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Thomas S. Iswahyudi
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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 179 Documents
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PENGARUH KEBIJAKAN DIVIDEN, GROWTH DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL Atika, Atika Wulandari
Jurnal Bisnis Terapan Vol. 10 No. 1 (2026): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v10i1.7983

Abstract

This study aims to analyze the effect of dividend policy, company growth, and company size on capital structure (Empirical Study of Agriculture Sub-Sector Companies Listed on the IDX 2021-2024). Capital structure is a very important decision in financial management that can affect a company's performance and sustainability. The sample of this study was selected using a purposive sampling method with certain criteria, so that a number of companies were obtained that met the requirements during the observation period. The data used for research is secondary data obtained from annual financial reports published by the IDX. The analysis method used is multiple linear regression with the help of statistical software. The result shows that dividend policy has a significant effect on capital structure, while firm growth and firm size variables show different effects on capital structure. These findings provide implications for company management in making decisions related to funding policies, as well as for investors in considering the company's financial structure in making investment decisions.
TRANSFORMFORMASI DIGITAL DALAM PENDIDIKAN TINGGI: PENGARUH PENGGUNAAN AI, SELF-EFFICACY, DAN BUDAYA ORGANISASI TERHADAP KINERJA DOSEN Kharisma, Fresha Kharisma; Irwan Adimas Ganda Saputra; Muhammad Fajar Wahyudi Rahman; Wenny Restikasari; Rasyidi Faiz Akbar; Mentari Septynaputri Widodo; Nurwinsyah Rohmaningtyas
Jurnal Bisnis Terapan Vol. 10 No. 1 (2026): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v10i1.8111

Abstract

Digital transformation in higher education is growing rapidly with the increasing use of Artificial Intelligence (AI) for learning and research activities. However, the success of AI implementation is greatly influenced by individual and organizational factors, including lecturer self-efficacy and organizational culture. This study aims to analyze the influence of AI use, self-efficacy, and organizational culture on lecturer performance in supporting Sustainable Development Goals (SDG) 4 on quality education. The research method uses a quantitative approach with a survey of 200 lecturers from various universities in Indonesia. Data were analyzed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The results showed that AI (β = 0.342; p < 0.001), organizational culture (β = 0.248; p < 0.001), and self-efficacy (β = 0.354; p < 0.001) have a positive and significant effect on lecturer performance. However, the moderating effect of organizational culture on the relationship between AI and lecturer performance was not significant. This research emphasizes the importance of individual preparedness and organizational support in improving lecturer performance through the use of digital technology. These findings provide theoretical and practical contributions to the development of digital transformation policies in higher education.
PERAN LAYANAN ONLINE FOOD DELIVERY BAGI MAHASISWA BISNIS DIGITAL UIN K.H. ABDURRAHMAN WAHID PEKALONGAN Adriansah, Noval; Rozaq, Maulana Fathur; Pratama, Versiandika Yudha
Jurnal Bisnis Terapan Vol. 10 No. 1 (2026): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v10i1.8219

Abstract

This study aims to examine student behavior in using online food delivery services through the lens of the Theory of Planned Behavior (TPB). The research focuses on understanding how attitudes, subjective norms, and perceived behavioral control shape user intentions and actual behaviors in engaging with app-based food delivery platforms. This study employed a qualitative method, collecting data through in-depth interviews with ten respondents. The data were analyzed using reduction, data display, and conclusion drawing techniques to identify behavioral patterns and the underlying factors influencing the use of online food delivery services. The findings indicate that positive attitudes toward convenience, speed, and efficiency serve as key drivers encouraging the adoption of food delivery services. Subjective norms also play a significant role, as the use of such services has become a common practice within students’ academic and social environments. Perceived behavioral control is reflected in the ease of navigating applications and the availability of multiple digital payment options, although financial constraints—particularly delivery fees—act as notable barriers that limit the realization of actual behavior. Overall, the study highlights that the use of online food delivery services among students is shaped by the interaction of all three TPB components, with promotional offers emerging as a strong stimulus influencing user intentions.
EKSPLORASI HAMBATAN ADOPSI DIGITAL MARKETING PADA UMKM DI JAWA TIMUR Lianto, Catherine
Jurnal Bisnis Terapan Vol. 10 No. 1 (2026): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v10i1.8600

Abstract

This exploratory study aims to examine the barriers to the adoption of Digital Marketing (DM) among Small and Medium Enterprises (SMEs) in East Java, a province with the largest number of SMEs in Indonesia. The adoption of DM is considered a crucial marketing strategy to enhance competitiveness and expand market reach in the digital era. However, SMEs in East Java continue to face various challenges, including limited access to technology, low digital literacy, and insufficient understanding of the benefits of DM. To analyze these barriers, this study employs a qualitative exploratory approach, with data collected through in-depth interviews involving SME owners, academics, and practitioners with experience in DM implementation. The collected data were analyzed using NVivo software through open, axial, and selective coding processes to identify key themes representing barriers to DM adoption. The findings indicate that the dominant barriers are internal factors, particularly limitations in human resource competencies and digital capabilities. In addition, external factors related to government regulations also hinder adoption, especially due to policy complexity and inadequate socialization. Continuous training and coaching are identified as the most expected strategies to overcome these barriers.
POSISI STRATEGIS DAN STRATEGI PERTUMBUHAN PT AKR CORPORINDO TBK: PENDEKATAN MANAJEMEN STRATEGIS TERINTEGRASI Sahidna, Ana
Jurnal Bisnis Terapan Vol. 10 No. 1 (2026): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v10i1.8615

Abstract

This study aims to analyze the strategic positioning and determine the most appropriate growth strategy for PT AKR Corporindo Tbk using an integrated strategic management approach. The research applies a qualitative descriptive method with a case study design and utilizes secondary data obtained from the company’s 2024 annual report and supporting documents. The analytical framework follows three stages: input stage, matching stage, and decision stage. In the input stage, the Internal Factor Evaluation (IFE) and External Factor Evaluation (EFE) matrices are used to assess the company’s strengths, weaknesses, opportunities, and threats. The findings indicate that the company possesses strong internal capabilities and favorable external conditions. In the matching stage, the IE Matrix positions the company in Quadrant I (grow and build), suggesting that aggressive growth strategies are appropriate. The alternative growth strategies formulated and researched include market penetration, market development, product development, and forward integration. Alternative strategies are subsequently evaluated using the Quantitative Strategic Planning Matrix (QSPM). The results reveal that market penetration achieves the highest Total Attractiveness Score compared to other strategic options. This strategy is considered the most relevant because it enables optimization of existing distribution assets and increases sales volume within current markets. Supported by integrated logistics infrastructure and digital transformation, the market penetration strategy is expected to promote sustainable growth and strengthen the company’s competitive position in the national energy and logistics industry.
PENGARUH FAKTOR FUNDAMENTAL TERHADAP HARGA SAHAM PERUSAHAAN PROPERTI YANG TERDAFTAR DI BEI PERIODE 2016–2023 Saleh, Rahmat; Iman Firmansyah; Asty Khairi Inayah Syahwani; Lesia Fatma Ginoga
Jurnal Bisnis Terapan Vol. 10 No. 1 (2026): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v10i1.8785

Abstract

This study aims to examine the effect of fundamental factors on stock prices of property companies listed on the Indonesia Stock Exchange (IDX) during the 2016–2023 period. The independent variables are Return on Equity (ROE), Debt to Equity Ratio (DER), Earnings Per Share (EPS), Current Ratio (CR), and Accounts Receivable Turnover (ART), while the dependent variable is stock price measured by the closing stock price. This study employs a quantitative approach with an explanatory research design. The population consists of 35 property companies listed on the IDX during 2016–2023. Using purposive sampling, 30 companies that met the research criteria were selected, resulting in 240 observations. Secondary data were obtained from the Indonesia Stock Exchange (IDX) and the Indonesian Capital Market Directory (ICMD). Data were analyzed using multiple linear regression. The results indicate that ROE, DER, EPS, CR, and ART simultaneously affect stock prices. Partially, ROE, DER, and EPS have a positive and significant effect on stock prices, whereas CR and ART do not have a significant effect. The adjusted coefficient of determination shows that the model explains 22.7% of stock price variation. These findings indicate that investors place greater emphasis on profitability and earnings performance than on liquidity and activity ratios when evaluating property companies.
RESHAPING THE VALUE PROPOSITION: STRATEGIC RESPONSES OF LANGUAGE COURSE PROVIDERS TO THE AI REVOLUTION Tjahyanto, Mario Christian Noer; Yenny, Hartanto
Jurnal Bisnis Terapan Vol. 10 No. 1 (2026): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v10i1.8790

Abstract

The rapid proliferation of Generative Artificial Intelligence (GenAI) has catalyzed a fundamental shift in the education sector, specifically disrupting the traditional business model of Language Course Providers (LCPs). As AI-driven tools provide high-quality translation and personalized tutoring at near-zero marginal costs, traditional language services are experiencing rapid commoditization. This research explores how LCPs can reshape their value propositions to maintain strategic relevance and financial sustainability. Utilizing a qualitative conceptual research design, the study applies the Value Proposition Canvas (VPC) and Disruptive Innovation frameworks to analyze the gap between automated AI capabilities and human-centric pedagogical needs. Empirical evidence from a case study reveals a staggering 80% decrease in document translation requests and a 60% decline in course registrations, signaling a "tipping point" for the industry. The findings indicate that while AI excels at linguistic accuracy, it lacks the capacity for intercultural mediation, ethical judgment, and institutional trust. Consequently, the study proposes a strategic transition from a "content-provider" model to a "Communication-Consultancy" framework. This "Cyborg" pedagogy integrates AI for repetitive rote learning while focusing human expertise on high-stakes specialized training and AI literacy. Managerial implications emphasize the necessity for staff upskilling and the repositioning of LCPs as "Verification Hubs" in a digital era. By adopting these strategic responses, LCPs can pivot from being perceived as administrative cost centers to becoming indispensable drivers of global communication.
PENGARUH INTENSITAS RESEARCH AND DEVELOPMENT DAN THIN CAPITALIZATION TERHADAP TAX AVOIDANCE DENGAN MODERASI KOMITE AUDIT Rasya Ameilya Zein; Rokhmania, Nur'aini; Erida Herlina
Jurnal Bisnis Terapan Vol. 10 No. 1 (2026): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v10i1.8805

Abstract

This study aims to analyze the influence of research and development (R&D) intensity and thin capitalization on tax avoidance, as well as the role of the audit committee as a moderating variable. The research was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. The research data was obtained from the companies' annual financial reports and analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS software. The results indicate that R&D intensity affects tax avoidance, as does thin capitalization. Furthermore, the audit committee is proven to moderate the relationship between R&D intensity and tax avoidance, as well as the relationship between thin capitalization and tax avoidance. These findings contribute theoretically by enriching the literature on tax avoidance and providing practical insights for policymakers in designing more effective regulations. Additionally, the results of this study can help companies develop more transparent and accountable tax strategies.
ANALISIS POLA KONSUMSI SARAPAN MAHASISWA UPI UNTUK REKOMENDASI LOKASI USAHA SARAPAN Oktaviani, Dela; Ilham Nursalam, Muhammad; Azzahra, Najla; Hamidah Al Wafaa, Salma; Somantri, Lili; Safarach Bratanegara, Alnidi
Jurnal Bisnis Terapan Vol. 10 No. 1 (2026): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v10i1.8832

Abstract

This study analyzes breakfast consumption patterns of students at the Indonesian University of Education (UPI) and provides location recommendations for breakfast businesses based on spatial and economic factors. The issues raised are students' limited access to affordable, practical breakfast due to high mobility and limited time and cost. The study aims to identify factors influencing breakfast purchasing decisions and produce a map of recommended breakfast business locations around UPI campus. The method used a questionnaire survey of 49 eligible UPI students, analyzed using Geographic Information System (GIS) with buffer techniques, distribution mapping, multilevel symbolization, and instrument validity and reliability tests. Results show that food price, menu variety, and the habit of not cooking are the main drivers of breakfast purchasing decisions. Spatially, breakfast purchasing locations concentrate in front of Koramil and Gegerkalong, while areas with high student concentration such as Gegerkalong Girang still have limited access to breakfast establishments. In conclusion, UPI students' breakfast consumption patterns are uneven and heavily influenced by accessibility and price. It is necessary to develop breakfast establishments in strategic locations such as along student mobility routes to campus and densely populated boarding areas.

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