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Mochamad Yusuf Putranto
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Fakultas Ekonomi dan Bisnis, Universitas Pancasila Jl. Srengseng Sawah, Jagakarsa Jakarta Selatan 12640 Tlp. (021) 7873709, 7873710, 7272606 Fax. 7270133
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INDONESIA
JRB-Jurnal Riset Bisnis
Published by Universitas Pancasila
ISSN : 25810863     EISSN : 2598005X     DOI : https://doi.org/10.35592/jrb.v3i1
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol 3 No 1 (2019): Oktober" : 7 Documents clear
Bauran Pemasaran Tentang Konsep Apotek Modern Serta Strategi Pemasarannya Welfin Dysyandi; Wahono Sumaryono; Sri Widyastuti; Henky Lesmana
JRB-Jurnal Riset Bisnis Vol 3 No 1 (2019): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

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Abstract

Pharmacy as the main type of distribution facility is still in great demand by investors. However, Jaminan Kesehatan Nasional (JKN) has the effect of decreasing turnover in some conventional pharmacies so that many pharmacies are closed. A pharmacy with a modern concept is expected to be an exit strategy of that problem. The purpose of this research is to find out and describe the concept of modern pharmacy according to the perceptions of respondents in DKI Jakarta province and its marketing strategy using the marketing mix concept. This research is a descriptive exploratory research by interviewing 100 respondents who have visited the pharmacy using a questionnaire. Data from interviews were analyzed using statistical software. The results showed that 98% of respondents agreed with the existence of a modern pharmacy concept. Modern pharmacy concepts that can be accepted by respondents are pharmacies that sell complete products, prices compete with surrounding pharmacies, locations close to housing or offices, friendly employees, fast and easy service processes, frequent promotions and social services in the community and a waiting room spacious and comfortable. The right marketing strategy for modern pharmacies is to prioritize excellent service and carry out vigorous promotions on online media and collaborate with private offices, government and universities in DKI Jakarta province.
Konstruksi Akuntansi Kerugian, Praktik Kepailitan Mengungkap Fraud Laporan Keuangan Klien Nahruddien Akbar
JRB-Jurnal Riset Bisnis Vol 3 No 1 (2019): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

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Abstract

The purpose of this study is to interpret the construction of accounting losses in disclosing fraud and the bankruptcy practices of client financial statements. The research method used is a qualitative method - the interpretive paradigm with a phenomenal approach with method triangulation is done by comparing information or data in different ways. To obtain the truth of reliable information and a complete picture of certain information, researchers can use interview and observation or observation methods to check the truth. In addition, researchers can also use different informants to check the correctness of the information. Triangulation of this stage is done if the data or information obtained from the subject or research informants is doubtful. The results of this study were filing bankruptcy at the Commercial Court involving a supervisory judge and curator. In determining the validity of accounts payable by a supervisory judge used the science of forensic accounting and loss accounting, with the curator in charge of distributing bankruptcy (assets) to creditors in the order of division of property for separatist creditors, Preferred creditors and congruent creditors (creditors who have no collateral). In general, fraud actions carried out by debtors are by hiding assets and sales while fraud is carried out with the motive to obtain bankruptcy (assets).
Pengaruh Penerapan Sistem E-Filling, Pengetahuan Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak (Studi pada Wajib Pajak Orang Pribadi yang Melakukan Kegiatan Usaha Bebas Di Bintaro Trade Center) Ahmad Burhan Zulhazmi; Febrian Kwarto
JRB-Jurnal Riset Bisnis Vol 3 No 1 (2019): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

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Abstract

This study aims to determine and analyze the influence of the application of e-filing systems, tax knowledge, and tax awareness to tax compliance. This study uses primary data obtained from questionnaire data distributed to respondents who are required to tax individuals who carry out free business activities at the Bintaro Trade Center (BTC). The sampling technique uses purposive sampling. The analysis technique uses multiple linear regression analysis. The results of this study indicate that simultaneously, the variable implementation of e-filing systems, knowledge of taxation and awareness of taxpayers on tax rates. Application of e-filing system and awareness of taxpayers to mandatory obligations, while knowledge of taxation does not involve taxpayer obligations.
Pengaruh Aktivitas Thin Capitalization Terhadap Penghindaran Pajak Siti Salwah; Eva Herianti
JRB-Jurnal Riset Bisnis Vol 3 No 1 (2019): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

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Abstract

The purpose of this study is to estimate the effect of thin capitalization activities on tax avoidance. The study sample used the consumer goods industry listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017 through purposive sampling and obtained 24 companies, so that 72 observations were obtained. The results showed that thin capitalization had a negative and significant effect on tax avoidance using both the common effect, fixed effect and random effects methods. The implications of this study prove that after the regulation of the finance minister about the ratio of debt to capital affects the value of the debt to capital ratio (DER) to be lower, thereby reducing tax avoidance (book tax gap).
Determinan Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Intervening pada Perusahaan LQ 45 Di Indonesia Warsono; Fathoni Zoebaedi
JRB-Jurnal Riset Bisnis Vol 3 No 1 (2019): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

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Abstract

This study aims to examine determinants (factors that affect) the value of the company that is profitability, liquidity and size of companies using capital structure as an intervening variable. The population in this study is a company that was selected in LQ 45 listed in the Indonesia Stock Exchange from august to january 2012- 2016 with 85 samples selected using purposive sampling. Research hypothesis testing using the Simultaneous Equation Modelling with Warpl PLS 6.0. Results of the analysis showed that profitability, liquidity and size significantly influence the firm value and capital structure. Capital structure is also able to mediate the effect of profitability, liquidity and size to the firm value.
Makna yang Timbul dari Kesadaran Membayar Pajak Restoran Alfian Suradiansyah; Ni Putu Eka Widiastuti; Alfida Aziz
JRB-Jurnal Riset Bisnis Vol 3 No 1 (2019): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

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Abstract

This research aims to gain an understanding of the meaning of restaurant tax on restaurant taxpayers in South Tangerang City. The method used in this research is a qualitative method with intepretive paradigm and phenomenology approach. The results of the research revealed that the informant had understood about their obligation to pay restaurant taxes to the local government. They understand that restaurant taxation is an obligation as citizens who set up a restaurant business in an area against the regional government which can be used as a source of regional revenue to finance the needs of local governments. The meaning of restaurant tax cannot be separated from their life background, character, culture and philosophy. Informants interpret restaurant taxes as a form of reciprocity to local governments, peace of business, contribute to the region and forming a sense of social responsibility.
Faktor-faktor yang Mempengaruhi Persistensi Laba Ainun Uswatul Khasanah; Jasman
JRB-Jurnal Riset Bisnis Vol 3 No 1 (2019): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

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Abstract

This research aims to determine the effect of independent cash flow volatility, sale volatility, operating cycle, level of debt, size of firm and book tax differences in earnings persistence. The data used in this research is obtained from the annual report of financial statements on manufacturing companies listed in the Indonesian Stock Exchange period 2015-2017. Sample selection method used is purposive sampling method. Analytical techniques used in this research using multiple linear regression which include normality test, test classic assumptions and hypothesis testing. The total sample in this research is 49 companies. The result shows thatI cash flow voaltility, sale volatility, level of debt, size of firm and temporer different have an affect on earnings persistence. Meanwhile, the operating cycle and permanent different no effect on earnings persistence.

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