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BBM (Buletin Bisnis dan Manajemen)
Published by Sekolah Tinggi Ilmu Ekonomi YPPI Rembang
ISSN : 2442885X     EISSN : 26566028     DOI : 10.47686
Core Subject : Economy,
Economics, Econometrics & Finance
Buletin Bisnis & Manajemen (BBM) terbit awal pada Pebruari 2015. BBM merupakan terbitan berkala ilmiah yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi 'YPPI' Rembang. Penerbitan BBM dimaksudkan sebagai media penuangan karya ilmiah baik berupa kajian ilmiah maupun hasil penelitian di bidang bisnis dan manajemen. BBM terbit dua kali dalam setahun, bulan Pebruari dan Agustus. Setiap naskah yang dikirimkan ke BBM akan di telaah oleh Mitra Bestari yang sesuai bidangnya. Penulis akan menerima dua eksemplar cetak lepas (off print) setelah terbit.
Arjuna Subject : -
Articles 7 Documents
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Search results for , issue "Vol 5, No 1 (2019): Volume 5 Nomor 1, Februari 2019" : 7 Documents clear
ANALISIS KEPATUHAN PAJAK FINANSIAL DAN NON FINANSIAL SERTAKOREKSI FISKAL (Studi Kasus Perusahaan PT XYZ Pada Periode Tahun 2014) Widodo, Agus
BBM (Buletin Bisnis & Manajemen) Vol 5, No 1 (2019): Volume 5 Nomor 1, Februari 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v5i1.258

Abstract

This research aims to analyze the financial tax compliance PT XYZ in calculating, amountof payment, and amount of reporting tax obligations (Value Added Tax (VAT), Article 21 IncomeTax, Article 23 Income Tax, Article 4 (2) Income Tax, Article 25 Income Tax, Corporate Income Tax)and the non financial tax compliance PT XYZ related to the date of tax payment and tax reporting(Value Added Tax (VAT), Article 21 Income Tax, Article 23 Income Tax, Article 4 (2) Income Tax,Article 25 Income Tax, Corporate Income Tax) before due of tax payment and tax reporting alsofiscal correction has been done in 2014 in accordance with applicable tax laws in 2014.Keywords : Tax Compliance, Tax Obligations, Fiscal Correction
PENGARUH KEPEDULIAN LINGKUNGAN DAN SIKAP TERHADAP MINAT BELI PRODUK HIJAU (Studi Kasus Pada Konsumen Produk Hijau di Kabupaten Rembang) Lukiarti, Ming Ming
BBM (Buletin Bisnis & Manajemen) Vol 5, No 1 (2019): Volume 5 Nomor 1, Februari 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v5i1.240

Abstract

Consumers who are aware of ecological problems certainly have environmental concerns and a good attitude to preserve the environment so that it will be easier for the emergence of interest in buying a green product in the future and maintain a positive attitude. This research was conducted on consumers who have already bought green products in Rembang Regency. The method used to determine the sample is nonprobability sampling with purposive sampling technique, the number of samples used in this study were 100 respondents. Data collection is done through questionnaires, interviews and observations. The data processing technique used is using SPSS 21, the first step is to test the instrument from a questionnaire distributed by validity test, reliability test, multiple regression test and determination test. The results of the study indicate that: (1) Environmental awareness has a positive and significant effect on buying interest in green products; (2) Attitudes have a positive and significant effect on buying interest in green products; (3) Environmental awareness and attitude simultaneously have a positive and significant effect on interest in buying green products.
KUALITAS KREDIT SEBAGAI PEMODERASI PENGARUH TINGKAT PERMODALAN TERHADAP PROFITABILITAS PADA PERBANKAN SYARIAH Rinawati, Tri
BBM (Buletin Bisnis & Manajemen) Vol 5, No 1 (2019): Volume 5 Nomor 1, Februari 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v5i1.261

Abstract

Islamic banking is a financial institution that has a function as an intermediary betweenpeople who have excess funds and people who lack funds. Sharia banking operational activities arebased on Islamic economic systems that do not contain elements of gharar, maysir and usury. Shariabanking activities are expected to be an alternative solution in overcoming the problem of povertybecause in Islamic banking there are financial instruments in the form of zakat funds obtained fromcustomers who carry out financing and savings activities. In Islamic economic systems reject themotive of speculation and greedy behavior towards property which is a character of intrinsic lust forhumans who tend to love wealth.The purpose of this study is to determine the effect of capital as measured by the Capital AdequacyRatio (CAR) on Rentability (Earnings) as measured by Return On Assets (ROA) and Non PerformingFinancing (NPF) as moderating.Data sources are secondary data obtained from bank financial reports obtained fromwww.idx.co.id, and obtained from literature such as books, journals, and others related to research.The population is Islamic banks in Indonesia, totaling 12 banks. The method of determining thesample is saturated sampling with a population of less than 30 people. The sample that will be usedas a source of information in this study amounted to 12 banks. Data analysis methods used include (1)Test Descriptive Statistics. (2) Test of Multiple Regression Analysis. (3) Model Feasibility Test.From the results of testing the hypothesis, it can be concluded that Capital Adequacy Ratio has apositive effect on Return On Assets and with the Non Performing Financing (NPF) (moderatingvariable) will be able to strengthen the influence of the Capital Adequacy Ratio on Return On Assets.
PENGARUH PELATIHAN TERHADAP KINERJA KARYAWAN BAGIAN PRODUKSI PADA PT. SEMEN BATURAJA Sari, Novita; Labbaikka, Videlia
BBM (Buletin Bisnis & Manajemen) Vol 5, No 1 (2019): Volume 5 Nomor 1, Februari 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v5i1.241

Abstract

The purpose of this study was to determine the effect of training on the performance of employees of PT. Semen Baturaja, especially production employees. The population in this study were employees of PT. Semen Baturaja is part of production with 75 people. The sampling technique was carried out by simple sampling method and obtained around 50 employees as research samples. The research variable consisted of independent variables in the form of Training (X) and Employee Performance (Y) as the dependent variable. The method of data collection in this study is the interview method and questionnaire. The results of the study show that the training has a significant effect on the performance of production department employees at PT. Semen Baturaja. This is indicated by the simple linear regression value of 0.356 with the correlation coefficient (R) of 0.667 in the category having a strong relationship between training on employee performance, and the determination coefficient value of 44.5% which means the training variable has an effect of 44.5 % of the variable performance of employee production department at PT. Semen Baturaja, the remaining 55.5% is determined or explained by other variables not included in the study.
PEMANFAATAN PEMBAYARAN ONLINE BAGI E-COMMERCE USAHA KECIL DAN MENENGAH Sugiharto, Sugiharto; Umar, Abdullah; Sasongko, Agung Hari; Aguzman, Glory
BBM (Buletin Bisnis & Manajemen) Vol 5, No 1 (2019): Volume 5 Nomor 1, Februari 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v5i1.260

Abstract

Today, technology has entered into all business fields where the digital era is very helpfuland facilitates business both in terms of marketing, sales and distribution. The utilizationof these technologies will directly increase sales volume and the potential for anincreasingly large market. This will be very beneficial for medium and small businesses,where they still use a lot of conventional methods and have not used the technology sideand have not yet entered e-commerce. Expansion of the market or market is the mostimportant thing in the business world so that through E-Commerce, market coverage isno longer only in the area where the MSMEs are located but is widespread throughoutthe world wherever it can be accessed. In addition to the wider market, it can also accessreal-time payments that will facilitate the payment process directly by consumers andcan make the flow of cash out of the business more controlled which is no longer anobstacle. This online payment system is not always related to e-Commerce, but also withdirect transaction activities at the place of business can also be done so that cashless andalso in the online payment there will be a sales transaction report that will make therecording directly available in the payment system online. This benefit is very helpful forsmall and medium businesses that are expected to increase their sales growth and theirfinancial management will be helped.
PENGARUH DIMENSI KUALITAS PELAYANAN TERHADAP KEPUASAN PASIEN PUSKESMAS TUNTANG KABUPATEN SEMARANG Prabowo, Heri; Lestari, Puji
BBM (Buletin Bisnis & Manajemen) Vol 5, No 1 (2019): Volume 5 Nomor 1, Februari 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v5i1.259

Abstract

The study was done to determine the affect of reliability, responsiveness,assurance, empathy and tangibles either individually or together towards patientsatisfaction. The data that obtained to be processed using descriptive analysis andquantitative statistical analysis. Quantitative analysis used regression analysis to knowthe affect of variable independent towards variable dependent, but before theregression is done, formerly mentioned do the validity test and reliability test alsosettlement test. The result of regression analysis indicate that reliability, responsiveness,assurance, empathy and tangibles give the affect to patient satisfaction really withcorrelation product moment is positive, this case indicates that increasing reliability,responsiveness, assurance, empathy and tangibles will be followed increasing patientsatisfaction, so as well on the contrary. The result of regression analysis test indicatedthat value of F is significant, with correlation as big as 0,813. This case indicates thatreliability, responsiveness, assurance, empathy and tangibles give affect really towardsperformance employee according to together with the connection tightness as big as81,3%.The conclusion that be obtained in this study indicated that to increasing patientsatisfaction, it is necessary to increased reliability, responsiveness, assurance, empathyand tangibles.
PROFITABILITAS DAN FAKTOR-FAKTOR DETERMINAN Niati, Asih; Rinawati, Tri
BBM (Buletin Bisnis & Manajemen) Vol 5, No 1 (2019): Volume 5 Nomor 1, Februari 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v5i1.239

Abstract

To carry out its operations, companies need large funds for investment or production. The need for large funds is not only filled with own capital, but foreign capital (debt). The debt owed by the company must be managed so that it ultimately does not cause losses The debt ratio in financial statements shows how much assets are financed by debt. This ratio emphasizes the important role of debt financing in companies by showing the percentage of company assets supported by debt. The purpose of this study was to examine and analyze the effect of cash turnover, accounts receivable turnover and liquidity on the liquidity of manufacturing companies in the consumption sector for the period of 2013 - 2017. The population of this research is manufacturing companies engaged in the food and beverage sector listed on the Indonesia Stock Exchange in the period 2013 - 2017. The number of samples used in this study were 14 companies. The sample selection method used was purposive sampling. The analysis technique used is the Analysis of Multiple Linear Regression. The results of this study are that there is a significant negative effect between Cash Turnover on Liquidity and there is also a significant positive direction influence between Accounts Receivable Turnover and Liquidity. Likewise there is a significant positive direction between Liquidity to Profitability.

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