Jurnal EBI最新文献

{"title":"ANALISIS PEMASARAN OTAK-OTAK JUMBO IKAN TENGGIRI PADA UMKM PERMAI SARI KABUPATEN BANDUNG","authors":"Junianto Junianto, Salmaa Ishma Hidayati, N. Nanang, Risma Febrianti, Mohamad Reza","doi":"10.52061/ebi.v6i1.228","DOIUrl":"https://doi.org/10.52061/ebi.v6i1.228","url":null,"abstract":"Permai Sari’s MSME, which is located in the Kopo complex, is a micro, small and medium enterprise that sells products in the field of fish processing, namely grilled fish cake made from mackerel fish. Carrying out marketing analysis aims to find out how management and social processes occur in Permai Sari’s MSME. This research method uses a survey method. Sampling used purposive sampling. The data collected is primary data from interviews and secondary data taken from journals, books or other libraries. The results of this research show that the business of grilled fish cake  made from mackerel fish obtained an added value of IDR 47,000/kg of raw material. With a profit of IDR 41,390/kg. Permai Sari's MSME competitors in terms of selling otak-otak products are street vendors who don't sell every day. Determining product prices uses cost-plus pricing which aims to make a profit. The promotional methods used are word of mouth and through applications on the internet. Distribution of otak-otak products by leaving them in stores and selling directly to consumers. Analysis of product production using forecasting methods.","PeriodicalId":275181,"journal":{"name":"Jurnal EBI","volume":" 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140997786","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PERAN KESADARAN DAN MORALITAS DALAM MEMBENTUK KEPATUHAN WAJIB PAJAK ORANG PRIBADI","authors":"Anita Rakhman, K. N. L. Chamalinda","doi":"10.52061/ebi.v6i1.227","DOIUrl":"https://doi.org/10.52061/ebi.v6i1.227","url":null,"abstract":"AbstrakPenelitian ini secara menyeluruh mengeksplorasi peran kesadaran dan moralitas dalam membentuk kepatuhan wajib pajak orang pribadi di Kantor Pelayanan Pajak (KPP) Pratama Bangkalan. Dengan menggunakan metode penelitian kualitatif deskriptif dan mewawancarai tujuh Wajib Pajak Orang Pribadi, hasilnya mengungkapkan bahwa mayoritas Wajib Pajak menunjukkan tingkat kesadaran dan kepatuhan yang tinggi dalam melaporkan pajak mereka. Meskipun demikian, temuan ini juga menyoroti fakta bahwa sebagian besar Wajib Pajak belum sepenuhnya memahami konsep dan implikasi moralitas pajak. Namun, setelah diberikan pemahaman yang lebih mendalam tentang moralitas pajak, mayoritas informan menyatakan bahwa hal tersebut berkaitan dan memengaruhi perilaku mereka untuk menjadi lebih tertib dalam membayar pajak. Mereka menyadari bahwa membayar pajak secara tepat adalah bagian integral dari tanggung jawab mereka sebagai warga negara yang taat hukum, serta sebagai kontribusi positif dalam pembangunan negara. Temuan ini menyoroti pentingnya pendidikan dan sosialisasi yang lebih luas mengenai moralitas pajak dalam upaya meningkatkan kepatuhan pajak secara sukarela di kalangan masyarakat.Kata kunci: Kesadaran Pajak, Moralitas Pajak, Kepatuhan Pajak. AbstractThis study comprehensively explores the role of awareness and morality in shaping the compliance of individual taxpayers at the Bangkalan Primary Tax Office (KPP) in Indonesia. Employing a descriptive qualitative research method and interviewing seven individual taxpayers, the findings reveal that the majority of taxpayers exhibit high levels of awareness and compliance in reporting their taxes. However, the study also highlights the fact that most taxpayers have not fully grasped the concept and implications of tax morality. Nevertheless, after being provided with a deeper understanding of tax morality, the majority of respondents stated that it is relevant and influences their behavior to become more diligent in paying taxes. They recognize that paying taxes correctly is an integral part of their legal responsibility as law-abiding citizens and as a positive contribution to nation-building. These findings underscore the importance of broader education and socialization on tax morality in efforts to enhance voluntary tax compliance among the public.Key words: Tax Awareness, Tax Morality, Tax Compliance.","PeriodicalId":275181,"journal":{"name":"Jurnal EBI","volume":" 34","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140995900","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THE IMPACT OF NON-PERFORMING LOANS AND THE BI RATE ON RETURN ON ASSETS","authors":"Faizal Rizky Yuttama","doi":"10.52061/ebi.v6i1.237","DOIUrl":"https://doi.org/10.52061/ebi.v6i1.237","url":null,"abstract":"The increase in interest rates also brings changes in the management of funding sources and distribution of funds (credit). Changes in interest rates of course not only affect the profits generated by banks, but also how banks manage the interest income earned and interest paid. This research aims to determine the effect of non-performing loans (NPL) and the Bank Indonesia Interest Rate (BI Rate) on Return on Assets (ROA). The sample used in this research is state-owned banks listed on the Indonesian Stock Exchange (BEI) for the period 2020-2022. The research method used is an associative method with a quantitive approach. The data analysis technique used is multiple linear regression. The research results show that Non Performing Loans (NPL) have a negative and significant influence on Return on Assets (ROA) and the BI Rate has a negative and insignificant influence on Return on Assets (ROA).","PeriodicalId":275181,"journal":{"name":"Jurnal EBI","volume":" 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140995134","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"IMPLEMENTASI LEAN ACCOUNTING PADA PERUSAHAAN INDUSTRI","authors":"Aan Kanivia, Agung Supriyadi, Nidzma Adelia Putrie, Baby Bernadetha Puspita","doi":"10.52061/ebi.v6i1.242","DOIUrl":"https://doi.org/10.52061/ebi.v6i1.242","url":null,"abstract":"The traditional accounting system that can no longer adjust to the industrial company system encourages the birth of lean accounting. Lean accounting is an approach created to support the development of lean manufacturing by using systems and methods created based on lean principles, namely Visual Performance Measurement, Continuous Improvement (CI), Value Stream Costing, and Target Costing. The writing of this article aims to find out how the implementation of lean accounting in industrial companies. The method used in this research is the literature study method. The results of this study state that the implementation of lean accounting in industrial companies has a positive impact on company performance so that companies can save costs, reduce waste, improve operational efficiency, and help companies make the right decisions with accurate information.Key words: Lean accounting, Visual Performance Measurement, Continuous Improvement (CI), Value Stream Costing, and Target Costing.","PeriodicalId":275181,"journal":{"name":"Jurnal EBI","volume":" 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140996624","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"STRATEGI PEMASARAN DIGITAL DAN PENDISTRIBUSIAN BATIK TULIS DI KALANGAN MASYARAKAT: STUDY KASUS DESA GAMEL MELALUI SORUM ASOFA CIREBON","authors":"Rina Ari Pratiwi, Susan Santi Susanti, Dini Selasi Dini","doi":"10.52061/ebi.v6i1.235","DOIUrl":"https://doi.org/10.52061/ebi.v6i1.235","url":null,"abstract":"In distributing written batik, a batik craftsman in Gamel Village needs to have a digital marketing strategy through Sorum Asofa to develop batik cloth more widely in order to preserve batik culture in Cirebon. After the process of distributing written batik cloth from craftsmen, sorum asofa will be redistributed in the form of more creative products. Sorum Asofa's digital marketing strategy process promotes its products by utilizing social media (online) through applications such as Shopee, TikTok Shop, Lazada, and Tokopedia. Apart from that, Sorum Asofa also promotes its products offline (directly) so that innovation is needed that is in line with current technological developments. this this. Written batik is one of the regional cultural heritages that must be preserved both with more modern and traditional processes, so digital marketing has a very important role in preserving regional culture with more modern innovations among local communities and the manufacturing process is different from stamped batik, and mixed batik.Key words: Marketing,  Distribution, Handmade Batik, Sorum Asofa   ","PeriodicalId":275181,"journal":{"name":"Jurnal EBI","volume":" 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140994269","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH KINERJA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK MELALUI UKURAN PERUSAHAAN PADA PERUSAHAAN LQ45 DI IDX","authors":"Diar Aprilliana, Ombih Ajitama, Rizal Rachman, Puji Wahono, Indra Pahala","doi":"10.52061/ebi.v6i1.229","DOIUrl":"https://doi.org/10.52061/ebi.v6i1.229","url":null,"abstract":"This study is to determine the effect of company performance on tax avoidance seen from liquidity, profitability and company size which is used as mediation in tax avoidance. The samples used in this study are LQ45 companies listed on the Indonesia Stock Exchange in 2018 - 2022. The results of this study indicate that profitability and liquidity have no positive effect on tax avoidance. However, profitability and liquidity have a positive effect on company size. Meanwhile, company size does not mediate profitability and liquidity on tax avoidance in LQ45 companies listed on the Indonesia Stock Exchange.Key words: Tax Avoidence, Firm size, Liquidity, Profitability ","PeriodicalId":275181,"journal":{"name":"Jurnal EBI","volume":" 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140994923","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH PROMOSI TERHADAP KEBERHASILAN USAHA PELAKU UMKM","authors":"D. Purnamasari, Sitta Nur Hajijah, Ibrahim Rasyid Ridho Rusydi, Amroni Amroni","doi":"10.52061/ebi.v6i1.243","DOIUrl":"https://doi.org/10.52061/ebi.v6i1.243","url":null,"abstract":"The development of micro, small and medium enterprises (MSMEs) has recently attracted theattention of the government, the local government has a very strategic role in growing thedevelopment of regional MSMEs, especially the Cirebon City Government. This study aims todetermine the influence of food product marketing on the business success of MSME actors.This research sample was obtained using purposive sampling techniques on food MSME actorslocated in the SME Mall in Cirebon city with a total of 55 people. Data collection usingGoogle Form questionnaire. This study used quantitative analysis with validity test, reliabilitytest, simple linear regression analysis test, partial test (T Test), coefficient of determination.The results showed that product marketing had a positive and significant effect on businesssuccess. The percentage of influence of food product marketing on the success of MSMEbusinesses in the SME Mall in Cirebon city can be interpreted that 30.2% and 69.8% areinfluenced by other variables that are not in the study.Keywords: product marketing, success, msme","PeriodicalId":275181,"journal":{"name":"Jurnal EBI","volume":" 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140995334","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"SISTEM PELAPORAN PENCATATAN AKUNTANSI ATAS PENDAPATAN PAJAK KENDARAAN BERMOTOR DENGAN MENGGUNAKAN METODE CASH BASIS PADA LAYANAN SAMSAT KELILING","authors":"T. Turini, M. Hatta, Nurul Fanisa","doi":"10.52061/ebi.v6i1.225","DOIUrl":"https://doi.org/10.52061/ebi.v6i1.225","url":null,"abstract":"AbstractRegional Revenue Management Center for Kab. Cirebon 1 Sumber is the center of an organization or agency that is under the local government which has responsibility for receiving regional revenues through coordinating and collecting taxes, levies, tax sharing, balancing funds and others. This study aims to design, implement, analyze, and implement.The data collection methodology used in a study is observation. The system used in this application program is PHP (Hypertext Preprocessor) as the web, MySQL as the database design, using the Google Chrome browser and using a cash-based method (cash basis). In reporting daily receipts at the central office for regional revenue management in the Cirebon Regency, 1 source is still using the manual, namely using HVS paper, there is accumulation of files, data recording errors, and in making reports less efficient and effective. cirebon 1 source is illustrated by using a running flowchart accompanied by explanatory narration, then made computerized into a flowmap to be applied to the system so as to minimize the occurrence of human errors, file stacking, lost data, to be more efficient and effective. Keywords: Income, Motor Vehicle Tax, Cash Basis, Mobile Samsat","PeriodicalId":275181,"journal":{"name":"Jurnal EBI","volume":" 28","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140995871","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"UPAYA DISIPLIN KERJA, MOTIVASI, DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA PADA PT KARYADIBYA MAHARDIKA","authors":"Asnita Putri Syafrizal, Dewi Yulianti Pratama, N. Hasna, Sifa Fauziah, Vip Paramarta","doi":"10.52061/ebi.v6i1.199","DOIUrl":"https://doi.org/10.52061/ebi.v6i1.199","url":null,"abstract":"Penelitian ini bertujuan untuk mendalami hubungan antara disiplin kerja, motivasi, dan lingkungan kerja terhadap kepuasan kerja karyawan di PT Karyadibya Mahardika dengan menggunakan pendekatan kualitatif. Metode penelitian ini melibatkan pengumpulan data melalui wawancara mendalam dengan sejumlah karyawan serta observasi langsung di lingkungan kerja perusahaan. Analisis data dilakukan dengan menggunakan pendekatan kualitatif deskriptif, di mana temuan dan pola-pola yang muncul dari wawancara dan observasi dianalisis untuk memahami pengaruh disiplin kerja, motivasi, dan lingkungan kerja terhadap kepuasan kerja karyawan. Hasil penelitian menunjukkan bahwa faktor disiplin kerja yang terjaga, motivasi yang terus mendorong, dan lingkungan kerja yang kondusif sangat berpengaruh dalam membentuk kepuasan kerja karyawan di PT Karyadibya Mahardika. Informasi yang diperoleh dari penelitian ini diharapkan dapat memberikan wawasan mendalam kepada manajemen perusahaan untuk mengembangkan strategi yang lebih baik dalam meningkatkan kepuasan kerja karyawan, yang pada gilirannya dapat meningkatkan produktivitas dan kinerja organisasi secara keseluruhan.Kata kunci: Disiplin Kerja, Motivasi, Lingkungan Kerja, Kepuasan, SDM","PeriodicalId":275181,"journal":{"name":"Jurnal EBI","volume":" 13","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140996129","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"MANAJEMEN MUTU SUMBER DAYA MANUSIA DI UNIT REKAM MEDIS RUMAH SAKIT KHUSUS PARU KABUPATEN KARAWANG BELAS KATA","authors":"Dewi Yulianti Pratama, Dety Mulyanti","doi":"10.52061/ebi.v5i1.114","DOIUrl":"https://doi.org/10.52061/ebi.v5i1.114","url":null,"abstract":"Keberadaan unit rekam medis pada suatu rumah sakit sangat penting. Hal ini karena sebagai sumber informasi yang berasal dari data rekam medis, oleh sebab itu perlu adanya manajemen mutu yang baik dalam penggelolaan rekam medis sehingga dapat digunakan sebagai landasan perencanaan dan untuk menilai kinerja unit pelayanan medis. Permasalahan pengelolaan rekam medis masih terjadi di Rumah Sakit Khusus Paru Kabupaten Karawang yaitu penempatan petugas rekam medis belum sesuai dengan kompetesinya. Tujuan dari penelitian ini adalah mengetahui bagaimana penerapan manajemen mutu Sumber daya Manusia di unit rekam medis Rumah Sakit Khusus Paru Kabupaten Karawang. Penelitian ini adalah kualitatif dengan menggunakan pendekatan studi kasus (Case Study). Informan utama yang dipilih oleh peneliti terdiri 2 koordinator pengelolaan rekam medis dan Informan Triangulasi terdiri dari Manajer Unit Rekam Medis Staf rekam medis. dan PPSDM. Cara pengumpulan data menggunakan teknik wawancara terstruktur. Hasil penelitian menunjukan Rumah Sakit Khusus Paru Kabupaten Karawang telah melakukan perencanaan terhadap rekrutmen petugas rekam medis dengan baik. Pelaksanaan Monitoring dari perencanan karyawan, SOP dan sarana prasarana telah di secara berkala yakni harian, bulanan dan tahunan. Identifikasi dari permasalahan yang timbul adalah kedisiplinan, loyalitas, ketelitian.Tindakan dan solusi yang telah dilakukan adalah mendapatkan surat peringatan (SP), pemotongan insentif.Kata kunci: Rekam Medis, Petugas, Manajemen Mutu","PeriodicalId":275181,"journal":{"name":"Jurnal EBI","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123638367","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}