JEBS (Journal of Economic and Business Student) https://journal.piksi.ac.id/index.php/jebs <pre><strong>JEBS (Journal of Economic and Business Student)</strong> Publisher : Politeknik Piksi Ganesha<br>Journal Abbrev : JEBS<br>Frequency : 2 issues per year<br>Print ISSN : - (Proses)<br>Online ISSN : - (Proses)<br>Editor-in-chief : Wilma Zuarko Adji, S.Sos., M.M<br>Managing Editor : Euis Hernawati S.E.,M.M<br>Editor Board : Jusuf Nurdin S.Si.,M.M<br> Wiwi Warsiati S.E.,M.M<br> Nuniek Dewi Pramanik S.E.,M.M<br> Dian Candra Fatihah S.P.,M.M<br><br>Citation analysis : Google Scholar<br>Journal Scope : <a href="https://journal.piksi.ac.id/index.php/jebs/focus_and_scope">Click here</a></pre> en-US djusuf_n@yahoo.com (Jusuf Nurdin) wiwiwarsiat@gmail.com (Wiwi Warsiati) Wed, 31 Jan 2024 13:53:06 +0000 OJS 3.1.2.4 http://blogs.law.harvard.edu/tech/rss 60 PENGARUH PANJANG LINI PRODUK DAN PROMOSI TERHADAP PENJUALAN PRODUK DI RSA AESTHETIC CLINIC https://journal.piksi.ac.id/index.php/jebs/article/view/1119 <p><em>The goal of this study is to examine and gain a general understanding of the impact of product line length and promotion on sales at Rsa Aesthetic Clinic. Quantitative descriptive statistics based on observation are the research approach utilized to gather the data for this study. The statistical tests used are inferential statistics using SPSS version 26 with Pearson product moment correlation test methods, determination coefficient tests, and T-test tests. The results of the Pearson product moment correlation test of product line length and promotion to product sales both show a significance of 0.000 &lt; 0.05, meaning that there is a very strong correlation between product line length and promotion to product sales. The test results of the coefficient of determination of product line length of 0.774,&nbsp;or 77.4%, and&nbsp;promotion of 0.778,&nbsp;or 77.8%,&nbsp;had an effect on product sales, and the hypothesis was accepted. By using descriptive statistical analysis, determine the concentration and development trend up&nbsp;and down the length of product lines, product promotion, and sales.</em></p> Ai novi munawaroh Novi, Saad Noor Copyright (c) 2023 JEBS (Journal of Economic and Business Student) https://journal.piksi.ac.id/index.php/jebs/article/view/1119 Wed, 31 Jan 2024 12:39:09 +0000 ANALISIS SISTEM PENGENDALIAN INTERN PENERIMAAN DAN PENGELUARAN KAS KECIL PADA RUMAH SAKIT UMUM KASIH BUNDA CIMAHI https://journal.piksi.ac.id/index.php/jebs/article/view/1125 <p><em>The purpose of this study is to analyse how the internal control system of Kasih Bunda Cimahi General Hospital handles petty cash receipts and expenditures. Weak internal control over cash leads to insecure company assets, and inaccurate information can lead to cash misappropriation and fraud. However, the fact that some companies still exclude the control of petty cash can lead to the possibility of fraud and embezzlement. The subject of the research is Kasih Bunda Cimahi General Hospital. Qualitative research methods were used in this study. The method is carried out through data collection, interviews, documentation and direct field research through observation. The results of the analysis show that the internal control of petty cash income and expenditure at Kasih Bunda Cimahi General Hospital is not fully well run in accordance with the existing theory, there are documents that are not authorised by the authorised official, documents are not fully stamped, cash and staff are not insured. The suggestions that can be given are the completeness of authorisation from the acting authority when issuing cash, making proof of receipt of money from partner banks, and authorising delegation to fill out cheques when the director is not present.</em></p> Selvy Hendarwati, Dian Candra Fatihah Copyright (c) 2023 JEBS (Journal of Economic and Business Student) https://journal.piksi.ac.id/index.php/jebs/article/view/1125 Wed, 31 Jan 2024 12:50:16 +0000 PENGARUH LINGKUNGAN KERJA DAN MOTIVASI EKSTRINSIK TERHADAP KINERJA KARYAWAN PT. MASPLAST POLY FILM https://journal.piksi.ac.id/index.php/jebs/article/view/pdf <p>Kinerja adalah hasil kerja yang dicapai oleh seorang karyawan dalam melaksanakan tugasnya. Penelitian ini bertujuan untuk mengetahui pengaruh lingkungan kerja dan motivasi ekstrinsik terhadap kinerja karyawan PT. Masplast Poly Film. Responden yang digunakan berjumlah 33 karyawan. Teknik analisa yang digunakan adalah regresi berganda. Hasil penelitian menunjukkan bahwa lingkungan kerja yang memberikan pengaruh terhadap kinerja karyawan, tetapi motivasi ekstrinsik tidak memberikan pengaruh terhadap kinerja karyawan</p> Nuryanti Susilawati, Eki Dudi Darmawan Copyright (c) 2024 JEBS (Journal of Economic and Business Student) https://journal.piksi.ac.id/index.php/jebs/article/view/pdf Wed, 31 Jan 2024 07:01:01 +0000 PENGARUH KUALITAS TERHADAP PENINGKATAN PENJUALAN DI CV. CIPTA KARSA SEJATI https://journal.piksi.ac.id/index.php/jebs/article/view/1114 <p><em>The aim of this researcher is to find out and analyze whether product quality has a significant effect on sales at CV. &nbsp;Cipta Karsa Sejati Balaendah, Bandung Regency. In this study using qualitative methods and data analysis techniques using descriptive methods. namely observation, interview and documentation study. to company management, and consumers who have purchased products from CV. Cipta Karsa Sejati. New consumers buy, and new consumers are given a sample. The results of this research show that product quality has a significant influence on purchasing decisions for CV. Cipta Karsa Sejati products. The advice for CV. Cipta Karsa Sejati is to control quality so that it is well maintained and develop the business and innovate so that it gets a good reputation in the eyes of consumers.</em></p> Reni Renawaty Reni, Nuniek Dewi Pramanik Copyright (c) 2024 JEBS (Journal of Economic and Business Student) https://journal.piksi.ac.id/index.php/jebs/article/view/1114 Wed, 31 Jan 2024 00:00:00 +0000 PENGARUH PEMBAYARAN MENGGUNAKAN E-WALLET TERHADAP PEMBELIAN DI SHOPEE https://journal.piksi.ac.id/index.php/jebs/article/view/1234 <p>Penelitian ini bertujuan untuk menganalisis pengaruh pembayaran menggunakan e-wallet terhadap pembelian di platform e-commerce Shopee. Dalam beberapa tahun terakhir, penggunaan e-wallet sebagai metode pembayaran telah meningkat, terutama di industri e-commerce. Data yang dikumpulkan melalui informasi tentang penggunaan e-wallet, jumlah transaksi, dan kepuasan pengguna terhadap pengalaman pembelian menggunakan e-wallet. Hasil penelitian ini menunjukkan bahwa penggunaan e-wallet memiliki pengaruh positif terhadap jumlah transaksi dan pembelian di Shopee. Konsumen cenderung lebih sering melakukan pembelian menggunakan e-wallet karena kemudahan dan kenyamanan yang ditawarkan. Dengan demikian, temuan ini memberikan bukti bahwa penggunaan e-wallet memiliki dampak positif terhadap perilaku belanja konsumen di Shopee. Implikasi praktis dari penelitian ini adalah pentingnya integrasi e-wallet sebagai opsi pembayaran yang mudah diakses dan diterima oleh konsumen.</p> Kiki Asikin, Ratnanto Aditiarno Copyright (c) 2024 JEBS (Journal of Economic and Business Student) https://journal.piksi.ac.id/index.php/jebs/article/view/1234 PENGARUH KREDIT BERMASALAH TERHADAP PROFITABILITAS PT BANK BPR KERTA RAHARJA 2018 – 2022 https://journal.piksi.ac.id/index.php/jebs/article/view/1239 <p>Penelitian ini mengkaji dampak kredit bermasalah terhadap profitabilitas Bank Kerta Raharja. Data yang digunakan dalam penelitian ini berasal dari kerangka waktu yang mencakup 2018 hingga 2022. Metodologi yang digunakan melibatkan analisis kuantitatif, di mana data diekstraksi dari laporan keuangan tahunan organisasi. Manajemen pinjaman spread yang tidak tepat dapat menimbulkan risiko besar, mungkin mengarah pada proliferasi pinjaman yang dapat merusak profitabilitas perusahaan. Tujuan dari penelitian ini adalah untuk memastikan faktor-faktor yang mendasari kredit bermasalah dan untuk menganalisis dampak kredit bermasalah terhadap profitabilitas PT. Bank BPR Kerta Raharja. Rasio yang digunakan dalam analisis ini adalah metrik profitabilitas yang dikenal sebagai return on equity (ROE). Studi ini menyoroti dampak signifikan dari kredit bermasalah pada profitabilitas subjek yang diselidiki. Hubungan yang diamati antara variabel dalam penelitian ini ditentukan sebesar 0,889, menunjukkan korelasi positif yang kuat. Selanjutnya, ditemukan bahwa 79,1% dari variabel hasil dapat dikaitkan dengan pengaruh variabel independen yang diselidiki, sedangkan 20,9% sisanya dapat dikaitkan dengan variabel lain yang tidak teramati. Makalah ini mengkaji peningkatan kredit bermasalah dan tantangan terkait yang timbul dari pandemi COVID-19, serta imbal hasil tipikal yang diamati selama fase transisi pandemi.</p> Dina Khoirunisa, Euis Hernawati Copyright (c) 2024 JEBS (Journal of Economic and Business Student) https://journal.piksi.ac.id/index.php/jebs/article/view/1239 Wed, 31 Jan 2024 10:29:06 +0000 PENGARUH PEMBERIAN KREDIT TERHADAP PROFITABILITAS PERUSAHAAN PADA PT. BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN, TBK. PERIODE TAHUN 2017-2022 https://journal.piksi.ac.id/index.php/jebs/article/view/1222 <p>The purpose of this study is to determine the effect of lending on company profitability at PT. Regional Development Bank of West Java and Banten, Tbk. The method used in this study is quantitative analysis and the data used is secondary data in the form of financial statements of PT. Regional Development Bank of West Java and Banten, Tbk. The results of data analysis showed that credit had a very strong relationship with profitability of 0.871 and an effect of 75.8% while the remaining 24.2% was influenced by other variables not involved in this study. There are obstacles that occur, namely the lack of credit distribution, the Covid-19 pandemic factor, and the lack of third party funds. Efforts made to overcome these obstacles include banks carrying out various credit policies with lower interest rates, primarily increasing treasury business activities such as cash management, cash investment, and payment transactions.</p> Syifa Sulhah Syifa, Euis Hernawati Copyright (c) 2024 JEBS (Journal of Economic and Business Student) https://journal.piksi.ac.id/index.php/jebs/article/view/1222 Wed, 31 Jan 2024 00:00:00 +0000 PENGARUH HARGA, CITA RASA DAN KUALITAS PELAYANAN TERHADAP MINAT BELI ULANG KONSUMEN MIXUE ICE CREAM https://journal.piksi.ac.id/index.php/jebs/article/view/1233 <p>Tujuan dilakukannya penelitian yaitu guna membuktikan dan mengevaluasi pengaruh harga, cita rasa, dan kualitas layanan produk pada minat beli ulang pelanggan Mixue Ice Cream beralamat di Bojong Sereh Bandung. Penelitian ini melibatkan sampel sebanyak 30 peserta yang merupakan konsumen Mixue. Penelitian dilakukan dengan mengumpulkan data primer melalui penggunaan kuesioner. Pendekatan analisis data yang dipergunakan dalam penelitian melibatkan pemanfaatan regresi linier berganda melalui penggunaan SPSS (<em>Statistical Product and Service Solution</em>). Temuan pengujian mengindikasikan bahwasanya variabel harga, cita rasa, dan kualitas layanan mempengaruhi secara positif pada minat beli ulang konsumen Mixue Ice Cream.</p> Lydia Permadhan Rukmar, Arie Firmansyah Copyright (c) 2024 JEBS (Journal of Economic and Business Student) https://journal.piksi.ac.id/index.php/jebs/article/view/1233 Wed, 31 Jan 2024 13:20:59 +0000 PENGARUH PAJAK AIR PERMUKAAN TERHADAP PENDAPATAN ASLI DAERAH DI BAPENDA P3DW I RANCAEKEK https://journal.piksi.ac.id/index.php/jebs/article/view/1227 <p><em>Taxes are one of the main sources of state income in Indonesia. This research aims to determine the effect of surface PAP on PAD in Bapenda I Rancaekek with a research observation period in 2022. This research was carried out by going directly to the research site by participating in the PKL program. The population of this research is reports of PAP and PAD receipts at Bapenda I Rancaekek for the period 2022. The sample in this study is the realization of PAP and PAD receipts at Bapenda I Rancekek in 2022. The data used in this research is technical secondary data, the data analysis used is simple linear regression, with the help of SPSS Version 26 for Windows. The results of this research show that the PAP variable with a sig. 0.200 &gt; 0.05 has an effect on PAD. The level value (R2) of 0.987 has a very strong relationship between the independent variable and the dependent variable. Based on the discussion, the conclusion of this research is that if PAP revenues increase, then PAD will increase, and vice versa. It is recommended that local governments further increase socialization about PAP in order to increase PAD revenues at Bapenda I Rancaaekek. </em></p> Vina Robi Nawawiyah Vina, R. Deden Adhianto Copyright (c) 2024 JEBS (Journal of Economic and Business Student) https://journal.piksi.ac.id/index.php/jebs/article/view/1227 Wed, 31 Jan 2024 00:00:00 +0000 PENGARUH PAJAK AIR PERMUKAAN TERHADAP PENDAPATANASLI DAERAH DIBAPENDA KABUPATEN SUKABUMI PERIODE 2018-2022 https://journal.piksi.ac.id/index.php/jebs/article/view/1225 <p>This research aims to find out the influence of surface water tax on local revenue in Bapenda in Sukabumi I Regency for the 2018-2022 period. The method used in this research is descriptive quantitative by collecting data from field studies, library and website studies. The sample used in this research is data on surface water tax revenues and local original income revenues in 2018-2022. Based on the research results, it can be found that the results of surface water tax revenues and local original income have a very strong relationship, with local original income of 0.030 and an influence of 83.5% while the remaining 16.5% is influenced by other variables outside this regression equation or variables not studied. The results of the research show that the tax collection process has been carried out well, but there are still obstacles experienced in the collection process, namely the lack of knowledge of taxpayers regarding the surface water tax payment process, the existence of arrears in tax payments. The efforts made to overcome these obstacles are by following developments in social media, and holding a tax whitening program every year, to make it easier to pay off arrears.</p> Fuji Nurlaela Fuji, Euis Hernawati Copyright (c) 2024 JEBS (Journal of Economic and Business Student) https://journal.piksi.ac.id/index.php/jebs/article/view/1225 Wed, 31 Jan 2024 00:00:00 +0000