JURNAL EKONOMI PERJUANGAN https://e-journal.unper.ac.id/index.php/JUMPER <ul> <li class="show"><strong>ISSN: <a href="https://issn.brin.go.id/terbit/detail/1567573009">2714-7452</a> (online)</strong></li> <li class="show"><strong>ISSN: <a href="https://issn.brin.go.id/terbit/detail/1567567012">2714-8319</a> (print)</strong></li> <li class="show"><strong>URL: <a href="https://e-journal.unper.ac.id/index.php/JUMPER">https://e-journal.unper.ac.id/index.php/JUMPER</a></strong></li> </ul> <p>Jurnal Ekonomi Perjuangan is a journal which is published by the Research Department of the Universitas Perjuangan Tasikmalaya. Jurnal Ekonomi Perjuangan publishes manuscript articles twice a year (June and December). There are 7 articles each volume. The topics are Financial Accounting, Sharia Accounting, Finance, Accounting Information System, Auditing, Behavioral Accounting, Management Accounting, Taxation, Public Sector Accounting, Operational Management, Human Resources Management, Marketing, Entrepreneurship. Manuscript articles can come from researchers, academics, practitioners, lecturers, students and other accounting observers who are interested in research in the field of accounting.Jurnal Ekonomi Perjuangan ( JUMPER) is a scientific journal published twice a year (Juny and December) by LPPM of Perjuangan University of Tasikmalaya. We accept submission from all over the world, therefore the articles can be either in Bahasa Indonesia or English. All submitted articles shall never be published elsewhere, original and not under consideration for other publications.</p> LP2M Universitas Perjuangan Tasikmalaya en-US JURNAL EKONOMI PERJUANGAN 2714-8319 <p>The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright of the article shall be transferred to Jurnal Ekonomi Perjuangan (JUMPER)</p> <p>This is an open-access journal in accordance with the <a href="https://creativecommons.org/licenses/by-sa/4.0/">Creative Commons Attribution-ShareAlike 4.0 International (CC BY-SA 4.0)</a> license.</p> <p>This permits users to:</p> <p><strong>Share</strong> - copy and redistribute the material in any medium or format</p> <p><strong>Adapt</strong> - remix, transform, and build upon the material for any purpose, even commercially</p> <p>Under the following terms:</p> <p><strong>Attribution</strong> - You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.</p> <p><strong>ShareAlike</strong> - If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.</p> <p><strong>No additional restrictions</strong> - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.</p> PRODUKTIFITAS KERJA SELAMA PANDEMI COVID DENGAN MENERAPKAN WORK FROM HOME BAGI PEKERJA WANITA https://e-journal.unper.ac.id/index.php/JUMPER/article/view/1459 <p><em>This research aims to find out how female employees work productively during the Covid pandemic, when companies implemented work from home for female employees in Tasikmalaya City. Primary data was taken by distributing questionnaires to female employees in the city of Tasikmalaya. The research sample was determined using the Accidental Sampling technique by distributing questionnaires in the form of a Google Form. data were analyzed using the PLS-based Structural Equation Model method. From this research, it is known that the work performance of women who work at home to complete housework tends to decline further due to disruption of the housewife's duties. Where they have to work multitasking, this is aimed at negative results from the relationship between WFH and WLB to increase performance. work whose results are not significant, so WFH is not suitable for married female employees.</em></p> <p><em> </em></p> <p><strong><em>Keywords: work-life balance, achievement, working from home</em></strong></p> Agus Peni Jaelani Arga Sutrisna Suci Putri Lestari Copyright (c) 2024 Agus Peni Jaelani, Arga Sutrisna, Suci Putri Lestari https://creativecommons.org/licenses/by-nc-sa/4.0 2024-05-31 2024-05-31 6 1 1 11 10.36423/jumper.v6i1.1459 MENINGKATKAN MINAT BERWIRAUSAHA PADA PEREMPUAN DI KOTA TASIKMALAYA https://e-journal.unper.ac.id/index.php/JUMPER/article/view/1455 <p><em>This research is based on the potential and opportunities that women can have for entrepreneurship which is useful for developing their business or even building a new business. The aim of this research is as an effort to determine the factors that influence women's interest in entrepreneurship in the city of Tasikmalaya. By conducting this research, it is hoped that we can find out the main factors that can arouse the interest of women in Tasikmalaya City to become entrepreneurs. This research was conducted on women who have not yet started a business or already have a business in the city of Tasikmalaya. survey methods and quantitative approaches, and sampling using sampling techniques. The data source used is primary data, and the data collection technique used is a questionnaire. Hypothesis testing in this research uses SEM-PLS analysis. From the research results, it is known that economic factors most encourage women to become entrepreneurs as a solution to meet their daily needs.</em></p> Rina Nurlinawaty Suci Putri Lestari Copyright (c) 2024 Rina Nurlinawaty, Suci https://creativecommons.org/licenses/by-nc-sa/4.0 2024-05-31 2024-05-31 6 1 12 21 10.36423/jumper.v6i1.1455 ANALISIS PROFITABILITAS UMKM BERBASIS KULINER PRODUK LOKAL DI MASA PERALIHAN PANDEMI MENUJU ENDEMI https://e-journal.unper.ac.id/index.php/JUMPER/article/view/1640 <p>This study aims to analyze the profitability of MSMEs based on local culinary products in the city of Tasikmalaya, especially during pandemic and endemic times, with the aim of seeing whether there are significant differences between the financial performance of MSMEs during pandemic and endemic times. The emergence of the global Covid-19 pandemic outbreak has had an impact on business activities so that it has affected sales levels and has had an impact on company profits. Restrictions on economic activity during the pandemic began to be relaxed during the endemic period.</p> <p>The method used in this study is descriptive and quantitative comparative analysis, with a survey approach where a sample of 55 local culinary-based MSME groups is taken which are considered representative, using a purposive sampling technique, from a population of 545 culinary-based MSME groups in the city of Tasikmalaya. The data analysis tool used in this study was the Wilcoxon signed test.</p> <p>The results of the study show that in general the profitability of MSMEs during the pandemic can still be said to be quite good, although there are several MSMEs that have negative profitability values. In general, the profitability of MSMEs during endemic times can be said to be good, and there are no more MSMEs that have negative profitability values. There is a significant difference between the profitability of MSMEs during pandemic and endemic periods.</p> Rita Tri Yusnita Budhi Wahyu Fitriadi Copyright (c) 2024 Rita Tri Yusnita, Budhi Wahyu Fitriadi https://creativecommons.org/licenses/by-nc-sa/4.0 2024-06-20 2024-06-20 6 1 22 31 10.36423/jumper.v6i1.1640 PENGARUH PROMOSI DAN KUALITAS LAYANAN MIE GACOAN TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN https://e-journal.unper.ac.id/index.php/JUMPER/article/view/1594 <p><em>Customers at Bandung's Mie Gacoan Surya Sumantri were the subjects of this study. The goal of this study is to ascertain the relative and simultaneous effects of service quality and promotion on purchasing decisions at Bandung City's Mie Gacoan Surya Sumantri. Both the associative and descriptive research methods were employed in this study. The unit of analysis in this study is the individual, which is the consumer in Bandung's Mie Gacoan Surya Sumantri. </em><em>There were 60 respondents in the study's sample.Multiple linear regression analysis is the analytical technique employed; the validity and dependability of the research instruments were also examined. The study's findings indicate that the independent variables (promotion and service quality) have a substantial, partial, and simultaneous impact on the dependent variable (purchasing decision).This research implies that in order to innovate about the products being sold or add new products that can be combined with Mie Gacoan &nbsp;products, the entire management team at Mie Gacoan &nbsp;must review the types of content—both images and videos—that are in line with expectations and what consumers want. They must also review product evaluations. </em></p> <p><em>Keywords: Promotion, Service Quality, Purchase Decision</em></p> wala erpurini Yusep Noerdiana Tiara Nurhasanah Tri Handayani Copyright (c) 2024 wala erpurini, Yusep Noerdiana, Tiara Nurhasanah, Tri Handayani https://creativecommons.org/licenses/by-nc-sa/4.0 2024-06-20 2024-06-20 6 1 32 42 10.36423/jumper.v6i1.1594 Pengaruh Ketidakpastian Ekonomi Global Terhadap Inflasi, Kurs, Foreign Direct Investment(Fdi), Harga Emas, Dan Pertumbuhan Ekonomi Di Indonesia https://e-journal.unper.ac.id/index.php/JUMPER/article/view/1649 <p><strong><em>ABSTRACT</em></strong><em>. The aim of this research is to analyze the relationship between uncertain global economic variables and the economy in Indonesia. The research method used is a literature study with a descriptive quantitative approach to analyze secondary data obtained from various reliable sources such as Bank Indonesia (BI), Badan Pusat Statistik (BPS), the International Monetary Fund (IMF), world bank data, and national economic institutions. The research findings indicate that global economic uncertainty has a significant influence on inflation, exchange rates, Foreign Direct Investment (FDI), gold prices, and economic growth in Indonesia. Fluctuations in exchange rates, instability in global financial markets, and other changes in global economic conditions directly affect Indonesia's economic performance. The implications of these findings underscore the importance of domestic economic policies that are responsive to global economic dynamics in maintaining stability and economic growth domestically.</em></p> <p><strong>ABSTRAK</strong>. Tujuan penelitian ini adalah untuk menganalisis hubungan antara variabel-variabel ekonomi global yang tidak pasti dengan perekonomian di Indonesia. Metode penelitian yang digunakan adalah studi literatur dengan pendekatan kuantitatif deskriptif untuk menganalisis data sekunder yang diperoleh dari berbagai sumber terpercaya seperti Bank Indonesia (BI), Badan Pusat Statistik(BPS), <em>International Monetary Fund</em> (IMF), data bank dunia dan lembaga ekonomi nasional. Hasil penelitian menunjukkan bahwa ketidakpastian ekonomi global memiliki pengaruh signifikan terhadap inflasi, kurs, Foreign Direct Investment(FDI), harga emas, dan pertumbuhan ekonomi di Indonesia. Fluktuasi nilai tukar, ketidakstabilan pasar keuangan global, dan perubahan kondisi ekonomi global lainnya secara langsung mempengaruhi kinerja ekonomi Indonesia. Implikasi temuan ini adalah pentingnya kebijakan ekonomi domestik yang responsif terhadap dinamika ekonomi global untuk menjaga stabilitas dan pertumbuhan ekonomi dalam negeri.</p> Aan Ainur Copyright (c) 2024 Aan Ainur https://creativecommons.org/licenses/by-nc-sa/4.0 2024-06-21 2024-06-21 6 1 43 54 PENGARUH KOMITMEN ORGANISASI TERHADAP KINERJA KARYAWAN PADA PT. SINAR NIAGA SEJAHTERA CABANG TASIKMALAYA https://e-journal.unper.ac.id/index.php/JUMPER/article/view/1675 <p><em>The purpose of this study is to: 1). Knowing the organizational commitment at PT. Sinar Niaga Sejahtera Tasikmalaya Branch. 2). Knowing the performance of employees at PT. Sinar Niaga Sejahtera Tasikmalaya Branch. 3). Knowing the influence of organizational commitment to employee performance at PT. Sinar Niaga Sejahtera Tasikmalaya Branch.</em></p> <p><em>The research method used in this study is descriptive and verification methods. Data collection techniques are carried out through field research and literature studies. Data analysis techniques are carried out through the analysis of the Correlation Coefficient to find the value of "r" and analysis of the Coefficient of Determination (KD) to calculate the amount of organizational commitment to employee performance. Whereas to test the hypothesis the "t" test is used.</em></p> <p><em>The results showed that organizational commitment at PT. Sinar Niaga Sejahtera Tasikmalaya Branch belongs to the very good category with a score of 145 upholding tolerance in working and adhering to the norms prevailing in the agency. Employee performance at PT. Sinar Niaga Sejahtera Tasikmalayater Branch includes a very good category with a score of 142 which is supported by an indicator of the quality and quantity of its work. The influence of organizational commitment to employee performance at PT. Sinar Niaga Sejahtera Tasikmalaya Branch is 73.78 and is supported by calculated values (9.633)&gt; t table (2.04), then Ho is rejected and Ha is accepted. This means that organizational commitment has a significant influence on employee performance.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords: Organizational Commitment and Employee Performance</em></strong></p> Yudi Setia Rachmanda Dede Riswandi Aldy Agustian Adi Muhammad Nur Ihsan Copyright (c) 2024 Yudi Setia Rachmanda Yudi Setia Rachmanda, Dede Riswandi, Aldy Agustian, Adi Muhammad Nur Ihsan https://creativecommons.org/licenses/by-nc-sa/4.0 2024-06-21 2024-06-21 6 1 55 63 10.36423/jumper.v6i1.1675 ANALISIS BREAK EVEN POINT SEBAGAI DASAR PERENCANAAN LABA PADA UD. YAPHIN SNACK KARANG BANGUN KECAMATAN SIANTAR KABUPATEN SIMALUNGUN https://e-journal.unper.ac.id/index.php/JUMPER/article/view/1700 <p><strong><em>ABSTRACT</em></strong>. <em>The aims of this study were: 1. To find out the description of the break even point as the basis for planning onion cake profits at UD. Yaphin Snack Karang Bangun, Siantar District, Simalungun Regency. 2. To find out the break even point as a basis for planning onion cake profits at UD. Yaphin Snack is located in Karang Bangun, Siantar District, Simalungun Regency.</em> <em>This research was conducted using qualitative descriptive analysis methods and inductive analysis. The types of data used in this study are qualitative data and quantitative data. Sources of data used in this study are primary and secondary data.</em> <em>The results of this study can be summarized as follows: 1. Fixed costs from 2017 to 2021 have not changed. 2. Raw material costs from 2017 to 2019 have increased 3. Direct labor costs have not increased except for the printing part. 4. Variable costs from 2017 to 2019 have increased. 5. Factory overhead costs from 2017 to 2019 have increased. 6. Production data for 2017 to 2019 has increased. 7. The break even point from 2017 to 2019 has increased. 8. The level of sales margin of safety from 2017 to 2019 has increased, but in 2020 it has decreased.</em></p> Eliza Arshandy Nelly Ervina Liper Siregar Debi Eka Putri Claudia J. Tondang Copyright (c) 2024 Debi Eka Putri Debi Eka, Eliza Arshandy, Nelly Ervina, Liper Siregar, Claudia J. Tondang https://creativecommons.org/licenses/by-nc-sa/4.0 2024-06-28 2024-06-28 6 1 64 77 10.36423/jumper.v6i1.1700 PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR BURSA EFEK INDONESIA https://e-journal.unper.ac.id/index.php/JUMPER/article/view/1725 <p><strong><em>ABSTRACT</em></strong><em>. This study aims to describe and analyze the profitability and firm value of companies in the Sub Sector of Property and Real Estate listed on the Indonesia Stock Exchange. Another objective is to understand the impact of profitability on firm value in this industry context. The research utilizes a literature study method with quantitative secondary data. Data is collected through documentation and analyzed using various techniques such as classic assumption tests, simple linear regression, and hypothesis testing. The results indicate that profitability, measured by Return on Assets, fluctuates and tends to decrease. The firm value, measured by Price to Book Value, also fluctuates but tends to increase. Regression analysis shows that profitability negatively impacts firm value. Hypothesis testing results also confirm a low relationship between profitability and firm value</em></p> Wisang Candra Bintari Julyanthry Yenny Wati Debi Eka Putri Beatrice Chrisna Romaito Sirait Copyright (c) 2024 Wisang Candra Bintari, Julyanthry, Yenny Wati, Debi Eka Putri, Beatrice Chrisna Romaito Sirait https://creativecommons.org/licenses/by-nc-sa/4.0 2024-06-28 2024-06-28 6 1 78 85 10.36423/jumper.v6i1.1725 ANALISIS PENGENDALIAN PERSEDIAAN DENGAN METODE EOQ (Studi Kasus pada Bahan Baku Beras di Warung Sorabi Teh Eneng) https://e-journal.unper.ac.id/index.php/JUMPER/article/view/1674 <p><strong>ABSTRACT</strong></p> <p>This study aims to find out how the implementation of raw material inventory control that has been carried out at Warung Sorabi Teh Eneng, how to apply the EOQ method in controlling raw material inventory at Warung Sorabi Teh Eneng and whether there is a difference between controlling raw material inventory at Warung Sorabi Teh Eneng without apply the EOQ method by applying the EOQ method. The main raw material used by Warung Sorabi Teh Eneng is rice. Warung Sorabi Teh Eneng processes rice into sorabi food. In this research at Warung Sorabi Teh Eneng, it uses interview data collection techniques, library research, and observation. The method applied in this research is the mixed methods method (combination method). The data analysis method applied is using Economic Order Quantity (EOQ), Safety Inventory, Reorder Point and Total Inventory Cost. Based on the results of this study, it is known that by calculating the EOQ method, the company can optimize inventory and can streamline inventory costs. And based on the results of the paired samples t-test, it is stated that there is a real/significant difference between the data results without applying the EOQ method and applying the EOQ method.</p> <p><strong>Keywords: Inventory Control, Economic Order Quantity, Safety Stock, Reorder Point and Total Inventory Cost</strong></p> Della Apriani Arga Sutrisna Depy Muhamad Pauzy Copyright (c) 2024 Della Apriani, , Arga Sutrisna, depy muhamad pauzy https://creativecommons.org/licenses/by-nc-sa/4.0 2024-06-28 2024-06-28 6 1 86 96 10.36423/jumper.v6i1.1674 Systematic Literature Review Sistem Pengendalian Intern Pemerintah dalam Pencegahan Fraud https://e-journal.unper.ac.id/index.php/JUMPER/article/view/1750 <p><em>This research discusses the government's internal control system in fraud prevention. The study shows that the implementation of SPIP (Government Internal Control System) can minimize fraudulent activities and enhance accountability in fund management. The research method used is a Systematic Literature Review focusing on scientific publications related to the topic. The research steps include database identification, keyword selection, article search, selection based on title and abstract, quality evaluation, and data storage. This research provides important insights for practitioners and researchers in efforts to prevent fraud in fund and asset management. The government's internal control system plays a crucial role in preventing fraud in the public sector. Weaknesses in the government's internal control system include resource limitations, conflicts of interest, and lack of commitment from leadership. The impact of fraud in government includes financial losses, decreased public trust, hindered development, negative influence on decision-making, and legal and investigation costs. Effective SPIP implementation and high organizational commitment are essential in preventing fraud. Recommendations for strengthening SPIP include training, professional certification, strengthening internal control systems, information technology, enhancing morality and ethics, strengthening whistleblowing, leadership support, and leadership oversight.</em></p> Rendi Kusuma Natita Amelia Setiawan Hamfri Djajadikerta Copyright (c) 2024 rendi kusuma natita, Amelia Setiawan, Hamfri Djajadikerta https://creativecommons.org/licenses/by-nc-sa/4.0 2024-06-28 2024-06-28 6 1 97 107 10.36423/jumper.v6i1.1750