https://journal.lemlit.org/ojs/index.php/jeme/issue/feed Journal of Economics, Management, and Entrepreneurship 2024-01-30T10:43:47+07:00 Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan. jeme@lemlit.org Open Journal Systems <p>The <strong>Journal of Economics, Management, and Entrepreneurship (JEME), ISSN Online:</strong> <a href="https://issn.brin.go.id/terbit/detail/20231003062140529" target="_blank" rel="noopener">3026-0906</a>, <strong>DOI :</strong> https://doi.org/10.55208/jeme, publishes articles that are closely related to the advancements in economics, management, and entrepreneurship to address the phenomena of the age of the Fifth Industrial Revolution. A better quality of life is the goal of this era's economic transformational advancements, which are fueled by new technologies and have an impact on how the economy is structured as well as society as a whole.</p> <p>The <strong>Journal of Economics, Management, and Entrepreneurship (JEME)</strong> has a specific focus and scope that encompasses various aspects of these fields. It aims to publish articles that contribute to the understanding and advancement of economic theories, management practices, and entrepreneurial endeavors. The journal welcomes research papers, case studies, and theoretical articles that address relevant issues and provide valuable insights into the dynamic nature of the global economy. The <strong>Journal of Economics, Management, and Entrepreneurship (JEME)</strong> is published in English and releases two editions annually in June and December. The <strong>Journal of Economics, Management, and Entrepreneurship (JEME)</strong> will index several quality databases such as <a href="https://garuda.kemdikbud.go.id/journal/view/32858" target="_blank" rel="noopener">Garuda</a>, <a href="https://scholar.google.com/citations?user=4cYAbSAAAAAJ&amp;hl=id" target="_blank" rel="noopener">Google Scholar</a>, Dimensions, <a href="https://search.crossref.org/?from_ui=yes&amp;q=https://doi.org/10.55208/jeme" target="_blank" rel="noopener">Crossref</a>, and other database.</p> https://journal.lemlit.org/ojs/index.php/jeme/article/view/114 Implementation Of ISO 55001 Framework for Waqf Asset Management System 2023-12-20T13:46:48+07:00 Agus Iskandar Darmawan agusiskandar9@gmail.com Dani Rohpandi dani@stmik-mi.ac.id Ikbal Jamaludin ikbal@stmik-mi.ac.id Susanto Susanto susanto@stmik-mi.ac.id <p>The waqf asset management system is essential for maximizing and optimizing the managed assets to achieve the highest and most favorable outcomes. A professional waqf institution in Bandung possesses waqf assets dispersed throughout several regions in Indonesia, and its management has successfully reached the level of optimizing productive waqf. Nevertheless, waqf assets are managed manually, leading to slower and worse management practices. This research aims to address the issue of managing waqf assets by applying ISO 55001 to the waqf asset management system in a selected professional waqf institution in Bandung. The research approach employs descriptive analysis with the Object-Oriented Software Engineering (OOSE) system development process.<br />The results reveal eight functions based on 8 and 9 criteria that should be present in the asset management system according to ISO 55001. The program incorporates these eight functionalities and achieves a System Usability Scale (SUS) score of 84.6, signifying a B grade and outstanding acceptance. The ISO 55001 certification readiness level is 57.14%, as determined by the ISO 55001 Self-assessment conducted by the British Standard Institute (BSI). The researcher utilized Black Box testing to evaluate the program's functionality, and the findings indicate that all operations are functioning as anticipated</p> 2024-01-30T00:00:00+07:00 Copyright (c) 2024 Agus Iskandar Darmawan, Dani Rohpandi, Ikbal Jamaludin, Susanto Susanto https://journal.lemlit.org/ojs/index.php/jeme/article/view/123 The Effect of Cash Turnover and Quick Ratio on Profitability 2024-01-27T11:42:43+07:00 Syania Rosy Surachman syaniarosyy@gmail.com Tri Ningsih tri@stiepas.ac.id <p>The enduring viability of a corporation is intrinsically linked to its primary objective of optimizing financial gains. Attaining this goal is crucial for guaranteeing the company's durability and ongoing prosperity. Within this environment, it is crucial to comprehend the complex interconnection among financial data. This study mainly aims to examine the impact of Cash Turnover and Quick Ratio on Profitability of Multinational Companies Producing Chemicals . from 2019 to 2021.<br />The company's enduring prosperity hinges on efficient financial management, with the primary objective being earnings maximization. To explore this phenomenon in depth, a research method that combines associations and quantitative data is utilized. The data utilized in this investigation are derived from the official website of Multinational Companies Producing Chemicals. and pertains to the period from 2019 to 2021.<br />The research findings provide a detailed comprehension of the interaction between financial variables and Profitability for Multinational Companies Producing Chemicals. Firstly, the study emphasizes Cash Turnover's favorable and substantial impact on Profitability, specifically Return on Assets (ROA). The impact is measured as 46.4%, highlighting the significant contribution that efficient cash turnover makes to improving the company's Profitability. This condition highlights the significance of efficiently managing cash flows to maximize financial performance.<br />Moreover, the study reveals that the Quick Ratio has a substantial and beneficial effect on Profitability (ROA) with a magnitude of 19.3%. The Quick Ratio, a metric that assesses a company's capacity to meet its short-term obligations using its most readily available assets, is significant in determining Profitability. This observation implies that upholding a favorable proportion of liquid assets to immediate liabilities benefits the company's overall Profitability.<br />Moreover, the study examines the collective influence of Cash Turnover and Quick Ratio on Profitability (ROA). The combined impact of these characteristics was determined to be both favorable and statistically significant, totaling 65.8%. This condition highlights the need to consider many financial indicators together to achieve improved Profitability.</p> 2024-01-30T00:00:00+07:00 Copyright (c) 2024 Syania Rosy Surachman, Tri Ningsih https://journal.lemlit.org/ojs/index.php/jeme/article/view/117 Income Tax Calculation Application 21 2023-12-20T14:28:51+07:00 Tazkya Calissa S 20030038@stmik-mi.ac.id Muhammad Syukri syukri@stmik-mi.ac.id Rizal Parghani rizal.parghani@stmik-mi.ac.id Feri Alfiyasin feri@stmik-mi.ac.id <p>According to Law No. 36 of 2008 on Income Tax, Income Tax (PPh) is a tax that individuals and corporations must pay based on the total annual income they receive. Deficiencies in the data management process have been highlighted by researchers, specifically in the calculation of income tax, which still needs to be included in an application. Bandung's production and management firm utilizes semi-computerized methods, specifically Excel, for income tax calculations. However, the company still needs to optimize its current computerized system fully. As a result, both the process of gathering data and calculating income taxes need to be improved in effectiveness and efficiency, resulting in time-consuming procedures for retrieving data.<br />Hence, there is a requirement for application software to facilitate the computation of Income Tax, thereby optimizing activities and operational procedures. Therefore, this study is named "Income Tax Calculation Application (PPh) 21 Case Study PT Dong Kwang IND." It employs an object-oriented development approach, specifically Unified Modeling Language (UML) and Object-Oriented Analysis and Design (OOAD), prioritizing Usecase with the PHP MyAdmin database.</p> 2024-01-30T00:00:00+07:00 Copyright (c) 2024 Tazkya Calissa S, Muhammad Syukri, Rizal Parghani, Feri Alfiyasin https://journal.lemlit.org/ojs/index.php/jeme/article/view/115 PPH 21 Calculation Application Program For Web-Based Employee Payroll 2023-12-20T14:03:09+07:00 Khalimatus Sadiyah khalimatussadiyah010@gmail.com Miranti Andhita miranti@stmik-mi.ac.id Oktavia Oktavia oktavia@stmik-mi.ac.id Nanang Suciyono nanang@stmik-mi.ac.id <div>STMIK Mardira Indonesia now employs a basic system, Microsoft Excel, to manage staff salaries. However, this system needs more integration with a database for storage purposes. Administrators are concerned about the potential risks associated with manually storing data, including a high likelihood of data loss and other issues, such as miscalculations due to incomplete data entry. Furthermore, the lack of a program to compute Income Tax Article 21 (PPH 21), essential information employees require to comprehend the deductions applied to their earned income, is apparent.</div> <div>This study aims to develop a web-based application for calculating employee payroll, explicitly focusing on PPH 21 calculations. The research methodology utilized in this concluding project is descriptive. The system development method employs the Waterfall approach, incorporating Object-Oriented Analysis and Design (OOAD) for the analysis and design of the proposed system. The system design utilizes a web programming language, specifically the CodeIgniter framework, in conjunction with a MySQL database.</div> <div>The research findings indicate that a web-based employee payroll system using the PPH 21 calculation program has been effectively constructed. This technology is available to employees, making it easier to administer payroll and providing employees with information on the amount of PPH 21 deductions.</div> <div>Suggestions for advancing the web-based employee payroll system, including the PPH 21 calculation tool, involve streamlining the system to improve efficiency.</div> <div> </div> 2024-01-30T00:00:00+07:00 Copyright (c) 2024 Khalimatus Sadiyah, Miranti Andhita, Oktavia Oktavia, Nanang Suciyono https://journal.lemlit.org/ojs/index.php/jeme/article/view/118 Web-Based Land and Building Tax Records Information System 2023-12-20T14:30:47+07:00 Yuniarti Yuniarti Yuniarti140601@gmail.com Alia Tri Utami alia@stmik-mi.ac.id Ganjar Nurul F ganjar@stmik-mi.ac.id Adi Suwarno adi.suwarno@stmik-mi.ac.id <p>The property tax registration process in One of The Regions in Bandung is carried out manually, resulting in the reliance on books and archiving in cabinets for information registration. The PBB registration process also includes inputting and reporting information through personal calls made via social media chat. This process especially demands citizens to physically visit the village without possessing an official letter when they receive a call. The absence of written proof when contacting the inhabitants causes them to feel anxious and uncertain, resulting in physical fatigue for the village staff. The Property Tax registration information system can oversee the data recording process for all system users (administrators, operators, visitors), including data recording, biodata recording, village services, and calling operations. Furthermore, residents can access and examine this information system via the Internet, enabling efficient monitoring and viewing of relevant data.</p> 2024-01-30T00:00:00+07:00 Copyright (c) 2024 Yuniarti Yuniarti, Alia Tri Utami, Ganjar Nurul F, Adi Suwarno