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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 169 Documents
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ANALISIS FAKTOR MOTIVASI KERJA KARYAWAN (Studi Kasus pada PT Orela Shipyard) Liliana Dewi; Michael Christopher Doullos Thorion
Jurnal Bisnis Terapan Vol. 3 No. 02 (2019): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v3i02.2510

Abstract

PT Orela Shipyard is a family company running the shipping industry. In the two recent years, the company’s turnover becomes fluctuated, this change is caused by some factors, one of them is the employee work motivation. The purpose of this research is to find out the factors that motivate the employee works of PT Orela Shipyard. The data used are primary data with data collection techniques by using a questionnaire.The sample that is used is 60 employees of PT Orela Shipyard that consist of 30 office employees and 30 shipyard employees with a simple random sampling technique and that are processed by using SmartPLS 3.0 software program. This research uses a first-order construct and second-order construct tests. The results of this research indicate that the variables of work safety, award, achievement, salary, relationship with superiors and work conditions are the factors that motivate the work of the employees at PT Orela Shipyard.
ENGLISH PROFICIENCY OF HOTEL FRONT-LINERS: WHAT AND WHY? Yerly A. Datu
Jurnal Bisnis Terapan Vol. 3 No. 02 (2019): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v3i02.2506

Abstract

English proficiency for hotel front-liners is paramount in giving excellent service for the guests. 60 seconds in the beginning of interaction leave the first impression for them. Therefore, oral communication skills play a significant role as a part of a must have competence for front-liners. This study was triggered by initial findings at some hotels in Surabaya where there was a discrepancy between hotel leaders’ perception and real English proficiency of their front-liners. The hotel leaders perceived lower than the passing grade of the hotel and urgency of upgrading their competence emerged. Two research questions should be answered: (1) WHAT level of the front liners’ English proficiency was, and (2) WHY they experienced difficulty when facing foreign guests. To answer the questions, a descriptive qualitative research employing a case study approach was conducted. The 3-star hotel consisting 20 participants was involved. Test of Business English Communication Competence Version 2.0 (TBECCv.2.0) was given to participants. TBECCv.20 was an ESP test created and developed for front-liners. After running the test, an online questionnaire was disseminated and interviews were also conducted for triangulation. Results revealed that the score range of 50-59 received the highest percentage; 40% which showed their English proficiency needed to be upgraded. Reasons of difficulty handling the foreign guests were due to (1) L1 interference, (2) educational background, (3) less English exposure, (4) the absence of ESP test at recruitment process. The study recommended further study for other categories of hotel and the staff professional development was recommended as well.
BEBAN KERJA DAN PENGARUHNYA TERHADAP KOMITMEN ORGANISASIONAL DENGAN STRES KERJA SEBAGAI VARIABEL INTERVENING Hamidah Nayati Utami; Tri Wulida Afrianty; Rahma Wulan Sari
Jurnal Bisnis Terapan Vol. 3 No. 02 (2019): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v3i02.2511

Abstract

This study aims to analyze the effect of workload on organizational commitment withwork stress as an intervening variable. A quantitative approach was undertaken forthis research. This research was conducted at PT. INDOLAKTO Purwosari with a total sample of 88 employees. Data collection was carried out using a survey questionnaire. The hypotheses in this study were tested by path analysis using SPSS version 25. The results of hypothesis testing showed that workload has a positive and significant effect on organizational commitment, Workload has a positive and significant effect on Job Stress, Job Stress has a positive and significant effect on organizational commitment, and job stress mediates the relationship between workload and organizational commitment.
PENERAPAN PSAK 70 ASET DAN LIABILITAS PENGAMPUNAN PAJAK PADA LAPORAN KEUANGAN: PENERAPAN PSAK 70 ASET DAN LIABILITAS PENGAMPUNAN PAJAK PADA LAPORAN KEUANGAN Bayu Sarjono
Jurnal Bisnis Terapan Vol. 4 No. 1 (2020): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v4i1.2405

Abstract

ABSTRACT The objective of the research to analyze taxpayers who have received tax amnesty and accounting treatment of the tax amnesty assets and liabilities in the financial statements. Tax amnesty assets and liabilities are presented separately from the other assets and liabilities in the financial statements. The PSAK 70 is also applicable by non-publicily accountable entities that choose to adopt the SAK ETAP (Standar entity without accountability public). The implementation of PSAK 70 by PT. Z related to the recognition, measurement, presentation, and disclosures in accordance with SAK (financial accounting standar). The difference of tax amnesty assets and liabilities is PT. Z recognizes in addition to the retained earnings in the balance sheet. As we know PSAK 70 paragraph 12 which reads concerning net assets that should have from tax amnesty must be recognized in equity as additional paid in capital. That is what makes the difference between accounting and tax presentation Keywords : tax amnesty, tax amnesty assets and liabilities, retained earning, additional paid in capital
PROFITABILITAS, KARAKTER EKSEKUTIF, KEPEMILIKAN KELUARGA DAN TAX AVOIDANCE PERUSAHAAN Putu Kepramareni; Ida Ayu Nyoman Yuliastuti; Ni Wayan Ari Suarningsih
Jurnal Bisnis Terapan Vol. 4 No. 1 (2020): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v4i1.2789

Abstract

Abstrak Tax avoidance merupakan upaya yang dilakukan seseorang untuk mengurangi atau meminimalkan kewajiban pajaknya tanpa melanggar ketentuan undang-undang perpajakan yang berlaku. Wajib pajak berusaha untuk meringankan kewajiban pembayaran pajak dengan meminimalkan jumlah pajak yang harus dibayar. Terdapat beberapa faktor yang dapat mempengaruhi seseorang dalam melakukan tax avoidance yaitu profitabilitas, karakter eksekutif dan kepemilikan keluarga. Penelitian ini bertujuan untuk menguji pengaruh dari variabel-variabel tersebut yaitu variabel profitabilitas, karakter eksekutif dan kepemilikan keluarga terhadap variabel tax avoidance. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2014-2018. Sampel yang digunakan dalam penelitian ini sebanyak 14 perusahaan yang diperoleh melalui metode purposive sampling dan diteliti selama 5 tahun sehingga sampel dalam penelitian ini sebanyak 70 sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi linear berganda. Hasil analisis menunjukkan bahwa profitabilitas tidak berpengaruh terhadap tax avoidance perusahaan, sedangkan karakter eksekutif dan kepemilikan keluarga berpengaruh positif terhadap tax avoidance perusahaan. Kata kunci: profitabilitas, karakter eksekutif, kepemilikan keluarga dan tax avoidance Abstract Tax avoidance is an attempt by someone to reduce or minimize their tax obligations without violating the provisions of applicable tax laws. Taxpayers try to ease the tax payment obligations by minimizing the amount of tax that must be paid. There are several factors that can influence someone in doing tax avoidance, namely profitability, executive character and family ownership. This study aims to examine the effect of these variables, namely profitability, executive character and family ownership on tax avoidance variables. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2018 period. The samples used in this study were 14 companies obtained through the purposive sampling method and studied for 5 years so that the samples in this study were 70 samples. Data analysis technique used in this study is multiple linear regression analysis techniques. The analysis shows that profitability has no effect on corporate tax avoidance, while executive character and family ownership have a positive effect on corporate tax avoidance. Keywords: profitability, executive character, family ownership and tax avoidance
PERSEPSI KONSUMEN TERHADAP FLASH SALE BELANJA ONLINE DAN PENGARUHNYA PADA KEPUTUSAN PEMBELIAN Sadana Devica
Jurnal Bisnis Terapan Vol. 4 No. 1 (2020): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v4i1.2276

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana persepsi konsumen terhadap program promosi dalam bentuk flash sale dan bagaimana pengaruhnya tehadap keputusan pembelian. Penelitian ini dilakukan pada 145 orang responden, sedangkan untuk teknik analisis data menggunakan confirmatory factor analysi (CFA) dan analisis regresi. Terdapat tujuh indikator persepsi konsumen yang diteliti, meliputi flash sale belanja online merupakan kesepakatan harga yang sangat menguntungkan konsumen, flash sale belanja online benar-benar menawarkan harga produk yang murah, produk yang ditawarkan pada saat flash sale belanja online tetap lebih murah meskipun di toko/ritel juga menawarkan promosi harga diskon, produk yang ditawarkan pada saat flash sale belanja online merupakan produk yang berkualitas, produk yang ditawarkan pada saat flash sale belanja online sangat beragam (bervariasi), berbelanja secara online pada saat flash sale sangat aman (dari aspek keaslian produk, metode pembayaran dan proses pengiriman), dan berbelanja secara online pada saat flash sale sangat mudah dan praktis. Hasil dari penelitian menunjukkan bahwa persepsi konsumen berpengaruh positif dan signifikan terhadap keputusan pembelian. Bahkan terkadang konsumen juga melakukan pembelian tanpa perencanaan terlebih dahulu (impulse buying) ketika mereka mengetahui terdapat promo flash sale.
DAMPAK SENSE, FEEL, THINK, ACT, RELATE DAN BRAND IMAGE TERHADAP KEPUASAN PELANGGAN CAFE DI SURABAYA Lilik Indrawati; Devi Dian Amalia
Jurnal Bisnis Terapan Vol. 4 No. 1 (2020): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v4i1.2497

Abstract

ABSTRACT This research was conducted on 150 respondens, through a questionnaire. The analysis used in this study uses the validity test, reliability test, classic assumption test, multiple linear regression test,determinant coefficient, and test. The results of data processing SPSS 22.0, namely: Sense has no effect on customer satisfaction PaperCup Coffee Surabaya because the value of t count < t table (1.030<1.977), then H0 is accepted and H1 is rejected. This means that there is no significant influence between sense and customer satisfaction at PaperCup Coffee Surabaya. Feel does not affect customer satisfaction PaperCup Coffee Surabaya because the value of t arithmetic < t table (0.953< 1.977) then H0 is accepted and H1 is rejected. This means that is no significant influence between feel and customer satisfaction at PaperCup Coffee Surabaya. Think does not affect customer satisfaction PaperCup Coffee Surabaya because the value of t arithmetic <t table ( 1.158 <1.977), then H0 is accepted and H1 is rejected. This means that there is no significant influence between think and customer satisfaction at PaperCup Coffee Surabaya. Act affects customer satisfaction of paperCup Coffee Surabaya because the t value < t table (3.244> 1.977) with a significant level 0f 0.001< 0.050, then H0is rejected and H1 is accepted. This means that there is a significant influence between act and customer satisfaction at PaperCup Coffee Surabaya.Relate to customer satisfaction PaperCup Coffee Surabaya because t count value< t table (2.530> 1.977) with a significant level of 0.012 < 0.050, then H0 is rejected and H1 is accepted.This means that there is a significant influence between relate and customer satisfaction at PaperCup Coffee Surabaya. Brand Image has no effect customer satisfaction PaperCup Coffee Surabaya because the value of t arithmetic <t table (1.942<1.977), then H0 is accepted and H1 is rejected.This means that there is no significant influence between brand image and customer satisfaction at PaperCup Coffee Surabaya.Regression test result of multiple linear effect of the 6 independent variables that have the greatest contribution is act variable (X4) that is 0.328 or 32.8%. The result of the determinant coefficient show and adjusted R square of 0.441 (44.1%, meaning that the independent variables are sense (X1), feel (X2), Think (X3), Act (X4), Relate (X5) and Brand Image (X6) contributes moderately to the dependent variable, Customer Satisfaction (Y). The result of multiple linear regression: Y= 3.078+0.075X1+0.095X2+0.107X3+0.328X4+0.253X5+0.176X6. Based on the results of the study it can be concluded that the results of the adjusted R square of 0.441 0r 44.1%,which mreans, the independent variables are sense (X1), feel (X2), Think (X3), Act (X4), Relate (X5) and Brand Image (X6)contributes moderately to the dependent variable, Customer Satisfaction (Y).
Sponsorship dalam Menciptakan Sikap Merek Rahmat Saleh; Ade Onny Siagian
Jurnal Bisnis Terapan Vol. 4 No. 1 (2020): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v4i1.2404

Abstract

Dalam memperkenalkan merek perusahaan harus menggunakan strategi yang tepat. Dikarenakan hal ini berhubungan dengan tingkat efektif dan efisian bagi perusahaan. Dewasa ini iklan televisi menjadi primadona bagi perusahaan yang ingin memperkenalkan merek. Namun iklan televisi semakin mahal dan butuh alternatif pemilihan alat promosi yang lain untuk mendampingi penggunaan iklan televisi. Perusahaan mulai menginggalkan iklan televisi sebagai pilihan utama dalam memperkenalkan merek dengan cara mengurangi alokasi dana untuk iklan televisi. Langkah ini dilakukan dengan tujuan menghemat biaya promosi dan mendapatkan dampak promosi yang lebih baik. Sponsorhip adalah salah satu pilihan yang tepat dalam mempromosikan merek. Karena promosi dapat membangun citra perusahaan. Selain itu tercipta hubungan yang lebih intim antara merek dan konsumen jika menggunakan sponsorhip. Asosiasi dan citra yang sudah terbentuk di benak konsumen menjadi bekal sikap kepada merek yang ditandai oleh perasaan suka kepada merek dan pada akhirnya mau menggunakan merek.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM KOTA BATAM Dian Efriyenty
Jurnal Bisnis Terapan Vol. 4 No. 1 (2020): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v4i1.2814

Abstract

Kinerja UMKM secara umum cukup bervariasi dari tahun ke tahun. Kondisi tersebut diakibatkan tingkat pertumbuhan output UMKM yang cenderung fluktuatif ditiap tahunnya. Masalah yang sering dihadapi oleh para pelaku UMKM salah satunya yaitu pengelolaan keuangan. Dampak dari diabaikannya pengelolaan keuangan mungkin tidak terlihat jelas, namun tanpa metode akuntansi yang efektif, usaha yang memiliki prospek untuk berhasil dapat menjadi bangkrut. Berbagai macam keterbatasan lain yang dihadapi oleh UMKM mulai dari latar belakang pendidikan yang tidak mengenal akuntansi atau tata buku, tidak adanya kecukupan dana untuk mempekerjakan akuntan atau membeli software akuntansi untuk mempermudah pelaksanaan pembukuan akuntansi. Penelitian ini diharapkan para usaha mikro kecil dan menengah (UMKM) yang digunakan sebagai alat penggunaan informasi untuk pengambilan keputusan dalam pengajuan kredit dan menghitung pajak. Sampel penelitian ini adalah UMKM Binaan Dinas Pemberdayaan Masyarakat Pasar Koperasi dan UKM Kota Batam Tahun 2018. Metode penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian menyatakan bahwa secara parsial jenjang pendidikan, lama usaha dan pelatihan akuntansi berpengaruh signifikan terhadap penggunaan informasi akuntansi.
MENINGKATKAN MINAT BELI PRODUK SHOPEE MELALUI CELEBRITY ENDORSER Arum wahyuni Purbohastuti; Asmi Ayuning Hidayah
Jurnal Bisnis Terapan Vol. 4 No. 1 (2020): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v4i1.2480

Abstract

Abstrak Persaingan yang ketat dipasar online memaksa setiap pemasar di industri ini untuk menggunakan strategi pemasaran yang efektif untuk bertahan dan memenangkan persaingan dengan menggunakan berbagai macam cara. Salah satunya banyak pemasar yang menggunakan celebrity endorser untuk mendongkrak minat beli konsumen terhadap produk yang ditawarkan. Penelitian ini bertujuan untuk menguji model penelitian yang menggambarkan peran celebrity endorser dalam meningkatkan minat beli konsumen terhadap produknya. Hasil penelitian diharapkan dapat meningkatkan kemampuan pemasar dalam menghadapi persaingan dengan melibatkan celebrity endorser. Pendekatan dalam penelitian ini adalah kuantitatif dan kausal. Pengumpulan data dilakukan dengan menyebar kuesioner kepada 100 konsumen pengguna aplikasi Shopee di kota Serang dengan teknik sampling Accidental. Teknik analisis yang akan digunakan adalah SEM dengan bantuan sofware AMOS. Kata Kunci: Minat Beli, Celebrity Endorser (Endorser Credibility), Brand Credibility, Brand Equity Abstract Intense competition in the online market forces every challenge in the industry to use effective marketing strategies to survive and compete with competition in a variety of ways. One of the many marketers who use celebrity endorsers to boost consumer buying interest in the products offered. This study suggests discussing a research model that discusses the role of celebrity endorsers in increasing consumer buying interest in their products. The results of the study are expected to increase the ability of viewers in supporting celebrity endorser competitors. The purpose of this study is quantitative and causal. Data collection was carried out by distributing questionnaires to 100 consumers who use the Shopee application in Serang city with an accidental sampling technique. The analysis technique that will be used is SEM with the help of AMOS software.Keywords: Buying Interest, Celebrity Endorser, Brand Credibility, Brand Equity

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