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Andi Mursidi
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STKIP Singkawang, Jalan STKIP - Kelurahan Naram Singkawang, Kalimantan Barat, INDONESIA, 79251
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INDONESIA
Jurnal Terapan Manajemen dan Bisnis
Published by STKIP Singkawang
ISSN : 25993127     EISSN : 24775282     DOI : 10.26737/jtmb
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Terapan Manajemen dan Bisnis (JTMB) - Journal of Applied Management and Business with e-ISSN 2477-5282 and p-ISSN 2599-3127. JTMB is an International Journal, hereinafter abbreviated as JTMB, compiles and publishes various researchers in the field of management especially in the application and applied processes as well as practical business approaches. As part of the development process in Indonesia area, JTMB is expected to contribute to the development in the field of Management and Business Applications, especially related to research publications that will impact on the development of scholarship both writers, managers and the reader community JTMB
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 126 Documents
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Factors Affecting Students’ Decisions Choosing SMA Maitreyawira Batam Emi Lestari
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 3, No 2 (2017): Volume 3 Number 2 (2017)
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/jtmb.v3i2.298

Abstract

This study examines the quality of service that includes variable Reliability, Responsiveness, Assurance, Empathy and Evidence Direct (Tangible) partially and simultaneously affect the decision of students to choose SMA Maitreyawira Batam. The method of multiple regression analysis used by the researcher is to know and examine how big influence of independent variable which numbers two or more. Multiple regression analysis is used to know the influence of independent variables on dependent variable. The number of samples of this research is 110 students of SMA Maitreyawira Batam. The result of the research shows that there is significant influence of service quality with variable of reliability, responsiveness, assurance, empathy and tangible to student decision to choose SMA Maitreyawira Batam.
Consignment Income Recognition and Measurement in Indonesia Retail Companies Zharunisa Zharunisa; Priandaru Wahyu Hutomo; Amrie Firmansyah
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 4, No 2 (2018): Volume 4 Number 2 (2018)
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/jtmb.v4i2.935

Abstract

This study aims to review the consignment income recognition and measurement from the consignee. Up to now, there is no specific Indonesia Statement of Financial Accounting Standards (hereinafter referred to as PSAK) that regulates the recognition, measurement, and disclosure of consignment revenues. The PSAK used in this study refers to PSAK 23, 2017 on Corporate Revenues.The research method used in this research is qualitative descriptive by comparing data obtained from direct observations in a company with theories and financial accounting standards related to consignment income. The population used in this study is the financial statements of 2017 from the retail sub-sector companies listed on the Indonesia Stock Exchange (IDX). Based on the examination of 93 companies regarding consignment transaction information, this study obtained a final sample of 10 companies. This paper analyzes the application in the consignment income recognition and measurement in retail companies to further examine its suitability with revenue recognition by PSAK 23, 2017.This study finds that the retail sub-sector companies have some similarities in recording consignment revenues and have obediently made disclosures related to consignment sales revenue following PSAK 23, 2017 even though there was no specific PSAK regulating consignment.
MAKING A TISSUE HOLDER DECORATED WITH SAND Atthaya Ershandi; Zulfahita Zulfahita
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 6, No 2 (2020): VOLUME 6 NUMBER 2 (2020)
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/jtmb.v6i2.2277

Abstract

The tissue holder that we made is used to store tissues, so they look more attractive and tidy. This tissue holder is usually used as a complementary decoration on the living room table. The tissue holder that we made is made of thick cardboard or commonly called board paper, which is decorated with sand mixed with brown food coloring and white fox glue, so that the tissue holder doesn't look plain, so it can make the tissue holder more beautiful and attractive. when created with the sand. The tissue holder that we make is also cheap and maybe this item is often heard from among the public. However, rarely do anyone make it decorated with sand, so we will try to make a tissue holder. The materials we use are readily available and cheap. The thing that is needed in making a tissue holder is creative. With creativity, unique and funny shapes will be created. From this tissue holder that we make, it is used for decoration and other uses. Adding added value to these objects so that they have high economic value and can become a business opportunity. By utilizing existing materials or objects, it can create or create a good and unique work that can be of high value and economic value. This tissue holder is useful as decoration and other uses. Apart from being  an artistic value.
The Effect of Trust Dimension to E-Commerce Costumers Participation (Case Study to E-Commerce Costumers in Bima City) Ismunandar Ismunandar; Mulyadin Mulyadin
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 4, No 2 (2018): Volume 4 Number 2 (2018)
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/jtmb.v4i2.833

Abstract

Transactions through e-commerce have a high potential risk. Therefore, the trust factor of customers towards the vendor becomes a key factor in e-commerce. Indonesia as a developing country and about the last five years adopted e-commerce, absolutely, has some differences with developed countries that have been long practicing it. These differences are at least related to regulatory issues, legal device, and consumer behavior. In relation to the e-commerce practice in Bima city that is still relatively new, the interesting phenomenon to be studied is the extent to which customers trust and how it affects the level of customer participation in e-commerce. The aims of this research are (1) to analyze the effect of the trust dimension variable which includes ability, virtue, and integrity to Indonesian costumers participation; (2) As information about the trust dimension of costumers e-commerce in Bima city, so the company can choose the right strategy to improve trust and people participation in using e-commerce as a future business transaction system. The study has been conducting in Bima city for 1 year from December 2017 to December 2018. This research is divided into several steps, namely 1) Preparation (2) Implementation, (3) Reporting, (4) Monitoring, evaluation, and dissemination. The technique of data collection used in this study that is (1) Questionnaire, (2) Observation, (3) Study book. Technique of Data Collection used is multiple regression analysis using equation, that is: Y = a + b1x1 + b2x2 + b3x3. The results of the study concluded that the dimensions of trust, ability, and benevolence have a positive and significant effect on the participation of e-commerce customers in Bima City. While variable integrity does not have a positive and significant effect. Meanwhile, testing these three variables together has a positive and significant influence.
Effect of Spiritual Leadership to Organizational Culture and Employee’s Loyalty Arasy Alimudin; Dahlia Septian; Agus Dwi Sasono; Ani Wulandari
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 3, No 2 (2017): Volume 3 Number 2 (2017)
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/jtmb.v3i2.210

Abstract

Although the leader of the Society’s Eye Hospital, East Java has the characteristics of spiritual leadership as in the dimensions of spiritual leadership developed by Fry (2003) including vision, hope / faith, and altruistic love, however the level of employee turn over is still high. To address this problem, the research is using a quantitative causality approach and SEM PLS model as the data analysis technique used. The result of the research shows that there is a significant positive influence on spiritual leadership towards the organizational culture. A significant positive influence of organizational culture also seen on employee’s loyalty, and there is a positive but insignificant influence of spiritual leadership on employee’s loyalty.
IMPLEMENTATION OF LOCAL TAX SERVICE POLICIES AT THE REGIONAL TAX AND RETRIBUTION MANAGEMENT AGENCY OFFICE OF PALANGKA RAYA CITY T Kristiana; RI Poetri
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 5, No 2 (2019): Volume 5 Number 2 (2019)
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/jtmb.v5i2.2162

Abstract

Law Number 28 of 2009 concerning Regional Taxes and Regional Levies, is the basis for implementing tax collection. The authority to impose local taxes and levies collected from the public is used to pay for services provided to the community. The potential for collecting local taxes and levies as one of the components of regional original revenue (PAD) revenue. PAD is regional revenue originating from resources within the region itself, used to finance development. Therefore, the role of local taxes and levies as one of the elements of regional original income must be optimized in their collection according to the prevailing laws and regulations.The Regional Tax and Retribution Management Agency Office of Palangka Raya City is one of the agencies that manage local taxes. Basically, the tendency of the regions to create various levies that are not in accordance with the provisions of laws and regulations and that are against the public interest can be overcome by the government by supervising each regional regulation that regulates such taxes and levies. Based on the foregoing, this study aims to describe the quality of tax services at the Regional Tax and Retribution Management Agency Office of Palangka Raya City and to describe the tax service process in increasing the realization of the target achievement of Regional Taxes and Levies at the Regional Tax and Retribution Management Agency Office of Palangka Raya City.The research method used in this research is an exploratory research method with an inductive approach. The author goes to the field to look for facts where the object to be studied is located. Researchers describe the problems that occur in the field in general, accompanied by facts and data so that the description of the existing problems becomes valid and deserves a solution. Data collection methods with in-depth interviews, observation, and documentation study. Research informants are all office employees regional Tax and Retribution Management Agency for Palangka Raya City and some tax and retribution payers in Palangkaraya City. Data analysis was performed by data reduction, data presentation, and concluding.The results of research by the Regional Tax and Retribution Management Agency (BPPRD) of Palangka Raya city were formed in 2016 based on Regional Regulation (Perda) No. 11 of 2016, the Palangka Raya City BPRD Office according to the provisions manages 9 types of local taxes consisting of Hotel Tax, Restaurant Tax, Entertainment Tax, Parking Tax, Groundwater Tax, Swallow's Nest Tax, Non-Metal Mineral, and Rock Tax, Taxes Rural and Urban Land and Buildings, Fees for Land and Buildings. In providing services to taxpayers, the Office of the Regional Tax and Retribution Management Agency for the City of Palangka Raya implements tangible service standards, reliability, responsiveness, assurance, empathy. Achievement of targets and realization averaged over 80% of the provisions for Regional Taxes and Charges.
Measuring Automotive Company's Capabilities in Indonesia in Producing Profits Regarding Working Capital Yuniningsih Yuniningsih; Veronika Nugraheni Sri Lestari; Nurmawati Nurmawati; Barid Nizarudin Wajdi
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 4, No 1 (2018): Volume 4 Number 1 (2018)
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/jtmb.v4i1.589

Abstract

The present research aims to determine company's ability to generate profit for capital or shareholders represented by proxy profitability and measured by return on equity (ROE) by taking into account working capital. The method of analysis used is multiple linear regressions with profitability as dependent variable and working capital as an independent variable in terms of cash cycle conversion variables, inventory turnover, and liquidity. The data used are secondary data from financial statements of automotive companies listed in Indonesia Stock Exchange (IDX) with the observation period of 2012-2016. The finding indicates that cash conversion cycle variable has a significant effect on profitability with negative direction yet does not support the hypothesis. Turnaround voucher variables support hypotheses which have a positive effect on profitability.  Liquidity variable has no significant effect on profitability. Limitation of this research is that working capital variable only based on 3 variables.  Implications created by the present study are that independent variables in this study have only contributed in explaining the dependent variable by 27.9%. Therefore, future study needs to be expanded with other variables of working capital or other variables. In addition, unit of analysis can be extended to companies other than automotive.
Influence of Profitability, Investment Opportunity Set (Ios) Leverage and Dividend Policy on Firm Value in The L Service in Indonesia Stock Exchange Khuzaini Khuzaini; Dwi Wahyu Artiningsih; Lina Paulina
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 3, No 2 (2017): Volume 3 Number 2 (2017)
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/jtmb.v3i2.346

Abstract

This research was aimed to analyze the significant influence of profitability, investment opportunity set (ios), leverage and dividend policy partially or simultaneously on firm value. The sample used in this research was Industrial Services in Indonesia Stock Exchange period 2013 to 2015 as many as 28 companies taken by using purposive sampling technique. Hypothesis testing of research using multiple linear regression analysis by SPSS 21 for windows programs. This research found that: (1) profitability has significant influence partially  on firm value; (2) investment opportunity set (ios) has significant influence partially  on firm value; (3) leverage has no significant influence partially  on firm value; (3) the dividend policy has no significant influence partially  on firm value; (5) profitability, investment opportunity set (ios), leverage and dividend policy have significant influence simultaneously on firm value with influence value of 46.7%.
Cover JTMB 4(2) 2018 Cover JTMB
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 4, No 2 (2018): Volume 4 Number 2 (2018)
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/jtmb.v4i2.1046

Abstract

Front Page JTMB Vol. 4 No. 1 (2018) Front Page JTMB
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 4, No 1 (2018): Volume 4 Number 1 (2018)
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/jtmb.v4i1.897

Abstract

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