MANABIS: Jurnal Manajemen dan Bisnis 2023-06-30T14:40:30+00:00 Supriadi Siagian, SE., M.Si Open Journal Systems <table style="height: 50px; vertical-align: middle; border-bottom: 3px solid #ffffff; background-color: #cbcbcb; width: 100%; border: 0px solid black; box-shadow: 1px 1px 5px 2px;" border="0" width="100%" rules="none"> <tbody> <tr> <td width="170" height="100"><img src="" alt="" width="1000" height="1415" /></td> <td> <table class="data" border="0" width="100%"> <tbody> <tr valign="top"> <td width="30%"><strong>Journal Title</strong></td> <td>:</td> <td width="70%">MANABIS</td> </tr> <tr valign="top"> <td width="30%"><strong>Subjects</strong></td> <td>:</td> <td width="70%">Jurnal Manajemen dan Bisnis</td> </tr> <tr valign="top"> <td width="30%"><strong>Language</strong></td> <td>:</td> <td width="70%">Indonesia and English</td> </tr> <tr valign="top"> <td width="30%"><strong>ISSN</strong></td> <td>:</td> <td width="70%">2829-2103 (Electronic Media)</td> </tr> <tr valign="top"> <td width="30%"><strong>Frequency</strong></td> <td>:</td> <td width="70%">4 issues per year (March, June, September and December)</td> </tr> <tr valign="top"> <td width="30%"><strong>Publisher </strong></td> <td>:</td> <td width="70%">Yayasan Pendidikan Penelitian Pengabdian Algero</td> </tr> <tr valign="top"> <td width="30%"><strong>Editor-in-chief</strong></td> <td>:</td> <td width="70%">Supriadi Siagian, SE., M.Si</td> </tr> <tr valign="top"> <td width="30%"><strong>Email</strong></td> <td>:</td> <td width="70%"></td> </tr> <tr valign="top"> <td width="30%"><strong>DOI </strong></td> <td>:</td> <td width="70%"><a href=""><span style="color: #000000;"></span></a></td> </tr> <tr valign="top"> <td width="30%"><strong>Citation Analysis</strong> </td> <td>:</td> <td width="70%"><a href=";hl=id&amp;authuser=1" target="_blank" rel="noopener"><span style="color: #000000;">Google Scholar</span></a></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <p align="justify"><strong>MANABIS (Jurnal Manajemen dan Bisnis) </strong>adalah kumpulan jurnal, artikel, ide, konsep, teori dan hasil penelitian dari berbagai bidang yang berkaitan dengan lingkup Manajemen Pemaaran, Manajemen Keuangan, Manajemen Sumber Daya Manusia, Manajemen Bisnis, Manajemen Strategi dan Kewirausahaan. </p> <p align="justify"><strong>MANABIS (Jurnal Manajemen dan Bisnis)</strong> diterbitkan oleh Yayasan Pendidikan Penelitian Pengabdian Algero dengan periode penerbitan 4 (empat) kali dalam setahun yaitu Bulan Maret, Juni, September dan Desember. Tujuan dari Jurnal Manajemen dan Bisnis (ManaBis) adalah untuk memfasilitasi para Ilmuwan, Peneliti maupun Praktisi agar dapat menyebar luaskan hasil penelitian yang mengedepankan kebaruan yang memberikan kontribusi bagi pengembangan ilmu pengetahuan dibidang manajemen dan bisnis. Artikel dapat ditulis dalam bahasa Indonesia atau bahasa Inggris.</p> PENGARUH PEMAHAMAN WAJIB PAJAK, KUALITAS PELAYANAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA CIKARANG SELATAN 2023-06-16T11:29:59+00:00 Uswatun Fadillah Marpaung Suhono Suparno Nahruddien Akbar.M <p><em>This study aims to examine and analyze the Effect of Taxpayer Understanding, Tax Service Quality and Tax Sanctions on Individual Taxpayer Compliance. The population in this study is individual taxpayers registered with KPP Pratama Cikarang Selatan. The determination of the number of samples in this study used the Slovin formula with a percentage error rate of 10%. with the number of samples used as many as 100 samples. The type of research applied to research is quantitative research through a descriptive approach. The data in this study uses primary data in the form of questionnaire distribution to individual taxpayers registered at KPP Pratama Cikarang Selatan who have income both employees / employees and entrepreneurs using Google forms that will be processed using the SPPS Version 25 program. The analytical methods used in this study are data quality test, classical assumption test, hypothesis test and multiple linear regression analysis. The results of this study show that Taxpayer Understanding, Tax Service Quality and Tax Sanctions simultaneously affect Individual Taxpayer Compliance. Viewed partially, Taxpayer Understanding and Tax Sanctions affect Individual Taxpayer Compliance. however, the Quality of Tax Services does not affect the Compliance of Individual Taxpayers. Thus, the better the understanding of taxpayers and tax sanctions will increase the compliance of individual taxpayers at the South Cikarang Pratama Tax Service Office, while the quality of tax services has not been able to fully improve the compliance of individual taxpayers</em></p> 2023-06-30T00:00:00+00:00 Copyright (c) 2023 Uswatun Fadillah Marpaung, Suhono, Suparno, Nahruddien Akbar.M ANALISIS PENERAPAN COST OF QUALITY UNTUK MENINGKATKAN KUALITAS PRODUK PADA PERUSAHAAN HUMBLE PROJECT TASIKMALAYA 2023-06-09T13:58:41+00:00 Aceng Febi <p><em>Quality products can be achieved by the company must always monitor and improve the quality of its products. Costs incurred in relation to efforts to improve product quality are called quality costs. The purpose of this study was to determine the application of the cost of quality or the cost of quality to improve product quality. This research was conducted at the Humble Project, which is a company engaged in the clothing industry. The method used by the author is descriptive qualitative method. The data sources used are primary and secondary data sources. The data collection technique uses purposive sampling. The results of the study show that from the components taken, it can be concluded that the Humble Project has implemented quality costs but needs to maximize the Cost of Quality or Quality Costs in the business being carried out</em></p> 2023-06-30T00:00:00+00:00 Copyright (c) 2023 Aceng Febi PENGARUH PENERAPAN SISTEM MANAJEMEN SUMBER DAYA PERUSAHAAN (ERP) DALAM MENINGKATKAN KINERJA MANAJEMEN RANTAI PASOK (SCM) PT NESTLE INDONESIA 2023-05-20T02:49:16+00:00 Verliana Elzagi Anjela Rini Febiana Estin Rose Eviyani Fernanda Yeronica Melissa Hellena Risvi Wisnu Yuwono Fitriana Aidnilla Sinambela <p><em>The development of information technology has enabled companies to simplify their business processes, face challenges and meet customer demands. ERP is one of the information technologies commonly used by companies. In order for a business to compete with its competitors, strong performance is needed which is supported by supply chain management by operating as efficiently as possible with the help of information technology. The Nestlé company is an important component of the corporation and global food supply as the world's largest food producer. Nestlé companies implement various types of information technology tools in SCM, such as ERP systems to help manage their supply chain. Nestle has developed an ERP system based on SAP, which helps improve its business processes and achieve competitive advantage in the industry and significantly improves Nestle's supply chain management performance by increasing efficiency, reducing operational costs and improving product quality</em></p> 2023-06-30T00:00:00+00:00 Copyright (c) 2023 Verliana Elzagi, Anjela Rini Febiana, Estin Rose Eviyani, Fernanda Yeronica, Melissa, Hellena Risvi, Wisnu Yuwono, Fitriana Aidnilla Sinambela ANALISIS HUBUNGAN ANTARA DIGITAL ENTREPRENEURSHIP, MARKETING MIX DAN TAM, TERHADAP KINERJA PEMASARAN BUMDES NERANG JAYA 2023-04-02T11:51:46+00:00 Zakaria Fikri Ratih Hesty Utami Qristin Violinda <p>This research is motivated by the performance of BUMDES marketing during the 4.0 revolution, entering the era of modern development of digital information and communication technology, especially the internet, which seems to be a primary human need and is almost involved in daily activities. In today's all-digital situation, the right promotion strategy is needed to increase sales. The purpose of this study was to determine the effect of digital entrepreneurship, marketing mix and technology acceptance models on the marketing performance of BUMDES Nerang Jaya. The quantitative method used is a technique of collecting, processing, simplifying, presenting and analyzing data in order to provide an overview of an event through the distribution of questionnaires which are carried out and expressed in the form of numbers, so that they can be measured and calculated. The number of samples used were 95 respondents. This study uses the SmartPLS 3.0 program to process data</p> 2023-06-30T00:00:00+00:00 Copyright (c) 2023 Zakaria Fikri, Ratih Hesty Utami, Qristin Violinda PENERAPAN MANAJEMEN KEUANGAN SEKOLAH DI SMP NEGERI 1 BAJENG KABUPATEN GOWA 2023-06-30T06:51:40+00:00 Nurul Fadilah M. Ikhwan Maulana Haeruddin Nurman <p><em>This study aims to determine the mechanism for implementing school financial management at SMP Negeri 1 Bajeng, Gowa Regency. The type of research used in this research is descriptive qualitative with data collection methods through observation, interviews and documentation studies. The data management and data analysis techniques used are data reduction, data presentation and drawing conclusions. The results of this study indicate that the implementation of educational financial management at SMP Negeri 1 Bajeng, Gowa Regency can be carried out in a controlled and effective manner, especially in terms of financial allocation. Although in practice there are still some obstacles experienced by the school. The school education financial management system is implemented with reference to the preparation of the RKAM. The mechanism for implementing educational financial management at SMP Negeri 1 Bajeng includes financial planning, and auditing and financial accountability. With the creation of the RKAM that has been produced by the school during the annual work meeting, this is very helpful and supports the school in achieving the maximum success of each implementation of educational operational activities. The ability of human resources owned by SMP Negeri 1 Bajeng is a supporting factor for the school in overcoming obstacles that occur due to existing financial conditions with priority and unexpected financial expenditures/allocations</em></p> <p>&nbsp;</p> 2023-06-30T00:00:00+00:00 Copyright (c) 2023 Nurul Fadilah, M. Ikhwan Maulana Haeruddin, Nurman