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Contact Name
Ahmad Gawdy Prananosa
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ahmadgawdynano@yahoo.com
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+6281377987485
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Jl.Gunung Sari Kel.Karya Bakti. Kec.Lubuklinggau Timur II Kota Lubuklinggau Sumatera Selatan Indonesia
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INDONESIA
BUDGETING : Journal of Business, Management and Accounting
ISSN : 27151913     EISSN : 27152480     DOI : -
Core Subject : Humanities, Social,
BUDGETING : Journal of Business, Management and Accounting is published by IPM2KPE as an information and communication media for practitioners, researchers and academics who are interested in the field and development o, Business, Management and Accounting .The journal is published annually 2 times every June and December
Articles 19 Documents
Analisis E-Service dan Kepercayaan Konsumen terhadap Kepuasan Konsumen Pengguna Website Putra, Tegar Maulidi; M. Ramdan, Asep; Mulia, Faizal
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 1 (2019): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.124 KB) | DOI: 10.31539/budgeting.v1i1.777

Abstract

The purpose of this study is to determine the effect of e-service quality and consumer confidence on customer satisfaction. The use of the method in this study is to use a type of sampling included in the sample random sampling and by distributing questionnaires as many as 96 to consumers. The analysis technique used is multiple linear analysis techniques, and for hypothesis testing is a statistical test partial (t test) and simultaneous testing (f test). T test results show that e-service quality (X1) has a significant effect on customer satisfaction, consumer confidence (X2) has a significant effect on customer satisfaction. Based on the F test the probability value sig 0,000 <0.10 which means that together e-service quality (X1) and consumer confidence (X2) significantly influence consumer satisfaction (Y). Conclusion, together e-service quality and consumer trust significantly influence consumer satisfaction Keywords: E-Service Quality, Consumer Trust, Consumer Satisfaction.
Strategi Peningkatan Pbb P2 Terhadap Pendapatan Asli Daerah Dengan Perspektif Wajib Pajak Kurniawan, Moch Anas; Cahyono, Dwi; Syahfrudin, Achmad
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 2 (2020): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (523.868 KB) | DOI: 10.31539/budgeting.v1i2.778

Abstract

The purpose of this study is to analyze the effect of taxation sanctions, taxpayer attitudes, taxpayer awareness and tax knowledge in increasing Jember Regency Regional Revenue (PAD). This research is a quantitative research with a descriptive approach. A sample of 100 respondents was obtained by cluster sampling technique. Data were obtained using a questionnaire and analyzed using two analytical methods, namely quantitative descriptive analysis and trend analysis. The results showed that the obstacle experienced by the Jember Regency government was because PBB P2 was a new tax so that the local government experienced difficulties in its management, inadequate facilities and infrastructure and large costs, and human resources that were not optimal in providing services. The Jember Regency Government carries out three stages of strategy, namely the strategic planning stage, strategy implementation and strategy evaluation. Conclusion, tax sanctions have a significant and positive effect on the increase in PAD, attitudes of taxpayers, awareness of taxpayers, knowledge of taxation has no significant effect but has a positive influence on the increase in PAD in Kabupaten Jember. Keywords: PBB P2, Strategy, Taxpayer Sanctions, Taxpayer Attitudes, Taxpayer Awareness and Tax Knowledge.
Analisis Beban Kerja dan Konflik terhadap Kepuasan Kerja Karyawan Mauraksa, Azis; Danial, R.Deni Muhammad; Norisanti, Nor
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 1 (2019): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.459 KB) | DOI: 10.31539/budgeting.v1i1.779

Abstract

The purpose of this study was to determine the effect of employee workload and conflict on job satisfaction. The method used in this study uses an associative method. Data collection techniques used by researchers in research is through observation, interviews, questionnaires, documentation and library research. Data analysis techniques used are multiple correlation techniques, the coefficient of determination and multiple linear regression analysis. Based on the calculation of categorizing the percentage of data scores it is known that the workload is in high criteria. This shows the workload on Sukabumi's Neptuns Screen Printing Convection. Based on the calculation of categorizing data, it is found that the value of the conflict criteria is. This means that conflicts that occur within the company Neptuns Screen Printing Studio can still be resolved. Conclusion, there is a significant influence between workload and conflict on employee job satisfaction Keywords: Workload, Conflict, Job Satisfaction
Analisis Efektivitas Perusahaan dengan Model Du Pont System Ramadhan, Bagja Pasca; Samsudin, Acep; Jhoansyah, Dicky
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 1 (2019): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.933 KB) | DOI: 10.31539/budgeting.v1i1.780

Abstract

This study aims to determine the Du Pont System model in analyzing the effectiveness of the company's operations in generating profits at PT. Gajah Tunggal Tbk. This study uses quantitative descriptive analysis techniques that are used to describe in measuring the effectiveness of the company after carrying out calculations with the figures that have been included in the components or formulas contained in the Du Pont System model that is the Profitability Ratio consisting of Net Profit Margins (Net Profit Margin) and Return on Investment (Return On Investment), then Activity Ratio which consists of Total Asset Turnover. Conclusion, the effectiveness of the company for five years is considered not good seeing the decline that occurred in several aspects that could affect the final value of the Du Pont System. Keywords: Company Effectiveness, Du Pont System
Analisis Earning Per Share dalam Meningkatkan Pengembalian Saham Ramadhan, Bobby Billian; Sunarya, Erry; Jhoansyah, Dicky
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 1 (2019): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (508.282 KB) | DOI: 10.31539/budgeting.v1i1.781

Abstract

Earning per share is profit per share which is a reference for investors in investing, the problems faced by PT. Indomobil Multi Jasa Tbk and PT. Buana Finance decreased its net income for two consecutive years. The purpose of the research is to find out the calculation of Earning Per Share (EPS) and the amount of stock returns on the company. This research method uses quantitative analysis descriptive analysis techniques that are used to describe in measuring stock returns. The data analysis technique uses Earning per Share calculations with a reference to the industry standard standard criteria. The results of the study show that theoretically the three companies value of EPS is not good because the calculation results are below the industry average standard. The results of the Earning per Share calculation can provide a reference for investors before deciding to invest to do an analysis of the company. Keywords: Earning per Share, Stock Returns, Net Profit
Pengaruh Computer Fear dan Computer Anticipation terhadap Keahlian Siswa Akuntansi dalam Menggunakan Aplikasi MYOB Astia, Elen Yuri; Probowulan, Diyah; Nina M, Nina M
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 1 (2019): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.27 KB) | DOI: 10.31539/budgeting.v1i1.783

Abstract

The purpose of this study was to determine the effect of computer fear and computer anticipation on students' ability to use the MYOB application. This research uses a quantitative approach with a comparative causal method. The study was conducted on students in grades 1 and 2 of Al-Hasan Panti Vocational School, Panti District, Jember Regency. The results of the study, computer fear with the expertise of accounting students in using the MYOB application, that the value of t-count is smaller than t-table (-2.457 <1.993) with a significance level of 0.016, the effect of computer anticipation on the expertise of accounting students in using the MYOB application, namely t -calculates greater than t-table and the significance level is less than 0.05. Conclusion, there is no influence of computer fear with the expertise of accounting students in using the MYOB application, then there is the influence of computer anticipation on the expertise of accounting students in using the MYOB application Keywords: Computer Fear, Computer Anticipation, Student Skills
Analisis Financial Distress dengan Menggunakan Model Grover pada Perusahaan Sektor Property, Real Estate dan Kontruksi Januar, Firhan Dwi; Norisanti, Nor; Mulia, Faizal
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 2 (2020): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.531 KB) | DOI: 10.31539/budgeting.v1i2.786

Abstract

This study aims to determine the Grover model that can predict Financial Distress in the property, real estate and construction sector companies listed on the IDX, namely PT. Alam Sutera Realty Tbk, PT. Cowell Development Tbk, PT. Intiland Development Tbk. This study uses descriptive analysis techniques with a quantitative approach to systematically describe predictions of Financial Distress of a company. The results showed that the three companies had a score of more than or equal to 0.01 (G 1 0.01) within 3 years with details, in 2015 PT. Alam Sutera Realty Tbk obtained a score of 0.430, 2016 obtained a score of 0.405, and in 2017 obtained a score of 0.473. PT. Cowell Development Tbk in 2015 obtained a score of 0.198, in 2016 obtained a score of 0.345, and in 2017 obtained a score of 0.368. while PT. Intiland Development Tbk in 2015 obtained a score of 0.661, 2016 obtained a score of 0.610, and in 2017 obtained a score of 0.554. Conclusions based on the results of the study show that the three companies did not experience Financial Distress because all company scores exceeded the score limit determined by the Grover model, in the sense that the company is in a healthy state. Keywords: Financial Distress, Grover model
Analisis Tingkat Pengembalian Saham pada Industri Dasar Kimia Subsektor Logam Pratama, Gelar Rialdi; Sunarya, Erry; Samsudin, Acep
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 2 (2020): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1009.636 KB) | DOI: 10.31539/budgeting.v1i2.794

Abstract

This study aims to determine how much return on shares contained in PT. Lion Metal Work with the Earning Per Share (EPS) method, and also wants to know the rate of return on debt at PT. Lion Metal Work with the Debt To Equity Ratio method. The results of this study state that the value of Earning Per Share in 2015-2016 has increased above the industry average standard, and in 2017 the company has decreased below the industry average standard, while the results of the Debt to Equity Ratio state that the company in 2015-2017 has increased but the value of the Debt To Equity Ratio is less than the industry average standard. The company's problems are in the performance of companies that are experiencing a decline and the value of profits continues to decline and the total debt continues to grow. Conclusions, based on the results and analysis of research data, the return of company shares is not good, as well as the return of debts that are categorized as small or not good because of an increase in debt from year to year while the rate of return on corporate debt is small. Keywords: Earning Per Share, stock returns, Debt To Equity Ratio.
Analisis Struktur Aset Dalam Mengukur Aktivitas Dan Profitabilitas Perusahaan Sukandi, Gia Tamara; Norisanti, Nor; Samsudin, Acep
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 2 (2020): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (393.117 KB) | DOI: 10.31539/budgeting.v1i2.795

Abstract

This study aims to determine the analysis of asset structure in measuring the activity and profitability of the household appliances sub sector listed on the IDX. This study uses descriptive quantitative method, secondary data in the form of financial statements of household appliances sub-sector 2015 to 2017. The analysis used is horizontal analysis to measure asset structure, accounts receivable turnover (RTO), inventory turnover (ITO), working capital turnover ( WCTO), fixed asset turnover (FATO), total asset turnover (TATO), asset return (ROA) and using industry standard averages. The results showed that for three periods PT. Integra Indocabinet Tbk has increased its assets and profits. Whereas PT. Chitose Internasional Tbk and PT. Kedaung Indah Can Tbk experienced a fluctuation in assets, and an increase in profit. PT. Langgeng Makmur Industri Tbk experienced a decline in assets and profits. Conclusion, the company that is said to be good is a company that exceeds the industry average. While companies with low values ​​are due to the value obtained does not always exceed the average industry standard. Keywords: Activity, Asset Structure, and Company Profitability
Pengaruh Perputaran Kas terhadap Profitabilitas Perusahaan Sub Sektor Makanan dan Minuman Cahyani, Gianti Ajeng; Indrawan, Andri; Kartini, Tina
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 2 (2020): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (594.618 KB) | DOI: 10.31539/budgeting.v1i2.796

Abstract

This study aims to determine the effect of cash turnover on the profitability of food and beverage sub-sector companies listed on the IDX. The study was conducted using quantitative methods using an associative approach. Samples were taken by purposive sampling technique. The data collected is secondary data with classical assumption test analysis techniques, multiple linear regression analysis, and hypothesis testing. The results showed that cash turnover partially had a negative effect on profitability with t test results of -2.666 with a significant value of 0.012. T-value of -2.666 <ttable 2.034, can be interpreted that Ha is accepted and Ho is rejected, meaning that cash turnover affects the company's ROA and a significant value of 0.012 <0.05, indicating a significant effect. Conclusion, cash turnover has a negative effect because the size of the profitability (ROA) is not influenced by cash turnover. Sometimes when cash turnover increases, the profitability of the company is actually smaller than the previous year, because profitability is not only influenced by cash turnover, but can also be influenced by the accounts receivable turnover and inventory turnover Keywords: Cash Turnover and Profitability

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