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Mochammad Fahlevi
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fahlevi@stie-kusumanegara.ac.id
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Jl. Raya Bogor KM No.24, Pasar Rebo, RT.3/RW.4, Cijantung, Jakarta Timur, Kota Jakarta Timur, Daerah Khusus Ibukota Jakarta 13770
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INDONESIA
Journal of Business, Management, and Accounting
Published by STIE Kusuma Negara
ISSN : -     EISSN : 2714870X     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Social Sciences
JOBMA: Journal of Business, Management, and Accounting is aimed at being a medium for research results dissemination and scientific paper exchanges on the Indonesian economy and business among academics, practitioners, regulators, and public. JOBMA: Journal of Business, Management, and Accounting is issued two times annually, i.e., in March, and September.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol 1 No 1 (2019): September" : 5 Documents clear
INTERNAL FACTORS OF COMPANY RATING ON FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Heriansyah, Kurnia
Journal of Business, Management, and Accounting Vol 1 No 1 (2019): September
Publisher : STIE Kusuma Negara

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Abstract

This research aimed to examine the influence of internal factors on firm value. In this study the internal factors that profitability, dividend policy, and funding decisions. This study used six companies as a sample from a population of 14 manufacturing companies listed on Indonesian stock exchange in period of 2011-2015. The sample was determined by using purposive sampling. The results showed that profitability and funding decisions had positive effect on firm value, while dividend policy had a negative effect on firm value. The profitability, dividend policy, and funding decisions simultaneously had a positive effect on firm value. The value of the adjusted R2 of  0,798 indicated that the contribution of all the independent variables to account for the dependent variables was 79,8%.
AN EMPIRICAL ANALYSIS OF MARKETING MIX IN THE LIFE INSURANCE INDUSTRY TO PURCHASE DECISIONS OF LIFE INSURANCE PRODUCTS Muhammad, Galuh Syailendra; Suciratin; Refan
Journal of Business, Management, and Accounting Vol 1 No 1 (2019): September
Publisher : STIE Kusuma Negara

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Abstract

The marketing mix is ??very important and influences the marketing strategies of all companies, including the Life Insurance company. There are seven marketing mixes in the service industry such as Life Insurance companies, commonly known as 7P?s. This study aims to analyze the effect of product marketing mix, price, place, promotion, people, process and physical evidence that can influence decisions consumers in purchasing life insurance products. In conducting this research, a data collection method was used using a questionnaire using a sample of the population of DKI Jakarta residents who were working and earning income. The DKI Jakarta region was chosen as the research subject because it is considered as the most developed region with the highest level of community income compared to other regions in Indonesia and has the highest financial literacy index compared to other provinces in Indonesia; besides, Jakarta as the capital of the country has contributed to product penetration Life insurance. It is hoped that through this research the Life Insurance company knows in detail the extent to which the relationship between the product marketing mix, price, place, promotion, people, process, and physical evidence physical) and which of the marketing mix elements most influences the purchase decision of Life Insurance products that can be applied by Life Insurance companies to increase sales penetration of Life Insurance products.
TAX POLICY AND FISCAL CONSOLIDATION ON CORPORATE INCOME TAX Juhandi, Nendi; Fahlevi, Mochammad; Setiadi
Journal of Business, Management, and Accounting Vol 1 No 1 (2019): September
Publisher : STIE Kusuma Negara

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Abstract

Tax is the largest state revenue, even from year to year, the number of state revenues from taxation in the State Budget always increases. Tax is one of the important sources of revenue to finance expenditures, both in the form of routine expenditure and development expenditure. The government also makes tax a monetary policy tool. However, for companies or business actors, tax is a burden that will affect net income. Therefore, this study was conducted to determine how much influence the application of Article 21 Income Tax, fiscal correction and deferred tax on corporate income tax on automotive and component sub-sector issuers on the Indonesia Stock Exchange. The research objective was to determine the application of Article 21 Income Tax, fiscal correction and deferred tax on automotive and component sub-sector issuers on the Indonesia Stock Exchange, and the extent of the effect of applying Article 21 Income Tax, fiscal correction and deferred tax on corporate income tax on automotive sub-sector issuers and components on the Indonesia Stock Exchange. This research was carried out using data obtained from the Indonesia Stock Exchange. The method of collecting data uses secondary data 12 companies listed in the automotive and component sub-sector on the Indonesia Stock Exchange from 2009 to 2013. The data obtained is then processed with the help of SPSS software version 20.00. Overall the results of the study indicate that the application of Article 21 Income Tax, fiscal correction, and deferred tax simultaneously have a significant effect on corporate income tax, while the partial test of the application of Article 21 Income Tax and deferred tax has a significant effect on corporate income tax, while tax correction is partially influential not significant to corporate income tax
ONLINE CONSUMER REVIEW AND BEAUTY INFLUENCER ON COSMETICS PURCHASE INTENTION OF INDONESIAN FEMALE CONSUMERS Rabiah, Arbi Siti; Rita; Parashakti, Ryani Dhyan; Mahfud, Imam; Adha, Shultonnyck
Journal of Business, Management, and Accounting Vol 1 No 1 (2019): September
Publisher : STIE Kusuma Negara

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Abstract

In modern times women's lifestyles experience a lot of changes. Cosmetics are unique products because in addition to having the ability to meet women's basic needs for beauty, they also become a means for consumers to clarify their identity socially in the eyes of society. Nowadays cosmetics seem to be a primary need for some women. The results of this study provide information that online customer reviews do not have a significant and negative effect of -0.111, while beauty influencers have a significant and positive effect of 0.345. Online customer reviews and beauty influencers have a significant simultaneous effect on Maybeline's buying interest in Jakarta
THE INFLUENCE JOB SATISFACTION AND ORGANIZATIONAL COMMITMENT ON EMPLOYEE TURNOVER INTENTION Ekhsan, Muhamad
Journal of Business, Management, and Accounting Vol 1 No 1 (2019): September
Publisher : STIE Kusuma Negara

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Abstract

Human resources are one of the main assets in an organization, which can make an invaluable contribution to the organization's achievement strategy. The high level of turnover intention is a serious problem at PT Nippo Mechatronics Indonesia. This study aims to analyze how much influence job satisfaction and organizational commitment on turnover intention both partially and simultaneously. Determination of the sample is done by using probability sampling with a simple random sampling method. This research is quantitative research using double linear regression analysis as data processing. In this study, job satisfaction has a negative and significant effect on turnover intention. Organizational commitment negatively affects turnover intention. Job satisfaction and organizational commitment simultaneously have a significant effect on turnover intention.

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