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Jurnal Bisnis Terapan

JIBT
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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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PENCATATAN DATA TRANSAKSI KEUANGAN PADA USAHA MIKRO DAN KECIL: STUDI KASUS DI KAMPUNG ROTI SURABAYA Setiadi Alim Lim; Galuh Artika Febriyanti
Jurnal Bisnis Terapan Vol. 1 No. 02 (2017): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Research from Dawuda and Azeko (2015) in Bolgatanga Municipality, Ghana found that 75% of small businesses do not record financial transactions and only 25% have recorded financial transactions. This study aims to examine whether 75% of micro and small enterprises such as the findings of Dawuda and Azeko (2015) do not record financial transaction data. In addition, it will also be examined whether the recording of financial transactions data according to micro and small enterprises is useful or not to measure business performance, the need to apply for credit and tax purposes. The object of research is micro and small business in Kampung Roti, Surabaya. From population of 65 micro and small enterprises in Kampung Roti, Surabaya taken 38 micro and small enterprises as sample. The results showed that 75% of micro and small enterprises did not record financial transaction data. According to 75% of micro and small enterprises recording financial transaction data does not provide benefits to measure business performance, the need to apply for credit and tax purposes. There is a relationship between the decision of micro and small enterprises to do or not to record financial transaction data with measuring business performance, the need to apply for credit and tax purposes.

COMPARISON OF TAX AMNESTY IMPLEMENTATION IN DEVELOPING COUNTRIES: Comparison Study of Tax Amnesty Implementation between Indonesia and India 2016 Norbertus Purnomolastu
Jurnal Bisnis Terapan Vol. 1 No. 01 (2017): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Taxes are a major source of revenue in a large states so the governer strives invarious ways to increase state revenues from taxes. This happened because noteveryone who pays taxes, referred as taxpayers is willing to pay their taxes welland correctly. One of the ways used by the government is issuing a policy thatcan increase tax revenues. That policy is known as Tax Amnesty.There are manycountries, both developed and developing countries that have implemented TaxAmnesty policy. In this paper, the author analyzes the implementation of TaxAmnesty by comparing two developing countries in Asia, Indonesia and India,This kind of study is known as comparative study. One of the considerations aboutthe pointing of the countries as subjects is both of Indonesia and India started toimplementing Tax Amnesty at the same time in 2016. The analysis is done bycomparing the background, the purpose of the implementation, and the resultsobtained from Tax Amnesty policy. The result of Tax Amnesty showed that differentimplementation purpose, implementation period, and the way to implementcaused different results of tax revenues.

ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE DENGAN DIMODERASI GOOD CORPORATE GOVERNANCE Levi Martantina; R. Soerjatno
Jurnal Bisnis Terapan Vol. 2 No. 02 (2018): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

This study aims to examine the effect of Corporate Social Responsibility on Tax Avoidance in which Good Corporate Governance is moderating variable. Corporate Social Responsibility is independent variable whereas dependent variable is Tax Avoidance. The result of testing the first hyphothesis found that Corporate Social Responsibility has a negative effect on Tax Avoidance. In other words, the company that does extensive disclosure, the company does not practice Tax Avoidance. The result of testing the second hypothesis found that the exixtence of Good Corporate Governance in the board of directors mediate the influence of Corporate Social Responsibility with Tax Avoidance. So that the existence of the board of directors is able to contribute in making extensive disclosure towards Corporate Social Responsibility and practice of Tax Avoidance.

ANALISIS BADAN HUKUM UNTUK KONSULTAN PAJAK SESUAI ANGGARAN DASAR IKATAN KONSULTAN PAJAK INDONESIA (IKPI) Widya Indah Nurmalasari; Wanjuli Wanjuli
Jurnal Bisnis Terapan Vol. 2 No. 01 (2018): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

In general, the form of business activities known is Limited Company, Firma, and Persekutuan Komanditer (Commanditaire Vennotschap or commonly abbreviated as CV). Exceptions occur in the form of tax consultant business, which in accordance with Article 12 (4) of the Indonesian Tax Consultant Association (IKPI) Statute states that the business forms of the Tax Consultant of the Association Members are Individual and Civil Alliances. The reason behind the requirement of a permissible business entity is that only this civil union appears to be motivated by the nature of a private tax consultant’s permit as there is no tax consultant’s license for an agency or entity. The difference between the Civil Society and the Firm lies in Accountability that is divided into two, namely the external relations and internal relations. The Civil Society (Maatschap) is held solely for internal relationships between them without external outward influence.

INOVASI YOUNG COMMUNITY BASED-INITIATIVES DALAM PARIWISATA SURABAYA (RASA MEMILIKI, INOVASI DAN KETERLIBATAN PEMUDA DALAM TURUT MENGEMBANGKAN PARIWISATA SURABAYA) Nur Emma Suriani
Jurnal Bisnis Terapan Vol. 1 No. 02 (2017): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

The aim of this research is to analyze the knowledge of young generations (teenagers) to Surabaya’s tourism. Also, this research investigates how deep their sense of belongings and innovations in developing Surabaya’s tourism. This relates to young people’s understanding about destinations in Surabaya, location, accessibility, as well as history around them. This research examines participation of young generations to tourism development in Surabaya, tourism often ignores the participation of local community. Tourism often only asks the local people to be the spectator. The positive benefits of tourism are often enjoyed by people outside Surabaya. Therefore, this research focuses on the knowledge of local people, particularly the teenagers.

ANALISIS PENILAIAN KINERJA KEUANGAN PADA DANA PENSIUN UNIVERSITAS SURABAYA Diah Anugrah Sharasanti; Ratnawati Hari Prayitno
Jurnal Bisnis Terapan Vol. 1 No. 01 (2017): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

In accordance with the Act of Pension Fund, Number 11 of 1992, the participant fee is one of the pension fund assets which should be managed in line with the investment guideline outlined by the founder and investment regulation set by the ministry. The financial performance can be assessed by comparing the finance ration and the standard ratio. In addition, it can be evaluated by comparing the finance ratio of the current year and the fiancé ratio of the previous years. This research was aimed at analyzing the financial performance of the pension fund. The subject of this research is the Pension Fund of University of Surabaya, a pension fund from the employer with fixed benefits for participants and the parties entitled. The measurement of the financial performance was conducted for the financial statement of 2011 to 2016 and it refers to the ratio of the performance evaluation of the pension fund ADPI, that is, calculating and analyzing the ratio of ROI, Operating Cost Efficiency, Investment Cost Efficiency, Fund Sufficiency Ratio, Pension fund growth ratio. The result of the study showed that the financial performance of pension fund of University of Surabaya was categorized as “good” and ranked as level one quality.

PENGARUH LOKASI, HARGA, PROMOSI, DAN KUALITAS PELAYANANTERHADAP KEPUTUSAN MENGGUNAKAN OJEK ONLINE Andrew Effendy Widjaja; Lilik indrawati
Jurnal Bisnis Terapan Vol. 2 No. 02 (2018): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

The advent of technology and increasingly stalled roads make the smart entrepreneurs in the field of technology to open a business. One of the businesses opened is an online transport business. In Indonesia, especially in Surabaya, the most popular transportation is taxibike online. One of the entrepreneurs desire is that his business can get a lot of consumers, of course it can not be separated from purchasing decisions that exist in the consumer. The online transport entrepreneur must know what is underlying in the consumer purchase decision. This study aims to analyze how much influence Location, Price, Promotion and Quality of Service to Decision in using Taxibike Online at students Catholic University Darma Cendika in Surabaya. Sampling method used is Purposive Sampling. The sample in this research is 75 students of Catholic University Darma Cendika, then analyzed the data obtained by using quantitative data analysis covering validity test, reliability test, classical assumption test, multiple linear regression analysis, coefficient of determination (R2), and hypothesis testing through t test. Data that has met the validity test, reliability test and classical assumption test is processed using SPSS ver.16, so as to produce regression equation as follows :Y = 9,324 + 0,074 X1 + 0,157 X2 + 0,061 X3. Where is Purchase Decision variable (Y), Price variable (X1), Promotion variable (X2) and Service Quality variable (X3). Hypothesis testing using t test shows that the three independent variables namely Price (X1) with tcount 0,738, Promotion (X2) with tcount 1,848 and Service Quality (X3) with tcount 0,945 not influence to dependent variable of Purchase Decision (Y) because tcount < ttable ( 1,994).The Adjusted R Square number of 0.121 indicates that 12,1 percent of the Purchase Decision variable can be explained by the three independent variables in the regression equation, and have a very low level of relationship, while the remaining 87,9 percent is explained by other variables beyond the three variables used in this study.

FAKTOR PENENTU KEPUASAN MASYARAKAT PADA PELAYANAN KARTU TANDA PENDUDUK ELEKTRONIK (E-KTP) DI KECAMATAN PRACIMANTORO, KABUPATEN WONOGIRI Yosephine Angelina; Gita Safitri
Jurnal Bisnis Terapan Vol. 2 No. 01 (2018): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

This research is used to know and analyze any determinant factors that affect Quality of Identity Card (E-KTP) Service to Satisfaction of Society in Pracimantoro Sub-district, Wonogiri Regency. The method used in this research is the method of observation and questionnaire by using Likert scale. Sampling method used using convenience sampling method as many as 100 samples. The method of analysis used is the test of validity, reliability test, classical assumption test, multiple linear regression test. The result of multiple linear regression test shows that the service quality consisting of Tangibles (X1), Assurance (X2) and Empathy (X3) partially or individually has a significant influence on the satisfaction of society. Where the regression equation Y = 1.853 + 0.251X1 + 0.106X2 + 0.162X3 + 0.207X4 + 0.196X5. The result of t test shows that the quality of service consisting of Tangibles (X1), Assurance (X2) and Empathy (X3) has significant effect on the satisfaction of the community is shown by significant of each variable <0,05. In the F test results obtained value obtained Fcount value of 22.732 with a significance level of 0.000 <0.05 this means that the variables together have a significant influence on community satisfaction.

PENGARUH ROE DAN DER TERHADAP HARGA SAHAM PADA SEKTOR PERDAGANGAN ECERAN Nurmala Alfiah; Lucia Ari Diyani
Jurnal Bisnis Terapan Vol. 1 No. 02 (2017): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

This study aims to test the Influence of Return on Equity (ROE) and Debt to Equity Ratio (DER) Against Stock Price. This study was taken because there is still a difference between previous researchers. The study used external secondary data, sample technique used Purposive Sampling from eight (8) companies which met the Sampling criteria existing from 23 companies. The method used is multiple linear regression analysis. The results of this study shows that Return on Equity (ROE) has no significant effect on Stock Price, while Debt to Equity Ratio (DER) has a significant effect on Stock Price. Simultaneously ROE and DER have a significant effect to the stock price that is equal to 22,5% while the rest 77,5% influenced by other factor.

PENILAIAN KAPASITAS PENERIMA PINJAMAN USAHA MIKRO DARI PSE KEUSKUPAN SURABAYA Lilik Indrawati
Jurnal Bisnis Terapan Vol. 1 No. 01 (2017): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

In Indonesian economic development, micro, small and medium enterprise aredescribed as sectors having important roles since the majority of Indnesianpopulation belong to the low-educated group and live on small schale enterpriseboth in traditional and modern ones. Micro, small and medium enterprise existas one of the solutions to the sound economic system. These enterprises are theones which are not affected by the economic crisis and the global economiccrisis. Looking at this facts, these two enterprises should be taken into account bythe government in the economic development. The micro, small and mediumenterprise get the capital from the bank, both government and private bank. Sois the one organized by Surabaya Diosis via the Comission of social and economicdevelopment for the members and public. This article is aimed at evaluatingthe the capacity of the micro loan reveiver from the Comission of social andeconomic development.

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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
-

Location
Kota surabaya,

Jawa timur

INDONESIA