Jurnal Bisnis Terapan
Jurnal Bisnis Terapan (JBT) diterbitkan oleh Politeknik Ubaya, Surabaya. Jurnal ini terbit 2 (dua) kali setahun, setiap bulan Februari dan Agustus. Jurnal JBT versi Online terbit pertama kali bulan Agustus 2017. Jurnal Bisnis Terapan (JBT) adalah Jurnal Ilmiah berlingkup Nasional. Jurnal ini memuat artikel ilmiah hasil penelitian, kajian, dan resensi buku dari para dosen di Perguruan Tinggi serta para Profesional atau Praktisi di bidang Manajemen Terapan, Manajemen Pemasaran (Marketing), Professional Selling, Akuntansi, Sekretari, Administrasi Bisnis, Perpajakan, Manajemen Perpajakan, Bahasa Inggris Bisnis, Kewirausahaan (Entrepreneurship), Manajemen Perkantoran, Manajemen Bisnis, Akuntansi Perpajakan, dan lain-lain.
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<![CDATA[PERANAN INFLUENCER DALAM MENINGKATKAN PENJUALAN PRODUK SELAMA KONDISI PANDEMI ]]>
<![CDATA[Lingga Yuliana]]>;
<![CDATA[Adrian A. Wijanarko]]>;
<![CDATA[Andri Mat Raharjo]]>;
<![CDATA[Sri Harnanih]]>;
<![CDATA[Maya Firdiana]]>
<![CDATA[ Jurnal Bisnis Terapan Vol. 6 No. 1 (2022): Jurnal Bisnis Terapan ]]>
Publisher : <![CDATA[Politeknik Ubaya ]]>
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DOI: 10.24123/jbt.v6i1.4874
<![CDATA[Pandemic conditions which occur all over the world are no exception in Indonesia, causing the Indonesian people's economic activity to halt for a time. This is an opportunity for enterprises to survive amid the present epidemic if they can run activities online. Entrepreneurs with local brands require help from influencers to drive sales of their present items, in addition to depending on social media and other e-commerce sites. The goal of this research is to look into the function of influencers in boosting product sales during a pandemic. The pandemic has slowed the economy and decreased people's willingness to spend. This research focuses on an influencer named Michie (@browspecialist), who worked with a number of local brands throughout the pandemic in 2020. The study employed a descriptive qualitative approach using a random sample procedure. The findings of the study show that influencers can boost sales of local brand products by partnering for a set amount of time. Because it can run out quickly, the partnership improves sales.]]>
<![CDATA[IMPLEMENTASI STRATEGI BISNIS SM ENTERTAINMENT DI PASAR TIONGKOK MELALUI WAYV PADA TAHUN 2019-2021 ]]>
<![CDATA[Prasasti Ramadhina Putri Pradana]]>;
<![CDATA[Adiasri Putri Purbantina]]>
<![CDATA[ Jurnal Bisnis Terapan Vol. 6 No. 1 (2022): Jurnal Bisnis Terapan ]]>
Publisher : <![CDATA[Politeknik Ubaya ]]>
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DOI: 10.24123/jbt.v6i1.4908
<![CDATA[SM Entertainment is the largest multinational company in the entertainment industry in South Korea, which founded in 1995 by Lee Soo Man. SM Entertainment as the first entertainment company to export K-POP music abroad, one of which is the Chinese market. SM Entertainment started to enter the Chinese market in the early 2000s by holding concerts as one of the promotions of their music. SM Entertainment is still developing and distributing the Hallyu products despite the difficulties for foreign companies to enter the Chinese market. SM Entertainment maintains their business in China with a strategy that has been adapted to the market environment there. This paper discusses SM Entertainment's marketing mix strategy through the boy group named WayV in order to maintain its business in China after the conflict of Terminal High Altitude Area Defense (THAAD). Using a qualitative research approach, this study aims to analyze SM Entertainment's marketing mix strategy implemented through WayV in 2019-2021 through three stages; segmenting, positioning, and targeting. This study explores how SM Entertainment's marketing mix strategy as the MNC's can maintain their market in China through WayV.]]>
<![CDATA[PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN KEPEMILIKAN MANAJERIAL TERHADAP KONSERVATISME AKUNTANSI ]]>
<![CDATA[Nurul Rizkiaeni Ganevia]]>;
<![CDATA[Nina Karina Karim]]>;
<![CDATA[Robith Hudaya]]>
<![CDATA[ Jurnal Bisnis Terapan Vol. 6 No. 2 (2022): Jurnal Bisnis Terapan ]]>
Publisher : <![CDATA[Politeknik Ubaya ]]>
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DOI: 10.24123/jbt.v6i2.5096
<![CDATA[Abstract This research aims to determine the effect of leverage, firm size and managerial ownership on accounting conservatism of property and real estate companies that listed on the Indonesia Stock Exchange (IDX) in 2017-2019. This type of research is quantitative research. The data collection process was carried out using documentation techniques and literature studies that referred to the literature of previous studies. The sampling technique used purposive sampling method. This research uses 63 samples of property and real estate companies that listed on the Indonesia Stock Exchange (IDX) in 2017-2019 period. This research used multiple linear regression for data analysis. The results of this research indicate that leverage has no effect on accounting conservatism, while firm size and managerial ownership have a negative effect on accounting conservatism. This research has implications for the management to consider the factors that influence accounting conservatism in the financial statements, as well as to become information for investors in considering investment decisions.]]>
<![CDATA[PENCAPAIAN HASIL PAJAK BUMI DAN BANGUNAN PADA PERIODE SEBELUM DAN SESUDAH PANDEMI COVID-19 ]]>
<![CDATA[Widya Indah Nurmalasari]]>
<![CDATA[ Jurnal Bisnis Terapan Vol. 6 No. 2 (2022): Jurnal Bisnis Terapan ]]>
Publisher : <![CDATA[Politeknik Ubaya ]]>
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DOI: 10.24123/jbt.v6i2.5097
<![CDATA[Abstract The corona virus or Covid-19 pandemic had a major impact on the global economy, including the taxation sector. One of the taxes that has decreased is the land tax and where tax revenue data shows a decrease in the realization of land and building tax revenues. This study aims to find out how to find out the results of taxes and buildings in the period before and before pandemic covid-19. This research used quantitative research. This study used secondary data obtained by documentation studies. The data analysis technique used was paired t-test analysis. The results in this study indicate that there are differences in the results of Land and Building Taxes before and after pandemic covid-19. This shows that the Pandemic COVID-19 can affect taxpayer compliance in paying taxes, which affects the achievement of land and building tax results.]]>
<![CDATA[PENGARUH PRICE SENSITIVITY DAN ENVIRONMENTALISM TERHADAP PURCHASE INTENTION PADA PAKAIAN THRIFT ]]>
<![CDATA[Mentari Septynaputri Widodo]]>;
<![CDATA[Sadana Devica]]>
<![CDATA[ Jurnal Bisnis Terapan Vol. 6 No. 2 (2022): Jurnal Bisnis Terapan ]]>
Publisher : <![CDATA[Politeknik Ubaya ]]>
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DOI: 10.24123/jbt.v6i2.5107
<![CDATA[Abstract A person's need for fashion is also always growing, with the need for fashion, now the trend of thrift clothes is also developing, which is known as thrifting. Thrifting is an activity to buy used goods, especially clothing with the aim of helping to reduce environmental pollution produced by fast fashion activities. Indonesian consumers' interest in these thrift goods is increasing over time. Where the data shows that the level of consumption of thrift clothing has increased by 21 percent in the last three years. Based on several previous studies, there are several things that affect a person's purchase intention in buying thrift goods. Among them are environmentalism and price sensitivity.The aim of this study is to investigate the unique characteristics of these consumers and offer a better understanding of the specific drivers of thrift product consumption. In particular, this study explores the reality (or lack thereof) of a number of assumptions regarding the consumption of thrift goods. Thisresearch was conducted on 106 students. Data were processed using confirmatory factor analysis (CFA) and regression analysis. Testing using the structural equation model (SEM) shows that price sensitivity has a significant effect on purchase intention, while a person's level of environmentalism is found to have no effect on purchase intention.]]>
<![CDATA[PENGARUHCAREER DEVELOPMENT DAN WORK-LIFE BALANCE DIMEDIASI OLEH EMPLOYEEENGAGEMENT TERHADAP TURNOVER INTENTION ]]>
<![CDATA[Ni Nyoman Dwi Ari Candra Ningsih]]>;
<![CDATA[Ni Made Yudhaningsih]]>;
<![CDATA[I Made Anom Arya Pering]]>
<![CDATA[ Jurnal Bisnis Terapan Vol. 6 No. 2 (2022): Jurnal Bisnis Terapan ]]>
Publisher : <![CDATA[Politeknik Ubaya ]]>
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DOI: 10.24123/jbt.v6i2.5131
<![CDATA[Abstract Human Resources (HR) is the main element of the organization. Developing yourself and providing a balanced work life can minimize the rate of employee turnover or termination (turnover intention). This study has the urgency of the turnover rate at PT. Bank Rakyat Indonesia (Persero) Tbk. Denpasar Gajah Mada Branch Office which will increase by 7 people in 2021 and its relationship with career development and work life balance. The researcher aims to determine the effect of career development and work-life balance mediated by employee engagement on turnover intention. Hypothesis Testing using Hypothesis Testing (F-test) in the ANOVA Model and Hypothesis Testing (T-test) in the Coefficients Model with quantitative data with a sample of 80 people from a population of 393 based on the Slovin Model with the instrument in the form of a questionnaire. The results obtained are F_calculated career development, work life balance and employee engagement 1,203 and Sig. 0.315 > 0.050, it can be stated that career development has "not significant" effect on turnover intention, work-life balance has "not significant" effect on turnover intention, career development has "positive and significant" effect on employee engagement, work-life balance has "positive and significant" effect on employee engagement, career development and work life balance mediated by employee engagement have "not significant" effect on employee engagement, but have a positive and significant effect on turnover intention.So it is important for the company to provide opportunities for every employee to improve their career path but still pay attention to work balance.]]>
<![CDATA[SISTEM PENGELOLAAN BAHAN BAKU BERBASIS JUST IN TIME (JIT) PADA UMKM “ANEKA KERIPIK KARTINI” ]]>
<![CDATA[Wiji Astuti]]>;
<![CDATA[Isharijadi Isharijadi]]>;
<![CDATA[Elana Era Yusdita]]>
<![CDATA[ Jurnal Bisnis Terapan Vol. 6 No. 2 (2022): Jurnal Bisnis Terapan ]]>
Publisher : <![CDATA[Politeknik Ubaya ]]>
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DOI: 10.24123/jbt.v6i2.5138
<![CDATA[Abstract Just In Time is one of the planned techniques to obtain quality, control expenses and achieve timely delivery to consumers. The purpose of this study is to understand the raw materials management systems using Just In Time (JIT) on UMKM “ Aneka Keripik Kartini”. The method used was descriptive qualitative method. Data were obtained by interview, observation and documentation. Informants consisted of owners, suppliers, customers. The results of this study show that the purchase of raw materials for the production process of cassava and banana chips is carried out in Just In Time, the production process is based on ordering requests from consumere. The production pattern is corrugated where production is adjusted to product sales. When product orders increase, fulfill demand by ordering from other suppliers if the main supplier cannot meet demand.]]>
<![CDATA[PERAN LABEL HALAL DAN CITRA MEREK TERHADAP KEPUTUSAN PEMBELIAN PRODUK KOSMETIK WARDAH DI KOTA PALEMBANG ]]>
<![CDATA[Yuni Adinda Putri]]>
<![CDATA[ Jurnal Bisnis Terapan Vol. 6 No. 2 (2022): Jurnal Bisnis Terapan ]]>
Publisher : <![CDATA[Politeknik Ubaya ]]>
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DOI: 10.24123/jbt.v6i2.5202
<![CDATA[Abstract The cosmetic product sector in Indonesia is overgrowing. The increasing popularity of halal cosmetics has an impact on increasing the need for cosmetic products. Thus, various manufacturers from various brands offer advantages in terms of quality and benefits and a halal assurance to provide a sense of safety for consumption. This can stimulate purchasing decisions for these products based on these considerations from the various cosmetic products available in the market. Wardah is one cosmetic product company that prioritizes the halal brand image. The sample in this study was 110 samples. Data analysis in this research used the SPSS version 25 program. The halal label has a positive and substantial impact on purchasing decisions. The hypothesis test has an absolute value of 0.030, or lower than 0.05 and a regression coefficient of 0.158 (positive). Brand image has a positive and substantial impact on purchasing decisions. Testing the hypothesis obtained an absolute value of 0.001, or lower than 0.05 and a regression coefficient of -0.341 (negative). The results of this study show that the halal label variable (X1) has a positive and substantial impact on purchasing decisions (Y) for Wardah products in Palembang City.]]>
<![CDATA[EKUALISASI SPT MASA PPN DAN SPT MASA PPh DENGAN SPT TAHUNAN PPh TERHADAP KEWAJIBAN PERPAJAKAN CV. ABADI ]]>
<![CDATA[Leny Karunianing Sayekti]]>;
<![CDATA[Bayu Sarjono]]>
<![CDATA[ Jurnal Bisnis Terapan Vol. 6 No. 2 (2022): Jurnal Bisnis Terapan ]]>
Publisher : <![CDATA[Politeknik Ubaya ]]>
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DOI: 10.24123/jbt.v6i2.5220
<![CDATA[Abstract In using the self-assessment method, it is possible for taxpayers to make mistakes in fulfilling their tax obligations. The existence of this error resulted in the issuance of a Request for Explanation of Data and /or Information (SP2DK). In 2022 CV. ABADI receives SP2DK from the Pratama Tax Office where the Taxpayer is registered. In the request for explanation letter, the PratamaTax Office found a discrepancy between the Financial Statements reported in the Annual Income Tax Return of the Corporate Income Tax Year 2019 and the reporting of the Period Tax Return which includes the VAT Period Tax Return, Article 23 Income Tax Period Tax Return, and Article 4 paragraph (2) Income Tax Period Tax Return. The difference in income or turnover reported from January – December between the VAT Period Tax Return and the Annual Corporate Income Tax Return amounted to Rp 3,919,090. Then the difference in the fees that should be charged by Income Tax Article 23 and Income Tax Article 4 paragraph (2) which have been reported in the Annual Income Tax Return of the Agency but have not been deducted and reported on the Income Tax Period SPT Article 23 and Income Tax Article 4 paragraph (2) is Rp. 125,550,250 and Rp. 63,409,435. After equalizing, taxpayer can find out the cause of the difference then correct the Annual Income Tax Return of the Agency and the Periodic Tax Return.]]>
<![CDATA[ANALISIS ADVOKASI MEREK TERHADAP MINAT PEMBELIAN ]]>
<![CDATA[Lingga Yuliana]]>
<![CDATA[ Jurnal Bisnis Terapan Vol. 6 No. 2 (2022): Jurnal Bisnis Terapan ]]>
Publisher : <![CDATA[Politeknik Ubaya ]]>
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DOI: 10.24123/jbt.v6i2.5230
<![CDATA[Abstract The high level of consumer engagement for shopping is a chance for local business owners to sell products that are in line with consumer demand. Purposive sampling is employed in this research together with a descriptive quantitative methodology. The number of respondents involved are two people who are marketing enthusiasts and consumers of Valencia by Enrica products who have started buying products since 2017 until now. The Analytic Network Process was the analytical tool utilized in this research.The node Intention to try a new product became the top node of and 0.639752, 0.538738, and 0.63975 based on the Synthesis Value, Limiting Value, and Normalized by Cluster on Brand Advocacy. The Preferential Interest Node becomes the best node in Normalized by Cluster on Purchase Interest at 0.57344. Valencia by Enrica brand advocacy endeavors are expected to have an influence on consumer interest in purchasing footwear by attracting buyers with innovative and high-quality goods.]]>
