Abstract. The purpose of this study is to determine the influence of entrepreneurial competence and business sustainability to competitive advantage. The research method used is a quantitative method. The population in this study is the culinary SMEs in Cimahi City with the number of samples of 50 respondents. The sampling technique used is purposive sampling. Data retrieval technique used is a questionnaire by using Likert instrument measuring scale. Data analysis technique used is Partial Least Square- Structural Equation Modeling. The results showed that there is a positive influence of entrepreneurial competence variables and business continuity to the competitive advantage of business in the field of culinary in the City of Cimahi Keywords: Business Continuity; Competitive Advantages; Entrepreneurship Competencies  Abstrak. Tujuan penelitian ini adalah untuk mengetahui pengaruh kompetensi kewirausahaan dan kelanggengan usaha terhadap keunggulan bersaing. Metode penelitian yang digunakan adalah metode kuantitatif. Populasi dalam penelitian ini adalah pelaku UMKM kuliner di Kota Cimahi dengan jumlah sampel sebanyak 50 orang responden. Teknik sampling yang digunakan adalah sampling purposive. Teknik penarikan data yang digunakan adalah kuesioner dengan menggunakan skala ukur instrumen likert. Teknik analisis data yang digunakan adalah Partial Least Square- Structural Equation Modeling. Hasil penelitian menunjukan bahwa terdapat pengaruh positif variabel kompetensi kewirausahaan dan kelanggengan usaha terhadap keunggulan bersaing usaha di bidang kuliner di Kota Cimahi  Kata Kunci: Kelanggengan Usaha; Keunggulan Bersaing; Kompetensi Kewirausahaan

This study aims to determine the effect of tax knowledge and perception of justice to compliance of taxpayer pp 46 year 2013 registered at tax office Subang and to determine the influence of knowledge taxation and perception of justice to compliance of taxpayer pp 46 year 2013 registered at tax office Subang through trust variables. This research uses quantitative descriptive method by using primary data. Data collection technique is by questionnaire. The population in this study is all taxpayers entrepreneurs included into PP 46 year 2013 registered at� Tax Office� Subang, and samples in this study as many as 100 respondents. Hypothesis testing using Structural Equation Modeling (SEM) analysis. The results of this study indicate that tax knowledge have an effect on taxpayer compliance, and perception of justice have an effect on taxpayer compliance, whereas trust does not mediate the influence of tax knowledge on compliance and perception of justice toward compliance.Keywords: Tax Knowledge, Perception of Justice, Trust, Tax Compliance

No abstract

Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, net profit margin, debt to equity ratio, kepemilikan manajerial, dan reputasi auditor terhadap praktik perataan laba (Income Smoothing) (studi kasus pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia tahun 2011-2014). Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2011 sampai 2014. Teknik pemilihan sampel menggunakan teknik purposive sampling, sehingga diperoleh sampel yang sesuai kriteria sebanyak 30 perusahaan. pengujian yang dilakukan dalam penelitian ini menggunakan uji regresi linier berganda yaitu meliputi uji statistik deskriptif, uji asumsi klasik, uji t, uji F dan koefisien determinasi (R 2 ) sedangkan untuk analisis data menggunakan program SPSS Versi 22. Hasil penelitian ini menunjukan bahwa secara parsial net profit margin, dan reputasi auditor berpengaruh positif signifikan terhadap praktik perataan laba. Sedangkan ukuran perusahaan, debt to equity ratio, dan kepemilikan manajerial tidak berpengaruh terhadap praktik perataan laba. Secara simultan ukuran perusahaan, net profit margin, debt to equity ratio, kepemilikan manajerial, dan reputasi auditor berpengaruh signifikan terhadap praktik perataan laba

The purpose of this research is to determine the effect of fraud triangle (academic pressure, opportunity of cheating and rationalization of cheating) to have positive effect on the behavior of academic cheating with the perception of accounting ethics as a moderating variable on STIE Sutaatmadja Subang accounting students. The population in this study were students of accounting department of STIE Sutaatmadja Subang generetions 2014, 2015, 2016 and 2017 as many as 215 students. To determinate the size of the sample using slovin formula and the result is 140 sample students. Sample selection technique using probability sampling while for sampling in this study is using simple random sampling. The dependent variable of behavior of academic cheating. The independent variables are academic pressure, opportunity of cheating and rationalization of cheating. And one moderating variable of perception of accounting ethics. The methods of data analysis is using descriptive statistic and inferential statistic. The result showed that academic pressure had a significant negative effect on behavior toward academic cheating, opportunity of cheating and rationalization of cheating had a significant positive effect on the behavior of academic cheating and the perception of accounting ethics did not moderate academic pressure, opportunity of cheating and rationalization of cheating on behavior of academic cheating.

This study aims to determine the effect of financial Literacy, Life style, Locus of control and demographics on the consumption behavior of millennial generation in the city of Subang. Consumptive behavior is an action that prioritizes desires rather than needs, therefore consumption activities are actions taken to meet needs, if consumption is excessive, a consumptive behavior will occur.This research was conducted to the millennial generation in the city of Subang, aged 20 - 35 years in 2020. The method used in this study is a quantitative method. The number of samples in this study were 200 people, sampling using nonprobability sampling techniques with a purposive sampling approach. The data analysis technique used in this study is multiple linear regression analysis. The results of this study conclude that simultaneous financial literacy, life style, locus of control, and demographics influence the consumptive behavior of millennials in Subang City, Whereas according to the results of the hypothesis partially financial literacy variables, life style, positive and significant influence on consumptive behavior of millennial generation in Subang, locus of control variables have a negative and significant effect on consumptive behavior of millennial generation in Subang, while demographic variables (gender), and demographic (income) does not affect the consumption behavior of millennial generation in the city of Subang.

Traditional assumption, which has been adopted in education, will be difficult to produce highly qualified graduates. A big mistake if student achievement is measured only by the ability of IQ in the form of mathematics and language. A great misconceptions if student achievement is only measured by the ability of IQ (Intelligence Quotient); mathematics and language.

Abstract.Livestock products, especially cow's milk, have related constraints that are easily damaged so that they require more handling. Especially in cold supply chains and transportation speeds. Problems in the food product supply chain, namely the value received by each member (suppliers, manufacturers and distributors) are still not balanced, especially at the upstream level, especially breeders, which is the starting point of the supply chain, obtaining low value. This indicates that the performance of the supply chain of cow's milk products is still low, but it should be noted also the competitive advantages that run the supply chain activities. This study wants to know the effect of supply chain integration on competitive advantage through supply chain performance. This research is quantitative research using the partial least square (PLS-SEM) method. The population in this study is cattle ranchers in West Bandung Regency The results of this study can explain the competitive advantages that are influenced by supply chain integration through supply chain performance.Keyword. stock products, supply chain, competitive advantage  Abstrak.Produk peternakan khususnya susu sapi memiliki kendala terkait mudah rusak, sehingga memerlukan penanganan yang lebih. khususnya dalam rantai pasokan dingin dan kecepatan transportasi. Masalah dalam rantai pasokan produk pangan yaitu nilaiyang diterima masing – masing anggota (supplier, manufaktur dan distributor)  masih belum seimbang terutama di tingkat upstream khususnya peternak yang menjadi titik awal dari rantai pasokan memperoleh value yang rendah. Hal ini mengindikasikan  akan kinerja rantai pasokan produk susu sapi masih rendah, tetapi perlu diperhatikan juga Keunggulan kompetitif yang menjalankan aktivitas rantai pasokan tersebut. Kajian ini ingin mengetahui pengaruh integrasi rantai pasokan terhadap keunggulan bersaing melalui kinerja rantai pasokan. Penelitian ini bersifat penelitian kuantitatif dengan menggunakan metode partial least square (PLS-SEM). Populasi pada penelitian ini yaitu peternak sapi di di Kabupaten Bandung Barat Hasil dari penelitian ini dapat menjelaskan keunggulan bersaing yang dipengaruhi integrasi rantai pasokan melalui kinerja rantai pasokan.Kata Kunci. produk peternakan, rantai pasokan, keunggulan bersaing