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Ratna Dina Marviana
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Bisnis Net : Jurnal Ekonomi dan Bisnis
Published by Universitas Dharmawangsa
ISSN : 26213982     EISSN : 27223574     DOI : https://doi.org/10.46576/bn
Core Subject : Economy,
Economics, Econometrics & Finance
Bisnisnet adalah Jurnal Ekonomi dan Bisnis yang ditertbitkan dan dikelola oleh Fakultas Ekonomi dan Bisnis Universitas Dharmawangsa (FEB UNDHAR). Jurnal ini diharapakan dapat menjadi alat informasi dan sosialisasi mengenai hasil-hasil penelitian yang mempunyai relevansi dengan : Manajemen Pemasaran Manajemen Sumber Daya Manusia Manajemen Keuangan Manajemen Operasional Kewirausahaan Sistem Informasi Manajemen Akuntansi Keuangan Akuntansi Manajemen Akuntansi Pemerintahan Sistem Informasi Akuntansi Akuntansi Perpajakan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 419 Documents
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DETERMINAN KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI KECAMATAN SELONG Sofia Marwati; Elin Erlina Sasanti; Nurabiah Nurabiah
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3797

Abstract

This study aims to examine the effect of tax knowledge, taxpayer awareness, and  fiscus service quality on taxpayer compliance in paying rural and urban land and building taxes in Selong District. This type of research is associative research uses primary data obtained through the distribution of questionnaires to 395 respondents who are taxpayers in Selong District. The data analysis technique in this study was carried out using the Partial Least Square (PLS) method using SmartPLS 3.0 software. The results of this study indicate that tax knowledge, taxpayer awareness, and fiscus service quality have a positive and significant effect on taxpayer compliance in paying rural and urban land and building taxes in Selong District. This research supports attribution theory ini explaining the factors that influence taxpayer compliance behavior. It is hoped that the results of this research can be input for local governments in increasing taxpayer compliance by providing regular and periodic tax outreach so that taxpayer knowledge and taxpayer awareness increases and always provides good sevice to taxpayers.Keywords: Tax Knowledge, Taxpayer Awareness, Fiscus Service Quality, Taxpayer Compliance
INTEGRATED MARKETING COMMUNICATION (IMC) SMK NUSAPERSADA TENGARAN DALAM MENJAGA EKSISTENSI DITENGAH PERSAINGAN SEKOLAH SWASTA Angga Prastiyo
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3663

Abstract

SMK Nusapersada Tengaran began operating in 2014 with pharmacy and multimedia majors. At the beginning of its operation, SMK Nusapersada Tengaran was able to open 3 classes, 2 classes majoring in pharmacy and 1 class majoring in multimedia. The establishment of new schools at the SMA / SMK / MA level, both public and private, has created competition in the world of education. Not only new schools but also old schools are competing to develop their quality and services so that they can attract the public. The purpose of the research is to further understand how the marketing strategy of SMK Nusapersada Tengaran can compete with other private schools and how SMK Nusapersada Tengaran approaches the audience with IMC (Integrated Marketing Communication) theory. The research type uses descriptive qualitative which refers to the case study research method with pattern matching technique. Several informants were interviewed, including the Principal of SMK Nusapersada Tengaran, the Head of PPDB (New Student Admission), students of SMK Nusapersada Tengaran, and prospective students of SMK Nusapersada Tengaran. Before conducting Integrated Marketing Communication (IMC) SMK Nusapersada Tengaran conducts planning using several such as Segmentation Targeting and positioning, Objective Setting and budgeting, The Communication Process and Consumer Behavior and uses IMC Tools such as Public Relations (PR), Personal Selling, Sales Promotion, Online / Social Media Marketing, Direct Marketing, Advertising.
PENGARUH HARGA, PROMOSI DAN KUALITAS LAYANAN TERHADAP KEPUASAN PELANGGAN JASA OJEK ONLINE (MAXIM KOTA BENGKULU) Bayu Putra Ananda; Syofian Syofian; Markoni Markoni
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3494

Abstract

This study was  determine the effect price promotion and service quality customer satisfaction  online motorcycle taxi services. populationthis study people the cityBengkulu who Maxim application. The number samples obtained 120 respondents using  16 formula. data analysis method used  multiple linear regression. The results study show that (1) Price  no significant effect on Online Motorcycle taxi services Maxim Bengkulu City, (2) Promotion has significant effect on Online Motorcycle taxi services Maxim Bengkulu City, (3) Quality  not significantly affect Online Motorcycle taxi services Maxim Bengkulu City, (4) Customer satisfaction  no significant effect on online taxi services Maxim Bengkulu City.
KONSTRUKSI LAPORAN KEUANGAN BERDASARKAN PERATURAN MENTERI KOPERASI & UKM PADA KOPERASI SYARIAH X Leli Saputri; Nur Fitriyah; Lalu Takdir Jumaidi
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3346

Abstract

The purpose of this study is to analyze and provide an overview to cooperative specialists related to the financial statements of the Sharia Cooperative X based on SAK ETAP and PSAK 101. The research uses descriptive data analysis techniques with a qualitative approach. The data source comes from primary data in this study obtained from observations on the Sharia Cooperative X and interviews with the managers of the Sharia Cooperative X and secondary data, namely documentation in the form of financial statements of the Sharia Cooperative X Period 2021. From the information obtained by researchers, both through documentation and observation and interviews with cooperative treasurers, it was obtained that financial statements compiled by cooperative treasurers have not conformed to financial accounting standards (SAK) for sharia cooperatives, namely SAK ETAP and PSAK 101. Sharia cooperative X comprises only three financial statements (balance reports, profit reports, and cash flow reports), this is not in accordance with the contents contained in SAK ETAP and PSAK 101 which Sharia entities including Sharia cooperatives are required to compile balance sheet reports, business calculation reports, equity changes reports, cash flow reports, source reports and distribution of zakat funds, source reports and use of virtue funds, and records on financial statements (CALK). The next step after knowing this, researchers will construct financial statements as an overview of the financial statements of the Sharia Cooperative X in accordance with financial accounting standards (SAK) for Sharia cooperatives (SAK-ETAP and PSAK 101).
PENGARUH JUMLAH PENGANGGURAN DAN JUMLAH PENDUDUK MISKIN TERHADAP INDEKS PEMBANGUNAN MANUSIA Hendri Andika Saputra; Irsad Lubis
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3883

Abstract

This text discusses a research study conducted in Bahasa Indonesia. It seems to be focused on examining the influence of unemployment and the number of poor people on the Human Development Index in the city of Bukittinggi. The data used in the study is secondary data obtained from the Central Statistics Agency of Bukittinggi. The data analysis technique employed is multiple regression analysis using the Eviews 12 program.The results of the analysis indicate that the variable of unemployment has a positive and significant effect on the Human Development Index in Bukittinggi, as evidenced by the t-value of 3.068 with a significance level (Sig.) smaller than the significance level (0.0107 < 0.05). On the other hand, the variable of the number of poor people shows a negative and significant impact on the Human Development Index in Bukittinggi, with a t-value of -3.788 and a significance level (Sig.) smaller than the significance level (0.003 < 0.05).In summary, the study suggests that unemployment has a positive and significant influence, while the number of poor people has a negative and significant influence on the Human Development Index in Bukittinggi.
ANALISIS PENGARUH KONSUMSI DAN DISTRIBUSI TERHADAP PRODUKSI KOPI ARABIKA DI DESA SINAMAN II KECAMATAN PAMATANG SIDAMANIK KABUPATEN SIMALUNGUN Rizal Paruhuman Lubis; Rika Novita Sari Manik
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.4093

Abstract

Arabica coffee is considered superior to Robusta due to its taste and quantity and is also low in caffeine. The variables of this study include Arabica coffee production with variable Y, consumers and distribution as variable X in Sinaman II Village, Pamatang Sidamanik district, Simalungun Regency using multiple linear regression methods. The data obtained from distributing the questionnaires were processed using SPSS software Version 24.0 For Windows. The purpose of this study was to analyze and find out which factors (consumption and distribution) significantly influence Arabica coffee production in Sinaman II Village. The results of the study Consumption and distribution have a positive and significant influence on arabica coffee production in Sinaman II Village, Pamatang Sidamanik District, Simalungun Regency. The coefficient of determination shows the adjusted R Square number of 0.725 which can be called the coefficient of determination which in this case means that 72.5% of Arabica coffee production in Sinaman II Village can be obtained and explained by Consumption and Distribution. While the remaining 100% - 72.5% = 27.5% is influenced by other variables that are not included in the model or not examined.
PENGARUH LABEL HALAL HARGA DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN PRODUK SCARLETT WHITENING (Studi Kasus: Remaja Generasi Z) Meidyna Syafa Maura; Maulana Syarif Hidayatullah
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3415

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh label halal, harga dan kualitas produk, terhadap keputusan pembelian produk scarlett whitening pada remaja generasi Z. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Populasi dalam penelitian ini adalah seluruh remaja generasi Z sedangkan sampel penelitian ini yaitu 100 orang. Teknik pengumpulan data dalam penelitian ini menggunakan teknik angket. Teknik analisis data dalam penelitian ini menggunakan Uji Asumsi Klasik, Regresi Berganda, Uji Hipotesis (Uji t dan Uji F), dan Koefisien Determinasi. Secara parsial label halal, harga dan kualitas produk berpengaruh positif signifikan terhadap keputusan pembelian. Secara simultan label halal, harga dan kualitas produk memiliki pengaruh positif signifikan terhadap keputusan pembelian produk scarlett whitening.
PENGARUH CITRA MEREK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PRODUK SMARTPHONE iPhone Nadilla Febrianty; Safaruddin Safaruddin
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3848

Abstract

Brand image and price also become a determining factor for someone in making a purchasing decision. Brand image is a number of images, impressions, and beliefs that a person has towards an object. If a product already has an appropriate price, and a brand image has been formed in the eyes of the public, then the company does not need to hesitate in providing a price above the average because it is likely that consumers will still buy it. This study aims to determine the effect of brand image and price on purchasing decisions for iPhone smartphone products. This type of research is quantitative research. The sampling method used was purposive sampling. The analytical method used is Multiple Linear Regression by testing the hypothesis using SPSS 25. The results of multiple linear regression calculations, Y = 1.507 + 0.458X1 + 0.492X2 + e, explain that the independent variables brand image and price have a positive effect on the dependent variable on purchasing decisions. The results of the test of the coefficient of determination show that brand image and price variables influence purchasing decisions by 53,6% and the rest are influenced by other variables not examined in this study.
MEDIASI RETURN ON ASSET PADA KEPUTUSAN PENDANAAN, KEPUTUSAN INVESTASI, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021 Miftahul Jannah Nur Setya Murni; Listiorini Listiorini; Muhammad Karya Satya
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3725

Abstract

This study aims to determine the mediation of return on assets on funding decisions, investment decisions, and dividend policies in manufacturing companies on the Indonesia Stock Exchange. The type of approach in this research is associative quantitative with data collection using documentation studies and secondary data in the form of annual reports published by the company on the IDX's official website, www.idx.co.id. The research population is all manufacturing companies on the Indonesia Stock Exchange. The sampling technique using purposive sampling obtained a sample of 27 companies with the year of observation starting from 2017-2021 (5 years) so that 135 samples were obtained. The data analysis technique used in this study used path analysis with the SPSS v.26     program.The results of this study indicate that funding decision (DER), investment decision (TAG), dividend policy (DPR) and return on assets affect firm value (PBV). Funding decisions (DER), investment decisions (TAG) and dividend policy (DPR) affect return on assets. Return on assets mediates the effect of funding decisions (DER), investment decisions (TAG) and dividend policy (DPR) on firm value (PBV).
PENGARUH HARGA DAN DAYA TARIK IKLAN TERHADAP MINAT BELI JASA EKSPEDISI PAXEL SURABAYA Alan Wahyu Setiawan; Handy Aribowo
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3667

Abstract

Delivery or logistics services are one of the business fields that is currently growing. Its development cannot be separated from the rise of online shopping trends. Paxel is a technology-based long-distance delivery service company. Today's consumers have many choices to use delivery or logistics services in their purchase transactions. Various factors can drive consumer buying interest to use delivery services. This study aims to prove the effect of price and advertising attractiveness on consumer buying interest in using Paxel shipping services in Surabaya. The research population is all users of Paxel logistics services in Surabaya. Based on the simple random sampling technique, a sample of 100 people was taken. The data analysis technique uses multiple linear regression analysis, coefficient of determination, t test and F test. The conclusion from this study is that price influences consumer buying interest. Advertising attractiveness affects consumer buying interest. Price and advertising simultaneously influence consumer buying interest. The suggestion from this research is that Paxel shipping companies should continue to monitor the prices offered by competitors in the shipping industry and adjust the prices offered to remain competitive. Paxel shipping companies should provide promotional offers or special discounts to loyal customers or new customers, this can help increase buying interest and strengthen customer loyalty.

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