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Jurnal Aplikasi Bisnis Kesatuan
Published by Institut Bisnis dan Informatika Kesatuan
ISSN : 28076036     EISSN : 28076036     DOI : https://doi.org/10.37641/jabkes
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Jurnal Aplikasi Bisnis Kesatuan disingkat JABKES merupakan Jurnal yang mempublikasikan karya ilmiah dalam bidang bisnis terapan dalam arti luas. Dikelola oleh Progam Vokasi dan LPPM Institut Bisnis dan Informatika Kesatuan. Terbit tiga kali dalam setahun yaitu pada bulan April, Agustus dan Desember.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 244 Documents
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Tinjauan Atas Pengakuan, Pengukuran Dan Pelaporan Pendapatan Berdasarkan PSAK 72 Pada PT Eca Indonesia Anggraini, Chika; SETIAWAN, HENDRA; Taqyudin, Yudin
Jurnal Aplikasi Bisnis Kesatuan Vol. 5 No. 2 (2025): JABKES Edisi Agustus 2025
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v5i2.1922

Abstract

Companies in the recognition, measurement, and reporting of revenue must be carried out under applicable financial standards so that revenue can be fairly reported on the presentation of the company's financial statements which will then be accountable to internal and external parties.  Financial standards relating to revenue are regulated in Statement of Financial Accounting Standards (PSAK) No. 72 concerning Revenue from Contracts with Customers. PSAK 72 is effective from January 1, 2020, and replaces the previous PSAK 23 on Revenue. The purpose of the preparation of this Final Project is to determine the process of recognition, measurement, and reporting of revenue earned in a company engaged in drilling and blasting services. Another objective is to ensure the suitability of the application of PSAK 72 in the recognition and measurement of revenue whether it has been implemented per applicable accounting standards. In general, the recognition, measurement, and reporting of revenue at PT ECA Indonesia have been carried out fairly. In the application of PSAK 72 at PT ECA Indonesia, there are several conformities. The conformity in question is found in PSAK 72 paragraphs 9, 22, 27, 31, 47, and 76.
Tinjauan Prosedur Penjualan Unit Apartemen Secara Kredit Pada Royal Heights Apartemen Agustina, Fatma; Munawar, Aang; Kusumayanti, Diah
Jurnal Aplikasi Bisnis Kesatuan Vol. 5 No. 2 (2025): JABKES Edisi Agustus 2025
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v5i2.1928

Abstract

Prosedur penjualan kredit mengacu pada langkah-langkah dan kebijakan yang harus diikuti dalam menjual apartemen kepada pembeli dengan menggunakan fasilitas kredit. Ini melibatkan proses pengajuan, pembayaran uang muka, pembuatan perjanjian kredit, serta administrasi dan pembayaran angsuran kredit.Tujuan penulisan ini adalah untuk menganalisis prosedur penjualan apartemen secara kredit yang diterapkan oleh Royal Heights Apartemen. Mengidentifikasi kendala dan tantangan yang mungkin dihadapi dalam proses penjualan apartemen secara kredit. Menilai keefektifan dan efisiensi prosedur penjualan apartemen secara kredit yang diterapkan.Hasil penulisan ini menunjukkan bahwa prosedur penjualan apatemen secara kredit pada Royal Heights Apartemen telah diatur dengan baik. Langkah-langkah yang terlibat dalam proses penjualan kredit mencakup pendaftaran, persyaratan kredit, peninjauan kredit, pembayaran uang muka, penandatanganan perjanjian kredit, dan administrasi pembayaran angsuran kredit. Prosedur ini telah membantu memfasilitasi proses penjualan apartemen secara kredit dengan efisien. Hasil evaluasi penulisan ini menunjukkan bahwa prosedur penjualan apartemen secara kredit pada Royal Heights Apartemen telah berhasil dalam mencapai tujuan penulisan. Namun, ada beberapa aspek yang dapat ditingkatkan, seperti mempercepat proses persetujuan kredit.
Tinjauan Atas Prosedur Penanganan Keluhan Pada Pt Graha Andrasentra Propertindo Tbk Sujana, Sujana; Putri, Yoga Afilia Eka Chandra; Wibisono, Sandy
Jurnal Aplikasi Bisnis Kesatuan Vol. 5 No. 1 (2025): JABKES Edisi April 2025
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v5i1.2702

Abstract

Penelitian ini dibuat bertujuan untuk mengetahui bagaimana prosedur penanganan keluhan pelanggan di Kantor Divisi Estate Managemen Pada PT Graha Andrasentra Propertindo. Karena dalam perusahaan jasa pelayanan pelanggan mempunyai peranan yang sangat penting. Untuk itu diperlukan penanganan keluhan pelanggan yang baik. Yang menjadi landasan teori dari penulisan Penelitian ini adalah buku yang didalamnya terdapat pengertian mengenai prosedur dan keluhan. Metode yang digunakan mendeskripsikan tentang prosedur penanganan keluhan pelanggan adalah suatu aktivitas yang dimulai sesuai urutan dari langkah yang saling terkait dalam menyelesaikan suatu pekerjaan yang bertujuan untuk memperoleh kepuasan pelanggan kembali atas sesuatu yang dikeluhkan dengan cara menanggapi dan menangani keluhan secara cepat, tepat dan terkendali. Penulisan Penelitian ini menggunakan jenis pengamatan deskriptif yaitu pengamatan yang bertujuan untuk mendeskripsikan dan menafsirkan secara cermat dan sistematis mengenai kegiatan atau menggambarkan keadaan yang terjadi di tempat pengamatan. Sumber informasi yang digunakan meliputi narasumber, peristiwa, tempat, rekaman dan dokumen/arsip yang ada di perusahaan. Sedangkan tehnik pengumpulan informasi yang digunakan oleh penulis adalah reduksi informasi, sajian informasi dan penarikan kesimpulan. Berdasarkan hasil pengamatan penulis memberikan saran yang mungkin dapat membantu dalam prosedur penanganan keluhan yaitu perlu adanya perbaikan kinerja dari Divisi Estate Manajemen PT Graha Andrasentra Propertindo yang terkait dalam menanggapi keluhan pelanggan agar lebih efektif dan efisien. Perlu dilakukan pengecekan ulang dari pihak Estate Manajemen mengenai angka meter yang benar kepada masyarakat dan petugas pembaca meter untuk menghindari kesalahan perhitungan tagihan dalam pembayaran air serta dalam pemberian solusi pihak Divisi Estate Manajemen tidak boleh berbelit belit dan segera memberikan kepastian atas masalah yang disampaikan oleh pelanggan. Kata Kunci : Keluhan Pelanggan, Pelayanan Keluhan, Prosedur Penyelesaian Keluhan
A Sectoral Development Model for MSMEs: Strategies for Sustainable Regional Empowerment Jaya, Pinto; Mashadi, Mashadi; Wibisono, Sandy
Jurnal Aplikasi Bisnis Kesatuan Vol. 5 No. 2 (2025): JABKES Edisi Agustus 2025
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v5i2.4099

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a central role in sustaining regional and local economies, yet they face persistent challenges such as limited access to finance, inadequate human capital, weak digital adoption, and fragmented market networks. These problems are particularly acute at the micro-regional scale, where infrastructure and institutional capacity are constrained. This study proposes a sectoral development model of MSMEs at regional and micro-regional levels as a strategy for sustainable economic empowerment. The model integrates four key elements: identification of local sectoral potentials, clustering of MSMEs based on sectoral strengths, integration of digital and green innovations, and multi-stakeholder collaboration. Data were drawn from literature review, secondary data, and a limited survey of 30 MSMEs in Java and Eastern Indonesia, complemented by a case study of the Jepara furniture cluster. Findings indicate that sectoral clustering enhances productivity, competitiveness, and resilience, while digital adoption and green practices contribute to long-term sustainability. The model has implications for policy design, financing schemes, and regional economic planning, and highlights the roles of government, academia, financial institutions, private actors, and communities. This research contributes a novel framework that bridges theory and practice, offering actionable insights for strengthening MSME resilience and aligning local economic development with the Sustainable Development Goals. Keywords: MSMEs, sectoral development, regional economy, micro-regional clusters, sustainable empowerment, digital transformation, green innovation
Tinjauan Atas Prosedur Penjualan Dan Penerimaan Kas Melalui Online Travel Agent (OTA) : Studi Kasus Pada Grand Ussu Hotel And Convention Andriani, Cindy; Pardede, Robert Pius; Suharmiati, Suharmiati; Nuraini, Airin
Jurnal Aplikasi Bisnis Kesatuan Vol. 5 No. 3 (2025): JABKES Edisi Desember 2025
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v5i3.1977

Abstract

Berbagai hotel mempunyai cara tersendiri untuk dikenal dan diketahui oleh tamu salah satunya yaitu dalam hal promosi bisa berupa, paket menginap, potongan harga atau diskon, dan promo mengenai fasilitas apa saja yang akan didapatkan oleh tamu selama menginap. Hotel bekerjasama dengan online travel agent yang dapat meningkatkan pendapatan hotel dengan cara mempromosikan hotel dan memberikan informasi seputar hotel. Hasil Penelitian menunjukan bahwa Grand Ussu Hotel and Convention telah  memelakukan prosedur penjualan melalui Online Travel Agent dengan memvalidasikan data tamu dengan melakukan perbandingan menggunakan Extranet, serta melakukan prosedur penerimaan kas masuk Adapun bagian yang terlibat dalam prosedur penerimaan kas yaitu Front Office, Night Audit, Income Audit dan Staff Accounting. Dokumen yang digunakan pada prosedur penerimaan kas yaitu Guest bill, Room Sales Recapitulation, dan Remittance of Fund.   Kata Kunci : Hotel, Online Travel Agent, Penjualan, Penerimaan Kas.
Tinjauan atas Pelaksanaan Pemungutan dan Penagihan Pajak Reklame di Kota Bogor Rahmah, Karenina; Sari, Ervina Indri; Nuraini, Airin
Jurnal Aplikasi Bisnis Kesatuan Vol. 5 No. 2 (2025): JABKES Edisi Agustus 2025
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v5i2.1951

Abstract

Menurut Undang-Undang Nomor 23 Tahun 2014, Sumber pendapatan daerah terdiri atas: Pendapatan Asli Daerah (PAD), pendapatan transfer, dan lain-lain pendapatan daerah yang sah. Pendapatan Asli Daerah (PAD) terdiri dari pajak daerah, retribusi daerah, hasil pengelolaan daerah yang dipisahkan, dan lain-lain pendapatan asli daerah yang sah. Pajak Reklame merupakan salah satu jenis pajak daerah yang kontribusinya cukup potensial bagi Pendapatan Asli Daerah. Badan Pendapatan Daerah memiliki kewenangan dalam memungut Pajak Daerah salah satunya adalah Pajak Reklame. Tujuan dilakukan peninjauan ini adalah untuk meninjau pelaksanaan pemungutan serta penagihan Pajak Reklame di Kota Bogor, dan meninjau hambatan dalam proses penagihan dan pemungutan Pajak Reklame di Kota Bogor. Berdasarkan hasil tinjauan, pelaksanaan pemungutan dan penagihan pajak reklame di Kota Bogor telah dilakukan sesuai dengan ketentuan yang berlaku yaitu Peraturan Daerah Kota Bogor No. 4 Tahun 2011 tentang Pajak Reklame. Hambatan yang dihadapi yaitu kesulitan menemui Wajib Pajak, domisili Wajib Pajak dan pihak ketiga yang tidak berada di Kota Bogor, serta jumlah personil tim pajak reklame yang terbatas. Bapenda Kota Bogor telah melakukan upaya dalam mengatasi hambatan proses pemungutan dan penagihan Pajak Reklame di Kota Bogor dengan melakukan tindakan penutupan serta ancaman tindakan pembongkaran reklame sebagai tindakan efektif dalam penagihan Pajak Reklame, bersikap proaktif dalam menghubungi wajib pajak, serta Bapenda Kota Bogor juga melakukan koordinasi dengan petugas perangkat daerah lainnya sebagai langkah dalam mengatasi hambatan yang dihadapi.
Implementasi Aplikasi Jamsostek Mobile Dalam Pengajuan Klaim Jaminan Hari Tua Pada BPJS Ketenagakerjaan Cabang Kota Bogor Afandi, Much; Muktiadji, Nusa; Rosita, Siti Ita; Rosa, Edy Safni
Jurnal Aplikasi Bisnis Kesatuan Vol. 5 No. 2 (2025): JABKES Edisi Agustus 2025
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v5i2.1955

Abstract

Implementation of Worker Insurance Application       _______161       Submitted OCTOBER 2024   Accepted JUNE 2025                                               JABKES   Jurnal Aplikasi Bisnis Kesatuan Vol. 5 No. 2, 2025 page. 161 - 178 IBI Kesatuan ISSN 2807 – 6036 DOI: 10.37641/jabkes.v5i2.41955   Old-age security provides guarantees to workers in the form of cash benefits paid periodically or in a lump sum to workers who are participants of the Old Age Security (JHT) program in accordance with the prevailing regulations. The system and procedures for claiming Old Age Security require participating workers to go through several stages of the claim process. Claims can be made either by visiting the branch office in person or via online media. The purpose of this final project discussion is to understand the claim system and procedures conducted directly or through the Jamsostek Mobile (JMO) application for workers who have become participants of the Old Age Security at BPJS Ketenagakerjaan, as well as to provide an overview of the calculation of the old-age security balance. The results of the discussion indicate that the system and procedures for claiming old-age security funds implemented by BPJS Ketenagakerjaan Branch Bogor City comply with the regulations of the Social Security Administering Body for Employment. The Jamsostek Mobile (JMO) application is used as a medium and one of the methods for claiming old-age security funds online. However, there are still application development issues that hinder participants who wish to claim their old-age security. As a result, participants must visit the nearest branch office for further processing. Regarding the calculation of the Old Age Security balance, the benefits are greater if claimed at an older age rather than at a younger age. This aligns with the purpose of the Old Age Security, which is meant for the participant's old age. The income from the development interest of the old-age security balance makes the benefits more substantial if claimed in old age, as the development interest will increase the participant's balance even if the participant no longer pays contributions.   Keywords : Old Age Security, Claim System and Procedures, BPJS Ketenagakerjaan, Jamsostek Mobile (JMO) Application
Analisis Pengaruh Perspektif Balanced Scorecard Terhadap Kinerja Perusahaan : Studi Kasus Pada Bank Konvensional Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023 Fahmie, Arief; Viva, Firsa Nur; Gendalasari, Gen Gen
Jurnal Aplikasi Bisnis Kesatuan Vol. 5 No. 2 (2025): JABKES Edisi Agustus 2025
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v5i2.3964

Abstract

Conventional banks are still the financial institutions that dominate banking nationally. This dominance is seen from all aspects, such as the number of assets, the number of customers, and the reach of services. Despite that, the number of bank developments has decreased in 2019-2023. The decrease in the number of banks indicates problems such as increasing competition in the banking industry. Thus, conventional banks can find solutions to overcome their problems by measuring company performance. Currently, many companies still use traditional measurements that focus on financial aspects. Therefore, measuring company performance must innovate in a modern way by implementing the Balanced Scorecard approach. This study aims to determine the effect of financial perspective, customer perspective, internal business process perspective, and learning and growth perspective on company performance in conventional banks listed on the Indonesia Stock Exchange for the period 2019-2023. This type of research uses quantitative descriptive. The data testing method in the study uses descriptives analysis and classical assumption tests consisting of normality tests, heteroscedasticity tests, multicollinearity tests, and autocorrelation tests. The data analysis method in this study is in the form of multiple linear regression analysis and hypothesis testing using several tests, including coefficient of determination (R²), T test, and F test. The results of the financial perspective test have a negative direction and have a significant effect on company performance in conventional banks listed on the Indonesia Stock Exchange for the period 2019-2023, while the results of the customer perspective, internal business process, learning and growth perspective have a negative direction and do not have a significant effect on company performance in conventional banks listed on the Indonesia Stock Exchange for the period 2019-2023. In addition, the results of the financial perspective test, customer perspective, internal business process perspective, learning and growth perspective simultaneously affect company performance in conventional banks listed on the Indonesia Stock Exchange for the period 2019-2023
Response Of Indonesian Government Bond Yield To The Volatility Of United States Government Bond Yield Hutabarat, Arnold Sultantio; Damanik, Darwin; Listari, Sinta
Jurnal Aplikasi Bisnis Kesatuan Vol. 5 No. 2 (2025): JABKES Edisi Agustus 2025
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v5i2.4033

Abstract

This study was conducted to investigate the extent to which the Indonesian exchange rate, inflation, and government bond yields affect the volatility of US government bond yields. Using quantitative inferential methods, this study attempts to analyze the causal relationship between the independent and dependent variables. The data used are derived from secondary sources, namely data on the Rupiah exchange rate, Indonesian inflation, historical data on Indonesian Government Securities (SUN), and US Treasury Notes, covering the period from 2015 to 2024. The data collection process was carried out through documentation techniques, ensuring the validity and reliability of the information obtained. In the analysis stage, the data were processed using E-Views statistical analysis, which involved a series of tests. These included descriptive statistical tests to provide an overview of the data, classical assumption tests to ensure the statistical model met the requirements, and hypothesis tests to verify initial assumptions. Based on the comprehensive analysis, the findings of this study consistently indicate that inflation has a positive and significant effect on the volatility of US bond yields. However, the Rupiah exchange rate and Indonesian bond yields did not have a significant effect on the volatility of US bond yields. Keywords: Bond Yields; Volatility; Indonesia Government Bond; United States Government Bond.
Pengaruh Kualitas Produk Dan Citra Merek Terhadap Minat Beli Konsumen Pada Dunkin Donuts Di Kota Bogor Soedargo, Bayu Prasetyo; Nabillah, Aulia
Jurnal Aplikasi Bisnis Kesatuan Vol. 5 No. 3 (2025): JABKES Edisi Desember 2025
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v5i3.3266

Abstract

ABSTRACT This study aims to 1) To find out whether Product Quality has an effect on Purchase Intention at Dunkin Donuts, 2) To Know Whether Brand Image has an effect on Purchase Intention at Dunkin Donuts, and 3) To find out whether Product Quality and Brand Image have an effect simultaneously on Interest Buy at Dunkin Donuts, especially for people in Bogor City. The number of samples used was 150 respondents using the formula hair et al. The data used is primary data derived from respondents' answers. Obtaining questionnaire data is 150 respondents with data processing using the Statistical Package For the Social Sciences (SPSS) with the Multiple Linear Regression Analysis method. From the results of this study, the following data were obtained: (1) Product Quality has a positive and significant influence on Consumer Purchase Interest at Dunkin Donuts, (2) Brand Image does not have a positive and significant influence on Consumer Purchase Interest at Dunkin Donuts, and (3) Product Quality and Brand Image simultaneously have a positive and significant effect on Consumer Purchase Interest at Dunkin Donuts. Keywords : Product Quality, Brand Image, Purchase Intention

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