment affect employee performance? 4. How does the effect of compensation, promotion and work environment simultaneously on the performance of employees at the Banjar City Transportation Service?
The method used in this study uses quantitative methods. Data collection techniques through questionnaires, literature, and documentation. With a research sample of 56 employees and data analysis used through statistical tests of correlation and multiple regression using SPSS version 26.00 for windows.
The research results show: 1). Compensation tends to be good and employee performance is high, so that compensation has a positive and significant effect on employee performance. This means that the better the compensation, the better the performance of employees at the Banjar City Transportation Service. 2). Promotion tends to be good and employee performance is high, so promotion has a positive and significant effect on employee performance. This means that the better the promotion, the better the performance of employees at the Banjar City Transportation Service. 3). The work environment tends to be good and employee performance is high, so that the work environment has a positive and significant effect on employee performance. This means that the better the work environment, the better the performance of employees at the Banjar City Transportation Service 4). Compensation, promotion and work environment tend to be good and employee performance is high, so compensation, promotion and work environment have a positive and significant effect on employee performance. This means that the better the compensation, promotion and work environment, the better the performance of employees at the Banjar City Transportation Service
Keywords: Compensation, Promotion, Work Environment, Employee Performanc
PENERAPAN PENDETEKSIAN MODEL ANTRIAN SEBAGAI UPAYA MENJAGA EFEKTIVITAS FASILITAS PELAYANAN KASIR PADA TOSERBA YOGYA GRAND KARAWANG
Full text linkPenelitian ini dilakukan di Toserba Yogya Grand Karawang. Toserba Yogya merupakan salah satu mall supermarket yang ada di Kota Karawang dengan jumlah pelanggan yang cukup banyak. Toserba Yogya Grand karawang dalam melayani konsumen yang mengantri untuk melakukan transaksi pembayaran di kasir selama ini memerlukan waktu yang relatif lama sehingga antrian menjadi panjang. Jika antrian panjang, akibatnya konsumen akan merasa tidak nyaman. Analisis dengan menggunakan sistem antrian metode tingkat aspirasi menunjukan bahwa jumlah kasir di Toserba Griya Yogya Grand Karawng ini harus ditambah, yaitu dari yang semula hanya ada pelayanan dengan 7 kasir, menjadi 12 kasir pada waktu-waktu sibuk yaitu pada hari Sabtu dan Minggu dari pukul 17.00 hingga pukul 21.00. Hasil penelitian ini merekomendasikan kepada Toserba Yogya untuk menambah 4 pelayanan kasir menjadi 12, dengan tujuan agar pelayanan kepada pelanggan dapat lebih efektif
Pengaruh Arus Kas Operasi, Tingkat Hutang dan Konsentrasi Pasar Terhadap Persistensi Laba
Full text linkThis study aims to examine and analyze the effect of accounting conservatism, capital structure, firm size on earnings persistence. This type of research is quantitative research. The sampling method in this study was a purposive sampling method, namely the selection of samples based on predetermined criteria. The sample for this study uses manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for 2019-2021 with 98 research data. The analytical method used is multiple linear regression analysis using the IBM SPSS statistics 22 program. The results show that the leverage and market concentration has a significant effect on earnings persistence. Meanwhile, the variable operating cash flow have no effect on earnings persistence
Efektivitas Program Pelatihan Dalam Meningkatkan Kinerja Pada Badan Pendapatan, Pengelolaan Keuangan Dan Aset Daerah (BPPKAD) Kabupaten Gresik
Full text linkIn 2019-2020 employee productivity decreased and there were fluctuations in the performance assessment of Gresik Regency Regional Revenue, Financial and Asset Management Agency (BPPKAD) employees, because there were obstacles in implementing training programs which had an impact on employee performance. This research aims to analyze the effectiveness of training programs in improving performance at the Gresik Regency Regional Revenue, Financial and Asset Management Agency (BPPKAD), as well as analyzing supporting and inhibiting factors for the implementation of training programs in improving the performance of Regional Revenue, Financial and Asset Management Agency (BPPKAD) employees. ) Gresik Regency. This research is qualitative research using primary data and secondary data. Data collection techniques in this study were through interviews and observations. The selection of informants in this study was carried out using purposive sampling method. In this research, as stated by the three informants, it can be said that the implementation of the training program at the Regional Revenue, Financial and Asset Management Agency of Gresik Regency can be said to be quite effective in improving agency performance, especially in the scope of the Gresik Regency Regional Revenue, Financial and Asset Management Agency. which can be seen from several responses and results of employee performance which can be considered quite productive and good enough. There are several shortcomings in the implementation of this training program. There are obstacles in its implementation, namely in the form of budget funds spent on this training program which are considered to be insufficient due to the Covid-19 pandemic outbreak, which basically requires the implementation of this program to be minimized. One effort can be made to ensure that the implementation of the training program continues, managing the existing budget as well as possible by providing training programs to employees in accordance with the AKD (Training Needs Analysis) that has been determined, so that the budget spent is not wasted or wasted. . Apart from the Regency/City APBD, training programs can also be obtained through the bidder APBN from the ministry, Bappenas. This research contributes to employees being able to maintain a sense of responsibility in their duties where training programs are provided to obtain the skill requirements needed to carry out employee duties and have employee motivation or goals to take part in the training program. This research was only conducted on employees of the Gresik Regency Regional Revenue, Financial and Asset Management Agency (BPPKAD).
 
Optimalisasi Penggunaan Mobile Banking Syariah Bagi Nasabah : Analisis Jaringan Untuk Meningkatkan Efisiensi
Full text linkThis research explores the optimization of network utilization to enhance the efficiency of Shariah Mobile Banking services for customers. The study delves into the theoretical framework of Shariah Mobile Banking, elucidating its customer benefits, technology, and the role of networks. Employing a qualitative research approach, the study aims to examine the efficiency of Shariah Mobile Banking services. The findings underscore the paramount importance of efficiency in Shariah Mobile Banking and highlight the pivotal role of network concepts in augmenting this efficiency. The discussion also identifies hurdles encountered in optimizing Shariah Mobile Banking services and proposes viable solutions to overcome these challenges. This research contributes valuable insights for financial institutions and providers of Shariah Mobile Banking services to improve their service efficiency through network optimization. Additionally, it broadens the understanding of the customer benefits derived from Shariah Mobile Banking. The outcomes are anticipated to inform strategies and actions aimed at enhancing the overall user experience of Shariah Mobile Banking for customers.
Pengaruh Financial Distress, CSR Disclosure, Dan Earnings Quality Terhadap Firm Value Yang Dimoderasi Liquidity
Full text linkThis research aims to examine the influence of financial distress, corporate social responsibility disclosure and earnings quality on firm value with liquidity as a moderating variable. This type of research uses a qualitative descriptive method for literature study. The research results show that financial distress has a positive effect on firm value; corporate social responsibility disclosure has a positive effect on firm value; earnings quality has a positive effect on firm value; liquidity can strengthen the influence of financial distress on firm value; liquidity can strengthen the influence of corporate social responsibility disclosure on firm value and liquidity can strengthen the influence of earnings quality on firm value
Psak 22: Implementasi Akuntansi Kombinasi Bisnis (Studi Kasus Merger Pt Indosat Ooredo Tbk. Dengan Pt Hutchison 3 Indonesia)
Full text link. Business mergers are carried out with many goals, including increasing company profitability and efficiency. This research contains the application of business combination accounting to the merger of PT Indosat Ooredo Tbk. with PT Hutchison 3 Indonesia with the implementation of PSAK 22. The aim of this research is to determine the impact of business combinations on company performance and income. The research method used is a literature study of journals, websites and previous articles. The results of this research include an overview of the application of business combination accounting and its impact on company performance and income. Through financial performance analysis carried out using ROA, ROE, PER and NPM, the results show a rapid increase after the merger of PT Indosat Ooredo Tbk. with PT Hutchison 3 Indonesia. This research encourages companies to maintain their achievements and maintain the trust of investors and customers
Analisis Kebijakan Pemerintah Terkait Ancaman Penggangguran Pasca Kenaikan Inflasi di Kota Bogor
Full text linkInflation and unemployment are the two main problems in the economy, when inflation increases, the prices of goods and wages do not move at the same pace. high inflation and unemployment have a negative impact on the economy and stability of the country. He also stated that if inflation is high, unemployment will be low. This study uses a sample of inflation and unemployment rates in Bogor City in 2019-2021 based on the Central Statistics Agency. The analytical method used is descriptive analysis. The results of this study are the influence of low unemployment has a positive impact on the economy and workers, unemployment that is too low can push inflation up. But if the government takes steps to curb inflation, it could reduce unemployment and trigger a recession.