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Contact Name
Thomas S. Iswahyudi
Contact Email
tom_wahyudi@staff.ubaya.ac.id
Phone
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Journal Mail Official
jurnalbisnisterapan@unit.ubaya.ac.id
Editorial Address
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Location
Kota surabaya,
Jawa timur
INDONESIA
Jurnal Bisnis Terapan
Published by Universitas Surabaya
ISSN : 25804928     EISSN : 25974157     DOI : -
Core Subject : Economy, Social,
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.
Arjuna Subject : -
Articles 159 Documents
PENGEMBANGAN SISTEM INFORMASI TERINTEGRASI UPT BALAI LATIHAN KERJA DINAS TENAGA KERJA DAN TRANSMIGRASI JAWA TIMUR Benny Lianto; Dhiani Absari; Felix Handani; Bambang Prijambodo; Arizia Aulia Aziiza; Kiky Octavina
Jurnal Bisnis Terapan Vol. 6 No. 2 (2022): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v6i2.5280

Abstract

Abstract Unit Pelaksana Teknis Balai Latihan Kerja (UPT BLK) is a unit providing training services for job seeker underEmployment and Transmigration Services of East Java Province forspecific work areas. 16 Technical Execution Unit (UPT) and Job Training Center (BLK) under Employment and Transmigration Services serves job seekers through 177 training services. Currently, each UPT BLK runs itstraining services business process in a diverse way.The systems running in each UPT BLKs have not been integrated yetbetween other BLKs and Labor and Transmigration Services of East Java. This leads to non-standard services to the job seeker and the inability of UPT BLK and the Employment and Transmigration Services of East Java to share information quickly. This study aims to develop an integrated information system to implement training so that there is uniformity of service delivery for all UPT BLKs in the DisnakertransJatim by one-gate access. The research was developed using the Design Science Research methodology. A web-based integrated system for all UPT BLKs to assist the process of organizing training is chosen as its artifact. The method of focus group discussion, interviews, and observations throughout the application development process. Based on the results of the evaluation, it was found that 95% of respondents were very satisfied in terms of system usability and were greatly helped by the operational side of the system in completing their work.
THE APPLICATION OF NON-TAXABLE SALES VALUE OF TAX OBJECT IN THE CALCULATION OF LAND AND BUILDING TAX Nobertus Purnomo Lastu; Widya Indah Nurmalasari
Jurnal Bisnis Terapan Vol. 7 No. 1 (2023): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v7i1.4810

Abstract

Land and Building Tax is given on land and building ownership for state revenue. While the Selling Value of Non-Taxable Tax Objects (NJOPTKP), is one of the components in calculating Land and Building Tax (L&B). Calculating Land and Building Tax determined by Sales Value of Tax Object (NJOP) and NJOP increases every year. The problem is whether or not NJOPTKP, used as a deduction for NJOP, influences the calculation of L&B Tax due to the absence of material changes from the deduction. In this study, NJOPTKP of L&B Tax was analyzed using a qualitative descriptive dan quantitative method by comparing changes in Non-Taxable Income of Income Tax (PTKP), and L&B taxes between Indonesia and other countries. The analysis results indicated that economic quantities such as inflation, Regional Minimum Wages and changes in PTKP of Income Tax were not related to changes in NJOPTKP. The application of L&B Tax does not consider the status of land and buildings (whether or not it is productive) and the family status of the subjects who own the land and buildings. As a result, NJOPTKP does not have a material meaning for the calculation of L&B Tax due to the absence of a significant adjustment when compared to the increase in the NJOP on Rural and Urban Sectoral L&B Taxes (PBB-P2) and Plantation, Forestry and Mining Sectoral L&B Taxes (PBB-P3).
PENGARUH BAURAN PEMASARAN TERHADAP KEPUASAN PASIEN DI APOTEK RAHMA KRIAN SIDOARJO Intan Kurnia Permatasari; Fadillah Tamammya Anshory
Jurnal Bisnis Terapan Vol. 7 No. 1 (2023): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v7i1.5217

Abstract

Marketing strategy is a way to achieve goals precisely by fulfilling the needs and desires of consumers through the exchange of goods or services. This study aims to determine the effect of the marketing mix with product, price, place, and promotion variables on patient satisfaction at Apotek Rahma. The type of research used is quantitative observation with a sample of 114 respondents and was conducted at the Rahma Krian Pharmacy Sidoarjo. The data collection technique uses a questionnaire that will be distributed to patients who will come to the pharmacy or who will consult a doctor. The analysis technique uses validity test, reliability test, multiple linear regression test, classical assumption test, and T test (partial), F test (simultaneous). The results showed that product and price variables had no effect on patient satisfaction, but place and promotion had an effect on patient satisfaction. Based on joint or simultaneous test, product, price, place, and promotion variables have a significant effect on patient satisfaction.
SOCIAL MEDIA MARKETING ON BRAND AWARENESS LOCAL INDONESIAN COSMETIC SOMETHINC Silfitri; Daniel Hermawan
Jurnal Bisnis Terapan Vol. 7 No. 1 (2023): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v7i1.5260

Abstract

Somethinc is a local beauty product company that, despite only having been established for less than 3 years, is among the 50 most popular local brands according to the survey published by Katadata.co.id in 2020. Social media marketing is used as a variable within this research, due to a significant rise of awareness towards beauty products due to social media platforms. This research aims to measure the impact of social media marketing on Somethinc's brand awareness. Quantitative research methods were used in this study, using questionnaires as a means to gather data from 101 respondents who fulfilled the research criteria and the Cochran formula. Multiple regression analysis is used to determine the impacts of every indicator towards brand awareness, with F-test and t-test as methods for hypothesis testing. This study has found that social media marketing indeed has an impact on the brand awareness of Somethinc. However, when each indicator was tested individually, content creation and connection dimensions were shown to have a significant impact on Somethinc’s brand awareness, while the dimension of content sharing scored the lowest.
PSAK 72: EVALUASI PENERAPAN AKUNTANSI PADA PERUSAHAAN PENGEMBANG REAL ESTATE DI BATAM Widda Royanisa Manalu; Alfonsa Dian Sumarna
Jurnal Bisnis Terapan Vol. 7 No. 1 (2023): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v7i1.5282

Abstract

The PSAK 72 regarding Contract Revenue from Customers effective as of 2020, which replaces some of the old rules, has focused on the migration of revenue recognition at PT. RPM is one of the real estate development companies on Batam Island. This comparative quantitative descriptive research aims to analyze the differences in revenue recognition reported by companies when implementing and not implementing PSAK 72. Data collection uses interview methods and documentation related to income transactions for the period October to December 2020. This research found that the 2020 reporting of PT. RPM still uses the old rules. There are seven types of income for PT. RPM are fine revenue, first-party fee revenue, cancellation revenue, other revenue, rent revenue, waarmerking revenue, and giro service revenue. The types of revenue that are not included in the PSAK 72 standard are other revenue, rent revenue, and giro service revenue. PSAK 72 set that revenue can be recognized when the performance obligation has been fulfilled or the transaction in the form of a contract has been completed. All transactions related to contract revenue in October-December 2020 have been fulfilled or the performance obligations to customers have been completed. The analysis of the calculation of total revenue if implementing PSAK 72 and not implementing PSAK 72 is the same as the amount reported in 2020.
PERAN KEADILAN PROSEDURAL DAN KEADILAN ANTAR PRIBADI DALAM MENENTUKAN KEBERHASILAN DAN KEPUASAN PENANGANAN KOMPLAIN Angga Pandu Wijaya; Widya Prananta; Made Virma Permana
Jurnal Bisnis Terapan Vol. 7 No. 1 (2023): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v7i1.5335

Abstract

Service companies often face complaints due to the challenges of providing standardized services. Unlike manufacturers that produce standardized products using machines, service companies are more susceptible to consumer complaints. Procedural justice and interpersonal justice are factors that determine the success rate of complaint handling. This study aims to examine the impact of procedural justice and interpersonal justice on complaint satisfaction through complaint handling. The study adopted a quantitative approach and involved a sample of 181 respondents, specifically consumers who have filed complaints with service companies. The test results demonstrate that both procedural justice and interpersonal justice significantly influence the effectiveness of complaint handling. The research also confirms that complaint satisfaction is influenced by both procedural justice and interpersonal justice. The study's findings indicate that successful complaint handling partially mediates the relationship between procedural justice, interpersonal justice, and complaint satisfaction. This research underscores the importance of procedural justice and interpersonal justice for service companies. They should prioritize complaint handling to establish customer loyalty and prevent negative word-of-mouth.
REPEAT ORDER RECOMMENDATION MODEL TO DIGITALIZE THE CANTEEN Dhiani Tresna Absari; Liliana Liliana; Daniel Soesanto; Susana Limanto
Jurnal Bisnis Terapan Vol. 7 No. 1 (2023): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v7i1.5336

Abstract

The canteen is a campus facility that the academic community needs. However, because it is considered a complementary facility, business processes in the canteen are carried out conventionally, relying on paper-based recording. In addition, at certain hours, especially at lunchtime, the canteen is overloaded due to too many orders co-occurring. This buildup of charges is due to the need for canteen preparation in preparing orders from its buyers. Therefore, this study developed an ordering system to recommend the menus that customers likely purchase. The case study used in this research is the Keluwih canteen on the Tenggilis campus, owned by the University of Surabaya. This research used the waterfall method and focused on three main canteen processes: online ordering with a repeat order recommendation model for sellers, delivery services, and payments using the e-wallet. The study's results were assessed qualitatively, and the respondents felt they got better and faster service. Furthermore, with this system's e-canteen application, the time needed to complete a transaction at the campus canteen can be done efficiently to increase customer satisfaction and employee productivity from tenants.
FAKTOR-FAKTOR YANG MEMPENGARUHI TURNOVER INTENTION PADA KARYAWAN MATAHARI DI JAKARTA: Dwi Dwi Prasetya Herman; Netania Emilisa; Farah Jihan Fauzan
Jurnal Bisnis Terapan Vol. 7 No. 1 (2023): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v7i1.5358

Abstract

The purpose of this paper is to examine the effect of procedural justice and organizational trust and organizational commitment and turnover intention on a retail company, namely PT Matahahri in Jakarta. Design/methodology/approach – This paper uses a quantitative research design. Data was collected from 120 retail employees of PT Matahari Department store in Jakarta through a questionnaire survey with a list of questions. Structural equation modeling (SEM) was adopted to test the hypothesized model. Findings - Results confirming the positive effect of all the variables concerned or intended on an organization or company intended. The results also confirm that the effect of procedural justice and also organizational trust on organizational commitment and on turnover intention has a positive effect on organizational commitment.
DAMPAK PERUBAHAN PENCATATAN KE PEMBUKUAN PADA WAJIB PAJAK ORANG PRIBADI: STUDI KASUS PROFESI PENGACARA Yusuf Mulus Riptianto
Jurnal Bisnis Terapan Vol. 7 No. 1 (2023): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v7i1.5538

Abstract

The purpose of this study is to compare the impact of changing the obligation to keep records by individual taxpayers to bookkeeping by corporate taxpayers, who are categorized by tax regulations as experts, who are categorized as independent workers, carry out their activities acting for and on their own behalf, not for and on behalf of the association. By studying business processes and taking data on the business circulation of a lawyer practicing in Surabaya, it proves that these changes have had an impact on his tax reporting. For this profession, it is actually obligatory to keep bookkeeping, but it is grouped as a taxpayer who is exempt from the obligation to keep bookkeeping, but is obliged to keep records.
PENGARUH PENGETAHUAN, SOSIALISASI, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Mutiara; Levi Martantina
Jurnal Bisnis Terapan Vol. 7 No. 1 (2023): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v7i1.5554

Abstract

This study aims to determine the relationship between Tax Knowledge owned by online store owners, socialization that has been obtained, and the sanctions that have been set affect compliance in paying final income tax. The population in this study are Kpop online store owners who sell physical and Kpop merchandise. This study uses one dependent variable represented by Taxpayer Compliance and three independent variables represented by Knowledge, Socialization, and Tax Sanctions. Data was obtained by distributing questionnaires, after which the data was calculated using statistical methods with the help of the Statistical Program For Social Science (SPSS).