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Contact Name
Mochamad Yusuf Putranto
Contact Email
jurnalrisetbisnis@univpancasila.ac.id
Phone
+6281296108608
Journal Mail Official
jurnalrisetbisnis@univpancasila.ac.id
Editorial Address
Fakultas Ekonomi dan Bisnis, Universitas Pancasila Jl. Srengseng Sawah, Jagakarsa Jakarta Selatan 12640 Tlp. (021) 7873709, 7873710, 7272606 Fax. 7270133
Location
Kota adm. jakarta selatan,
Dki jakarta
INDONESIA
JRB-Jurnal Riset Bisnis
Published by Universitas Pancasila
ISSN : 25810863     EISSN : 2598005X     DOI : https://doi.org/10.35592/jrb.v3i1
Core Subject : Economy,
JRB-Jurnal Riset Bisnis diterbitkan oleh Fakultas Ekonomi Dan Bisnis, Universitas Pancasila sejak tahun 2017, merupakan Jurnal Manajemen dan Akuntansi yang menyajikan artikel hasil penelitian (empiris) serta isu manajemen dan akuntansi terkini (konseptual) yang mencakup Keuangan, Pemasaran, SDM, Operasional, Biaya, Manajemen, Sektor publik, Investasi, Internasional, Auditing dan Perpajakan. Setiap naskah yang dikirimkan ke Jurnal Riset Bisnis akan ditelaah oleh Mitra Bestari dan Dewan Editor yang relevan.
Articles 7 Documents
Search results for , issue "Vol 2 No 1 (2018): Oktober" : 7 Documents clear
Interest Rate Dan Political Connection Pada Harga Saham Farah Margaretha Leon; Putri
JRB-Jurnal Riset Bisnis Vol 2 No 1 (2018): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

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Abstract

Background of Research related with share price as indicator in assessing firm’s financial condition. So that investors need to know which factors affecting share price of a company. Purpose of Research is to obtain empirical evidence about factors affecting share price with interest rate and political connection as moderating variables. Research Method adopted in this research is multiple regressions. Population in this study is companies which consistently listed in Indonesia Stock Exchange from 2012 until 2016. Technique use for taking sample is purposive sampling. There are 63 companies selected as final sample. Result Obtained shows that dividend, earnings per share (EPS), return on equity (ROE) and profit after tax (PAT) partially affected share price of a company. On the other hand, retention ratio did not affect share price of a company. Interest rate as moderating variable has moderation effect to dividend, ROE and PAT but no moderate effect found with RR and EPS. Political Connection as second moderating variable has moderation effect to EPS and PAT but did not has moderate effect to dividend, RR and ROE. Managerial Implication hopefully this research could give information for managers that dividend not always give positive impact to share price. If a company wants to increase their share price, they should pay attention to amount declared as EPS, ROE and PAT because these three variables give positive impact to share price of a company.
Dysfunctional Behavior Atas Interaksi Reinforcement Contigency Dan Motivasi Ekstrinsik Subordinate Fara Fitriyani; Emma Suryani
JRB-Jurnal Riset Bisnis Vol 2 No 1 (2018): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

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Abstract

This study aims to determine the effect of compliance pressure on budgetary slack and the interaction between compliance pressure and strengthening contingency on budgetary slack. The population of this study is subordinate to a college in Banten Province. The sampling method uses purposive sampling with a number of samples that meet the criteria of 91 respondents. The questionnaire was tested by reliability test and validity test, then the classical assumptions were tested including normality test, multicollinearity test, and heteroscedasticity test. Then hypothesis testing is done by single regression analysis and multiple regression analysis. The results show that all variables are reliable and valid and meet the classic assumption test. The results of hypothesis analysis indicate that compliance pressure affects budgetary slack, there is an interaction between compliance pressure and a strengthening contingency on budgetary slack.
Peran Entrepreneur Orientation Terhadap Volatilitas UKM Dengan Budaya Lokal Sebagai Pemediasi Syahril Djaddang; Shanti Lysandra; Mulyadi
JRB-Jurnal Riset Bisnis Vol 2 No 1 (2018): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

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Abstract

This research aim is to find growth strategy of small and medium enterprises (SME) oriented with entrepreneurship by looking at enterpises’ growth and sales based on the ethical discernment of the local culture of SME. This research is conducted in 5 areas i.e. Jakarta, Bogor, Depok, Tangerang and Bekasi. This research is also meant to analyze the impact of strategic growth as prediction tool of the volatility of SME (EO and its scope) and the potential effect of growth strategy on the volatility of SME. Developing literature model of small and medium enterprises’ volatility research with strategic growth based on the ethical discernment of the local cultures. Research method used is quatitative method with random sampling on the entire population of SME in Jabodetabek and tool of analyze used is Struktur Equation Modeling using WarpPLS 5.0 Program. Variance or component based Struktur Equation Modeling used to test hypotheses. The result of this research positively and significantly gives contribution to the role of the ethical discernment of the local cultures of SME and entrepreneurship orientation / strategic growth projected with innovative, risk taking and pro-active, in which give contribution of 56%, 80%, 83% respectively to the entrepreneurship orientation/strategic growth of SME against volatility of SME that is fully moderated by the ethical local culture of SME in Jabodetabek.
Pengaruh Kenaikan Penghasilan Tidak Kena Pajak (PTKP) Dan Jumlah Wajib Pajak Efektif Terhadap Penerimaan PPh Pasal 21 Nurul Susanti; Andi
JRB-Jurnal Riset Bisnis Vol 2 No 1 (2018): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

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Abstract

This research aims to determine the need for non-taxable income rate to be rised including the number of effective tax-payers on income tax as referred to the Article 21 of the Law No 36 of 2008 has the potential to increase. This study is conducted in KPP Pratama Serang using local population as taxpayers which accept Income Tax (PPh) based on Article 21 or using saturated sample or all population paying income tax (PPh) as respondents in KPP Pratama Serang while taking the period 2014-2016. The method used in this research is fieldwork by visiting the city of Serang as the Capital city of Banten Province to conduct a survey on local population as tax-payers including those working people with non-taxable income status. The results of this study reveal that the number of non-taxable income (PTKP) has a significant effect on the income tax revenue based on the article 21. Additionally, there is a negative beta value, which indicates that the higher rate of non-taxable income adds to an increase in the income tax of Article 21. As noted, the number of effective tax-payers significantly influence the income tax revenue of article 21 and have a positive beta value as well, indicating that the more effective tax-payers have the effect of increasing income tax revenue of the article 21 to come true.
Effect Domino Kebijakan Moneter The FRS As Terhadap Perekonomian Indonesia Tia Ichwani; Rika Kaniati; Hikmatul Husna
JRB-Jurnal Riset Bisnis Vol 2 No 1 (2018): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

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Abstract

This study aims to determine the implementation of monetary policy conducted by The US Federal Reserve on the movement of interest rates of Bank Indonesia (BI 7 Days Repo), Rupiah exchange rate against US Dollar, Indonesia inflation rate and export value of Indonesia.The research method used is quantitative descriptive method with the aim to create a systematic, factual and accrual picture of the facts of reality in that year. The data used are secondary data, which are historical data on FFR, inflation, monetary policy and rupiah exchange rate.From the results of the analysis and discussion, it can be concluded that the monetary policy undertaken by the United States Government in dealing with its economic problems in 2017 - 2018 is to raise the federal rate (FFR) periodically and indirectly, this affects the value of Indonesian exports.
Tingkat Kebangkrutan Dan Karakteristik Perusahaan Terhadap Nilai Perusahaan (Sebuah Model : Pendekatan Springate) Tri Astuti
JRB-Jurnal Riset Bisnis Vol 2 No 1 (2018): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

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Abstract

This study aims to examine the effect of Z-Score, Size Firm, Leverage Ratio, Sales Growth on the Value of the Company proxied as PBV, studies in Telecommunications Companies listed in the Indonesia Stock Exchange. The data used in this study was obtained from the Telecommunication Sector Publication Financial Report for the period 2010-2016. The data analysis model used was multiple linear regression with the least squares equation. The results of this study indicate that Z’Score has no significant effect on PBV, Variable Size has a significant positive effect on PBV, Leverage has a positive effect on PBV and Growth has no significant effect on PBV. Variable Z-Score (Z), Size Firm (Size), Leverage Ratio (Leverage), Sales Growth (Growth) simultaneously simultaneously affect the dependent variable Corporate Value (PBV). Test of determination or variation of the models of the four variables on PBV in this study amounted to 90.2% while the remaining 9.8% was influenced by other variables not included in the company model.
Inovasi UMKM Boga Tradisional Dalam Mencapai Keunggulan Bersaing Laili Savitri Noor; Derriawan; Soebagyo
JRB-Jurnal Riset Bisnis Vol 2 No 1 (2018): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

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Abstract

Empowerment of Small and Medium Enterprises (SMEs) becomes very strategic, because of its huge potential in driving the economic activities of the community and at the same time being the foundation of the income sources of some people in improving their welfare. But there are still many problems faced by Indonesian SMEs, some of which include competitiveness of MSMEs in national and global markets. The low competitiveness of these SMEs as expressed by Kumorotomo (2008), is due to the large number of problems in the development of MSMEs, such as financing, marketing, management and development of Human Resources (HR), and production efficiency and innovation. Where organizations that have advantages can be pursued through product and service innovation. The specific objective in this study is to produce an innovation model for MSMEs that produce traditional regional food products, so that they can help them find strategies to win the competition. This SMEs innovation model is carried out through innovation so that it can have an influence on improving the competitiveness of SMEs, especially traditional food producers in Jakarta.

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