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Published By Universitas Langlangnbuana

2654-6205, 1410-9263

2020 ◽  
Vol 21 (2) ◽  
pp. 108-115
Author(s):  
Muhamad F Martasubrata ◽  
Yudi Priyadi

Salah satu UMKM yang paling terkenal dari Bandung adalah UMKM yang bergerak di bidang sandang atau industri pakaian termasuk UMKM Clothing Line.  Namun berkembangnya UMKM di Indonesia akan menimbulkan dampak tersendiri salah satunya dengan bertambah banyaknya pelaku usaha tentu akan berpengaruh pada persaingan dalam bisnis terutama pada bisnis yang sejenis. Untuk menambah daya saing mereka, terdapat suatu sistem rantai pasok elektronik atau e-SCM, namun belum semua pelaku usaha bisa menerima teknologi baru tersebut. Oleh Karena itu dilakukan penelitian tentang kesiapan UMKM mengadopsi e-SCM menggunakan Techonlogy acceptance model (TAM) (Studi pada Clothing Line lokal Bandung) Penelitian ini bertujuan untuk mengetahui kesiapan UMKM Clothing Line dalam menerima teknologi e-SCM menggunakan TAM. Selain itu penelitian ini juga dilakukan untuk mengetahui pengaruh antar variabel Technology Acceptance Model dan memberikan rekomendasi berupa rancangan proses rantai pasok dalam bentuk data flow diagram. Metode yang digunakan adalah kuantitatif deksriptif dengan partisipasi dari 50 responden dengan teknik sampling purposive sampling. Teknik analisis yang digunakan adalah analisis statistik deskriptif dan Partial Least Square (PLS). Variabel yang diteliti adalah ease of use, attitude toward using, precieved of usefulness dan behavior intention to use. Berdasarkan hasil penelitian diketahui bahwa kesiapan UMKM Clothing Line di Bandung dalam mengadopsi e-SCM berada dalam kategori baik dilihat dari ke empat variabel penelitian yang semuanya memiliki skor yang berada dalam kategori ”baik” pada garis kontinuum. Selain itu berdasrkan hasil bootstraping diketahui bahwa terdapat tiga hubungan siginifikan positif yaitu perceived ease of use terhadap perceived of usefulnes, Perceived ease of use terhadap attitude toward using dan perceived of usefulness terhadap intention to use. Sementara itu terdapat dua hubungan yang tidak positif yaitu Perceived of usefullness terhadap attitude toward using dan Attitude toward using terhadap behavioral intention to use. Rekomendasi model proses rantai pasok dibuat dalam bentuk sebuah data flow diagram. Dalam rekomendasi Context Diagram/ Data Flow Diagram yang terdapat lima entitas dan empat data store.


2020 ◽  
Vol 21 (2) ◽  
pp. 157-165
Author(s):  
Ari Bramasto

The research set forth in this jurnal aims to analyze the factors of accounting information systems and human resource competencies that can affect the quality of financial statements. This research was conducted at PT. Nusa Rubberindo. The population in this study is the accounting and financial staff at the PT. How to collect data by distributing questionnaires. The sampling technique uses a purposive sampling method and the sample with the results of 40 respondents. Multiple linear regression analysis is used as an analytical method to obtain the magnitude of the relations and contributions between the variables x and y. The classic assumption test is the first step in using statistical methods. Hypothesis testing utilizes the t test and f test with the SPSS 19.0 For Windows program process. The results of the research analysis show that accounting information system factors and competency factors have their respective influence on one side of the quality of the financial statements and together on the other.


2020 ◽  
Vol 21 (1) ◽  
pp. 14-21
Author(s):  
Dudi Haryadi

Setiap perusahaan yang mempunyai skala besar maupun kecil ada kemungkinan pasti menghadapi masalah tentang memilih kualitas bahan baku yang terbaik, sehingga dalam pelaksanaan proses produksi dapat berjalan dengan efektif agar mendapatkan hasil yang maksimal. Tujuan Penelitian ini untuk mengetahui pengaruh kualitas bahan baku dan proses produksi terhadap efektivitas produksi paving block di PT.Samson Jaya Utama. Metode yang dipakai adalah deskriptif verifikatif dengan menggunakan metode analisis statistik yaitu analisis jalur dengan pengujian hipotesis statistik secara parsial dan simultan. Data yang dikumpulkan melalui studi kepustakaan, observasi, wawancara dan kuesioner. Hasil penelitian ini menunjukkan bahwa kualitas bahan baku dan proses produksi mempunyai pengaruh terhadap efektivitas produksi paving block di PT.Samson Jaya Utama.


2020 ◽  
Vol 21 (2) ◽  
pp. 150-156
Author(s):  
Enang Narlan Soetiman AP

The research method used is a quantitative method. Data collection was done by distributing questionnaires to 389 restaurant visitors. Data analysis techniques using Conjoint Analysis. This study uses qualitative methods, which have natural characteristics as a direct, descriptive data source, the process is more important than the results, analysis in qualitative research tends to be done in inductive analysis and meaning is essential. Data collection in this study are interviews, observation and documentation. The results of the data analysis are in the form of exposure relating to the situation being studied and presented in the form of narrative descriptions. The results of the research in the field show that BUMDesa in Gudangkahuripan Village, Kec. Lembang Kab. West Bandung shows quite encouraging developments, especially in the PAM, Trade, Tourism, Parking, Animal Husbandry and Copy Photo sectors (although management is not fully managed by BUMDesa). But in the agricultural sector it can be said that it has not been touched at all. With the establishment of BUMDesa, the level of economic growth in the community feels better, but unfortunately the economic growth has not been evenly felt by most farmers, especially in terms of minimal capital and insights into traditional gardening techniques.


2020 ◽  
Vol 21 (2) ◽  
pp. 139-149
Author(s):  
Slamet Parsono

Media ownership is often used as a tool to perpetuate power to achieve certain political goals. Especially when the tap of a press release business license (SIUPP) was opened as wide as possible since the beginning of the 1998 reforms. From a simple perspective, the freedom to obtain SIUPP brought a breath of fresh air for investors to glance at the lucrative media sector. Don't be surprised if the term media conglomerate then sticks out, that is, mastering the mass media business in all its forms. Furthermore, the tendency of the desire for media ownership is bulging and creating his own work. From the perspective of media politics it is easy to predict that the role of media conglomeration leads to a host of dominant effects that have never been seen before. The work usually manifests in almost all restrictions on press freedom in the name of the interests of the community - and actually serves the special interests of certain groups, groups, groups, ideologies, institutions or individuals. Naughty indeed, the work is getting wilder in the midst of media competition to hunt for ratings.


2020 ◽  
Vol 21 (2) ◽  
pp. 166-175
Author(s):  
Dudi Haryadi

The product fails to be a product that cannot be categorized as a final product and is economically or technically irreversible so that it should be discarded or sold below the sale price of the final product, due to the factors affecting the failure Products are the maintenance and quality control factors to minimize product failure rates. Through this research the author intends to further analyze the maintenance and control of quality that affect the failure of failed products in PT. Granesia. The effectiveness of resources is crucial to face the various challenges of the company both internally and externally to maintain the quality of the product. Through increased ability employees are expected to obtain a competent workforce that will reduce the failure rate of products produced by the company. Therefore, the descriptive and Vericular methods become the author's choice with the subject of production division employees. The instrument is used through the validity and reliability test first. Data collection is carried out using a questionnaire distributed with 70 questionnaires. The statistical method uses the analysis path. The results of the descriptive research on the production division of PT. Granesia showed that maintenance is already good, the quality control assessed is good and the product level fail to be assessed low. The results of the verificative studies indicate that there is an influence on the maintenance and quality control of the production division of PT. Granesia. Based on the results The study showed that PT. Granesia maintenance significantly affects the product's level of failure. Quality control has significant effect on the failing product level. Quality maintenance and control are simultaneously influential.


2020 ◽  
Vol 21 (2) ◽  
pp. 86-92
Author(s):  
Adibah Yahya ◽  
Dian Wahyuningsih
Keyword(s):  

Laporan keuangan berfungsi untuk mengkomunikasikan data keuangan dengan aktivitas perusahaan kepada pihak-pihak yang berkepentingan. Pihak yang berkepentingan tidak hanya manajemen tetapi juga otorisasi pajak, perbedaan kepentingan dan informasi tersebut mengakibatkan manajemen untuk melakukan strategi dalam mengolah data akuntansi yang dihasilkan. Manajemen laba merupakan salah satu cara dalam melakukan strategi pengolahan data akuntansi, melalui perencanaan pajak dan asset pajak tangguhan dalam laporan keuangan. Pada penelitian ini sampel yang digunakan adalah perusahaan telekomunikasi dan konstruksi sebanyak 7 perusahaan dengan data laporan keuangan periode 2013 – 2017 melalui teknik purposive sampling. Metode pengolahan data menggunakan analisis deskriptif statistic dengan alat analisis regresi linier berganda serta uji hipotesis. Hasil penelitian menunjukkan bahwa: (1) perencanaan pajak tidak berpengaruh signifikan terhadap manajemen laba, (2) Aset pajak tangguhan tidak berpengaruh terhadap manajemen laba, dan (3) perencanaan pajak dan asset pajak tangguhan secara simultan tidak berpengauh terhadap manajemen laba.


2020 ◽  
Vol 21 (2) ◽  
pp. 116-125
Author(s):  
Mutiara Yulia

On sales transactions in Rubylicious website is lower than the online sales through the instagram on April to September 2017. So that is necessary to do research about the factors that affect on consumer online purchases. The research aims to understand the consumer interest towards website usages in Rubylicious purchases; design the business process model based on identification result and create the new business development strategy; and build the prototype about the puchases on website. Collecting primary data by in-depth interview with Rubylicious owner and 10 Rubylicious customer. This study focuses on analyzing the customer interest in Rubylicious purchase. Indicators in this research is about the understanding the relevance of consumer’s attitudes with (1) Consumer Online Behavior, (2) Digital Marketing, And (3) Website Purchasing Decision. The result showed that the respondents were satisfied with the product, price, quality and servicing. There are 5 respondents that interest in purchase repeat order in Rubylicious, 4 respondents doubt in purchase repeat order, that need the support factors that can trigger the repeat purchases. 8 respondents interest in promo when purchasing on the website. Coupon voucher for triggering consumer to make purchases via Rubylicious website. Therefore, the modeling the new business process recommendation system using  Context Diagram / Data Flow Diagram (DFD) focused on coupon voucher features which is equipped with the prototype design using the opensource e-commerce system tools. In this model system there are six entities, they are: Customer, Web Admin, Finance, Bank, Logistic, and courier. There are three datastores in all levels these are: Product, Customer, Order Data.


2020 ◽  
Vol 21 (2) ◽  
pp. 79-85
Author(s):  
Budi Kurniadi

Transfer of land functions is still a common problem in some areas. Caringin Tilu is located in the hills of Mount Manglayang, East Bandung, Cimenyan Subdistrict, Bandung Regency is a conservation area that has experienced rapid development, which was productive agricultural land into a tourist area with little regard for preservation of hydrological functions, especially for critical land. The purpose of this study is to find out, describe in depth and analyze people's perceptions about land use change and its causal factors and impacts. The research method used is a qualitative research method that emphasizes the development of appreciation and motivation of what people do with the assumption to understand human behavior by first understanding the object under study.The results of this study indicate that community perceptions about land use change are determined with different perspectives relating to benefits and interests, so community perceptions are very subjective. The perception of the community, especially smallholders and non-landowners, looks very different from the community members who have an interest in responding to the development of the area in terms of its benefits. The development of this region is not all viewed positively, because it gives birth to new problems.Transfer of land functions is still a common problem in some areas. Caringin Tilu is located in the hills of Mount Manglayang, East Bandung, Cimenyan Subdistrict, Bandung Regency is a conservation area that has experienced rapid development, which was productive agricultural land into a tourist area with little regard for preservation of hydrological functions, especially for critical land. The purpose of this study is to find out, describe in depth and analyze people's perceptions about land use change and its causal factors and impacts. The research method used is a qualitative research method that emphasizes the development of appreciation and motivation of what people do with the assumption to understand human behavior by first understanding the object under study.The results of this study indicate that community perceptions about land use change are determined with different perspectives relating to benefits and interests, so community perceptions are very subjective. The perception of the community, especially smallholders and non-landowners, looks very different from the community members who have an interest in responding to the development of the area in terms of its benefits. The development of this region is not all viewed positively, because it gives birth to new problems.


2020 ◽  
Vol 21 (2) ◽  
pp. 126-132
Author(s):  
Riyan Rahmat Yanuar ◽  
Grisna Anggadwita

Unemployment and Poverty are the main issues in most countries, including Indonesia. It is a general problem, considering the high unemployment level is the main problem in every developing country. Therefore, social entrepreneurs becomes necessary. Indonesia needs figures that can help the government by not only helping the society but also by directing them to achieve a better economy and social life individually. Social entrepreneur is supposed to be a solution to accelerate the decrease of unemployment and poverty rate. That’s because social entrepreneurs offer advantageous benefits from only providing job vacancy. Entrepreneurship gives vast benefits because it doesn’t only deal with the employees, from work partners, but also the whole society. Thus, a research about social characters in order to find out an individual characters that distinguish scoial entrepreneurs from the mediocre ones. This research aims to find out the idea of social entrepreneurship and to identify the social characters within social entrepreneurs in Bandung City i.e., CV. Energi Persada, PT. Greeneration Indonesia, Amygdala Bamboo, dan CV. Wahana Putra Ideas, with variables of Social Value, Civil Society, Innovation, Economy Activity, dan Social Outcome. The method in this research is qualitative method. Twelve people; Three people from each company, consisted of two internal members of the company and one external member of the company which is a citizen involved with the company, are interviewed for the research. Data for the research are collected from interview and report with the involved ones. Data are analyzed by the researchers, referring to the theory. Based on the result of the data processing from the four entrepreneurs, All social entrepreneurship i.e. CV. Energi Persada, PT. Greeneration Indonesia, Amygdala Bamboo, dan CV. Wahana Putra Ideas, have done their business based on the five variables of social characters i.e., Social Value, Civil Society, Innovation, Economy Activity, dan Social Outcome. Based on result of the the research, becoming a social entrepreneur requires social characters, such as Social Value, Civil Society, Innovation, Economy Activity, dan Social Outcome. Social entrepreneurs can be a partner for the government to develop the country, as social entrepreneurs are proven capable decreasing the poverty and unemploment level.


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