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> en-US <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> jumper@unper.ac.id (Suci Putri Lestari, M.M) laraspratiwi@unper.ac.id (Laras Partiwi) Thu, 21 Nov 2024 00:00:00 +0000 OJS 3.2.1.4 http://blogs.law.harvard.edu/tech/rss 60 PENGARUH LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA TASIKMALAYA https://e-journal.unper.ac.id/index.php/JUMPER/article/view/2031 <p><em>This study examines the effect of the work environment on employee performance at the Regional Tax and Retribution Management Agency in Tasikmalaya City. A descriptive method with a quantitative approach was used, gathering data through interviews and questionnaires. Data analysis included validity testing via item analysis and product moment formula, reliability with Cronbach's Alpha, correlation coefficient, t-test, simple linear regression, F-test, and coefficient of determination. Results showed a very low correlation (-0.185) between the work environment (X) and employee performance (Y), which was not statistically significant. Regression analysis indicated that the work environment’s effect on performance is minor, as shown by Fcount &lt; Ftable (1.50 &lt; 3.96). The determination coefficient (Kd) was 34.22%, suggesting that 65.78% of employee performance is influenced by other factors</em><em>.</em></p> <p><em> </em></p> <p><em>Keywords: Work Environment and Employee Performance</em></p> <p><em> </em></p> <p> </p> Yudi Setia Rachmanda, Muhamad Zulfikar Bintang Satrio, Aldy Agustian, Dede Riswandi Copyright (c) 2024 Yudi Setia Rachmanda, Muhamad Zulfikar Bintang Satrio, Aldy Agustian, Dede Riswandi https://creativecommons.org/licenses/by-nc-sa/4.0 https://e-journal.unper.ac.id/index.php/JUMPER/article/view/2031 Thu, 21 Nov 2024 00:00:00 +0000 Dampak Pendapatan Usaha dan Biaya Operasional Terhadap Laba Bersih PT. Ciputra Development Tbk (2019-2023) : Analisis Kinerja Keuangan Perusahaan https://e-journal.unper.ac.id/index.php/JUMPER/article/view/2032 <p>Tujuan penelitian ini adalah untuk mengetahui pengaruh pendapatan usaha dan biaya operasional terhadap laba bersih PT. Ciputra Development Tbk periode 2019-2023. Metode yang digunakan adalah penelitian kuantitatif berdasarkan hubungan sebab akibat. Data penelitian merupakan data sekunder yang diperoleh dari laporan keuangan tahunan PT. Ciputra Development Tbk periode 2019-2023 diunduh dari situs resmi Bursa Efek Indonesia (BEI). Teknik analisis data meliputi uji regresi berganda, uji F, uji koefisien determinasi, dan uji T dan diolah menggunakan software SPSS versi 26. Studi ini menemukan bahwa terdapat variasi dalam dampak pendapatan bisnis dan beban operasional terhadap laba bersih pada periode tersebut.</p> Dheri Febiyani, Nurherawati Hera, Gina Agustina, Rizky Ridwan Copyright (c) 2024 Dheri Febiyani, Nurherawati Hera, Gina Agustina, Rizky Ridwan https://creativecommons.org/licenses/by-nc-sa/4.0 https://e-journal.unper.ac.id/index.php/JUMPER/article/view/2032 Thu, 21 Nov 2024 00:00:00 +0000 LITERASI ZAKAT DAN INTENSI MEMBAYAR ZAKAT HARTA: UPAYA MENDUKUNG PROGRAM SUSTAINABLE DEVELOPMENT GOALS (SDGS) https://e-journal.unper.ac.id/index.php/JUMPER/article/view/2015 <p><em>The purpose of this research is to identify the effect of zakat literacy (basic knowledge of zakat and advanced knowledge of zakat) on the&nbsp;intention of MSMEs (muslimpreneurs) to pay zakat in Java. This research used a quantitative method by survey design. The sample is 87 MSMEs (muslimpreneur). The data analysis used multiple analysis regression by SPSS 26. the results were basic knowledge and advanced knowledge of zakat had a significant effect on intention to pay zakat, and zakat literacy had a significant effect on intention to pay zakat. The contribution of this research is practical as a measure to assess the extent of zakat literacy in MSME actors. The theoretical contribution can enrich the relationship between zakat literacy proxied with basic and advanced knowledge and the intention to pay zakat through the theory of planned behavior in MSME (muslimpreneur) in Java. This research is limited to the number of samples and the wide and even distribution of samples.</em></p> Gista Rismayani, Agung Praptapa, Eliada Herwiyanti, Puji Lestari Copyright (c) 2024 Gista Rismayani, Agung Praptapa, Eliada Herwiyanti, Puji Lestari https://creativecommons.org/licenses/by-nc-sa/4.0 https://e-journal.unper.ac.id/index.php/JUMPER/article/view/2015 Thu, 21 Nov 2024 00:00:00 +0000 Implementasi Agrotechnopreneurship Pada Petani Tanaman Pangan Sebagai Upaya Peningkatan Pendapatan Daerah https://e-journal.unper.ac.id/index.php/JUMPER/article/view/2033 <p>Penelitian ini bertujuan untuk mengetahui efektifitas implementasi agrotechnopreneurship pada petani tanaman pangan sebagai upaya peningkatan pendapatan daerah di desa Gunungsari Kecamatan Sukaratu Kabupaten Tasikmalaya. Metode analisis data yang digunakan di dalam penelitian ini adalah Uji beda rata-rata menggunakan rumus Uji <em>t </em>(<em>Paired samples test</em>). Metode deskriptif dan penentuan sampel dilakukan dengan metode <em>Nonpropability Sampling </em>yang ditentukan secara <em>Purposive Sampling</em>. Data yang dikumpulkan dalam penelitian ini adalah data primer dan data sekunder. Hasil penelitian menunjukkan bahwa (1) terdapat perbedaan produktivitas dan pendapatan yang signifikan pada petani tanaman pangan sebelum dan sesudah menggunakan teknologi pengusir hama. (2) Implementasi <em>agrotechnopreneurship </em><em>&nbsp;</em>cukup efektif dan efisien dapat &nbsp;menekan biaya produksi, menambah jumlah hasil produksi sehingga dapat meningkatkan pendapatan petani di Kelompok Tani Sarimukti. Selain itu Dengan melihat anggaran penerimaan Pendapatan Asli Daerah (PAD) dari sektor pertanian setelah penggunaan teknologi, prediksi Pendapatan Asli Daerah (PAD) tahun 2023 dengan menggunakan analisis <em>Trend (Least Square Methode) </em>diketahui bahwa PAD dari sektor pertanian mengalami peningkatan sebesar 1,04% dari tahun sebelumnya.</p> <p><em>&nbsp;</em></p> <p><em>Keywords </em>: <em>Agrotechnopreneurship,</em> pertanian, pendapatan daerah</p> Rina Madyasari, Alfin Nur Arifah, Retno Dyah Pekerti Copyright (c) 2024 Rina Madyasari, Alfin Nur Arifah, Retno Dyah Pekerti https://creativecommons.org/licenses/by-nc-sa/4.0 https://e-journal.unper.ac.id/index.php/JUMPER/article/view/2033 Thu, 21 Nov 2024 00:00:00 +0000 Analyzing the Effect of Product Completeness in marketing https://e-journal.unper.ac.id/index.php/JUMPER/article/view/1521 <p><em>This study aims to find out an empirical of: 1) Completeness of products at Mega Baja Iron Shop Tasikmalaya. 2) Purchasing decisions at Mega Baja Iron Shop Tasikmalaya.&nbsp; 3) The Effect of Product Completeness on Purchasing Decisions at Mega Baja Iron Shop Tasikmalaya.The research method used in this study is a descriptive method with a quantitative approach.&nbsp; Responden in the study was 96 people. The results of this study show that: 1) The interpretation of product completeness at Mega Baja Iron Shop Tasikmalaya is considered good. 2) The interpretation of the interpretation of the purchasing decision at Mega Baja Iron Shop Tasikmalaya considered very good. 3) Product completeness affects purchasing decisions at Mega Baja Iron Shop Tasikmalaya</em></p> lati sari dewi Copyright (c) 2024 lati sari dewi https://creativecommons.org/licenses/by-nc-sa/4.0 https://e-journal.unper.ac.id/index.php/JUMPER/article/view/1521 Thu, 21 Nov 2024 00:00:00 +0000 The IMPACT OF 12% TAX INCREASE ON UNEMPLOYMENT RATE AND ECONOMIC GROWTH: A MACROECONOMIC ANALYSIS OF INDONESIA https://e-journal.unper.ac.id/index.php/JUMPER/article/view/1947 <p><em>The 12% increase in the Value Added Tax (VAT) rate in Indonesia raises concerns about its impact on the unemployment rate and economic growth. This article analyzes the implications of this fiscal policy using a macroeconomic approach and systematic literature review method. The process of coding and visualizing the research results uses Atlas.ti software. The findings suggest that the tax increase has the potential to burden firms, which could lead to a reduction in labor force and increase unemployment, especially in sectors that depend on people's purchasing power. In this situation, higher inflation could erode purchasing power, reduce demand for goods and services, and slow overall economic growth. This research suggests that an increase in unemployment will have a wider negative impact on the economy, as the informal sector tends to be more vulnerable to these fluctuations. </em></p> <p><strong><em>Keywords: Value Added Tax (VAT), Increase in VAT rate, Unemployment, Economic growth, Macroeconomic approach.</em></strong></p> Rahmanita Maulidya, Nuraini Asriati Copyright (c) 2024 Rahmanita Maulidya, Nuraini Asriati https://creativecommons.org/licenses/by-nc-sa/4.0 https://e-journal.unper.ac.id/index.php/JUMPER/article/view/1947 Tue, 24 Dec 2024 00:00:00 +0000 Pengaruh Thrift Shop Dan Dampaknya Terhadap Perekonomian Indonesia https://e-journal.unper.ac.id/index.php/JUMPER/article/view/2037 <p><em>This study aims to determine the effect of thrift shop on the indonesian economy. Thrift shop is an activity or method of shopping that aims to save and so that the costs incurred for shopping out are as minimal as possible. The sample of this research was 189 accounting students and data collection used a questionnaire. This method of research uses a quantitative descriptive approach. There are two variables, namely the independent variable (thrift shop) and the dependent variable (indonesian economy). The results showed there was a significant relationship between the thrift shop and the indonesian economy. </em></p> Alfin Nur Arifah, Rizky Ridwan, Taupik Akbar, Adi Muhamad Nur Ihsan, Sinta Nurjanah Copyright (c) 2024 Alfin Nur Arifah, Rizky Ridwan, Taupik Akbar, Adi Muhamad Nur Ihsan, Sinta Nurjanah https://creativecommons.org/licenses/by-nc-sa/4.0 https://e-journal.unper.ac.id/index.php/JUMPER/article/view/2037 Mon, 02 Dec 2024 00:00:00 +0000 Kajian Literatur Strategi Pengelolaan Human Resources Dalam Upaya Meningkatkan Kinerja Dan Motivasi Karyawan Melalui Balanced Scorecard https://e-journal.unper.ac.id/index.php/JUMPER/article/view/2005 <p>This study aims to examine the strategy of human resource management (HR) through the implementation<br>of the Balanced Scorecard (BSC) in an effort to improve employee performance and motivation. The<br>Balanced Scorecard consists of four main perspectives, namely financial, customer, internal business<br>processes, and learning and growth. Through a literature review, it was found that the implementation of<br>BSC in HR management can improve employee performance by providing a more transparent and<br>integrated assessment system, and facilitating competency development through continuous learning<br>growth. HR through the Scorecard can also help control the cost of creating company value, assess HR<br>contributions to strategy implementation, and support organizational change and formation. In addition,<br>BSC has also proven effective in increasing employee motivation by creating a fair evaluation system and<br>encouraging innovation. However, challenges such as resistance to change also need to be anticipated.<br>Overall, the implementation of BSC in HR management has great potential to support long-term<br>achievements through more effective and structured HR management.</p> Aca Hasya Febrianty, Nuraini Asriati Copyright (c) 2024 Aca Hasya Febrianty, Nuraini Asriati https://creativecommons.org/licenses/by-nc-sa/4.0 https://e-journal.unper.ac.id/index.php/JUMPER/article/view/2005 Mon, 30 Dec 2024 00:00:00 +0000 Kajian Dampak Penerapan Pendidikan Kewirausahaan dan Edupreneurship kepada Peserta Didik Tingkat SMA Sederajat https://e-journal.unper.ac.id/index.php/JUMPER/article/view/2051 <p><em>Indonesia is an archipelagic country with a lot of potential that can be developed. Ironically, with all the natural wealth it possesses, it has yet to produce anything meaningful, especially for the advancement of the economic sector. Unfortunately, that progress has not been felt evenly by the Indonesian people. A study conducted by the International Institute for Management Development (IMD) states that Indonesia still has significant deficiencies in investment levels and talent development. This is also considered one of the reasons for the lack of competitiveness of human resources in Indonesia. Schools, as educational institutions, are required to provide education that can enhance the quality of their graduates so that they can become high-quality future employees. The method in the research uses a systematic literature review, which involves a systematic literature review aimed at collecting secondary data in the form of scientific works, journals, and other relevant sources. The research results show that edupreneurship is important to implement because it has a positive impact on the development of students, particularly their skills as entrepreneurs. The development includes progress in activity, enthusiasm in participating in learning activities, and presenting innovative and creative ideas in entrepreneurship. Students also experience an increase in self-confidence, followed by the emergence of task- and result-oriented skills, a willingness to take risks, and the development of leadership qualities in students.</em></p> GREDY HENGRAWI HARIANTO Copyright (c) 2025 GREDY HENGRAWI HARIANTO https://creativecommons.org/licenses/by-nc-sa/4.0 https://e-journal.unper.ac.id/index.php/JUMPER/article/view/2051 Thu, 02 Jan 2025 00:00:00 +0000 Pengaruh Pengalaman Pelanggan Herbalife Ciamis Pada Pembelian Ulang https://e-journal.unper.ac.id/index.php/JUMPER/article/view/2080 <p>How customer experience influences repeat purchases of Herbalife Ciamis is the subject of this research. This research used a quantitative descriptive method with 35 respondents. The data used is primary and secondary. Simple regression analysis is used as an analytical tool. The research results show that: 1. Herbalife Ciamis Customer Experience shows a score of 2,215 in the interval 2,058 to 2,450, which is in the very good classification; 2. Repurchase shows a score of 1,258 in the interval 1,176 to 1,400, which is in the very good classification; and 3. The influence of customer experience on repeat purchases at Herbalife Ciamis has a significant influence with a value of 30.4 percent. Apart from that, other factors contribute</p> Sri Nurfatwa, Hendi Sobari Copyright (c) 2025 Sri Nurfatwa, Hendi Sobari https://creativecommons.org/licenses/by-nc-sa/4.0 https://e-journal.unper.ac.id/index.php/JUMPER/article/view/2080 Mon, 06 Jan 2025 00:00:00 +0000