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INDONESIA
JURNAL BISNIS STRATEGI
Published by Universitas Diponegoro
ISSN : 14101246     EISSN : 25801171     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Bisnis Strategi ( P-ISSN : 1410-1246, E-ISSN : 2580-1171 ) is an open access and peer-reviewed published by Department of Magister Management, Faculty of Economics and Business, Universitas Diponegoro, Indonesia. This journal published twice a year (juli and desember). The scope of journal is Business Strategy, Strategic Management, Financial Management, Organization, Human Resource Management, Organizational Behavior, Marketing, Marketing Strategy.
Arjuna Subject : -
Articles 381 Documents
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Implementasi Insentif Pajak Penghasilan ditanggung Pemerintah Bagi UMKM di Masa Pandemi Covid-19 di Mataram Barat Maelan Sari; Maria R.U.D. Tambunan
JURNAL BISNIS STRATEGI Vol 31, No 1 (2022): Juli
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jbs.31.1.40-57

Abstract

Tax incentives are waivers given by the government to taxpayers to develop the economic activities. Since pandemic Covid-19 occurred in Indonesia, it has brough the economic downturn, especially for the micro, small and medium enterprises (MSME) sector. To retain the MSME economic decline, the government has provided funding and incentives in the form of income tax final bear by government (or ditanggung pemerintah/DTP). However, the utilization of this incentives was less optimal even though the government has extended into several terms. The aims of this research are to assess the implementation of income tax incentive for MSME in West Mataram, considering West Mataram is highly supported by MSME for its economic activities and to assess factors affected the less optimal on application of that policy. This research used descriptive qualitative methods.  Data collection was conducted through in-depth interviews and literature studies. The results showed that the tax officers have tried to apply the program, however it faced technical challenges which lead to suboptimal target. Factors affected the suboptimal target are such as lack of appropriate socialization by the tax officer, limited knowledge of MSME on taxation matters, and the unease of administrative processes which make the difficulties for MSME.
Negotiation: How Indonesia Use Its Power Based Position towards Freeport Mining Industry Siciliana Agave SIhombing; Cecep Safa'atul Barkah; Nurillah Jamil Achmawati Novel
JURNAL BISNIS STRATEGI Vol 31, No 1 (2022): Juli
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jbs.31.1.75-82

Abstract

 The problems studied in this study include: first, what is Indonesia's position in the Freeport Contract of Work? Second, how does Indonesia use its power-based position to win this renegotiation? Third, how is the progress of implementing renegotiation as a solution to the problems posed by the Contract of Work? This research was conducted using a library research method through a conceptual approach and a social approach. The results show that: Indonesia's position in the Kontrak Karya is equivalent to Freeport, same as the position of the parties in a contract. Second, Indonesia uses its power as an independent country by creating the IUPK Law and prohibiting the export of mineral concentrates to narrow Freeport's movement. Third, Indonesia proposed renegotiation for its losses arising from the operation of Freeport in Indonesia, but the renegotiation was difficult to reach the expected agreement because it was contradict with the principle of pacta sunt servanda. After a long negotiation process, a mutually beneficial decision was reached for both parties.
Peran Praktik Supply Chain Management (SCM) dalam Meningkatkan Daya Saing Kopi Tanggamus Provinsi Lampung Nurul Husna; Angga Febrian; Mutiasari Nur Wulan; Irham Lihan
JURNAL BISNIS STRATEGI Vol 31, No 1 (2022): Juli
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jbs.31.1.83-89

Abstract

Indonesia is one of the coffee exporting countries which occupies the fourth largest position in the world. One of the best coffee producing areas in Indonesia is Lampung Province. Tanggamus is one of the main coffee producing districts of Lampung Province. In 2015 the production of Tanggamus Coffee decreased quite a bit, then in 2016 it increased rapidly, but in 2017 the production declined again until 2018 has not increased rapidly. An effective SCM is possible to gain competitive advantage and increase company production. SCM is an approach to efficiently integrate suppliers, manufacturers, warehouses, and stores to produce and distribute goods in the right quantity, at the right place, and at the right time for the right cost. This study aims to determine the role of SCM practices as measured by three aspects, namely strategic supplier partnership, customer relationship, and information sharing on competitive advantage. Data collection techniques used are field studies through interviews and questionnaires addressed to the Chair, Secretary, and Treasurer of the Coffee Farmers Group who are active in the Beringin Jaya Gapoktan, Sumberejo District, Tanggamus Regency which is the research sample. For data processing using partial least squares (PLS) with SmartPLS software. The results of this study indicate that the practice of SCM has a significant effect on competitive advantage.
THE EFFECTS OF AUDIT FEES, AUDIT QUALITY AND OWNERSHIP STRUCTURES ON TAX AGGRESSIVENESS: EVIDENCE FROM MANUFACTURING COMPANIES IN INDONESIA Paramita, I Dewa Ayu Diah Pradnya; Fuad, Fuad
JURNAL BISNIS STRATEGI Vol 32, No 1 (2023): July
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jbs.32.1.1-14

Abstract

This study investigates the effect of audit fees, auditors’ quality, and ownership structure on tax aggressiveness in Indonesian manufacturing companies. The sample of this study is based on 132 firm-year observations of IDX-listed companies in Indonesia during the 2018–2021 periods. Our study relies on the panel regression models to test the hypotheses. The results show that audit fees, audit quality with auditor industry specialization proxies, and foreign ownership significantly affect corporate tax aggressiveness. We also find significant differences in tax aggressiveness in the period before and during the Covid-19 pandemic. Our study provides a significant contribution to the accounting literature on how corporate tax aggressiveness is determined by audit characteristics and ownership structure.
BIBLIOMETRIC ANALYSIS OF SAFETY MANAGEMENT: A COMPREHENSIVE REVIEW Yudha, Dwi
JURNAL BISNIS STRATEGI Vol 32, No 1 (2023): July
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jbs.32.1.49-60

Abstract

This article provides a comprehensive review of safety management research conducted between 1982 and 2023 using bibliometric analysis. The analysis of 969 articles published during this period shows that safety management research has steadily grown over the years, with the majority of research conducted in the United States and Europe. The most commonly mentioned term is "safety management," and the highest number of articles were published in 2022, followed by 2020 and 2019. The study also identifies the most prolific authors and journals in the field. China is identified as a leading player in the field of Safety Management research and publications, with the highest frequency of mentions. The USA has the highest TC, indicating the highest number of citations for research and publications in the field of Safety Management. The findings of this study provide valuable insights into the current state of safety management research, which can be used to identify research gaps and prioritize areas for future research. The article also provides a comprehensive reference list of the most influential articles and authors in the field, serving as a starting point for researchers who are new to this area of study.
THE EFFECT OF RETURN ON ASSETS, DEBT TO EQUITY RATIO AND MANAGERIAL OWNERSHIP ON PRICE TO BOOK VALUE IN MINING SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) 2016-2020 PERIOD Hasanudin, Hasanudin; Nisa, Nelisa La
JURNAL BISNIS STRATEGI Vol 32, No 1 (2023): July
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jbs.32.1.61-66

Abstract

This study aims to find out and analyze the effect of return on asset, debt to equity ratio and managerial ownership of price to book value in mining sector companies listed on the Indonesian Stock Exchange (IDX) for the period 2016 to 2020. The population in this study used a porposive sampling technique. The data in this study uses annual reports from 20 mining sector companies with a total of 88 samples of observations. This study uses secondary data and data collection techniques. The technique used is multiple linear regression technique and uses the Statistical Product Service Solution program or SPSS version 26.The results of this study indicate that return on assets has a positive and significantly to the price to book value, the debt to equity ratio has no effect on the results positive and not significant to the price to book value. Temporary managerial ownership has no effect on negative and significant results on price to book value.
THE TRANSFORMATION MODEL OF ISLAMIC BOARDING SCHOOLS IN CURRICULUM DEVELOPMENT SEEN FROM LOCAL RELIGIOSITY TOWARDS GLOBAL IDEALITY AT THE RAUDLOH AL THOHIRIYAH ISLAMIC BOARDING SCHOOL KAJEN PATI Syafiq, Abdullah; Rahardja, Edy
JURNAL BISNIS STRATEGI Vol 32, No 1 (2023): July
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jbs.32.1.26-37

Abstract

The transformation model of pesantren education in curriculum development is seen from local religiosity towards global ideality at the Raudloh Al Thohiriyah Kajen Pati Islamic boarding school. Regarding the transformation of education in curriculum development, based on the description and existing problems, this study has the following objectives: 1). To knoweducational transformation model of the Raudloh Al Thohiriyah Kajen Pati Islamic boarding school, and 2) To find out the implementation in the development of the Raudloh Al Thohiriyah Kajen Pati Islamic boarding school curriculum seen from local religiosity towards global ideals. The data collection method in this thesis in this study will later use a qualitative research methodology with a participatory approach through multilevel stages,then EngineeringAnalysis of this data using analysis (Triangulation) is described. Triangulation analysis is an attempt to synthesize and group data from observations, interviews, and FGDs.in this research is descriptiveanalytical.The results of this study conclude that 1) Transformation of the educational curriculum has a very important role and use, because this curriculum transformation directs all educational activities carried out by an institution. 2) The main factor inhibiting educational transformation is the conservative view. The meaning is that the current situation is the best and does not need to be changed. This view is still held by some Islamic boarding school caretakers, resulting in setbacks. 3) Development of curriculum materials to improve the quality of education at the Raudloh Al Thohiriyah (Al Mardliyah) Islamic Boarding School of Kajen Pati comes from the curriculum components and learning completeness, curriculum content, local content, self-development, life skills education, study load regulation.
EFFECT OF SUSTAINABILITY DISCLOSURE PERFORMANCE INDICATORS ON PROFIT MANAGEMENT WITH COMPANY SIZE AS A CONTROL VARIABLE Hanifah, Risti Ulfi; Wijayanti, Provita
JURNAL BISNIS STRATEGI Vol 32, No 1 (2023): July
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jbs.32.1.67-78

Abstract

Sustainability disclosure is a disclosure that can communicate to all stakeholders about economic, environmental, and social performance in realizing sustainable development goals. Stakeholder demands to meet the need for more transparent and accountable disclosure by organizations and pressures companies to collect, process, manage, and publish sustainability information. This will be reflected in a more accountable and transparent management of the cost of capital, which can affect the level of revenue management in the company's historical reports. The interesting question is the disclosure of sustainability with the level of profit management in the company over the company's more transparent revenue and the absence of profit manipulation practices carried out by management. The concept of discretionary accruals gives the understanding that management can manipulate accrual income and is usually used to achieve the desired income.This study aims to test empirical evidence regarding the influence of sustainability report indicators on profit management through discretionary accruals with company size as a control variable carried out on companies listed on the Indonesia Securities Exchange in 2018-2021. The samples in this study used non-financial companies with a total sample of 82 selected companies with purposive sampling techniques. This study used Partial Least Squares (PLS) based on variance as a measuring instrument. The data obtained were analyzed using the WarpPLS 5.0 application.Based on the findings, it shows the importance of the role of sustainability reports in terms of each aspect in their influence on profit management. It was concluded that the sustainability report consisting of economic and social aspects has a positive effect on profit management, while the environmental aspect negatively affects profit management, profit management negatively affects the size of the company as a control variable.
THE EFFECT OF RETURN ON ASSETS, RETURN ON EQUITY AND NET INTEREST MARGIN ON STOCK PRICES IN BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2017-2021 PERIOD Widyakto, Adhi; Rinawati, Tri; Widyarti, Endang Tri
JURNAL BISNIS STRATEGI Vol 32, No 1 (2023): July
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jbs.32.1.79-91

Abstract

This research was conducted to test the effect of the variable Return On Asset (ROA) Return On Equity (ROE) Net Interest Margin (NIM) on stock prices in banking companies listed on the Indonesian stock exchange for the 2017-2021 period. The data used in this writing is obtained from financial statement data published by idx taken from the www.idx.co.id website. This study used quantitative data with multiple linear regression techniques. The sample of this study was determined by purposive sampling technique and produced 13 company samples for analysis.The results of this study show that Return On Asset (ROA) has a significant effect on the share price of banks listed on the Indonesia Stock Exchange, Return On Equity (ROE) does not have a significant effect on the share price of banks listed on the Indonesia Stock Exchange, Net Interest Margin (NIM) has a significant effect on the stock prices of banks listed on the Indonesia Stock Exchange.
REVISITED CULTURAL HERITAGE & ARCHITECTURAL HERITAGE PREFERENCES TO LEVERAGE SUSTAINABLE TOURISM PERFORMANCE: EMPIRICAL RESEARCH ON INDONESIA WORLD HERITAGE SITES Batu, Kardison Lumban; Almadana, Aulia Vidya
JURNAL BISNIS STRATEGI Vol 32, No 1 (2023): July
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jbs.32.1.15-25

Abstract

Present study investigated the local benevolence uniqueness (LBU) and Aesthetical Environmental Look (AEL) on Sustainable Tourism Performance (STP) mediated by Revisited Cultural Heritage Value (RCHV) & Architectural Heritage Preferences (AHP.  Data was gathering through survey with questionnaires based from January to June 2022, also questionnaires were distributed to email as well as other social media platform with google forms. Data collection is gained from the domestics’ tourists who have made traveling more than twice and visiting cultural heritage sites. 500 questionnaires were sent and 400 were returned and 383 could be used for further analysis. with non-purposive sampling and purposive sampling technique, respondents should have made traveling). Structural Equation Modeling (SEM) with AMOS 22 was deployed to analyze data. Statistical outputs demonstrated the research findings showing all the proposed hypotheses have significant impact on sustain tourism performance.

Page 35 of 39 | Total Record : 381

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