cover
Contact Name
Muhammad Ramaditya
Contact Email
muhammad.ramaditya18@ui.ac.id
Phone
+6221-78849145
Journal Mail Official
jbb@ui.ac.id
Editorial Address
Prof. Dr. Mr. Prajudi Atmosudirdjo Building, First Floor Faculty of Administrative Science, Universitas Indonesia 16424 Depok - INDONESIA
Location
Kota depok,
Jawa barat
INDONESIA
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Published by Universitas Indonesia
ISSN : 08543844     EISSN : 23557826     DOI : https://doi.org/10.20476/jbb
Core Subject : Economy, Social,
The scope includes but is not limited to: public policy, administrative reform, local government studies, public and private governance, digital governance and business, digital finance, innovation, entrepreneurship, small businesses, people and culture in organization, knowledge management, organizational behavior, fiscal policy, tax administration, international tax, and the politics of taxation.
Arjuna Subject : Umum - Umum
Articles 8 Documents
Search results for , issue "Vol. 17, No. 2" : 8 Documents clear
Analisis Komparasi Profitabilitas Sebelum dan Sesudah Penawaran Umum Saham Perdana WARDANI, SINTA; FITRIATI, RACHMA
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 17, No. 2
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Abstract

The purpose of this study is to know how the profitability (gross profit margin, operating profit margin, return on asset, return on equity dan return on investment) of PT Adhi Karya, as an object of this study, before and after IPO 2004-2008 period. This research is qualitative descriptive interpretive. The data were collected from company financial statement 2000 – 2008 which four years before and after the IPO and excluded 2004 as the year of IPO. The research result showed that only gross profit margin, operating margin dan net profit margin which have a better performance after IPO. From Kruskall Wallis test profitability has a better finance performance after IPO.
Analisis Pemilihan Saham oleh Investor Asing di Bursa Efek Indonesia CHANDRA, RUDY
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 17, No. 2
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Abstract

The first objective of this study is to analyze what kind of sector industry which is selected by foreign investor in Indonesia. Second, to analyze what kind of financial firm characteristic of stocks which is selected by foreign investor. This study used a quantitative approach by using secondary data from financial reports and historical data from Indonesian Stock Exchange. Researcher used multivariate regression to analyze the correlation between stocks selected by foreign investor with financial firm characteristic. Based on the result, foreign investor are overweight stocks from Consumer Goods Industry. Dividend yield, beta, and book to market are financial firm characteristic which is significantly influence the stock selection by foreign investor.
Pengaruh Kualitas Layanan terhadap Kepuasan Pelanggan dalam Membentuk Loyalitas Pelanggan ARYANI, DWI; ROSINTA, FEBRINA
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 17, No. 2
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Abstract

The aim of the research is to analyze how the service quality can affect customer’s satisfaction in shaping costumer’s loyalty. The research is quantitative and uses non-probability purposive sampling technique. The instrument of the research uses questionnaires which were analyzed with Structural Equation Modeling. The result of the research shows that the five dimensions, i.e. physical evidence, empathy, reliability, quickness, and guaranty positively affect the service quality. The other results show that customer’s satisfaction is a preceding factor of customer’s loyalty. The direct effect of service quality on customer’s loyalty does not sustain the research, since the researcher did not find any significant direct relation between service quality and customer’s loyalty.
Harmonisasi Pajak Tidak Langsung atas Konsumsi di Negara-Negara Anggota ASEAN Gunadi, GUNADI; NURCHAMID, TAFSIR; SETYOWATI, MILLA SEPLIANA; JATI, WISAMODRO
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 17, No. 2
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Abstract

This research discusses the possibility of harmonizing indirect consumption tax system in the ASEAN member countries, inter alia, Indonesia, Vietnam, Malaysia and Singapore with three principal goals: (1) to explain the provision of indirect consumption tax system in that four countries, (2) to describes the process of indirect consumption tax system in the EU, and (3) to analyze the alternative of indirect consumption tax system in the ASEAN member countries. In order to encourage the operational of AFTA aiming at the free movement of goods and services within this region, indirect consumption tax becomes important phenomenon to talk about because despite her contribution to the state revenues, this kind of tax may conctitute an obstacle of this cross- border free movement of goods and services. To overcome this problem, with the reference of what has been done in the European Union, it appears that it is the appropriate time to discuss the harmonization of indirect consumption tax. However, it is no doubt that some problems may arise due to the differences in the applicable law of each country, including rates, and formal law as well. Furthermore, the different in administrative systems may also lead to difficulties in administering the tax and control over tax harmonized system. The introduction of a single standard rate and an acceptable ”uniform system” become issues to be much discussed, especially related to revenue, uniform model policy and implementation, including mechanism to minimize tax fraud.
Analisis Perlakuan Pajak Penghasilan Bagi Wajib Pajak Wanita Kawin ANGGARSARI, SUSI DIAH
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 17, No. 2
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Abstract

The research aims to analyze the income tax application for married women who fulfill their tax rights and obligations by themselves in the context of gender and taxable unit. The data in this qualitative research were collected through literature study and in-depth interview. In addition there is a comparison with Malaysia in terms of tax rights and obligations for married women taxpayers who fulfill their tax rights and obligations by themselves. The result of the research shows that there is limitation on the right of the married women to fulfill their tax rights and obligations by themselves, i.e. there is a restriction for the fulfillment of the tax rights of a married woman who becomes the head of the family. More over, in practice, the rule concerning the married women taxpayers who have to fulfill their income tax by themselves still sets problems for both the taxpayers and tax-officers. Therefore we need a socialization process in order to make known the stipulations concerning married women who have to fulfill their tax rights and obligations by themselves.
Kajian terhadap Pelaksanaan Kebijakan Subsidi Minyak Goreng untuk Rumah Tangga Miskin di Kota Depok PRIANTO, SIGIT INDRA
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 17, No. 2
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Abstract

The subsidy program of cooking oil for underprivileged households in Depok Municipality consists of two liters cooking oil per each underprivileged household with subsidy value of IDR 2.500 per liter. This research is qualitative, descriptive, and interpretive. The purpose of this research is to describe the problems which emerged in the implementation stage of cooking oil subsidy program in Depok Municipality. The result of this research shows that Depok Municipality encountered disparity problem of subsidy allocation with the amount of underprivileged household targets. Moreover, the other problems included technical and managerial aspects which were faced by local government in Depok Municipality. These problems also influenced the effectiveness of the program implementation.
Analisis Pemberdayaan Peran dan Fungsi Camat KHAIRI, AKMAL
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 17, No. 2
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Abstract

. The legal foundation change on the local governance affects the change of status, role, and function of the sub-district’s head. In the past a sub-district’s head is the person in full charge of an area, however now he is only part of local apparatuses who get his authority if there is a delegation from the Regent/Mayor. To increase the role of the sub-district head in its area, the local government of Depok did some empowerment efforts. The research aims to analyze the sub-district head empowerment done by the local government of Depok by doing case study in three sub-districts in Depok, i.e. Beji, Sukmajaya, and Pancoran Mas. The paradigm of the research is positivistic with qualitative technique of data collecting thorugh in-depth interview and literature study. The result of the research shows that the empowerment done by the local government of Depok is not optimal. The sub-district organization is merely considered complimentary, therefore has les strategic authority.
Evaluasi Pendahuluan terhadap Aspek Fisik dan Kelembagaan Program Pengembangan Destinasi Percandian Muaro Jambi CHOIRINNISA, SARAH
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 17, No. 2
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Abstract

The aim of the research is to conduct an initial evaluation on the physical and institutional aspects of the destination development program of Muaro Jambi temples. The research uses quantitative approach by referring to the concept of tourism destination quality, of tourism organizational competence, and institutional competence indicator. The result of the research shows that Muaro Jambi temples have not been sustained by the availability of adequate amenitas amenity and transportation, even though they have great historical, geological, and agricultural attractiveness. Institutionally, the program becomes the responsibility of tourism organizations in the level of central, provincial, and regency governments with vertical relation mechanism and coordination. However, the condition of tourism-supporting private sectors and the quality of human resources have become challenges for the government to accomplish the vision of Muaro Jambi temples as a world’s tourism destination based on historical site and the center of Buddhism culture in Asia.

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