Jurnal Ilmiah Ecobuss 2023-03-29T13:06:34+00:00 Mutinda Teguh Widayanto Open Journal Systems <p>Jurnal Ilmiah Ilmu Ekonomi dan Bisnis</p> Pengaruh Modal Usaha dan Strategi Pemasaran terhadap Volume Penjualan pada Pelaku UMKM Mitra Mandiri Brebes 2023-03-29T12:55:14+00:00 Slamet Bambang Riono Moh. Nurizki Dumadi Dumadi Muhammad Syaifulloh Hendri Sucipto <p><strong><em>Abstract</em></strong></p> <p><em>The sales volume of MSME players in the Mitra Mandiri group is declining. Sales volume is one of the determining factors that greatly affects the achievement of net profit, while profit or profit is an important means for the survival of a business. This research uses a quantitative approach with explanatory research through associative research. Data were obtained using a) primary documents in the form of questionnaire answers from respondents, b) literature studies derived from several literature and other supporting readings. The results of this study found the value of the correlation coefficient of R Square of 0.637 and the value of the double coefficient of determination R2 = 0.798 and adjusted R Square of 0.630. The coefficient of determination of 0.637 states the amount of contribution of business capital (X1) and marketing strategy (X2) of 63.70% to the sales volume (Y) of MSME players of Mitra Mandiri Brebes. The correlation coefficient of 0.637 states the simultaneous influence of independent variables of business capital and marketing strategies on dependent variables of sales volume. Based on the regression equation 27.745 + 0.231 X1 + 0.451 X2. it can be interpreted that each increase in the units of the business capital variable (X1) and marketing strategy (X2) will increase the variable sales volume by 0.231 units of working capital, plus 0.451 units of marketing strategy, at a constant of 27.745.&nbsp;</em></p> <p><strong><em>Keywords:</em></strong><em> Business Capital, Marketing Strategy, Sales Volume</em></p> 2023-03-29T00:00:00+00:00 ##submission.copyrightStatement## Analisis Penerapan Pajak E-Commerce Sebagai Upaya Ekstensifikasi Pajak Guna Meningkatkan Pendapatan Negara 2023-03-29T11:03:41+00:00 Nurul Mahmudah Risnaningsih Risnaningsih Hari Purnomo <p><strong><em>ABSTRACT</em></strong></p> <p><strong><em>&nbsp;</em></strong><em>This research was created with purpose to decipher more intensively about the study of e-commerce tax. The extension of tax scope in commercial sector including e-commerce was implemented for increasing revenue of the states. This study become important topic to discuss based on the fact of majority of people are inseparable from internet for doing daily activities including finished goods and services transaction. Because of that rapid development can be a chance to increase state revenue from tax imposition and management to that sector.&nbsp;&nbsp; </em></p> <p><em>For&nbsp; methods which applied in this research will use qualitative and descriptive approach. Qualitative menas the researcher will observe the object that become the main focus of the research directly. After that the result of observation will be described in some sentences that already arranged in a such way for explaining and discuss&nbsp; the research object more clearly. Next for gathering the data, researchers use both of type data consist of primary and secondary data. For primary, researcher obtained by interviewing some source persons. Meanwhile for secondary data, researchers gather them from any kind of competent books. Then from the processing and explaining of gathered data will enter to the analyzing stage.&nbsp; This analyzing activty involve some aspects for example : calculating the estimation of tax quantity that can be obtained by state from e-commerce&nbsp; and study furthermore about any kind of facts from primary and secondary data for doing mix and match become whole explaination. From those&nbsp; systematics analysis, researchers able to get into conclusion.&nbsp; </em></p> <p><em>In general, this research shows that tax imposition for e-commerce sector as an effort to increase&nbsp; state revenues can be held by 3 phases, they are : preparation phase, execution phase, and evaluation phase. Beside that for maintaining the management of e-commerce tax thus </em><em>Directorate General of Taxation </em><em>as the tax management authorized institution needs to w</em><em> cooperate with the Center for Financial Transaction Reporting and Analysis (PPATK) and the Ministry of Communications and Information Technology</em><em>.</em></p> <p><em>&nbsp;</em><strong><em>Keywords</em></strong><em>: e-commerce, extensification tax state revenue</em></p> 2023-03-29T10:29:30+00:00 ##submission.copyrightStatement## Peranan Literasi Wirausaha, Literasi Digital dan Pengalaman Keluarga dalam Mendukung Minat Wirausaha di Kalangan Mahasiswa 2023-03-29T11:03:59+00:00 Mutinda Teguh Widayanto Raihan Wishal Nafis Angel Agus Trifanto Kamilah Kamilah <p><em>The purpose of this research is to analyze the factors that can support entrepreneurial interest among students. This is very important to do considering the growing interest in entrepreneurship among students will encourage independence in doing business and not relying on other parties for work. The factors studied were Entrepreneurial Literacy, Digital Literacy and Family Experience. This study was conducted on students of the Faculty of Economics, University of Panca Marga in Probolinggo, East Java. This research method is descriptive and causal associative and takes a sample of 53 respondents, the data collection method uses a questionnaire and the sampling technique uses purposive sampling. The analytical tool used is a questionnaire test consisting of reliability test, classic assumption test, multiple regression test, determination test, hypothesis test consisting of t test, F test and dominance test. The results of the study show that Entrepreneurial Literacy, Digital Literacy and Family Experience partially and simultaneously influence entrepreneurial interest among students and family experience is the dominant factor in supporting entrepreneurial interest among students.</em></p> 2023-03-29T10:31:12+00:00 ##submission.copyrightStatement## Akuntabilitas Kecepatan dan Ketepatan Penggunaan APD Desa di Desa Pakijangan dan Karangjatianyar, Wonorejo, Pasuruan 2023-03-29T13:06:34+00:00 Devi Ika Irawati Cakti Indra Gunawan Cahyo Sasmito <p><em>The village as the smallest government system needs to manage its finances properly to support village development and improve people's welfare. This study aims to describe and analyze the mechanisms, factors, and models for implementing village Treasurer and Operator accountability to increase the speed and accuracy of using Village Budgets in Pakijangan Village and Karangjatianyar Village, Wonorejo District, Pasuruan Regency. This study uses a qualitative method by collecting primary and secondary data directly on the Village treasurer and Operators from January to March 2022. The results of this study are that the mechanism for implementing accountability by Village treasurer and Operators is carried out by fulfilling 5 (five) dimensions, namely transparency, accountability, control, responsibility, and responsiveness. Supporting factors are timely village financial reporting, transparency and accountability for village financial management while inhibiting factors are the lack of understanding of village officials in village financial reporting and frequent changes in village officials. The accountability model for using the Village Budget in Pakijangan Village and Karangjatianyar Village involves the role of the Camat, Village Government, and General Binwas Parties, by carrying out evaluations. Suggestions for future researchers are to discuss the components of village financial management in detail.</em></p> 2023-03-29T10:32:53+00:00 ##submission.copyrightStatement## Pengukuran Kinerja Keuangan Menggunakan Alat Ukur Economic Value Added (EVA) Dan Market Value Added (MVA) 2023-03-29T11:04:15+00:00 Umi Rahma Dhany Hery Koeshardjono Indah Agustin <p>The purpose of this research is to find out the results of financial performance based on the method of Economic Value Added (EVA) and Market Value Added (MVA) in companies in the pharmaceutical sub-sector in 2016-2020. The type of research used is descriptive quantitative, with the variable Economic Value Added (EVA) and Market Value Added (MVA). The population in this research are pharmaceutical sub-sector companies listed on the IDX. The sample selection used the purposive sampling technique and seven companies were selected that met the criteria set by the researcher. The results show that there four companies whose Economic Value Added (EVA) value is positive or &gt; 0 then it can be said to be able to create economic added value for the company so that financial performance can be said to be good and all companies have a positive Market Value Added (MVA) value or &gt; 0 indicating it can increase the value of capital so that financial performance can be said to be good.</p> 2023-03-29T10:35:26+00:00 ##submission.copyrightStatement## Faktor-Faktor Yang Berpengaruh Terhadap Pendapatan Petani Jeruk Di Junrejo Kota Batu 2023-03-29T11:06:49+00:00 Anna Ismawati Cakti Indra Gunawan Eri Yusnita Arvianti <p><em>This study aims to determine several factors that influence the income of citrus farmers in Junrejo District, Batu City. The research method used is quantitative, with data collection methods in the form of observation, documentation and questionnaires. From the results of multiple regression data processing, it shows that the factors that have a positive and significant effect in this study are farmer capital and labour (farming workers), while the length of farming does not significantly influence the increase in citrus farmer income in Junrejo District, Batu City. Thus, the length of business cannot guarantee an increase in the income of citrus farmers in Junrejo District, Batu City, which is dominant, namely farmer capital.</em></p> <p><strong><em>&nbsp;</em></strong><strong><em>Keywords</em></strong><em>: Income, Citrus Farmer, Batu City</em></p> 2023-03-29T11:06:48+00:00 ##submission.copyrightStatement## Manajemen Sosialisasi Inseminasi Buatan untuk Peningkatan Pemahaman Masyarakat Di Desa Pakijangan, Wonorejo, Kabupaten Pasuruan 2023-03-29T11:04:20+00:00 Sidi Asmadi Cakti Indra Gunawan Budi Santosa <p><em>The change in the paradigm of thinking from traditional to modern has changed the way of life of the people, especially people who make a living as breeders. Therefore, there is a need for research on Efforts to Increase Community Understanding of Adopting Artificial Insemination (AI) in Cattle in </em><em>Pakijangan</em><em> Village, Wonorejo District, Pasuruan Regency. This study used a descriptive method, with a slovin sampling of 120 respondents. Data analysis includes descriptive analysis and multiple linear regression analysis. The results showed that the education level of the farmer did not affect the farmer's understanding of artificial insemination (AI) and his success in accessing information did not show a significant effect on the farmer's understanding of AI.</em></p> 2023-03-29T10:54:27+00:00 ##submission.copyrightStatement##