Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
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Published By Universitas IBA Palembang

2684-8732, 1858-2702

2021 ◽  
Vol 17 (1) ◽  
pp. 9-23
Author(s):  
Wilujeng Teguh Raharjo ◽  
Harnovinsah Harnovinsah

This study examines the effect of income original Region, general allocation fund, special allocation fund on allocating capital expenditure on the districts and cities government in Banten Province. This study's populations are four districts and four cities in Banten Province  that already have the reports realization region Budget and Expenditure (APBD) in the period 2013-2018, obtained from Directorate-General of Regional Fiscal Balance's official website. This study's analysis test is multiple regression. This study showed that income original region and general allocation fund positively and significantly affect capital expenditure allocation. In contrast, special allocation funds offer a negative and not significant impact on capital expenditure allocation.


2021 ◽  
Vol 17 (1) ◽  
pp. 97-108
Author(s):  
Esty Naruliza ◽  
Rico Suseno

Along with the development of the era, which is supported by the development of increasingly sophisticated technology, it has an impact on increasingly fierce business competition. Various efforts have been made by the company in order to have a strong traction stuck in the minds of consumers. The strategy used to introduce a brand is to use digital marketing. The higher the level of brand awareness (brand awareness), the more inherent a brand will be in the minds of consumers, so the more likely the brand will be chosen by consumers. In this study, the object is Tokopedia's consumers in the city of Palembang.  The sampling method uses accidental sampling.  The data used are primary data by distributing questionnaires directly to Tokopedia application users in the city of Palembang.  The number of samples used was 272 respondents.  The test was carried out in three stages, namely validity, reliability, classical assumption and hypothesis testing. The results of this study indicate that digital marketing and brand awareness together have a positive effect on purchasing decisions of Tokopedia consumers in Palembang, this can be seen from the results of the multiple regression test Y = 18,950 + 0.556 X1 + 0.28 X2 + e.  When viewed from the coefficient of determination (R2) of 34.9%, purchasing decisions can be explained by digital marketing and brand awareness. Meanwhile, 65.1% was influenced by other variables not examined in this study, such as discounts, hsrgs, availability of goods and others.


2021 ◽  
Vol 17 (1) ◽  
pp. 85-96
Author(s):  
Rangga Rian Wira Ari Kusuma ◽  
Hadli Achmad ◽  
Masamah Masamah

This study aims to determine the effect of tax knowledge, tax sanctions, tax awareness and education level on the motivation of individual taxpayers in fulfilling tax obligations. This study uses quantitative research using primary data obtained from questionnaires. The population in this study is the individual taxpayer registered at the Palembang Ilir Timur Tax Office Pratama. In this study the sampling using the Non Probability Sampling method and sampling technique using the Slovin method, with a population of 156,145 people and a minimum sample of 100 respondents can be taken.


2021 ◽  
Vol 17 (1) ◽  
pp. 109-118
Author(s):  
Pandriadi Pandriadi ◽  
Endang Kusdiah Ningsih ◽  
Dwi Eka Novianty ◽  
Asma Mario

This research aims to analize the competitveness of economy sectoral of OKU Selatan District based on secondary data from several local institutions. To determine of competitiveness, this research uses Location Qoutient (LQ) Analysis and Classen Tipology. In conclusion, this research shows that based on LQ Analysis and Classen Typology, there are several sectors which has high competitiveness, such as agricultural and manufacturing industry. On the other side this research also shows the sector which has low competitiveness, such as mining and energy.


2021 ◽  
Vol 17 (1) ◽  
pp. 49-63
Author(s):  
Arif Muhammad Arif

This study aims to find out more about the management of the basic food stall business so that it can compete with other basic food stalls. The method used in this research is a qualitative and quantitative analysis method. Qualitative analysis is used to determine the management process using management functions (Planning, Organizing, Actuating, Controlling), and quantitative analysis using the calculation of Cash Flow, Break Even Point (BEP), Payback Period, and B/C Ratio (Benefit Cost Ratio). ). From the results of the calculation of the financial aspect, it can be seen that the profit of Mr. Rahmad's food stall business using cash flow calculations is Rp. 7,670,000 per month, while the payback period is 4 months, the return on investment is acceptable. The calculation of the unit BEP is 143.36 kg. Meanwhile, the rupiah unit BEP is Rp. 3,442,959. According to the calculation of the Benefit Cash Ratio of 18.4 > 1, Pak Rahmad's basic food stall is feasible.


2021 ◽  
Vol 17 (1) ◽  
pp. 39-48
Author(s):  
Melisa Surya Ningsih Ritonga ◽  
Tri Mardalena ◽  
Arief Rachman

This research begins with an increase in foreign traffic, including in Indonesia, so that it gives a positive impact on the development of the territory of Indonesia. In addition, the entry and exit of foreign citizens also have an adverse impact on national security and defense. Seeing the large number of Foreign Citizens entering and exiting through the immigration center (TPI) of Tanjung Balai Karimun international port, it is necessary to monitor the traffic of the Foreign Citizens. This research intend to know any supervision strategy and how the implementation of supervision strategy that did by class II imigration office TPI tanjung balai karimun against the arrival and  Foreign's departure in tanjung balai karimun international port . This research was implemented  at the Tanjung Balai Karimun International  Immigration Center. This research is descriptive by the qualitative approach. Research data is collected through the  observation, the interview , and the documentation. After that the data will be analyzed using inductive analysis and  tested its validity using the triangulation. According to the data analysis that have done by the supervision strategy and carried out by immigration officers at the Tanjung Balai International Immigration Center (TPI), Tanjung Balai Karimun, was doing the careful inspection and tightening the  supervision by the operational standard and the legislation.   This case shows supervision that did by the immigration officer is corresponding to the operational standard and the applicable law.  


2021 ◽  
Vol 17 (1) ◽  
pp. 75-84
Author(s):  
Rani Anwar ◽  
Titie Syahnaz Natalia

Micro, small and medium businesses have an important role for the economy in Indonesia. One of them is economic growth in employment and distribution of development results. On the other hand, MSMEs also face various problems, including limited working capital, low quality of human resources, and a lack of mastery in science and technology. Not only that, the lack of clarity about business prospects and planning, and how to market or promote the products being marketed. The method used in this research is descriptive method. The study population is MSMEs in the City of Baturaja. The data collection techniques used are observation, interviews and questionnaires while the data analysis technique uses SWOT analysis and then formulates strategies to overcome them. The purpose of the strategy for development of middle small micro businesses in the City of Baturaja is expected to increase the income so that welfare is also increasing.


2021 ◽  
Vol 17 (1) ◽  
pp. 1-8
Author(s):  
Darwin Kesuma Darwin Kesuma
Keyword(s):  

Tujuan dalam penelitian ini adalah untuk menganalisis pengaruh Pengaruh Kualitas Produk dan Kualitas Layanan Terhadap Kepuasan Konsumen Hotel Bukit Serelo Lahat. Responden yang digunakan sebanyak 63 orang dan teknik pengambilan sampel menggunakan purposive sampling. Dalam penelitian ini data yang digunakan adalah data primer dan data sekunder yaitu berupa data laporan pelanggan, data penjualan kamar dan data kuisioner yang diberikan kepada responden. Teknis analisis data yang digunakan adalah regresi linier berganda dengan menggunakan bantuan software SPSS ver. 16. Dari hasil penelitian ini dapat disimpulkan bahwa  (1)Kualitas produk tidak mempengaruhi kepuasan konsumen pada Hotel Bukit Serelo Lahat dengan nilai sig. variabel X1 sebesar 0.63 > 0; (2) Kulitas layanan memiliki pengaruh yang signifikan terhadap kepuasan konsumen dengan nilai sig. sig. variable X2 sebesar 0.000 < 0.05; (3) Variabel X1 dan X2 secara bersama-sama mampu mempengaruhi kepuasan konsumen dengan nilai  sig.  sebesar 0.000 < 0.05.


2021 ◽  
Vol 17 (1) ◽  
pp. 64-74
Author(s):  
Ubay Haki

The aim of the research title was to know whether the training influence and service quality effect to consumer satisfaction in Giant Ekstra Sempu Serang city. The hypothesis test used description quantitative method. The population of this research was consumers who shop at Extra Giants Sempu Serang city by the amount 800 people, in taking the samples using Slovin formula found 89 people. To get the data, this study used observation, distributed questionnaires and interviews. The data analysis technique used for processing the data was likert scaale and was assisted by SPSS 24 tool, therefore from research results could be seen the correlation coefficient value between training grades and service quality on consumer satisfaction was 0,827 (very strong), the coefficient of determination was 0,823 or 82,7%, that described the value of training (X1)  and service quality(X2) contributed for 82,7% to costumer satisfaction (Y), while the remaining of 17,3% was influenced by other variables out of this study. The results of this study showed (1) there was a positive and significant effect the value of training on costumer satisfaction at 3,015, (2) there was a positive and significant influences quality of service to customer satisfaction at 4,485, (3) there was a positive and significant influence of the value of training and simultaneous service quality on customer satisfaction at 205,647


2021 ◽  
Vol 17 (1) ◽  
pp. 24-38
Author(s):  
Endah Purwaningsih ◽  
Nuwun Priyono

Local Expenditure is all local government obligations recognized as a reduction in the value of net worth within the period of the relevant fiscal year. The government's success in managing regional spending can be seen from the output/results achieved by using the budget. Whether the achievement of the results provides benefits to the community or not.  Good results show that local governments are performing well. The purpose of this research is to find out the financial performance of Magelang city government by conducting analysis of regional spending in fiscal year 2015-2019. The method used in this study is quantitative data measurement which results are interpreted with descriptive analysis methods. The results of this study show the Magelang City Government has been performing quite well. This is seen from the variance analysis showing budget planning and efforts to achieve budget usage efficiency are good enough, spending growth is volatile and positive, and the cost efficiency ratio is quite effective with an average efficiency rate of 85.47%. Even so, the Government still needs to improve the balance between capital expenditure and operating expenditure.


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