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INDONESIA
Jurnal Bisnis Terapan
Published by Universitas Surabaya
ISSN : 25804928     EISSN : 25974157     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
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
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ANALISIS OPTIMASI STRUKTUR MODAL PADA PERUSAHAAN SUB SEKTOR FARMASI YANG TERDAFTAR DI BEI PERIODE 2019-2023 Titania Aisyah
Jurnal Bisnis Terapan Vol. 9 No. 1 (2025): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v9i1.7116

Abstract

Optimal capital structure is one of the policies of a company, in which case if the company can optimize its capital structure will have a positive impact on the company's financial performance. Companies that can optimize their capital structure will have an impact on the value of the company, so that it will be an attraction for an investor in investing in the company. Therefore, capital structure is considered important for a company. This study aims to measure the optimal capital structure in Pharmaceutical Sub-Sector Companies Listed on the IDX in 2019 - 2023. The population in this study were Pharmaceutical Sub-Sector Companies Listed on the IDX, using purposive sampling method which finally obtained four companies as samples. This study uses data analysis methods in the form of Capital Structure Composition Ratio, Cost of Capital, Weighted Average Cost of Capital, Tobin's Q Ratio. The results in this study found that in 2021 PT Darya Varia Laboratoria Tbk (DVLA) and in 2019 PT Industri Jamu dan Farmasi Sido Muncul Tbk (SIDO) could maximize their capital structure. And in companies with the code KLBF and PEHA during the five years of observation have not been able to optimize their capital structure.
BUSINESS STRATEGY INSIGHTS FROM HER HAVEN: A FEMALE-FOCUSED GUEST HOUSE IN JAKARTA Wilson, Richard; Yulius, Kevin Gustian
Jurnal Bisnis Terapan Vol. 9 No. 1 (2025): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v9i1.7209

Abstract

The increasing demand for safe and exclusive accommodations among female travellers highlights a significant gap in the hospitality industry, particularly in urban centers like Jakarta. Her Haven Guest House aims to address this need by offering women-only lodging that prioritizes safety, comfort, and personalized experiences. This study analyses the marketing strategies required to establish Her Haven Guest House as a leading provider in this niche market. The research employs a mixed-methods approach, combining surveys, observations, and secondary data analysis to assess consumer preferences and market dynamics. Primary data was gathered through an online survey of 165 women aged 21-54 in the Greater Jakarta area, revealing a strong preference for women-only accommodations. The study applies the 8Ps marketing mix framework—Product, Price, Place, Promotion, People, Packaging, Programming, and Partnerships—to develop actionable strategies for the guest house. Additionally, a SWOT analysis identifies key strengths, weaknesses, opportunities, and threats, guiding strategic recommendations. The findings indicate that Her Haven Guest House can leverage its unique concept and strategic location to attract female travellers seeking security and exclusivity. The results highlight the importance of digital marketing, loyalty programs, and themed events in building brand awareness and customer loyalty. Furthermore, the study provides insights into managerial strategies to enhance service quality and policy recommendations for government support in promoting inclusive tourism. By addressing the specific needs of female travellers, Her Haven Guest House has the potential to contribute to the broader landscape of sustainable and inclusive hospitality.
PENGARUH KOMPETENSI DAN KEPEMIMPINAN TERHADAP MOTIVASI SERTA DAMPAKNYA PRODUKTIVITAS PEGAWAI PADA DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KABUPATEN OGAN ILIR Herman
Jurnal Bisnis Terapan Vol. 9 No. 1 (2025): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v9i1.7364

Abstract

Abstrak (Abstract) This study aims to determine and prove the Influence of Competence and Leadership on Motivation and Its Impact on Employee Productivity at the Public Works and Spatial Planning Office of Ogan Ilir Regency, both directly and indirectly, the population of this study was all Employees at the Public Works and Spatial Planning Office of Ogan Ilir Regency, totaling 61 Employees as research samples. Data analysis used through the PLS program. The results of this study indicate that Competence has a significant effect on motivation, Leadership has a significant effect on Motivation. Competence does not have a significant effect on Productivity, Leadership does not have a significant effect on Employee Productivity at the Public Works and Spatial Planning Office of Ogan Ilir Regency and Motivation has a significant effect on Employee Productivity at the Public Works and Spatial Planning Office of Ogan Ilir Regency. The R-Square value of the Motivation variable is 0.895, meaning that the Motivation variable can be explained by the Motivation variable (Y) by 89.50% while the remaining 10.50% is explained by other variables. For the R-Square value of Productivity (Z) of 0.998, meaning that the Productivity variable (Z) can be explained by the competency variables (X1) and Leadership (X2) by 99.80% while the remaining 06.00% is explained by other variables. Keywords: Competence, Leadership, Motivation and Productivity
PERAN KOMUNIKASI INTERNAL TERHADAP EFEKTIVITAS KERJA DAN KINERJA KARYAWAN PADA DINAS KETAHANAN PANGAN PROVINSI JAMBI isabella, mega isabella sitinjak; zulfina, zulfina adriani; feny, feny tialonawarmi
Jurnal Bisnis Terapan Vol. 9 No. 1 (2025): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v9i1.7383

Abstract

This research aims to explore the role of internal communication on work effectiveness and employee performance at the Jambi Province Food Security Service. Internal communication is a key factor in increasing organizational efficiency and productivity, especially in the government context. The research approach used is qualitative with descriptive methods, aiming to understand the experiences, perceptions and dynamics of interactions between employees and management. Data was obtained through in-depth interviews with 3 participants consisting of structural officials and functional employees, as well as through direct observation of communication patterns in the work environment. The research results show that effective internal communication characterized by openness of information, active participation of all parties, and transparent two-way communication contributes significantly to increasing work effectiveness and employee performance. Employees who feel they have received sufficient information and are involved in decision making are more motivated and show better performance.
ANALISIS PRICE DISCOVERY SAHAM ALIBABA DI NYSE DAN HKEX Rosyanti, Novi; Syahwani, Asty Khairi Inayah; Ginoga, Lesia Fatma; Ramadhanti, Resti Jayeng; Saleh, Rahmat; Firmansyah, Iman
Jurnal Bisnis Terapan Vol. 9 No. 1 (2025): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v9i1.7384

Abstract

This research analyzes the price discovery process of Alibaba shares traded on two major exchanges: the New York Stock Exchange (NYSE) with the ticker BABA and the Hong Kong Exchange (HKEX) with the ticker 9988. The methods used include the Vector Error Correction Model (VECM), Hasbrouck's Information Share (IS), and Impulse Response Function (IRF) to measure the relative contribution of each exchange in reflecting new information in stock prices. The results of the analysis show that the two exchanges have a strong long-term relationship, as indicated by the Johansen cointegration test. Based on the IS calculation, HKEX has a greater contribution to price discovery compared to NYSE, indicating that Alibaba's stock price reflects new information faster on HKEX. The IRF analysis shows that price shocks on one exchange have a significant impact on the other exchange in the short term, but the effect tends to diminish in the long term. These findings provide insight for investors in choosing a more efficient exchange for transactions and open up arbitrage opportunities based on the different roles of each exchange in price discovery.
PENGARUH MARKETPLACE, PRICING, KUALITAS DAN INOVASI PRODUK TERHADAP PENINGKATAN PENDAPATAN UMKM SURABAYA PASCA PANDEMI COVID-19 Farah Putri Ariatama; Rokhmania, Nur'aini
Jurnal Bisnis Terapan Vol. 9 No. 1 (2025): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v9i1.7403

Abstract

The COVID-19 pandemic has shaken the economies of almost all countries, including Indonesia. The use of marketplace technology is one way to make MSMEs survive, especially during a pandemic that requires all activities to take place online or without face-to-face contact. This study aims to determine the effect of marketplace, pricing, quality and product innovation on increasing MSME income in the Surabaya Region after the COVID-19 pandemic. The method used in this research is quantitative with primary data. The sampling technique was carried out using purposive sampling technique so that the results obtained were more relevant to the research title. The sample obtained was 104 respondents in accordance with the research criteria. Researchers used the help of WarpPLS version 8.0 software using the PLS-SEM model. The research results show that Marketplace has an impact on increasing MSME income, but pricing, quality, and product innovation do not have an impact or no effect.
PENGARUH FIRM SIZE TERHADAP TAX AVOIDANCE DENGAN VARIABEL KINERJA KEUANGAN SEBAGAI VARIABEL KONTROL Harjanto, Gloria Mariana Kristanti; Tjahjono, Josephine Kurniawati
Jurnal Bisnis Terapan Vol. 9 No. 1 (2025): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v9i1.7407

Abstract

This study examines the influence of firm size on tax avoidance, incorporating financial performance as a control variable through profitability indicators (Return on Assets and Return on Equity), liquidity (Current Ratio), and leverage (Debt to Equity Ratio). A quantitative research method was employed, utilizing purposive random sampling on 69 corporate taxpayers registered at the KPP Pratama Makassar Utara, specifically those located in the Makassar Industrial Area (KIMA), who had fulfilled their tax obligations during the 2021–2023 period. The findings indicate that firm size, profitability, and leverage have a significant impact on tax avoidance. In contrast, liquidity does not exhibit a significant effect on tax avoidance. Future research is recommended to expand alternative proxies for the variables employed in this study, such as total revenue for firm size, Net Profit Margin for profitability, Debt to Asset Ratio for leverage, and Cash Ratio for liquidity. Furthermore, future studies may consider broadening the research scope and exploring other industries to enhance the reliability of the findings.
ANALISIS PERENCANAAN PAJAK PENGHASILAN PASAL 21 SEBELUM DAN SESUDAH BERLAKUNYA PMK NOMOR 66 TAHUN 2023 PADA PT CPN Nanda Marini Olga Griselda Baitanu; Norbertus Purnomo Lastu; Levi Martantina
Jurnal Bisnis Terapan Vol. 9 No. 1 (2025): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v9i1.7413

Abstract

Tax planning is an effort to reduce or minimize the tax burden that must be paid to the state, ensuring that the tax paid does not exceed the actual amount while still complying with applicable tax regulations, hence legal. The change in regulations, namely PMK Number 66 of 2023, is interesting to analyse because it directly impacts employees and companies, particularly in designing more strategic and efficient tax planning strategies. This study aims to analyse the planning of Income Tax (PPh) Article 21 at PT CPN before and after the implementation of the Minister of Finance Regulation (PMK) Number 66 of 2023. The method used in this research is a descriptive method with a qualitative approach at PT CPN using observation and documentation techniques. The data analysed includes financial reports, tax documents, and interviews with related parties at PT CPN. This analysis aims to evaluate the impact of the new regulation on the company's tax burden and identify changes in the strategies implemented. The results of the study show that the Minister of Finance Regulation (PMK) Number 66 of 2023 has a significant impact on PT CPN's tax planning. This research found that tax planning conducted after the implementation of the Minister of Finance Regulation (PMK) Number 66 of 2023 is more efficient. Additionally, this research identifies the challenges faced by PT CPN in adjusting to the new regulation and provides recommendations for optimizing future tax planning.
HUMAN RESOURCE CAPACITY BUILDING TOWARDS TECHNOLOGY USED FOR BUSINESS SUSTAINABILTY IN THE NEW NORMAL Tedjokusumo, Edith Primadiana; Devi Rachmasari
Jurnal Bisnis Terapan Vol. 9 No. 1 (2025): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v9i1.7453

Abstract

There are many changes in the business organizations’ perspective and the way of doing the job to achieve the goals of business organization after the Covid-19 pandemic. So, this study aims to find out what problems that may occur in business organization. In addition, it is also important to know from the organization side’s regarding the goals achievement by the role of the employees. Whether the employees are still indeed needed or any other things needed to be added to match with the target of business organization. Another thing that should also be put into consideration is the usage of technology after the pandemic - that could be the only solutions for business organization. The method used here was descriptive qualitative, and the data were taken by the questionnaire and some interviews in a specific manufacture national company in East Java. The result of findings showed the following. After the pandemic, it can be concludes as the usage of technology and applications are beneficial, even though there is some refusal from the employees, but with the assistance and training, the problem is solved; in addition, the production process can run smoothly and the goal of the production can be achieved.

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