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AFEBI Management and Business Review
ISSN : 2548530X     EISSN : 25485318     DOI : -
Core Subject : Economy,
AFEBI Management And Business Review (AMBR) is an academic journal which is published twice a year (June and December) by The Association of The Faculty of Economics and Business Indonesia. AMBR is aimed as an outlet for theoretical and empirical research in the field of management and business and to disseminate the information of the management and business research was conducted by members of AFEBI in particular and researchers in general to the academics, practitioners, students, and others who interested in management and business research.
Arjuna Subject : -
Articles 6 Documents
Search results for , issue "Vol 4, No 1 (2019)" : 6 Documents clear
THE ANTECEDENT OF REGIONAL FINANCIAL REPORT QUALITY Slamet Widodo; Akram Harmoni Wiardi; Tri Deni Prabowo
AFEBI Management and Business Review Vol 4, No 1 (2019)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (171.775 KB) | DOI: 10.47312/ambr.v4i1.228

Abstract

The objective of this research is to analyze the competency, the comprehension of the government accounting standard, the implementation of internal control system and the quality of financial report in Kepahiang Regency.This Research was done to financial managers. The data were gathered by distributing the questionnaire to 102 respondents. This study used the data analysis of Multiple Linear Regression. The result of this research showed that competency has significant effect on the quality of financial report. The comprehension of the government accounting standard has significant effecton the quality of financial report. The implementation of internal control system significant effect on the quality of financial report
SERVICES QUALITY AND IMAGES: SATISFACTION AND LOYALTY OF STUDENTS FACE TO FACE TUTORIAL SERVICES Yusuf Yusuf
AFEBI Management and Business Review Vol 4, No 1 (2019)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.87 KB) | DOI: 10.47312/ambr.v4i1.229

Abstract

Purpose of the study is to describe service quality, image, satisfaction and loyalty, and its direct and indirect influence. Using descriptive quantitative method with the descriptive and explanatory survey. The sample is 205 students. The type of primary data used and data analysis techniques using analysis tests path. The results showed that all the average variables were high and the image variable had the highest average. Directly, service quality to satisfaction, image to satisfaction, and satisfaction with loyalty have a significant effect, satisfaction with loyalty and image of loyalty has no significant effect. Simultaneously, service quality and image of satisfaction and service quality, image, satisfaction with loyalty have a significant effect. Indirectly, satisfaction can mediate service quality towards loyalty and satisfaction capable of mediating the image of loyalty. In its implications, any increase or decrease in satisfaction indirectly will influence the loyalty of Regional Office of Open University at Pangkalpinang tutorial students.
DEVELOPMENT STRATEGY TOURISM TIKUS ISLAND BENGKULU PROVINCE WITH SWOT ANALYSIS Herlin Herlin; Rina Trisna Yati
AFEBI Management and Business Review Vol 4, No 1 (2019)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.565 KB) | DOI: 10.47312/ambr.v4i1.230

Abstract

The purpose of this study was to find out how the strategy of developing Tikus island of Bengkulu province tourism. This type of research is a descriptive exploratory study, using primary (observation and questionnaire) and secondary data obtained by the Bengkulu Province Tourism Office, with samples in this study totaling 125 people. Methods of data analysis using SWOT Analysis. Based on the results of the SWOT analysis (Strenghts, Weakness, Opportunity and Treaths) showed that the strategy of developing Tikus Island Bengkulu province consisting of internal strategic factors (IFAS) consisting of Strength (S) and Weakness (W) obtained a total score of 4.28, this means that the attraction Tikus Island Bengkulu province has a strength that is greater than weakness. Whereas external factors (EFAS), which consist of opportunities and Threats (T) with a total score of 4.25 and opportunities (O) of 2.32, which means that the attraction Tikus Island Bengkulu province has a greater opportunity from threats. The meeting point between strengths, weaknesses, opportunities and threats is in quadrant I, which means that the strategy implemented is to support aggressive strategy. In this quadrant I shows that attractions Tikus Island Bengkulu province have equal opportunities and Weakness (W) so that the strategy that can be applied is to support aggressive policies (Growth Oriented Strategy, namely by developing transportation and supporting facilities to the region).
CUSTOMER COMPLAINT RESPONSE STRATEGY IN SERVICE FAILURE: STUDY OF ONLINE SHOPPER IN INDONESIA Yeshika Alversia; Rizky Wijayanti
AFEBI Management and Business Review Vol 4, No 1 (2019)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.429 KB) | DOI: 10.47312/ambr.v4i1.225

Abstract

The shifting pattern of shopping habit into a digital nowadays perceived by the business players as the trigger of the growth in e-commerce and e-marketplace. Indonesia is currently one of the largest markets in Southeast Asia for online shopping. On the other hand, it is inevitable that there are still many obstacles and problems that defer the optimized growth of e-marketplace in Indonesia. There are customer concerns about issues that may arise when they do online shopping. Service failures that often arise eventually encourage customers to complain. Failure in service that lead to the emergence of various complaints from customers is an inevitable thing. Each company must prepare an optimal strategy to manage those complaints. The objective of this research is to find out whether there is a difference effect of service failure explanation in the form of excuse, justification, reference and apology on customer satisfaction and repurchase, in the high level of problem condition compared to the low level of problem condition, for the case of online shopper e-marketplace in Indonesia. Furthermore, this research is conducted with the purpose to build the best strategy of giving response using service failure explanation (i.e. excuse, justification, reference and apology). Researchers use a scenario-based experiment as the method and then all the data were analysed using T-test and ANOVA. Total 325 respondents of online shoppers in Indonesia were collected, and the results revealed that apology and justification are the best choices for responding customers’ complaints.
THE ROLE OF COLLABORATION VALUE CHAIN DESIGN AT REWARD-BASED CROWDFUNDING PLATFORMS AND MUSIC INDUSTRY IN INDONESIA Octadila Laily Anggraeni; Elvia Shauki
AFEBI Management and Business Review Vol 4, No 1 (2019)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.602 KB) | DOI: 10.47312/ambr.v4i1.231

Abstract

Industry 4.0 has brought many changes, in the financial sector there is financial technology. One form of financial technology is crowdfunding. Creative industries are quite high sectors that use crowdfunding as a funding model. This research includes collaboration between crowdfunding and the music industry. In the process of collaboration between the crowdfunding and the music industry, the parties need to conduct a value chain analysis and find out their competitive advantages to maximize fundraising. The consequence of collaboration between the crowdfunding and the music industry is the presence of new business models accompanied by changes in the value chain. This study aims to determine value chain design collaboration between reward-based crowdfunding and the music industry. This research is based on the value network theory, using a qualitative approach with multi-cases study design. This research was conducted by gathering information through interviews with crowdfunding and the music industry. The results show that collaboration leads to changes in value chain design. Crowdfunding has changed the pattern of production in the music industry with its involvement in funding, sales, and distribution. Other forms of crowdfunding and other creative industries require further investigation. This study aims to help practitioners understand how reward-based crowdfunding is changing the music industry.
EVALUATION OF TAXATION PROVISIONS ON TRANSACTIONS E-COMMERCE ON THE MARKETPLACE PLATFORM Posma Leonardo; Christine Tjen
AFEBI Management and Business Review Vol 4, No 1 (2019)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.804 KB) | DOI: 10.47312/ambr.v4i1.226

Abstract

This research is based on the problem of the development of transactions e-commerce that do not necessarily boost state revenues from the taxation sector. The Directorate General of Taxation has made an affirmation regarding e-commerce by issuing SE-62 / PJ / 2013 dated December 27, 2013 concerning Affirmation of Provisions on Taxation of Transactions E-commerce, where transactions e-commerce are subject to the same tax as conventional business actors. This study aims to analyze the application of SE-62 / PJ / 2013 at PT Bukalapak.com and provide recommendations to PT Bukalapak.com related to the taxation aspect of transactions e-commerce. The object of the research is PT Bukalapak.com with the Tax Division as a unit of analysis. The research instrument uses interviews with PT Bukalapak.com and questionnaires to sellers who transact using the marketplace platform. The conclusion of the study is that PT Bukalapak.com does not implement or apply specific provisions for users of the Bukalapak application, this refers to the taxation system carried out in Indonesia, namely self assessment. Lack of tax knowledge on taxation obligations causes less success in maximizing tax payments on transactions e-commerce. PT Bukalapak.com has the initiative to become a partner of the taxation authority.

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