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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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PESAN IKLAN DALAM MEMBANGUN MEREK Rahmat Saleh
Jurnal Bisnis Terapan Vol. 1 No. 01 (2017): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

The world of advertising in the competition to expose a brand at present isvery tough. Therefore, it is necessary to have efforts and strategies to win thecompetition. The advertising message has an important role to build a brand inthat a message consistency will build the customer mind for a brand. This articlewill discuss how the advertising message is managed through consistentactions to be able to build a brand image. The method undertaken in compilingthis scientific article is the observation of bottled tea drink advertising. Therepetitive and continuing message will be a structured pattern to leave amemory in the customer mind in that brand awareness will be stronger in thecustomer memory for a brand which is the capital in building a strong brand.

THE HABIT FORMATION OF SPEAK ING ENGLISH FOR BUSINESS ENGLISH STUDENTS OF POLITEKNIK UBAYA IN 4.0 INDUSTRY ERA Singgih Widodo Limantoro
Jurnal Bisnis Terapan Vol. 2 No. 02 (2018): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

This paper investigated the English speaking habit of Business English students of Politeknik Ubaya Surabaya. The Business English study program policy was to ask its students to speak/use English in their lessons that used English as a medium of communication. In this case study, the writer would investigate them mainly on why they didn’t speak English in English lessons and what learning strategies they suggested to improve their English. In this paper, the writer would like to collect data through a questionnaire survey with 30 respondents of Business English students of Politeknik Ubaya. He found out that not all the respondents had the English speaking habits in their English lessons for many reasons though the teachers asked them to be in total English immersion. These were some learning strategies the respondents suggested to help cultivate their English competence.

THE INSTRUMENT TO MEASURE ENGLISH PROFICIENCY OF THE PROSPECTIVE EMPLOYEES: BETWEEN TOEFL AND TOEIC Besin Gaspar; Yenny Hartanto
Jurnal Bisnis Terapan Vol. 2 No. 01 (2018): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Recently the university students are required by their institutions to have the TOEFL score in the fisrt year or in the last year of their study before graduation. Some other higher institutions require their students to submit TOEIC, not TOEFL, before graduation. Companies, in the recruitment process, require the applicants to submit TOEFL score to show their level of English proficiency. The first question is which one is more appropriate for job applicants in the compay: TOEFL or TOEIC. Another question for university students before graduation is whether to have TOEFL in the first year or in the last year before graduation. This article aims at answering the two questions raised. The first part will give an overview of various versions of TOEFL and TOEIC and the second part proposes the appropriate English proficiency test for the recruitment process for new employees and for the university graduates, that is, TOEIC for the company and TOEFL for universities and colleges.

ANALISIS BATASAN PEREDARAN BRUTO USAHA ATAS PELAKSANAAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 R. Soerjatno
Jurnal Bisnis Terapan Vol. 1 No. 02 (2017): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

The policy on the enactment of Government Regulation No. 46 of 2013 is based on the consideration to facilitate taxpayers in calculating the tax so that more taxpayers are expected to register as taxpayers because of the ease in calculating the tax.Government Regulation No. 46 of 2013 is applied to Taxpayers having gross turnover up to Rp.4.800.000.000,00 a year and not applicable to those who have income from free employment (doctors, notaries etc.). PP46 tariff is 1% of Gross business turnover so that any Brule Distribution will be subject to Income Tax of 1% of Gross Distribution. However, in Law No.7 of 1983 as amended by Act no.36 of 2008 in Article 17 paragraph (1) in the explanation states that Tax Payable Individual Taxpayer is Tariff Psl.17 Income Tax Law multiplied by Income Taxable Tax, while based on Article 16 paragraph (2) of Income Tax Law, Taxable Income for WP Person is Net Income minus Non Taxable Income. Based on the calculation difference, the authors conducted the study in order that the implementation of tax rules remains procedural and easy but still has a sense of justice especially for small Taxpayers .

MEDIA SOSIAL INSTAGRAM SEBAGAI SARANA PROMOSI UNTUK MENINGKATKAN MINAT BELI KONSUMEN Deru R Indika; Cindy Jovita
Jurnal Bisnis Terapan Vol. 1 No. 01 (2017): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

The speed of internet access and the rapid growth of the smartphone industrymakes it easier for people to get information. In the field of marketing, this affectshow the promotion is done. The use of social media which is actually meansfor social interaction between online individuals becomes commonly used bycompanies as a tool for promotion including in the tourism industry. One of thesocial media that is often used is Instagram, an application that allows users toshare photos and pictures along with short messages with other users. This studydiscussed how Instagram as a social media can affect consumer purchase intentiontoward a tourist destination. The subject of research is Floating Market located inLembang, Bandung, West Java. The results showed that information deliveredthrough Instagram was effective in increasing consumer purchase intention upto 50.2%

ANALISIS PELAKSANAAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 DAN PERATURAN MENTERI KEUANGAN NOMOR 215/PMK.03/2018 R. Soerjatno; Levi Martantina
Jurnal Bisnis Terapan Vol. 3 No. 01 (2019): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Tax is one of the country income sources to develop a nation in achieving general welfare. Fundamentally, all implementation rules of the Taxation Law are for convenience for taxpayers, because with such convenience it is expected that tax compliance will continue to increase. Likewise, the enactment of Government Regulation Number 23 of 2018 in addition to lightening of the tax burden relief for taxpayers because previously with Government Regulation Number 46 of 2013 it was stipulated that the tax rate was 1%, but in mid2018 Government Regulation number 46 was revoked and replaced with Regulation Government number 23 of 2018 concerning income tax on income from business received or obtained by taxpayers who have certain gross circulation which sets a tax rate of 0.5%, so there is a tax relief in the form of a reduction in the tax rate of 0.5%. In Government Regulation of 2018 number 23, it is also stipulated that Taxpayers may choose not to count using Government Regulation of 2018number 23, but apply the Article 25 paragraph (7) of the Income Tax Law which we briefly call General Income Tax. Regarding the calculation of general income tax, it has been set in the Minister of Finance Regulation Number 215 / PMK.03 / 2018 which will take effect on December 1, 2018. Based on the discussion of the Minister of Finance Regulation Number 99 / PMK.03 / 2018 as the implementation rule of Government Regulation Number 23 of 2018, which the installment calculation of Income Tax Article 25 refers to Minister of Finance Regulation number 215 / PMK.03 / 2018 can be concluded that if the taxpayer choose to calculate the tax using Income Tax at the rate of Article 17 of the Income Tax Law, or has passed a certain gross circulation amount (Rp.4,800,000,000.00), or has passed a certain period of time required in Government Regulation number 23 of 2018, then The installment of Article 25 income tax in one tax year is NIL.

KEPUASAN MASYARAKAT TERHADAP PUBLIC SERVICE HALL DI KABUPATEN PAMEKASAN Musoffan Musoffan; Darwis Darwis; Ahmad Rajaul Masrur
Jurnal Bisnis Terapan Vol. 3 No. 01 (2019): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

This study to assess community satisfaction with the public service hall in Pamekasan district as a breakthrough from the performance of the Pamekasan Regency Government.Retrieving data in this study by distributing questionnaires to the public using the Slovin Analysis formula used in this study, namely by using the public satisfaction index. The results of this study indicate that the Pamekasan Community Satisfaction Index towards Service Hall Public is 81,141 and based on the decision of the Minister of State Apparatus Number KEP / 25 / M.PAN / 2004 the value of the IKM is in the conversion interval value 62,51 - 81,25 with the predicate Good . The Public Service Hall in Pamekasan Regency was the first program in Madura and became the first breakthrough in Pamekasan Regency so that it received a certificate from the World-Indonesia Record Museum (MURI) category as the fastest district in establishing a Public Service Mall, this is nothing but the achievement of the District’s vision and mission Pamekasan headed to “Pamekasan Hebat“ which was Bhejjreh, Rajjheh and Parjhugeh.

ENCOURAGING EMPLOYEE’S INTRAPRENEURSHIP HABIT TO REDUCE CORRUPTION Slamet Wahyudi
Jurnal Bisnis Terapan Vol. 3 No. 01 (2019): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Indonesia recently ranked 96th for corruption index from 180 countries, means that still a lot of effort needed to reduce the number. The Imposing of laws for those who commit corruption and bribery have been implemented. Moreover, Government and Schools though people and student how to prevent it. Corruption becomes the main topic in everyday news. This paper tries to propose another action in order to reduce it namely Intrapreneurship. Intrapreneurship is similar to entrepreneurship, the first term refer to employees develops new business ideas for their companies within the company. On the other hand, Entrepreneurships defines as someone who starts up a new business with creativity to gain profit for better living using their own resources. This paper with design thinking method aims to find out some strategies how company could implement this program and at the end could reduce corruption.

PENINGKATAN KINERJA OPERASIONAL DENGAN MENGAKTIFKAN STANDAR OPERASIONAL PROSEDUR DI JAVA ORIGIN Liliana Dewi; Arvin Fuldyanto
Jurnal Bisnis Terapan Vol. 3 No. 01 (2019): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Java Origin is a company that runs in fashion field. The competition of the business world become tighten in accordance with the era. Various strategies are done by the company so that the company will not be left behind by the other competitors. One of the company’s strategy is to fix internal SOP. To know the role of SOP quality control towards operational performance of Java Origin. Determination of data source use purposive sampling with two speakers from internal employeer of Java Origin. One lecturer of Java Origin and one owner of business. The method that is used in this research is descriptive qualitative method. Data analysis use data reduction. Validation and data reliability that are used membercheck and triangulation source. The result of this research is the company is still lack concept out SOP. Java Origin company need to follow the existing SOP, does not interfere work division, implement evaluation system, built up more communication.

PENGARUH KOMITE AUDIT, RETURN ON ASSETS (ROA), DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK Fabia Tiala; Ratnawati Ratnawati; M.Taufiq Noor Rokhman
Jurnal Bisnis Terapan Vol. 3 No. 01 (2019): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

This study aims to test and describe Tax Avoidance which is influenced by the Audit Committee, Return On Assets (ROA), and Leverage. This study uses two variables, namely the independent and dependent variables, and the source of data in this study in the form of financial statements of mining sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017. Data analysis was performed by classical assumption test and hypothesis testing in this study using multiple linear regression methods. The results of this study indicate that partially the Audit Committee and Leverage variables have a significant effect on tax avoidance, while the Return on Assets (ROA) does not affect tax avoidance.

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Thomas S. Iswahyudi

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jurnalbisnisterapan@unit.ubaya.ac.id

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Kota surabaya,

Jawa timur

INDONESIA