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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 159 Documents
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PENGARUH PERTUMBUHAN PERUSAHAAN, UKURAN PERUSAHAAN, PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI Galuh Artika Febriyanti
Jurnal Bisnis Terapan Vol. 4 No. 2 (2020): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v4i2.2924

Abstract

The implementation of Good Corporate Governance (GCG) will encourage business people to carry out business practices that prioritize the going concern of the company, the interests of stakeholders, and avoid ways of gaining instant profits that are detrimental to others so as to create fair competition and a conducive business climate. Good Corporate Governance (GCG) implemented by companies in Indonesia is very important to support economic growth and stability. Research on earnings management has been carried out both overseas and domestically. But it was found that there was a research gap in previous studies. This research was conducted because of the gap research phenomenon from previous studies. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2015-2018 with a sample of 57 companies. The results showed that company growth and company size did not have a significant effect on earnings management. While tax planning has a significant influence on earnings management. This research shows that Good Corporate Governance does not moderate the relationship between company size and earnings management. Good Corporate Governance also does not moderate the relationship between tax planning and earnings management.
An Analysis on the Factors Affecting Credit Selection In BPR to Increase Competitiveness Nobertus Purnomo Lastu; Werner Ria Murhadi; Ratna Widyanti W
Jurnal Bisnis Terapan Vol. 4 No. 2 (2020): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v4i2.2943

Abstract

Bank Perkreditan Rakyat (BPR) is a part of the banking financial institutions apart from the commercial banking. .One of the activities of the BPR is to distribute the credits as done by the commercial banks. The problems of BPR as micro financial institutions. In doing their business to distribute the credit up to certain amount, are the commercial banks which have more competitive advantages, in both the price and facilities provided. The objective of this research is to identify the factors influencing the customers in making decisions to take the credit at BPR. By identifying the determinant factors in choosing the banks, BPR can use it to improve their services to the customers and at the same time BPR can use it as a strategy in giving credit to the customers or debtors. The method used in this study was regressive logistic method, which was used to identify what factors determine the customers to choose credist at BPR. The conclusion is that the procedures and personality of the staffs are the main factors making the customers choose credits at BPR.
STRATEGY TO RAISE BRAND AWARENESS USING SOSIAL MEDIA TO THE MILENIALS Putu Sukma Wardani; I Gede Sanica
Jurnal Bisnis Terapan Vol. 4 No. 2 (2020): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v4i2.2961

Abstract

Social media as a digital marketing channel is currently utilized as a promotional media for business people especially those who choose the millennial generation segment as their main target market. The growth in the number of social media users today is also seen as an opportunity to build brand awareness through social media. This research sets its objective to determine strategies in raising brand awareness with social media marketing on Instagram for the millennial generation. This research focuses on social media marketing that has been applied to the Il's Project brand which is one of the local footwear brands in the city of Denpasar. Using a qualitative approach, with a descriptive analysis of this study collecting data through interviews, observations and documentation which is further analyzed by SWOT analysis techniques comparing internal and external factors to determine the SWOT Matrix and IE Matrix for strategy determination. The results showed, Il's Project social media marketing was in quadrant 1 in the SWOT Matrix, and cell 5 in the IE Matrix. The right strategy is to support an aggressive strategy and growth strategy, namely, market penetration, increased sales and profits and increased marketing effectiveness on social media.
DIGITAL MARKETING : STRATEGI YANG HARUS DILAKUKAN UMKM SAAT PANDEMI COVID-19 Muchammad Saifuddin
Jurnal Bisnis Terapan Vol. 5 No. 1 (2021): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v5i1.3028

Abstract

Abstract This research is motivated by the existence of a pandemic covid 19 which is an obstacle for small and medium- sized enterprises (SMEs) in marketing. The purpose of this study was to provide an overview of the forms of digital marketing out by small-medium enterprises during the covid 19 pandemic that cannot be predicted for the end of the covid 19 pandemic. This research was descriptive qualitative one using a literature study with the focus to explain the results of research obtained by researchers. The results of this study was to provide an overview of digital marketing at the time of the covid-19 pandemic. Keywords: Digital Merketing, Marketing, covid-19, inbound marketing, outbond marketing
DESAIN APLIKASI LAPORAN KEUANGAN USAHA KOS-KOSAN BERDASARKAN SAK EMKM MENGGUNAKAN MICROSOFT ACCESS Joseph Tangon; Merry Ligia Sael; Ririn Fadilah Baso
Jurnal Bisnis Terapan Vol. 5 No. 1 (2021): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v5i1.3931

Abstract

Abstract The purpose of this study was to design existing financial reports using applications that are easier, faster, more complete, accurate, and timely in presenting financial statement information. This research was conducted at the Kost Katto 2 Kec. Mapanget, Manado. The data obtained from the author's interviews with business owners and employees. The research method used was a qualitative method with a descriptive approach. Data collection was carried out by means of observation, interviews, and literature study.The results showed that in preparing financial reports based on SAK EMKM using Microsoft Access, all difficulties and problems faced in preparing financial reports could be resolved. This arrangement was based on the accounting cycle by preparing the required forecast tables, after which it can input transactions and can see the results of the financial statement design in the form of an income statement, a statement of financial position, and notes to financial statements. The recommendation from the results of this study is that Kost Katto 2 should make bookkeeping reports in accordance with existing standards and make financial reports using the Microsoft Access application program designed based on SAK EMKM Keywords: Application design, financial report, SAK EMKM
ANALISIS MANAJEMEN PERUBAHAN TERHADAP KINERJA ORGANISASI PADA PT SOLUSI BANGUN INDONESIA TBK Lingga Yuliana; Ida Trigani; Wulan Aditya Putri
Jurnal Bisnis Terapan Vol. 5 No. 1 (2021): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v5i1.4014

Abstract

Abstract Cement is one of the building material commodities that has an important role in the smooth running of development, particularly in the construction sector. The purpose of this study was to find out how the influence of Change Management on Company Organizational Performance and to determine the Aspects of Organizational Performance and Organizational Performance which have a major influence based on the Analytic Network Process analysis. Respondents who were involved in the study were a research analysis and business owner with a material store business unit. The sampling technique used in this research was purposive sampling method. This research was a descriptive study and requires a model and analysis tools that are able to accommodatethe research. The analytical tool used in this research was the Analytic Network Process (ANP) method. With ANP, the study analyzed the value per cluster, the value of all nodes and the synthesis value of the change management cluster. The results showed that change management has an impact on organizational performance. In change management, leadership performance is one of the six dimensions that provide the most important impact and get the highest value. Whereas in organizational performance, task performance gets the highest score. Keywords: Change Management, Organizational Performance, Analytic Network Process
REAKSI PASAR ATAS PANDEMI VIRUS CORONA PADA PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA Nabiell Ghibran; Lukman Effendy; Indria Puspitasari Lenap
Jurnal Bisnis Terapan Vol. 5 No. 1 (2021): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v5i1.4029

Abstract

Abstract The study was intended to analyze the reactions of Indonesia's capital markets on events Indonesia tested positive for the corona virus pandemic. The study adopted an 11-day period of event study analysis. The population in this study is the entire company listed on the LQ45 index at the Indonesian stock exchange in February - June 2020. Sampling taken in this study uses an impressive sampling technique. Samples obtained by criteria on this research account number 42 companies. Variables used in this study are abnormal return and trading volume of activity. The study used paired sample t-test analysis methods. The research indicates that there was no significant difference between average abnormal return before and after the Indonesia announcement was positive the corona virus pandemic. This is indicated by the results of the significant paired sample t-test that have a value of 0.924 > 0.05. Additionally, this study indicates that there was no significant difference in average trading volume activity before and after the events of the Indonesian announcement was positive that the corona virus pandemic. This is indicated by the results of the significant paired sample t-test that have a value of 0.936 > 0.05. Keywords : Event Study, Corona Virus Pandemic, Abnormal Return, Trading Volume Activity
PENGARUH ETIKA KEPEMIMPINAN, FUNGSI BADAN PENGAWAS, TINGKAT PEMAHAMAN AKUNTANSI TERHADAP KUALITAS PELAPORAN KEUANGAN LPD DI KOTA DENPASAR Desak Ayu Sriary Bhegawati; Ni Nyoman Ari Novarini
Jurnal Bisnis Terapan Vol. 5 No. 1 (2021): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v5i1.4062

Abstract

Abstract Village Credit Institutions are microfinance institutions that reflect the existence of a community in society based on the principles of Balinese customary law. There are 4 problems with the hypothesis of this study, namely leadership ethics has a positive effect on the quality of financial reporting, the function of the Supervisory Body has a positive effect on the quality of financial reporting, Work experience has a positive effect on the quality of financial reporting. The level of accounting comprehension has a positive effect on the quality of financial reporting. Sampling of this study used saturated sampling with all 35 LPD units studied in Denpasar City. The analytical tool used in this research was Multiple Linear Regression. , the results of the study showed that Leadership Ethics, the function of the supervisory body, and the level of accounting understanding have a positive effect on the quality of financial reports at LPDs in Denpasar City. While work experience has no effect on the quality of financial reports at LPDs in Denpasar City. Improving the performance of LPD managers, especially the chairman, must prioritize leadership ethics. In addition, the function of the supervisory body is always improved and refers to procedures according to the rules for presenting financial statements. Accounting understanding also continues to be improved. Employee training continues to be improved because it provides more work roles for the LPDs so that the performance of the Denpasar City LPD continues to increase. Keyword : Quality of Financial Statements, Leadership Ethics, Supervisory Body Functions, Level of Accounting Understanding
THE EFFECT OF TAX MINIMIZATION, BONUS MECHANISM, FOREIGN OWNERSHIP, EXCHANGE RATE, AUDIT QUALITY ON TRANSFER PRICING DECISIONS Marfuah Marfuah; Sanintya Mayantya; Priyono Puji Prasetyo
Jurnal Bisnis Terapan Vol. 5 No. 1 (2021): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v5i1.4079

Abstract

Abstract The purpose of this study was to determine the effect of tax minimization, bonus mechanisms, foreign ownership, exchange rates, and audit quality on transfer pricing in manufacturing companies in Indonesia. The population of this research was all manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019. By using the purposive sampling method, 81 companies were selected as the research sample. Based on logistic regression analysis, it was proven that the tax minimization variable has a significant positive effect on transfer pricing decisions. Likewise, the audit quality variable is proven to have a significant negative effect on transfer pricing decisions in manufacturing companies in Indonesia. Meanwhile, the bonus mechanism, foreign ownership, and exchange rate variables were not proven to have a significant effect on the company's transfer pricing decision. These results indicated that the greater the tax minimization carried out by the company and the lower the audit quality will increase the probability of the company in conducting transfer pricing, and vice versa. The results of this study have implications for encouraging the government to make regulations that can prevent transfer pricing practices between companies that have a special relationship that might harm the government from tax revenue. Keywords: bonus mechanism; foreign ownership; tax minimization; transfer pricing
GOOD CORPORATE GOVERNANCE DAN PERLINDUNGAN KONSUMEN: STUDI KASUS: PENYALAHGUNAAN DATA KARTU TELEPON BEKAS Angeline Thalita
Jurnal Bisnis Terapan Vol. 5 No. 1 (2021): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v5i1.4085

Abstract

Abstract This study aimed to investigate the extent of the application of the principles of Good Corporate Governance (GCG) and protection of personal data from the point of view of consumers in telecommunications service companies. The case study analyzed the misuse of used telephone card data in a telecommunications service company PT. Z. The empirical judicial method was used in this study. This legal research was carried out by examining documents (document studies), using 2 (two) approaches, the statute approach and the conceptual approach. Primary data were collected through surveys and interviews to prove the findings in the first stage. The results of the study, on the legal aspects showed that the legal protection for consumers as users of telecommunications services has not been fully implemented by PT. Z according to Law Number 8 of 1999 concerning Consumer Protection and Law Number 36 of 1999 concerning Telecommunications. Consumer perceptions indicate that PT. Z has not implemented GCG principles properly. Consumer responses to aspects of consumer personal data protection related to the above cases are also not good and tend to be detrimental to consumers. This research showed that the application of GCG principles is not optimal and has an impact on weak aspects of consumer protection. For the implementation of GCG in the future, PT. Z should have good intentions in running its business and provide correct, complete and clear information related to the products it trades, both spoken and written. Keywords : Good corporate governance, consumer protection, personal data protection, telecommunication service

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