https://jurnal.plb.ac.id/index.php/ekobima/issue/feed EKOBIMA 2025-08-06T04:16:00+00:00 Verra Rosyalia Widia Sofyan ekobima@plb.ac.id Open Journal Systems <p><strong>EKOBIMA : Jurnal Ekonomi Bisnis Dan Manajemen</strong> adalah jurnal berisi kajian hasil penelitian tentang Ekonomi, Bisnis dan Manajemen, diterbitkan 2 (dua) kali dalam satu tahun pada bulan Juni dan Desember.&nbsp;</p> <p><strong>EKOBIMA : Jurnal Ekonomi Bisnis Dan Manajemen</strong> akan melewati proses review dengan sistem blind review, artinya baik penulis maupun reviewer tidak saling mengetahui.&nbsp; akan melewati proses review dengan sistem blind review, artinya baik penulis maupun reviewer tidak saling mengetahui.&nbsp;</p> <p>&nbsp;</p> <p><em>Online ISSN: </em><a title="E-ISSN" href="https://issn.brin.go.id/terbit/detail/20231007061495241" target="_blank" rel="noopener"><strong>3026-1996</strong></a><br>DOI: <a href="https://doi.org/10.38204/ekobima.v1i1">https://doi.org/10.38204/ekobima.v1i1</a></p> https://jurnal.plb.ac.id/index.php/ekobima/article/view/2577 Prosedur Pengeluaran Kas Di Lp3i Karawang 2025-08-06T04:16:00+00:00 Ismy Nurul Wildani ismynurulwildani22@gmail.com Andi Usmar ismynurulwildani22@gmail.com Annisa Desty Puspatriani ismynurulwildani22@gmail.com <p><em>The research outlined in this final project aims to examine the application of cash disbursement procedures at LP3I Karawang and its suitability to the Flow Chart according to Mulyadi. The research method used is a qualitative descriptive method that describes the Cash Disbursement Procedure at LP3I Karawang. The data collection techniques used by researchers are interviews, observation, documentation and literature study. In the implementation of the cash disbursement procedure at LP3I Karawang, there are several obstacles and efforts including: The lack of orderly application for funds which should always end at 15.00 is overcome by imposing the rules for applying for funds only until 15.00 unless there is a special promise, There is still a lack of cash checks at LP3I Karawang is overcome by cash opname every day. Then they still often hold funds for more than 3 days. After analyzing and discussing the problem, the author concludes that the implementation of the cash disbursement procedure at LP3I Karawang is quite good, because there are still several functions that are combined and the recording is still lacking in detail.</em></p> 2025-08-06T00:00:00+00:00 Copyright (c) 2025 EKOBIMA https://jurnal.plb.ac.id/index.php/ekobima/article/view/2575 Pengaruh Pembiayaan Kur Dan Ease Of Doing Bussiness (Eodb) Melalui Pendapatan Serta Dampaknya Terhadap Kesejahteraan (Studi Kasus Pada UMKM di Kota dan Kabupaten Tasikmalaya) 2025-08-06T03:58:31+00:00 Nadya Zahra Virliana nadyazahrav@gmail.com Tika Widian Prahasti nadyazahrav@gmail.com Momy Damayanti nadyazahrav@gmail.com <p><em>The government through its various programs stimulates MSME actors to develop and gain prosperity in their lives. MSMEs that are encouraged to grow in terms of quality and quantity by the current government through financial inclusion programs have an important role in the economy of a country. </em><em>This study examines the effect of KUR financing and EODB through income on the welfare of MSMEs in Tasikmalaya. The object of research is the perpetrators of MSMEs in Tasikmalaya as many as 80 people. </em><em>The regression equation model with the path model from this study is divided into 2 sub structures, namely Y = 0.568X1 + 0.523X2 + 0.609 and Z = 0.523Y + 0.626. The conclusion of this study is that there is a partially significant effect between KUR financing through income on welfare of 29.7%, respectively, there is no significant effect of EODB through income on welfare and there is a significant effect of 80.8% simultaneously between KUR financing and EODB through income for the welfare of MSMEs in Tasikmalaya.</em></p> 2025-08-06T00:00:00+00:00 Copyright (c) 2025 EKOBIMA https://jurnal.plb.ac.id/index.php/ekobima/article/view/2574 Sistem Akuntansi Penjualan Kredit Pada Toko Bangunan Mt Jaya 2025-08-06T03:47:08+00:00 Maulidi Firmani mauludi.fitri27@gmail.com Lulu Ulfa Solihannlisa mauludi.fitri27@gmail.com <p><em>This study aims to </em><em>know the credit sales accounting system at MT Jaya building store.</em> <em>MT Jaya Building Store is a company engaged in the retail sales of building materials established since 2008. The goods traded at MT Jaya Building Store include various building materials and tools for home construction projects. </em><em>The research method used is a qualitative descriptive method, namely the author conducted research, described the results of observations and analyzed the data obtained in the field. After analyzing and discussing the problem, the author concluded that the credit sales accounting system at the MT Jaya building store is still not good, because the accounting system used is still very simple, records and supporting documents in the credit sales accounting system are still incomplete, and there are still employees who perform dual functions</em><em>.</em></p> 2025-08-06T00:00:00+00:00 Copyright (c) 2025 EKOBIMA https://jurnal.plb.ac.id/index.php/ekobima/article/view/2572 Pengaruh Personal Selling Terhadap Keputusan Mahasiswa/I Dalam Memilih Kampus Politeknik LP3I Tasikmalaya 2025-08-06T03:18:32+00:00 Nurindah Lestari nurindahlestari@gmail.com Arip Budiman nurindahlestari@gmail.com Ernawati nurindahlestari@gmail.com <p><em>This study aims to determine how much influence the Current Ratio (CR) has on profit growth at PT Surya Citra Media, Tbk. The variable in this study are Current Ratio (X) and profit growth (Y). The population includes all quarterly financial reports at PT Surya Citra Media and the sample of this studi is quarterly financial reports for the last five years 2018-2022. The techniques used are documentation and literature review. The data analysis techniques used in this study are Simple Regressions Analysis, Normality Test, Heteroscedasticity Test, and Autocracy Test. The result of the studi indicate that the Current Ratio (CR) has no effect on Profit Growth.</em></p> 2025-08-06T00:00:00+00:00 Copyright (c) 2025 EKOBIMA https://jurnal.plb.ac.id/index.php/ekobima/article/view/2571 Analisis Sistem Akuntansi Persediaan Barang Dagangan Pada RE Mart Politeknik Elpetigai Tasikmalaya 2025-08-06T03:04:06+00:00 Ria Kurniawati kurniawatiria00@gmail.com Rudi Kurniawan kurniawatiria00@gmail.com Asep Dadan Suhendar kurniawatiria00@gmail.com <p><em>This research is written in the final assignment which aims to determined how the implementation of the Merchandise Inventory Accounting System Analysis is applied at RE MART of the Elpetigai Polytechnic Tasikmalaya. To obtain the necessary data, the authors use data collection tools in the form of interviews, observations and literature. The data analysis method used is descriptive qualitative.</em></p> <p><em>From the results of this study, it can be concluded that the existing system at the RE MART of the Elpetigai Polytechnic Tasikmalaya as a whole has been implemented properly in accordance with the standard iin the theory of literature. It is also necessary to improve adequate records, document and human resource system.</em></p> 2025-08-06T00:00:00+00:00 Copyright (c) 2025 EKOBIMA https://jurnal.plb.ac.id/index.php/ekobima/article/view/2475 Sistem Informasi Akuntansi Penjualan Kredit Pada Yamaha Deta Singaparna 2025-06-26T08:28:41+00:00 Ayu Siti Wahyuni ayuwahyunist@gmail.com Harnavela Sofyan ayuwahyunist@gmail.com Lutfi Kausar Rahman ayuwahyunist@gmail.com <p><em>This study aims to determine how the implementation of the credit sales system at Yamaha Deta Singaparna Company in handling a sales transaction carried out on credit. The system is designed to provide convenience and speed in processing transactions carried out repeatedly by the company. The method used in this study is a descriptive qualitative method that will provide a description in the form of an overview of the credit sales information system running at Yamaha Deta Singaparna. A review of the implementation of the credit sales information system in this company can be said to have not been implemented well enough, that there are employees who perform several job functions concurrently, the availability of goods that are not recorded in detail, documents that are not yet effective for use, not filing documents properly, approval of the branch head for sales transactions that are still in the form of action approvals by not including documents to be authorized, and each section does not have a document archive, in addition, the document does not have a printed sequence number which aims to ensure that transactions can be monitored through documents used as a medium for recording transactions</em></p> 2025-06-30T00:00:00+00:00 Copyright (c) 2025 EKOBIMA https://jurnal.plb.ac.id/index.php/ekobima/article/view/2378 Pengaruh Kualitas Pelayanan Dan Fasilitas Terhadap Kepuasan Pelanggan Pada Divisi Servis Auto2000 Cirebon 2025-05-28T07:00:58+00:00 Imas Imas imas@plb.ac.id Lulu Sutiyajaya imas@plb.ac.id Pangestu Tirto Santoso imas@plb.ac.id <p><em>This study aims to determine the effect of service quality and facilities partially or simultaneously on customer satisfaction in the Auto2000 Cirebon Service Division, the population in this study is customers who have used services or replacement spare parts at the Auto2000 Cirebon Service workshop and samples taken by 93 respondents. The method in this study uses questionnaires.</em></p> 2025-06-30T00:00:00+00:00 Copyright (c) 2025 EKOBIMA https://jurnal.plb.ac.id/index.php/ekobima/article/view/2514 Pengaruh Current Ratio Terhadap Pertumbuhan Laba Pada PT Surya Citra Media, Tbk 2025-06-30T09:12:35+00:00 Pery Spariyana perysapariyana@gmail.com Rangga Munggaran verrarosyaliaws@gmail.com Muis Wirasujatma verrarosyaliaws@gmail.com <p><em>This study aims to determine how much influence the Current Ratio (CR) has on profit growth at PT Surya Citra Media, Tbk. The variable in this study are Current Ratio (X) and profit growth (Y). The population includes all quarterly financial reports at PT Surya Citra Media and the sample of this studi is quarterly financial reports for the last five years 2018-2022. The techniques used are documentation and literature review. The data analysis techniques used in this study are Simple Regressions Analysis, Normality Test, Heteroscedasticity Test, and Autocracy Test. The result of the studi indicate that the Current Ratio (CR) has no effect on Profit Growth</em></p> 2025-06-30T00:00:00+00:00 Copyright (c) 2025 EKOBIMA https://jurnal.plb.ac.id/index.php/ekobima/article/view/2361 Pengaruh Return On Asset (ROA) Terhadap Harga Saham Pada Perusahaan Retail Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020 2025-05-28T06:53:52+00:00 Helma Lia Lestari helmalialestari09@gmail.com Rama Nugraha Irawan S helmalialestari@gmail.com Yudi Kurniadi helmalialestari@gmail.com <p><em>This study aims to determine and analyze the effect of Return On Assets on stock prices in Retail Companies Listed on the Indonesia Stock Exchange for the 2018 - 2020 period. The population in this research is a company engaged in retail that are listed on the Indonesia Stock Exchange for the 2018-2020 period. The sample in this study was taken using purposive sampling method. A total of 30 company annual reports have been analyzed using simple linear regression analysis. The results showed that Return On Assets had an effect on stock prices.</em></p> 2025-06-30T00:00:00+00:00 Copyright (c) 2025 EKOBIMA https://jurnal.plb.ac.id/index.php/ekobima/article/view/2266 Pengaruh Gaya Kepemimpinan Terhadap Produktivitas Kerja Karyawan Dinas KOPERINDAG Kabupaten Tasikmalaya 2025-02-19T02:34:28+00:00 Vera Cahya Gumilar gumilarveracahya@gmail.com Bayu verrarosyalia@plb.ac.id Verra Rosyalia Widia Sofyan verrarosyalia@plb.ac.id <p><em>The problem in this research is Leadership Style with the aim of finding out the leadership style used by the agency, the productivity achieved by employees the magnitude of the influence.The research method used is a descriptive method of analysis with data collection techniques used: observation, interviews, distribution of questionnaires, literature studies and documentation studies. The population taken was 55 people. Sampling uses a saturated sample or better known as a census because it looks at the total population that can be reached by the author. From the results of data analysis, a simple linear regression equation was obtained Ŷ=39.34 + 0.57X, meaning that the Leadership Style applied by the Tasikmalaya Regency KOPERINDAG Service has a direct relationship with employee work productivity. Where if the leadership style increases once, employee work productivity will increase by 0.57 times. From the results of the correlation test, it was obtained that the value r = 0.50, which means that the leadership style used by the KOPERINDAG Service has a moderate relationship to the work productivity of the employees of the Tasikmalaya Regency KOPERINDAG Service. The results of the determination and non-determination tests show that the influence of leadership style on employee work productivity is 25%, while the remaining 75% is due to other factors. To test the hypothesis proposed, the author uses the t test by comparing the t count with t table.</em></p> 2025-06-30T00:00:00+00:00 Copyright (c) 2025 EKOBIMA