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Journal : Jurnal Bisnis dan Pembangunan

Kajian Distribusi Pemasaran dan Harga Pokok Produksi Karet Rakyat di Kalimantan Selatan M. Nordiansyah; Kadir Kadir; Doni Stiadi
JURNAL BISNIS DAN PEMBANGUNAN Vol 7, No 2 (2018): JULI 2018
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (779.076 KB) | DOI: 10.20527/jbp.v7i2.5718

Abstract

This research was conducted to study on marketing distribution and analyze cost of rubber production in South Kalimantan Province. The research focused to farmers in Balangan Regency.Research showed that the marketing distribution of rubber from farmers to factories went through several stages. The rubber is sold by farmers to small collectors, small collectors sell to large collectors, large collectors sell rubber to the factory. Farmers have not calculated the cost of production of rubber. The selling price does not consider the cost, it based on the market price. Farmers still sell the rubber to the collectors, when the price decrease. Cost calculation analysis is needed to find out how the actual costs incurred by farmers in an effort to produce rubber. So it is known how much is actually a decent price for farmers to sell rubber. During 2017, the selling price of rubber decreased, below the cost of production at the farmer. Keywords: Cost of product, Rubber, Production
Efektivitas Pemungutan dan Strategi Pengembangan Pajak Hotel dan Restoran di Kabupaten Kotabaru Kadir Kadir; Doni Stiadi
JURNAL BISNIS DAN PEMBANGUNAN Vol 6, No 1 (2017): Januari 2017
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jbp.v6i1.2769

Abstract

The purpose of this study to synchronize between the potential to planning. The purpose in particular is to calculate and analyze the potential of the hotel and restaurant tax, calculate and analyze the effectiveness of tax collection of hotels and restaurants, and deliver development strategy hotel and restaurant tax in Kotabaru district.This study was designed to approach descriptive analysis to describe and analyze the potential tax revenues of hotels and restaurants in the district of Kotabaru. Survey conducted on 24 hotels and 165 restorant. Data were analyzed using models of computation approach and the potential effectiveness of hotel and restaurant taxes.The results showed that the hotel tax potential per year higher than the average budget hotel tax years 2010 to 2015, or by only 36.46% of the existing potential. Similarly, when compared to the budget 2015, only 47.42% of the existing potential. Potential restaurant tax per year is higher than the average budget restaurant tax from 2010 to 2015, or only 26.49% of the existing potential. Keywords: collection, effectiveness, hotel, restaurant, strategy, tax
Moderasi ESG Risk pada Keputusan Investasi Terhadap Return Saham Doni Stiadi; Meina Wulansari Yusniar; M. Zainal Abidin
JURNAL BISNIS DAN PEMBANGUNAN Vol 12, No 1 (2023): Januari-April 2023
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jbp.v12i1.15510

Abstract

financial performance but also relate to the company's sustainability of the environment as a responsibility for the environmental impact of the company's activities. Alignment of corporate responsibilities can be seen in the company's concern for Environmental, Social, and Governance (ESG). This study aims to analyze the role of ESG Risk in moderating the relationship between investment decisions and stock returns in the ESG Leader Index (IDXESGL) group of companies on the Indonesia Stock Exchange (IDX). The sample was selected using the purposive sampling method in 30 companies for the period March 2021-September 2022 with 4 IDXESGL index evaluation periods so that 20 companies were selected and the total observation data was 80 observations. The research data were analyzed using the Moderated Regression Analysis (MRA) method. The results of the analysis show that ESG Risk moderates the effect of investment decisions on stock returns. Therefore, the better the company's ESG performance (the lower the ESG Risk) will strengthen the effect of investment decisions on company performance as indicated by an increase in stock returns, and in the future the company will continue to grow in a sustainable manner. Keywords: ESG Risk, investment decisions, stock returns