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INDONESIA
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT
Published by Universitas Islam Attahiriyah
ISSN : -     EISSN : -     DOI : -
Core Subject : Science,
Decision Sciences, Operations Research & Management
Arjuna Subject : -
Articles 23 Documents
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Search results for , issue "Vol 5 No 1 (2020)" : 23 Documents clear
ANALISIS EFEKTIVITAS, KONTRIBUSI, DAN POTENSI PENERIMAAN PAJAK PARKIR DI KABUPATEN BANYUWANGI Wicaksono, Galih; Puspita, Yeni
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 5 No 1 (2020)
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (154.074 KB)

Abstract

Purpose- This study aims to determine the level of effectiveness, contributions, and potential of parking tax revenues in the Banyuwangi Regency.Design/methodology/approach- The research method uses quantitative descriptive, which is in the form of an explanation of the results of calculations related to the effectiveness, contributions, and potential parking tax revenue. Findings- This research results in finding that for effectiveness at 87.80% it is in the quite effective category, a contribution of 0.65% in the criteria is very less. For potential, it resulted in a finding of Rp 1,049,932,800, which is above the realization of only Rp790,236,000, or in other words that the realization of parking tax revenues is only 75.26% of the potential revenue in the three districts.Implications-The results of this study concluded that the potential for parking tax revenues obtained from three districts is greater than the total realization of parking tax revenues in the Banyuwangi Regency. Therefore, the Banyuwangi Regency Government needs to find the right strategy in maximizing the potential of parking tax revenues, as well as finding the right formula in increasing the effectiveness and contribution of parking tax revenues to local taxes. Keywords: Parking Tax, Effectiveness, Contribution, Potential
STRATEGI PENGEMBANGAN POTENSI DESA SENDANGSARI, PAJANGAN, KABUPATEN BANTUL MELALUI ANALISIS SWOT Sumarmi, Saptaningsih; Sukhemi, Sukhemi; Siswanta, Lilik
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 5 No 1 (2020)
Publisher : Economic Faculty, Attahiriyah Islamic University

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Abstract

Purpose- The purpose of this study was to determine the potential, problems, and formulation of the Sendangsari village development strategy, Pajangan sub-district, Bantul District, Yogyakarta Special Region. Design/methodology/approach- This type of research is qualitative with a descriptive approach. Data sources used are primary data and secondary data. Key people as primary data sources are village officials and village community leaders. Secondary data were obtained from Disdukcapil, Central Bureau of Statistics, village office. The research method for analyzing research data uses descriptive analysis and SWOT analysis.Findings- The results of the study found that many village potentials could be developed with the right strategies and programs. The potential of natural, historical, and cultural tourism can be developed in Sendangsari village.Implications- Development. The resulting development program has implications for the economic recovery of the Sendangsari village community. Increased human resources in the form of providing training will be able to increase human resource competencies.Keywords: Rural Potencies, Village Issues, SWOT, Development Strategy.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KARAKTERISTIK PERUSAHAAN TERHADAP TAX AVOIDANCE Astuti, Tri; Ambarwati, Sri
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 5 No 1 (2020)
Publisher : Economic Faculty, Attahiriyah Islamic University

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Abstract

Purpose- This study aims to determine the effect of Corporate Social Responsibility (CSR), Profitability, Leverage, Capital Intensity, Size, Sales Growth on Tax Avoidance.Design/methodology/approach- The research data is the annual financial report data (annual report) of manufacturing companies listed on the Indonesia Stock Exchange for the period 2012 to 2017 with nonprobability sampling methods and purposive sampling techniques.Findings- The results showed that CSR disclosure, profitability, leverage, capital intensity, and sales growth did not have a significant effect on tax avoidance, this meant that the higher the disclosure of CSR, profitability, leverage, capital intensity, and sales growth, the company continued to pay taxes ( high ETR value). Company size has a significant positive effect on tax avoidance, meaning that the higher the size of the company, the company conducts tax avoidance (low ETR value). Implication- For regulators, it is necessary to tighten policies related to tax regulations for business entities in Indonesia to reduce tax burden avoidance by companies by carrying out tax avoidance practices.Keywords: corporate social responsibility, profitability, leverage, capital intensity, company size, sales growth and tax avoidance
TRANSMISI BAURAN KEBIJAKAN BANK INDONESIA PADA STABILITAS HARGA Yuliati, Lilis; Lestari, Endah Kurnia; Maulana, Reza Bagas
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 5 No 1 (2020)
Publisher : Economic Faculty, Attahiriyah Islamic University

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Abstract

Purpose- This study aims to analyze Bank Indonesia monetary and macroprudential policy mix in achieving price stability as the goal of the policy.Design/methodology/approach- The variables were used in this study are inflation rate, asset price, exchange and credit rate, and inflation expectation, while the instrument used is the BI Rate which represents the monetary policy and GWM LDR which represents macro-prudential policy. The analysis method uses VAR by using data from the 2011M4-2018M5 periods.Findings- The VAR estimation showed that BI Rate affected the inflation rate through asset price, exchange rate, and credit. The GWM LDR instrument affected the inflation rate through asset price and credit. The IRF test showed that the shock on the BI Rate instrument was responded as negative by the inflation rate with 5 months lag, while the shock on GWM LDR as the macroprudential policy instrument was responded as negative by the inflation rate with 2 months lag. Implications- This indicates that the mix of monetary and macroprudential policy instruments can be used by BI in achieving its final policy objectives, and exploration of the selection of instruments used is needed. The findings show inflation expectations have a significant negative effect on the inflation rate in transmitting monetary policy by BI.Keywords: Policy Mix, Price Stability and VAR
FACTORS AFFECTING CONSUMER SATISFACTION IN THE COFFEE INDUSTRY. Prioko, Ohlala Ahrinawangi; Noveriandi, Namira Ramadhani; Natalia, Shun Fitriani
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 5 No 1 (2020)
Publisher : Economic Faculty, Attahiriyah Islamic University

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Abstract

This study aims to determine the quality of service and to determine the level of satisfaction and to determine the effect of service quality on customer satisfaction in the Coffee Industry. The research method used is explanatory. Based on research and data analysis that has been done, it is found that the quality of service contributes an effect of 73.1% to the formation of Bekasi Post Coffee Station customer satisfaction. The benefits of this study are that the results of the average value of respondents' responses to all indicators of service quality have been well received by consumers of Post Coffee Station Bekasi regarding products and services they have.
FAKTOR YANG MEMPENGARUHI KUALITAS PENGELOLAAN DAN ADMINISTRASI LAPORAN KEUANGAN DESA Praptiningsih, Praptiningsih; Yetty, Fitri
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 5 No 1 (2020)
Publisher : Economic Faculty, Attahiriyah Islamic University

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Abstract

Purpose- This study aims to determine the effect of the Utilization of Information Technology, Internal Control Systems, the influence of Financial Supervision, Competence of Human Resources, Regional Financial Accounting Systems to the Quality of Financial Statement Management and Administration. Design/methodology/approach- The sample in this study were employees of the Regional Government Work Unit (SKPD) of Pandeglang Regency with 50 respondents from 18 Regional Apparatus Organizations (OPD) of Pandeglang Regency. The data analysis technique used in this study is the multiple linear regression. Findings- The results of this study indicate that the Use of Information Technology and human resource competencies have a significant effect on the Quality of Management and Administration of Financial Statements. Implications- For SKPD Pandeglang regency it is recommended to improve financial supervision and internal control systems in presenting the quality of financial statement information on the management and administration of financial statements.Keywords: Quality, Management, Administration, Reports, and Finance
STRATEGI INTERNET MARKETING PADA BISNIS KULINER DI KOMUNITAS WISATA TASIKMALAYA Abdullah, Yusuf; Rosliyati, Ati; Nugraha, Aa Willy
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 5 No 1 (2020)
Publisher : Economic Faculty, Attahiriyah Islamic University

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Abstract

Purpose- The research objective was to determine the internet marketing strategy through social media in a typical culinary business in Tasikmalaya City. Design/methodology/approach- Descriptive-qualitative research methods were used to describe internet marketing strategies that were applied through analysis of market segmentation, target markets, and positioning and its implication of social media optimization (SMO). Observation, deep interview and literature study techniques were carried out in obtaining the data. The culinary business that was studied was the typical culinary of Tasikmalaya, namely Tutug Oncom (Tutug Oncom Instant Titasix). Findings- The results showed that culinary business in the Tasikmalaya Culinary Community (KWKT) had implemented internet marketing, especially implementing social media optimization in supporting internet marketing activities with social media. Implications- Through internet marketing, it was expected that typical culinary businesses in Tasikmalaya could optimize technological advancements through social media such as Facebook, Instagram, and other social media in marketing culinary products. Keywords: Internet marketing; Segmenting; Targeting; Positioning; Social Media Optimization
PERAN POSITIVE EMOTION SEBAGAI MEDIATOR HEDONIC SHOPPING DAN SHOPPING LIFESTYLE TERHADAP IMPULSE BUYING DI LAZADA Nurlinda, R.A; Christina, Desi
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 5 No 1 (2020)
Publisher : Economic Faculty, Attahiriyah Islamic University

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Abstract

Purpose- The purpose of this research to determine whether the Hedonic Shopping and Shopping Lifestyle directly influences Positive Emotion, whether Hedonic Shopping, Shopping Lifestyle and Impulse buying directly influence Impulse buying and whether positive Emotion is proven as an intervening variable between Hedonic Shopping and Shopping Lifestyle on Impulse buying in Lazada. Design/methodology/approach- The independent variable consists of Hedonic Shopping and Shopping Lifestyle, the dependent variable is Impulse buying and the mediator variable is Positive Emotion. The sampling technique uses purposive sampling and the sample used is 160 respondents. Analysis of the data in this study used path analysis.Findings- The results of this study indicate that Hedonic Shopping has a direct effect on Positive Emotion, while Shopping Lifestyle has no direct effect on Positive Emotion. The results also showed that Hedonic Shopping, Shopping Lifestyle, and Positive Emotion had a direct influence on Impulse buying and Positive Emotion succeeded in becoming an intervening variable between Hedonic Shopping and impulse buying but was not proven as an intervening variable between shopping lifestyle and Impulse buying.Keywords: Impulse buying, Positive Emotion, Lifestyle Shopping, Hedonic Shopping
ANALISIS HUBUNGAN DEWAN KOMISARIS INDEPENDEN, VOLUNTARY DISCLOSURE, FIRM SIZE DAN COST OF DEBT Nurdiniah, Dade; Munandar, Agus
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 5 No 1 (2020)
Publisher : Economic Faculty, Attahiriyah Islamic University

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Abstract

Purpose- This study aims to analyze the relationship of the independent board of commissioners, voluntary disclosure, and firm size to the cost of debt. Design/methodology/approach- The population of this research is property and real estate companies listed on the Indonesia Stock Exchange in 2014-2016. The method of selecting samples using purposive sampling criteria. The analytical method in this study is multiple linear regression analysis. Findings- The results showed that the independent board of commissioners and firm size had no effect on the cost of debt while voluntary disclosure had a negative effect on the cost of debt. Limitations- Limitations in this study: (1) this study only uses property and real estate companies as research objects listed on the Indonesia Stock Exchange; (2) The study period is only 3 (three) years as a sample; and (3) the variables in this study are only three independent variables. Keywords: Independent board of commissioners, Firm size, Voluntary disclosure, Cost of debt.
THE MEDIATING ROLE OF CONSUMER ETHNOCENTRISM IN THE LINK BETWEEN SERVICE QUALITY, BRAND REPUTATION AND ETAILQ TOWARD CUSTOMER SATISFACTION ON GOJEK’S CUSTOMERS Iskandar, Donant Alananto; Wahyudi, Triyono Arief
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 5 No 1 (2020)
Publisher : Economic Faculty, Attahiriyah Islamic University

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Abstract

This research is a quantitative associative type that discusses the effect of service quality, brand reputation, and etailq on customer satisfaction and consumer ethnocentrism as a mediating variable. The object of this research is people who ever use application and use Gojek services at least 3 (three) times since the study began, that is October 2018 until August 2019 in Jakarta, Bogor, Depok, Tangerang, Bekasi (Jabodetabek). The test used is a statistical test using the SPSS program that is a test of normality, validity, reliability, classic assumptions, hypotheses, determination, multiple regression and path analysis to see the intervening variable whether it indirectly affect independent variables toward dependent variable or independent variables directly affect the dependent variable. The result of this article is consumer ethnocentrism indirectly affects the influence between service quality, brand reputation, and etailq toward customer satisfaction on Gojek’s customers in Jabodetabek.

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