Jurnal Riset Bisnis dan Investasi
JURNAL RISET BISNIS & INVESTASI (JRBI) is published by the Department of Commerce Administration, Politeknik Negeri Bandung (POLBAN) as a communication media and forum for discussing economic and business issues in both national and regional.
This journal is published three times in a year, containing research results, literature studies, critical discussions, or critical and fresh original discussions. The editorial team of JRBI invites scholars, especially academia from universities to fill in various topics that become the focus of this journal.
Articles
395 Documents
Pengaruh Pajak Tangguhan dan Leverage Terhadap Perencanaan Pajak : Pada Perbankan Publik Yang Terdaftar di Kompas 100
Kasir
Jurnal Riset Bisnis dan Investasi Vol. 6 No. 1 (2020): Jurnal Riset Bisnis dan Investasi
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DOI: 10.35313/jrbi.v6i1.1865
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pajak tangguhan dan leverage terhadap perencanaan pajak pada perbankan publik yang terdaftar di Kompas 100. Dalam penelitian ini data yang digunakan adalah data sekunder perbankan public yang terdaftar di Kompas 100dari tahun 2015 – 2018 yaitu Bank BCA Tbk, Bank Bukopin Tbk, Bank BNI Tbk, Bank Mandiri Tbk dan Bank Panin Tbk. Adapun model regresi yang dipergunakan dalam penelitian ini adalah dengan menggunakan Analisa Regresi Berganda. Hasil penelitian ini secara uji t (parsial) menunjukan bahwa pajak tangguhan tidak berpengaruh terhadap perencanaan pajak dan leverage berpengaruh terhadap perencanaan pajak. Sedangkan secara uji F (simultan) menunjukan bahwa pajak tangguhan dan leverage secara bersama-sama berpengaruh terhadap perencanaan pajak yaitu sebesar 25,3% terhadap perencanaan pajak. Sedangkan sisanya sebesar 74,7% dipengaruhi oleh faktor lain yang tidak di masukan dalam penelitian ini, seperti profitabilitas dan corporate governance.
Persepsi dan Pemahaman Pelaku Usaha Terhadap Berlakunya Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah di Kota Bandung
Kasir
Jurnal Riset Bisnis dan Investasi Vol. 6 No. 2 (2020): Jurnal Riset Bisnis dan Investasi
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DOI: 10.35313/jrbi.v6i2.1871
The purpose of this study was to determine the perception and understanding of MSME centers business on the application of SAK EMKM starting Januari 1, 2018 at the MSME Business Center in Bandung. In this study the data used are primary data, that is data obtained directly from the object under study. Data obtained through questionnaires to several MSME business center operastors int the city of Bandung. Sampling was carried out using the Sloving formula, resulting in 336 MSME respondents. The regression model used in this study to use Multiple Regression Analysis. The results of this study by t test (partial) showed that the perception of MSME actors did not effect the implementation of SAK EMKM and the understanding of MSME actors influenced the implementation of SAK EMKM. While the F test (simultaneous) showed that the perception and understanding of MSME actors influence the implementation of SAK EMKM.
Pengaruh Employee Engagement terhadap Turnover Intention Studi Kasus PT XYZ Bandung
Fauzia, Nida Kania;
Marwansyah
Jurnal Riset Bisnis dan Investasi Vol. 6 No. 1 (2020): Jurnal Riset Bisnis dan Investasi
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DOI: 10.35313/jrbi.v6i1.1873
This research aims to know the level of employee engagement, turnover intention, and influence employee engagement against turnover intention. The methods used in this research is descriptive statistical analysis, while the techniques of data collection using the questionnaire as a primary data and international journals as well as books as the secondary data. Based on the results of the research that has been done, the regression equation is Y = 68,179-0,215X. The results showed that there were negative and significant influence between employee engagement and turnover intention is amount -0.215 and employee engagement affect turnover intention is amount 7.8%.
Dampak Work Related Stress Terhadap Kinerja Tenaga Pemasaran
Herdiana, Rizky Praditiya;
Setiawardhani, Maya
Jurnal Riset Bisnis dan Investasi Vol. 6 No. 1 (2020): Jurnal Riset Bisnis dan Investasi
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DOI: 10.35313/jrbi.v6i1.1874
Human resources is one important aspect to run the company activities. The company needs to manage their human resources to achieve optimal results. Managing employee’s work stress may impact optimal employee performance. This study aim to find out the impact work related stress on employee performance account executive in PT Agrodana Futures Bandung. This research used deskriptive quantitative method. Based on research on 110 respondents, the results show that there is an impact from work related stress on employee performance. The regression analysis showing the results Y=6,120+0,478X. This shows that if the work related stress increases one, then it will add employee’s performance equal to 0,478 and work related stress influnced 64,2% employee performance and the rest is influenced by other. Although the performance of account executive employees of PT Agrodana Futures Bandung is high, but the company can still improve their performance to the best.
Peranan Orientasi Pasar dalam Meningkatkan Keunggulan Bersaing pada UMKM Lampu Gentur Cianjur
Yakin, Adam Hakul;
Suhaeni, Tintin
Jurnal Riset Bisnis dan Investasi Vol. 6 No. 1 (2020): Jurnal Riset Bisnis dan Investasi
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DOI: 10.35313/jrbi.v6i1.1876
Lampu Gentur is one of the superior products of UMKM Cianjur Regency with poor development and experiencing problems in the decrease in production and a decrease in turnover. The incapability of Lampu Gentur in fulfilling consumer desires and luster move in winning the market. The purpose of this research is to find out how the implementation of market orientation conducted by Lampu Gentur, how competitive advantage made by SME in Cianjur, and how the influence of the market orientation to competitive advantage. This study used a sample of 109 MSMEs. The method used simple linear regression. The result of analysis yielded the formula Y = 21,916+ 0,503x with R square equal to 0,344 which means market orientation able to improve the competitiveness of SMEs Gentur Lamp with value 34,4%.
Pengaruh Religiusitas Terhadap Pemilihan Pakaian pada Wanita Muslim
Putri, Ivon Sandya Sari
Jurnal Riset Bisnis dan Investasi Vol. 6 No. 1 (2020): Jurnal Riset Bisnis dan Investasi
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DOI: 10.35313/jrbi.v6i1.1877
This research provides information about religiosity matter toward Muslim women’s behavior in clothing selection. From 339 data respondents using regression analysis, it showed that religiosity has a negative effect on clothing brand attributes and Muslim women consider the comfort of clothing elements more. From the result of this study, it looks like a great opportunity for potential entrepreneurs who don’t have a popular brand yet to enter the Muslim women’s clothing industry.
Pengaruh Self-Attribution Bias, Mental Accounting, dan Familiarity Bias terhadap Pengambilan Keputusan Investasi
Anggini, Novia Dwi;
Wardoyo, Cipto;
Wafaretta, Vega
Jurnal Riset Bisnis dan Investasi Vol. 6 No. 3 (2020): Jurnal Riset Bisnis dan Investasi
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DOI: 10.35313/jrbi.v6i3.1898
Terdapat banyak faktor yang mempengaruhi pengambilan keputusan investasi, termasuk faktor psikologis yang bersifat bias yang dapat membuat investor menjadi irrasional. Oleh karena itu, tujuan penelitian ini adalah untuk mengetahui beberapa pengaruh bias, yaitu self-attribution bias, mental accounting, dan familiarity bias terhadap pengambilan keputusan investasi. Sampel dalam penelitian ini adalah mahasiswa yang mengikuti beberapa komunitas investasi di Kota Malang karena mahasiswa mewakili investor muda yang potensial untuk berkontribusi dalam berinvestasi di pasar modal. 288 kuesioner disebarkan secara online dan diuji regresi berganda. Hasil penelitian ini adalah self-attribution bias, mental accounting, dan familiarity bias berpengaruh positif terhadap pengambilan keputusan investasi. Kepercayaan atas kemampuan diri, pertimbangan biaya dan manfaat, serta tingkat keakraban menjadi faktor utama yang mendorong pengambilan keputusan investasi.
Efek Penempatan dan Kepuasan Kerja terhadap Produktivitas : Studi Kasus pada PT. Rezki Laifasto
Ramli, Nurleli
Jurnal Riset Bisnis dan Investasi Vol. 6 No. 2 (2020): Jurnal Riset Bisnis dan Investasi
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DOI: 10.35313/jrbi.v6i2.1909
This research aims to test the effect of employee’s work placement and satisfaction on the productivity in performing. It is case study conducted at PT. Reski Laifasto of Makassar Branch. The sample of this research consists of 71 employees. The result of this research discloses that work placement and satisfaction provide the positive effect on the productivity. This result indicates that the level of employee’s work productivity at PT. Reski Laifasto of Makassar Branch is determined by good work placement and the effect of satisfaction of work employee
Model Loyalitas Merek pada Teh Kemasan di Indonesia
Rafdinal, Wahyu;
Putri, Yuliarni;
Ridhaningsih, Fitria
Jurnal Riset Bisnis dan Investasi Vol. 6 No. 2 (2020): Jurnal Riset Bisnis dan Investasi
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DOI: 10.35313/jrbi.v6i2.1923
Ruang lingkup penelitian ini adalah pengaruh kesadaran merek, citra merek, nilai pelanggan dan kepuasan terhadap loyalitas merek. Sampel dalam penelitian ini sebanyak 200 responden. Teknik analisis data yang digunakan yaitu Structure Equation Model (SEM). Hasil penelitian menunjukan bahwa kepuasan berpengaruh signifikan terhadap loyalitas merek. Kepuasan memediasi pengaruh nilai pelanggan dan citra merek terhadap lotalitas merek. Nilai pelanggan dan citra merek berpengaruh signifikan terhadap kepuasan. Kemudian, kesadaran merek berpengaruh terhadap citra merek. Hasil penelitian ini membuktikan peran penting kepuasan dalam meningkatkan loyalitas merek. Selain itu, nilai pelanggan dan citra merek juga memberikan peran dalam meningkatkan kepuasan. Awal dari pengaruh-pengaruh tersebut adalah kesadaran merek. Hasil penelitian ini memberikan pengetahuan bahwa kepuasan, nilai pelanggan, citra merek, dan kesadaran merek merupakan factor penting dalam mempengaruhi loyalitas merek.
Facebook Digital Marketing: A Thematic Analysis of the Practice of Public Relations Models of Star-Rated Hotels in Bandung
Sanjaya, Santosa
Jurnal Riset Bisnis dan Investasi Vol. 6 No. 2 (2020): Jurnal Riset Bisnis dan Investasi
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DOI: 10.35313/jrbi.v6i2.1932
The purpose of this study is to uncover the Grunig’s Public Relations models applied by star-hotels in Bandung through their promotion on Facebook. The thematic analysis was used in this study. The sample included 50 star-hotels in Bandung. All reviews from hotel occupants were checked and coded according to the concerns referred to hotel occupants. All hotels surveyed showed one-way and two-way communication models. For the one-way communication model, some hotels applied press agent/publicity. However, all hotels showed an effort towards the public information model as they disseminated complete information. For the two-way communication model, some hotels applied the two-way asymmetrical model. They responded to criticism from hotel residents but did not reply directly to the problems. Finally, some hotels applied the two-way symmetrical model because they responded directly to complaints against hotel occupants. Keywords – Facebook digital marketing, 5 Star-hotels, one-way communication model, Two-way communication model