15 research outputs found

    Analisis pengalaman pengguna pada E-Commerce selama promo Flash Sale dalam meningkatkan loyalitas pelanggan

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    This study aims to determine what factors influence customer satisfaction that can create customer loyalty itself. The type of research used in this study is explanatory research or explanatory research with a quantitative approach using survey methods. This study uses a multivariate analysis method (Partial Least Squares) which describes the relationship between exogenous variables, namely user experience during Flash Sale promos through customer satisfaction as an intervening variable to endogenous variables (customer loyalty). The number of samples used in this study were 260 e-commerce consumer respondents in the East Bandung area. The results of research from several aspects, namely usable, useful, valuable, and credible aspects have a positive influence in increasing e-commerce customer loyalty

    PENGEMBANGAN KLASTER UMKM DALAM UPAYA PENINGKATAN DAYA SAING USAHA

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    From a world perspective, it has been acknowledged that micro, small and medium enterprises (MSMEs) play a vital role in development and economic growth, not only in developing countries but also in developed countries. In Developed Countries, MSMEs are important not only because they absorb the largest number of workers but also in many countries their contribution to the formation or growth of gross domestic product (GDP) is greater than the contribution of big business. The current policy of MSME development is still not optimal. Therefore, stakeholders, government and agencies should make efforts to improve the competitiveness of leading commodities in order to win the competition at the global level. The development of MSME is an integral part of the economic unification among ASEAN member countries. So far, government policies related to UMKM mostly use social welfare approach rather than business approach. The SME cluster is a system that supports the progress of SMEs, SME clusters form internal and external networks to gain economic benefits and enhance competitiveness

    Analisis penerapan penyesuaian tarif pajak penghasilan badan dan prosedur pemindahbukuan

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    Taxpayers often make mistakes in determining the tax burden that causes losses for the taxpayer. The purpose of this study is to determine the appropriate and beneficial tax provisions for cooperative business entities in determining the income tax payable. The data obtained is sourced from the Cooperative PHU Report for the Financial Years of 2020 and 2021. The analytical method used is descriptive qualitative analysis. The results of the study concluded that Cooperatives benefited more from using the Tariff of Government Regulation in Lieu of Law no. 1 of 2020, because the tax burden owed by the taxpayer is smaller than the calculation according to the Tariff Regulation Article 17 paragraph 2 letter a of Law no. 36 of 2008, with the results of the discussion and analysis, namely the Koperasi Serba Usaha Tandangsari, so far, in compliance with the cooperative, it has carried out the obligation to pay taxes. The Koperasi Serba Usaha Tandangsari should be able to adjust the applicable corporate income tax rate

    The Effect of Human Capital on Economic Growth in Islamic Economic Perspective: Evidence from Bandung Regency

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    The purpose of this study was to analyze the effect of human capital on economic growth in Bandung Regency. This research uses a quantitative approach with multiple linear regression analysis. The data used are secondary data from BPS for the period 2010-2019. Human capital is represented by education by measuring the average length of schooling and health by measuring life expectancy, while economic growth uses per capita GRDP. The results of the analysis with a significance level of 5% indicate that education and health have a positive and significant influence on economic growth in Bandung Regency. It shows the valuable role of human capital as one of the central sources to encourage regional economic development. Economic growth, that main focus is on human development, is following Islamic economic growth principles. So that economic development must be oriented to improving human dignity as a whole

    MULTIAKAD PADA LEMBAGA KEUANGAN SYARIAH KONTEMPORER: PRINSIP DAN PARAMETER KESYARI’AHANNYA

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    Prinsip dan parameter syariah dalam penerapan multiakad sangat penting diketahui, terutama bagi para pemangku kepentingan di lembaga keuangan syariah. Sebab, akad yang digunakan dalam lembaga keuangan syariah kontemporer lebih rumit dari yang sebelumnya dan produk serta layanan dalam keuangan syariah cenderung akan menggunakan lebih dari satu akad dalam satu transaksi (multiakad). Oleh karena itu, tujuan utama dari tulisan ini adalah untuk memberikan pemahaman yang tepat tentang konsep dan penerapan multiakad serta bagaimana multiakad dapat diterapkan dalam rangka pengembangan produk di lembaga keuangan syariah. Metode yang digunakan dalam penelitian ini adalah metode deskriptif-kualitatif dengan studi dokumentasi dan kepustakaan yang berkaitan erat dengan objek kajian dan referensi lain yang berupa hasil penelitian sebelumnya dan teori-teori dari berbagai buku teks. Penelitian ini menemukan bahwa multiakad yang diterapkan di lembaga keuangan syariah mengalami tantangan dari sisi legitimasi syari’ah karena terdapat hadis yang melarang penggabungan beberapa akad dalam satu transaksi. Meskipun demikian, tulisan ini juga menemukan bahwa multiakad bisa diaplikasikan di lembaga keuangan syariah dengan mengikuti prinsip dan parameter syari’ah yang telah disepakati para ulama dalam menggabungkan beberapa akad tersebu

    ANALISIS BAURAN PROMOSI UNTUK MENINGKATKAN VOLUME PENJUALAN Unit Susu Sapi Perah Koperasi Unit Desa (KUD), Jl. Kolonel Matsuri Desa Jambudipa Kec. Cisarua, Bandung 40551

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    The research was motivated by the problem of declining sales of KUD Sarwa Mukti in the Cow Milk  Unit. The Dairy Cattle Business currently accommodates 236,580 liters of milk produced by members per month in 2019, in 2018 it accommodates members' milk production of 413,535 liters per month. In 2019 the production of dairy cows decreased by 176,955 liters, this was due to the termination of cooperation with a company PT. Cimory due to the impact of Covid- 19. To be able to increase the sales volume of cow's milk, a sales promotion is needed, with a good sales promotion it can increase sales volume and the cooperative's dairy cow is more widely known by the public.This research is: (1) Knowing the promotional mix applied in KUD Sarwa Mukti to increase sales volume, (2) Knowing what factors can increase the promotion mix in the dairy unit of KUD Sarwa Mukti, (3) Knowing the efforts What are the efforts made by KUD Sarwa Mukti to increase sales volume in the dairy unit of dairy cows.The results showed that the promotional mix carried out by KUD Sarwa Mukti was not maximized and the cooperative was still using Word OF Mount Marketing promotions, in 2013 they had time to distribute brochures but only once to introduce more widely to the public. The suggestion put forward by the researcher is that it is recommended to KUD Sarwa Mukti to improve the promotion mix so that the cooperative is better known by the general public outside or inside the city and makes it easier to find information about cow's milk and the condition of KUD Sarwa Mukti and can also compete with other companies in promoting their products for increase sales volume. And always maintain quality and good service to consumers

    Literasi Penerapan Pajak Penghasilan Badan Dan Perlakuan Akuntansi

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    One type of tax that contributes to tax revenues is income tax. KUD Sinar Jaya Producer Cooperative is one of the corporate taxpayers that is obliged to pay corporate income tax. However, in reality, the KUD Sinarjaya Producer Cooperative has not yet fulfilled its obligations to pay, deposit, and report corporate income tax. This is because there is still a lack of knowledge from the cooperative. The research method employed is a qualitative approach with descriptive analysis. Based on the results of the study, it is known that the literacy level of cooperative taxation, especially the corporate income tax of the KUD Sinarjaya Producer Cooperative, is included in the low category. The Sinarjaya KUD Producer Cooperative can calculate corporate income tax according to Government Regulation Number 23 of 2018 at a rate of 0.5%. The KUD Sinarjaya Producer Cooperative must deposit corporate income tax every month before the 15th of the following month. KUD Sinarjaya Producers Cooperative must report corporate income tax every month before the 20th of the following month

    Pengaruh keselamatan dan kesehatan kerja (k3) terhadap kinerja karyawan divisi usaha sarana produksi peternakan Koperasi Serba Usaha Tandangsari

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    The Business Division of Animal Husbandry Production Facilities at KSU Tandangsari experiences fluctuations in income, the percentage of income attainment, employee productivity, and the percentage of achieving ideal productivity per employee, which tends to decrease every year, which indicates problems in business management based on problematic employee performance. This study aims to examine the effect of occupational safety and health on employee performance, both partially and simultaneously, so that any efforts can be formulated that can improve employee performance in the future through existing variables. The method used is a quantitative research method using a descriptive and verification approach. The population of this study were employees of the Livestock Production Facility Business Division at KSU Tandangsari. This study used a saturated sampling technique with 13 respondents. The analytical method used is multiple linear regression analysis and hypothesis testing. Based on the results of the study, it can be concluded that work safety, occupational health, and employee performance in the Animal Husbandry Production Facilities Business Division are in the sufficient category. Then occupational safety and health have no significant effect on employee performance, either partially or simultaneously. So that effective efforts cannot be made to improve employee performance through occupational safety and health

    PENGARUH STRATEGI PERUSAHAAN TERHADAP PENINGKATAN DISTRIBUSI KORAN PT. PIKIRAN RAKYAT

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    This present study is intended to identify the impact of corporate stategy over newspaper distribution at PT.Pikiran Rakyat. Along with increasing of Competition in mass business, the company must make the right strategy to distribute their products. The quality of products and services of print media will determine whether the company is able to compete in the global market or not. The simple requirement that must be fulfilled by the company is the company's ability to provide products and services according to the needs and desires of the community. Distribution factors are important for conveying company products to consumers. This study was designed as a quantitative study, so that the data is analyzed to determine the relationship between company strategy and distribution of newspapers to employees of PT. Pikiran Rakyat. Data and information obtained are related to the company's strategy towards increasing the distribution of PT Pikiran Rakyat newspaper. Data retrieval instruments using questionnaires or questionnaires and direct observations which are then analyzed using SPSS. The retsult of data analysis showed that the company's strategy influencing the process of distributing newspapers at PT. Pikiran Rakyat

    PENGARUH LOKASI, FASILITAS WISATA DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN WISATAWAN MENGUNJUNGI OBYEK WISATA PANYAWEUYAN BUKIT MERCURY SAYANG KAAK ARGAPURA DALAM RANGKA MENGOPTIMALKAN POTENSI EKOWISATA UNGGULAN DI KABUPATEN MAJALENGKA

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    Banyak faktor yang menjadi pertimbangan wisatawan dalam menentukan berkunjung ke tempat obyek wisata. penelitian ini ingin mengetahui pengaruh lokasi, fasilitas dan kualitas pelayanan terhadap keputusan berkunjung ke Obyek Wisata Bukit Mercury Sayang Kaak Argapura-Majalengka. Metode penelitian yang digunakan menggunakan metode survey dengan pendekatan deskriptif dan verifikatif. Sampel yang digunakan dalam penelitian ini sebanyak 100 responden, uji instrumen yang digunakan dalam penelitian ini adalah uji validitas dan uji reliabilitas. Analisis data yang digunakan dalam penelitian ini adalah uji asumsi klasik, analisis regresi berganda, koefisien determinasi, dan uji hipotesis. Hasil penelitian ini menunjukan bahwa lokasi wisata di obyek wisata dalam kategori baik, fasilitas di obyek wisata dalam kategori baik, kualitas pelayanan di obyek wisata dalam kategori baik dan keputusan berkunjung di obyek wisata dalam kategori baik. Adapun secara parsial lokasi wisata, fasilitas dan kualitas pelayanan berpengaruh positif dan signifikan terhadap keputusan berkunjun
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