Jurnal Terapan Manajemen dan Bisnis
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
Articles
130 Documents
Monitoring for Circumstance of Wildfire Occurrence in Kalimantan by Using Satellite Remote Sensing Data Based on GIS
Naru Takayama
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 4, No 1 (2018): Volume 4 Number 1 (2018)
Publisher : STKIP Singkawang
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DOI: 10.26737/jtmb.v4i1.600
Much carbon fixed by forest is emitting as CO2 due to occurrence of wildfire which caused by artificially or naturally. Kalimantan region is one of hot spot the forestry and bio-divergence, however, it is rapidly losing in recent, because deforestation and occurrence of wildfire. Satellite remote sensing is very effective tool to monitor circumstance of ground surface, routinely and extensively. In this report, we tried land cover classification to discriminate burned area for aiming to clarify spatial distribution of frequency of wildfire occurrence. As a result, we could classify land cover to seven types as follow based on discriminate analysis by using multi-band from visible to short wave infra-red acquired from Landsat 8 satellite image; 1. Open water area 2. Cumulus 3. Cirrus or Haze 4. Cloud shadow 5. Vegetation area 6. Other type area 9. No-data. The category 6 of “Other type area” contains city area, bare soil, burned area and edge of cumulus, so we could expect to extract the burned place pixels from this categorical pixels.
Tax Planning Implementation on Income Tax, Article 23 as A Legal Effort To Minimize Tax Expense Payable
Achmad Daengs GS
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 4, No 1 (2018): Volume 4 Number 1 (2018)
Publisher : STKIP Singkawang
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DOI: 10.26737/jtmb.v4i1.483
An effort to minimize tax burden can be done in various ways start from inside the scope of taxation regulation to violate the taxation regulation. This research focuses on related Laws with the efforts to minimize Income tax. In general tax planning referred to engineered the business process and tax payer transaction. The aim is tax payable in minimal number but under taxation regulation scope. The outline of this study focus on planning effort of Tax Income Article 23 to minimize tax expense payable run in PT. TRIPERKASA AMININDAH Surabaya. Tax planning that done in this company refer to provision in accordance with Directorate General of Tax Decision Number : Kep-305/PJ/2001 on the estimates of nett income. Tax planning had done by this company in addition to refer the regulation also based on the condition of this company which experiencing poor performance. Then the aim that will be reached from that tax planning to reach minimal expense over the Income Tax Article 23 it can be done with gross up method. From the analysis result on the alternative it can draw a conclusion that PT. TRIPERKASA AMININDAH Surabaya has made adjustments on the regulation above, calculation of Income Tax Article 23 with gross up method in fact be able to saving the tax then suitable with the tax planning aim that is effort to minimize tax expense payable.
The Effect of Entrepreneurship Leadership and Motivation on Employees' Satisfaction at Serang Raya University
Hamdan Hamdan
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 4, No 2 (2018): Volume 4 Number 2 (2018)
Publisher : STKIP Singkawang
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DOI: 10.26737/jtmb.v4i2.931
A leader who has an entrepreneurial spirit or entrepreneurial leadership and motivation is absolutely necessary as an intangible culture, a non-physical structural capability that is able to move a physical figure, dare to take risks and prioritize work performance. so this study aims to determine the Effect of Entrepreneurship Leadership and Motivation on Employee Job Satisfaction at Serang Raya University. This study uses a descriptive method and in the form of a questionnaire distributed to 77 respondents who were the samples of this study, the data came from populations that were normally distributed and had the same variance. The technique of collecting data using a questionnaire with a Likert scale measurement. correlation coefficient R = 0.723, while the coefficient of determination seen from R Square = 0.522 which means that entrepreneurial leadership and motivation of independent variables in explaining the dependent variable by 52.2% the remaining 47.8% is influenced by other factors such as work culture, employee discipline, environment work, etc. which were not included in this study. And there is a significant influence between entrepreneurial leadership and motivation on employee job satisfaction at Serang Raya University in the t test, the results obtained t count> t table (4,281> 1,992), it can be concluded that there is a significant influence between entrepreneurial leadership (X1) and motivation (X2) on employee job satisfaction (Y) at Serang Raya University.
Influence of Motivation and Job Training The Performance of Employees PT. RB Sukasada Palembang.
Ika Rakhmalina;
Emelda Emelda;
Harapin Hafid;
Periansya Periansya
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 3, No 2 (2017): Volume 3 Number 2 (2017)
Publisher : STKIP Singkawang
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DOI: 10.26737/jtmb.v3i2.216
The purpose of this study was to determine the effect of motivation and job training to employees performance of PT. RB Sukasada. This research is causality. The population in this study is the overall employees of PT. RB Sukasada Jl. Kebumen Land No. 901-902, 17 Ilir, Ilir Tim. I, Palembang, South Sumatra 30122, amounting to 39 employees, with census sampling.Data collection techniques used in this study was a questionnaire with the answer given a score based on a scale interval of 1-5 with the Likert method. With multiple linear regress analysis tools. The next test of the hypothesis that f test and t-test to determine of independent variables on the dependent variable, and making inferences. Data analysis techniques in this study assisted by the Statistical program for special science (SPSS) The results of research by F test resulted in no significant effect Motivation and Job Training together with the Employee Performance at PT. RB Sukasada with a coefficient of determination (R Square) of 34.9%. While based on the t-test a significant difference between motivation and job training partially on performance. With the results of multiple regression 57.0% effect of motivation on the performance and 47.6% influence on the performance of job training. Conclusion motivation and job training are still low in achieving performance.
HANDICRAFTS FROM RATTAN AS A CREATIVE AND INNOVATIVE EFFORT FOR STKIP SINGKAWANG STUDENTS
Rika Wahyuni;
Ayu Indriani;
Fransiska Ancis;
Friska Willasari;
Uley Lin
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 6, No 1 (2020): VOLUME 6 NUMBER 1 (2020)
Publisher : STKIP Singkawang
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DOI: 10.26737/jtmb.v6i1.2212
This study aims to develop students' interest and creativity in opening business opportunities that can increase experience, motivate them to develop innovations and creations. One of them is by using rattan. Rattan is a group of palms from the tribe (tribus) Calameae which has a climbing habitus, especially Calamus, Daemonorops, and Oncocalamus. Rattan grows wild in the forest or is planted intentionally. Rattan can be harvested at any time, with the attention that the bottom of the stem is not covered by petals, the leaves have dried, the thorns and petals have fallen off. Masaih rattan is easy to find in our area. Therefore we have the initiative to make handicrafts or items that are useful and value for sale. So, we STKIP Singkawang students innovate to make a study of rattan. In addition, to add to the attractiveness and selling value, we also add various forms so that buyers are more interested and for the price problem offered also according to the shape and size of the goods being produced. To market this product we sell it directly and through social media.
The Effect of Word of Mouth (WOM) on Purchasing Decision of Region Exclusive Fabric of West Nusa Tenggara Province (Case Study on Sasambo Fabric in Bima City)
Sri Ernawati;
Muhajirin Muhajirin;
Ismunandar Ismunandar
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 4, No 2 (2018): Volume 4 Number 2 (2018)
Publisher : STKIP Singkawang
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DOI: 10.26737/jtmb.v4i2.823
Word of mouth (WOM) become an important part in marketing studies considering that communication in Word of mouth (WOM) is able to influence the consumer. Word of mouth (WOM) is capable of spreading rapidly when the individual who is spreading it also has a wide network. This study aims to (1) to find out and analyze the positive and significant effect of Word of Mouth (WOM) on purchasing decision of region-exclusive fabric of West Nusa Tenggara Province (case study on Sasambo fabric in Bima City), (2) to give an input of thought to sasambo fabric manufacturer in Bima Town to implement the marketing strategy that does not rely on high cost but what is required is loyal consumer, so that the quality of sasambo fabric is must be upgraded and has more variety in motif. The research is conducted in Bima town for 2 months from Mei to June 2018. The population of this research is all of the people in Bima who bought and used Sasambo cloth with a number of samples are 96 people and technique of sampling is purposive sampling. The technique of Data analysis used is a simple linear regression analysis by using the equation, i.e: Y = a +bx. The result variable statistic test of WOM achievement point in the amount of 17.541 with table point in the amount of 1,985 (17.541 ˃1,985), then, so Word of Mouth (WOM) has a positive and significant effect on purchasing decision of region-exclusive fabric of West Nusa Tenggara province (Case Study on Sasambo Fabric in Bima City).
Influence of Motivation and Quality of Work Life on The Performance of Employees
Meithiana Indrasari;
Mujtaba M Momin;
Nur Syamsudin;
Peter Newcombe;
Surja Permana
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 4, No 1 (2018): Volume 4 Number 1 (2018)
Publisher : STKIP Singkawang
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DOI: 10.26737/jtmb.v4i1.492
This examines the influence of motivation and quality of work life on employee performance CV. Prima Indo Tuna in Makassar. This type of research is explanatory attempt to explain the factors that affect the performance of the employees of the two factors, namely the motivation and the quality of working life. Respondents were 50 people who were employees at CV. Prima Indo Tuna Makassar on the processing or production either permanent or contract employee. Analysis of hypothesis verification regression analysis, which showed no significant influence between the variables of motivation and quality of work life on employee performance, it is proved by F count> 6,806 F table 3.20. From the analysis of the partial test proved that there is a significant influence on the variables of motivation and the quality of working life to the performance. Then the partial test results obtained by the partial determination coefficient (r2)of 0108 which shows motivation variable is the dominant variable affecting employee performance.
THE WINDOW INFORMATION FOR INVESTOR ON ACCOUNTING PROFIT FORECASTING
Ratna Wijayanti Daniar Paramita
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 3, No 2 (2017): Volume 3 Number 2 (2017)
Publisher : STKIP Singkawang
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DOI: 10.26737/jtmb.v3i2.315
This study aimed to obtain empirical evidence, examine and explain he factors (leverage, persistence, growth, size and beta) that affect informativeness of earnings and its application in the financial statements at Manufacturing Companies listed in the Indonesia Stock Exchange 2013-2016. Research on the relationship between stock returns within come to determine the extent of their relationship are many who use earnings figures as the dependent variable regressed with stock returns as the independent variables are calculated by different methods. This method measures the magnitude of abnormal stock returns in response to the expected components of a company's reported earnings by using Earning Response Coefficient (ERC). Plan for data analysis in this study will be conducted using Path Analysis with analysis application of Moment Structure (AMOS).Conclusions of this study is significant influence of Leverage, Persistence profit and growth to Informativeness of earnings, either directly or through intervening variables Size and Beta.