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Contact Name
Thomas S. Iswahyudi
Contact Email
tom_wahyudi@staff.ubaya.ac.id
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jurnalbisnisterapan@unit.ubaya.ac.id
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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 169 Documents
THE INFLUENCE OF EMOTIONAL INTELLIGENCE, ORGANIZATIONAL CITIZENSHIP BEHAVIOR, MOTIVATION AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE Herman Afandi; Ufi Rumefi
Jurnal Bisnis Terapan Vol. 9 No. 2 (2025): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v9i2.7549

Abstract

Observations of the leadership and various employees at the Pasuruan Regency Education and Culture Office indicate that employee performance remains suboptimal, primarily due to insufficient emotional intelligence, which hampers their ability to manage personal emotions and interact effectively with others. This deficiency adversely affects their thoughts and actions. Additionally, there is a notable lack of Organizational Citizenship Behavior (OCB), characterized by employees' reluctance to assist colleagues with incomplete tasks and limited interaction among peers, which complicates the provision of advice when encountering work-related issues. From the performance assessment survey results indicate that employee initiative and cooperation are considered lacking. This can lead to suboptimal work performance, which will have an impact on the company's sustainability. Therefore, this study was conducted to further discuss this issue. Furthermore, employees exhibit a preference for solitary work and display dissatisfaction when required to engage in teamwork. Moreover, the absence of incentive from both superiors and colleagues results in employees neglecting their respective responsibilities and failing to assist one another. The work atmosphere is detrimental due to loudness and lack of cleanliness, resulting in decreased employee comfort and ultimately diminishing performance.This study's results revealed a substantial simultaneous impact on Employee Performance (Y). Furthermore, there exists a partial significant effect of Emotional Intelligence, organizational citizenship, and work environment variables on employee performance. The motivation variable is recognized as having no meaningful influence.
STUDI KEPATUHAN DAN KENDALA PAJAK BAGI INFLUENCER TIKTOK DI INDONESIA Winda Alfitri Ayuhanas; Hastanti Agustin Rahayu
Jurnal Bisnis Terapan Vol. 9 No. 2 (2025): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v9i2.7551

Abstract

Digital transformation has given birth to new professions such as influencers, who earn income from endorsements, sponsorships, and content monetization on platforms such as TikTok. The increasing income of influencers makes taxation an important issue in the Indonesian tax system. However, many influencers still do not understand or ignore their tax obligations. This study aims to show the importance of tax for influencers as a form of individual responsibility and contribution to the country. In addition, applicable tax regulations, legal risks for non-compliance, and the effect of tax on endorsement prices and influencer business strategies are also discussed. The method used is qualitative with a normative and empirical legal approach. With this approach, it is hoped that it can provide a deeper understanding of the presence of tax among TikTok influencers and its impact on their business decisions in choosing collaborations, pricing strategies, and sustainable sources of income.
PENGARUH SOCIAL MEDIA ENGAGEMENT DAN E-WOM TERHADAP MINAT DAFTAR MAHASISWA DALAM PROGRAM IISMA Zahra Elvaretta Susilo; Devica, Sadana
Jurnal Bisnis Terapan Vol. 9 No. 2 (2025): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v9i2.7589

Abstract

This study aims to examine the influence of social media engagement and electronic word of mouth (e-WOM) on students’ interest in applying for the Indonesian International Student Mobility Awards (IISMA) program. Data were collected through questionnaires distributed to 152 student respondents aged under 18 to 24 years old. The data analysis used in this study includes validity testing, reliability testing with Cronbach’s Alpha, and multiple linear regression analysis to measure the influence between variables. Data were processed using confirmatory factor analysis (CFA) and regression analysis. Testing using the structural equation model (SEM) shows that students’ engagement with social media content, especially on Instagram, and the positive reviews they receive, have a positive impact on their interest in applying for the IISMA program. These findings suggest that an active, interactive, and informative communication strategy on social media can increase students’ interest in the program. Therefore, the IISMA program organizers are encouraged to develop more engaging content and expand their information outreach through social media platforms.
OPTIMIZING SOCIAL MEDIA STRATEGIES TO ENHANCE CUSTOMER ENGAGEMENT: A CASE STUDY OF PT ICONNET (ICON+) Almira, Nasywa; Siregar, Suci; Nurlina Nasution; Arya Advany
Jurnal Bisnis Terapan Vol. 9 No. 2 (2025): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v9i2.7616

Abstract

In today’s rapidly evolving digital landscape, social media has become a crucial tool for businesses seeking to build lasting relationships with their customers. This study investigates the role of social media in enhancing customer engagement at PT ICONNET (ICON+), a broadband internet service provider and subsidiary of PT PLN, amidst the fierce competition in Indonesia’s telecommunications market. Despite having strong infrastructure support from PLN, PT ICONNET faces significant challenges in optimizing its social media strategies, which impacts customer interaction and loyalty. Through a descriptive qualitative approach, including interviews, observations, and document analysis, this research identifies both the internal and external factors that influence the company’s social media effectiveness. The findings highlight the strengths of PT ICONNET, such as its reliable infrastructure and public sector reputation, but also reveal key weaknesses, including slow decision-making, inconsistent content strategy, and evolving social media algorithms. Based on SWOT, IFAS, and EFAS analyses, the study proposes strategies for improving engagement, such as content optimization, leveraging new social media features, and enhancing the digital team's capabilities. Given the urgency of adapting to the digital demands of today’s consumers, the study concludes that PT ICONNET must adopt a more data-driven and adaptive social media strategy. This will help the company foster stronger customer connections, improve brand loyalty, and solidify its competitive edge in Indonesia’s dynamic ISP industry.
ENHANCING CUSTOMERS’ LOYALTY THROUGH SERVICE QUALITY Santoso, Raymond; Devi Rachmasari; Claudius Bona
Jurnal Bisnis Terapan Vol. 9 No. 2 (2025): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v9i2.7758

Abstract

This study explores how the delivery of desirable services influences the overall performance of a service company in Kediri, particularly focusing on customer satisfaction, loyalty, and business outcomes. In the modern service industry, companies are expected to deliver fast, responsive, and personalized services to retain customers and remain competitive. A service company, a service-oriented enterprise, has been experiencing challenges in meeting these rising expectations. The writer used a descriptive qualitative approach using a case study approach consisting of observation, questionnaires, and interviews with customers, employees, and the business owner. This research investigates service delivery issues and their impact on customer experience and business performance. The findings reveal that the main problems are slow service response, lack of employee training, and low empathy in customer interactions. To address these issues, the company manages a feedback system, improves standard operating procedures (SOPs), holds regular service training, and implements better staffing strategies. These improvements yield 30% customers increase, 72% customers are satisfied, 18% neutral and 10% dissatisfied.
PENGARUH CSR, PROFITABILITAS, LEVERAGE. LIKUIDITAS, DAN FIRM SIZE TERHADAP AGRESIVITAS PAJAK Jonathan, Edbert; Ade Onny Siagian
Jurnal Bisnis Terapan Vol. 9 No. 2 (2025): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v9i2.7884

Abstract

This quantitative study aims to analyze the influence of CSR, Profitability, Leverage, Liquidity, and Firm Size on Tax Aggressiveness in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research context stems from the crucial role of tax as the state’s fiscal backbone, which is often challenged by corporate tax aggressiveness—a strategy to minimize tax burden that potentially impedes state revenue and economic growth. Secondary data were collected from company financial reports and analyzed using the multiple linear regression method with the aid of SPSS version 27. Tax Aggressiveness was measured using the Effective Tax Rate (ETR) proxy. The results indicate that, simultaneously, all independent variables (CSR, Profitability, Leverage, Liquidity, and Firm Size) significantly influence Tax Aggressiveness. However, partially, only Leverage was found to have a significant influence, while CSR, Profitability, Liquidity, and Firm Size did not have a significant influence. The study concludes that the level of Leverage is the single most important factor individually influencing corporate tax strategy in the energy sector, while the combination of all factors collectively has a significant impact on Tax Aggressiveness decisions.
PENGARUH LIKUIDITAS, PROFITABILITAS, SOLVABILITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN TEKSTIL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020 – 2024 Siti Fatimah Azzahra; Siagian, Ade Onny
Jurnal Bisnis Terapan Vol. 9 No. 2 (2025): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v9i2.7888

Abstract

Indonesian textile companies face significant challenges in maintaining their financial stability, especially considering economic changes and strong competition in the market. One of the main risks is financial distress, which is a state when a company begins to experience financial pressure that can lead to bankruptcy. The purpose of this study is to determine how financial ratios such as Liquidity (Current Ratio), Profitability (Return on Asset), Solvency (Debt to Equity Ratio), and Sales Growth impact Financial Distress in textile companies listed on the Indonesia Stock Exchange from 2020 - 2024. The data used for this study came from the annual financial statements of eight sample textile companies. A quantitative approach, multiple linear regression method, was used. The results of this study indicate that the liquidity and solvency ratios have a significant effect on financial distress partially, the four factors simultaneously affect financial distress. These results can help company management make the right financial decisions to continue operating in the future.
EVALUASI KINERJA KEUANGAN PERUSAHAAN KONSTRUKSI DI BURSA EFEK INDONESIA DENGAN PENDEKATAN DUPONT Saleh, Rahmat; Dadang Iwan Riswandi; Iman Firmansyah; Asty Khairi Inayah Syahwani; Lesia Fatma Ginoga
Jurnal Bisnis Terapan Vol. 9 No. 2 (2025): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v9i2.7953

Abstract

This study aims to evaluate the financial performance of construction companies listed on the Indonesia Stock Exchange during the 2019–2023 period using the DuPont System approach. The analysis focuses on three sample companies, PT Total Bangun Persada Tbk, PT Acset Indonusa Tbk, and PT Adhi Karya (Persero) Tbk by measuring Net Profit Margin (NPM), Total Asset Turnover (TATO), and Return on Investment (ROI). The results indicate that PT Total Bangun Persada Tbk consistently recorded the strongest financial performance, with an average ROI of 4.29%. In contrast, PT Acset Indonusa Tbk experienced significant financial pressure, with an average negative ROI of (13.33)%, while PT Adhi Karya (Persero) Tbk showed fluctuating performance, averaging an ROI of 0.68%. The industry average remained negative, reflecting the ongoing challenges in profitability and asset efficiency faced by the construction sector. These findings highlight the importance of asset management optimization and operational efficiency strategies to enhance the competitiveness of construction companies in Indonesia.
A PRACTICAL APPROACH TO VISUAL DESIGN AND CONTENT MODIFICATION FOR A STUDENT EXCHANGE GUIDEBOOK Erik Tanata; Datu, Yerly Arnold
Jurnal Bisnis Terapan Vol. 9 No. 2 (2025): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v9i2.7984

Abstract

This study examines the challenges faced by the Office of University X in promoting student exchange programs due to its ineffective guidebook. Using a descriptive method, data were collected through an online questionnaire (N=20 students), informal interviews with staff and students, document analysis, and library research. The small sample size resulted from a short data collection period (two to three weeks) and the heavy academic workload of senior students. Findings revealed weaknesses in the previous guidebook, including a plain monochrome design, lack of visuals, text-heavy content, and limited distribution. Consequently, only 40% of respondents were aware of the program, although 85% expressed interest. Guided by Cognitive Load Theory and Mayer’s Multimedia Learning Principles, the redesign applied evidence-based improvements: (1) mobile-first responsive layout, (2) high-contrast color and clear typography, (3) infographics and icons to aid comprehension, (4) concise, chunked content with bullet points, and (5) interactive elements such as clickable links and QR codes. Post-assessment results indicated strong positive responses: 80% of students found the new guidebook more engaging, 70% appreciated its visual appeal, and 100% agreed that infographics clarified complex information. Moreover, 80% reported increased motivation to join exchange programs after viewing the redesigned version. The study proposes three strategies for continued effectiveness: (1) active online distribution via portals and social media, (2) biannual updates with new data and testimonials, and (3) development of interactive tools such as chatbots or virtual info sessions. Strategic design improvements can thus enhance educational resources and reduce administrative burdens.