cover
Contact Name
Yulia Nurendah
Contact Email
lia_niceone@yahoo.com
Phone
+622518337733
Journal Mail Official
redaksi.jabkes@gmail.com
Editorial Address
Kampus Institut Bisnis dan Informatika Kesatuan Jalan Ranggagading No. 1 Kampung Gudang, Bogor Tengah Bogor 16123
Location
Kota bogor,
Jawa barat
INDONESIA
Jurnal Aplikasi Bisnis Kesatuan
ISSN : 28076036     EISSN : 28076036     DOI : https://doi.org/10.37641/jabkes
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.
Articles 254 Documents
The Effect Of Sales Promotion, Prices, And Cash On Delivey Payment Methods On Buying Interest In The Shopee Application, A Case Study Of The Bogor Community Lina, Lina; Pratomo, Anton Widio
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.v5i3.4502

Abstract

The rapid progress of technology in the current era of globalization provides many important benefits for society, because it can help carry out various activities for people's lives, for example by having access to knowledge networks. Many advances and creative innovations have emerged from the presence of Intel network access, especially electronic commerce. E-Commerce is any business activity or exchange carried out using electronic media, including advertising, purchasing and payments (transactions). This research aims to determine the influence of sales promotion (X1), price (X2), and COD payment method (X3) partially and simultaneously on consumer buying interest (Y) in the Shopee application in the Bogor community. The results of this research showed that the influence of sales promotion (X1) on buying interest (Y) was obtained by a calculated t of 1.571 which was smaller than the t-table of 1.986 and a significant value of 0.120 > 0.05. So, H1 is rejected, H0 is accepted, where the second research hypothesis is accepted, which means there is no significant influence, the influence of Price (X2) on Purchase Interest (Y) is obtained by a calculated t of 5,330 which is greater than the t-table of 1.986 and a significant value of 0.000 < 0, 05. So, H2 is accepted, H0 is rejected, where the second research hypothesis is accepted, which means that there is a significant influence between Price (X2) on Purchase Intention (Y), the influence of the COD Payment Method (X3) on Purchase Intention s(Y) obtained t calculated at 0.031 smaller from the t-table 1.986 and a significant value of 0.975 > 0.05. Thus, H3 is rejected. H0 is accepted, where the second research hypothesis is accepted, which means there is no significant effect. And based on the table above, the output of the F test results shows that the significant value for the influence of X1, So it can be concluded that H3 is accepted, which means there is a simultaneous influence of X1, X2 and Simultaneously, sales promotions, prices and COD payment methods have a significant effect on purchasing interest. Keywords: Sales Promotion, Price, COD Payment Method, Purchase Interest, Shopee Application
Penerapan Digitalisasi Transaksi Melalui Mesin TCR Untuk Nasabah BNI Kantor Cabang Jakarta Kota Risda Dewi Amanda; Edy Safni Rosa; Wadudi Wibowo; Wimpi Srihandoko
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.v5i3.2694

Abstract

PT Bank Negara Indonesia (Persero), Tbk. BNI was designated "Bank Negara Indonesia 1946," and its status changed to a State-Owned Commercial Bank. PT Bank BNI is a general banking company. Many in-person transactions at PT Bank BNI result in long queues, leading to customer dissatisfaction with the fast service process. TCR machines are one of the money counting machines provided by the head office as an aid to tellers and to help customers conduct more digital transactions. TCR machines significantly assist customers in depositing and withdrawing money. Currently, TCR machines are increasingly found at BNI branch offices and outlets. To calculate the number of transactions using TCR machines, the author used the difference in usage from the beginning to the last three months, observing the average amount of money deposited into the TCR machine vault. To determine how many customers have made the shift to digital, the author used a quarterly data collection method to determine the increase in daily customer transactions. The results of this calculation will then be used as a value for PT. BNI Bank is improving its facilities and infrastructure so customers can conduct more transactions themselves without having to queue at the teller. Keywords: Transaction Digitalization, TCR (Teller Cash Recycler) Machines
Prosedur Pembelian Rumah Secara Tunai Dan Kredit: Studi kasus pada PT Graha Andrasentra Propertindo Tbk Sinta Listari; Annisah Al Apriadi; Sri Mulyati; Soei Khim; Wadudi Wibowo
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.v5i3.2701

Abstract

PT Graha Andrasentra Propertindo Tbk adalah perusahaan yang bergerak dalam bidang pembangunan, perdagangan dan jasa yang berhubungan dengan real estate, properti dan pengelolaan taman hiburan/rekreasi. Portofolio properti PT Graha Andrasentra Propertindo Tbk adalah Bogor Nirwana Residence (BNR), yang merupakan kompleks perumahan dan perniagaan terpadu yang berlokasi di Kota Bogor. Maksud dan Tujuan dari pengamatan ini adalah untuk mengetahui prosedur pembelian rumah secara tunai dan kredit yang diterapkan di PT Graha Andrasentra Propertindo Tbk, mengetahui kendala-kendala yang terjadi pada saat pembelian rumah, serta mengetahui solusi atau upaya yang dilakukan PT Graha Andrasentra Propertindo dalam menghadapi kendala-kendala tersebut. Hasil dari pengamatan yang dilakukan penulis dapat disampaikan bahwa dalam Proses pembelian tunai perumahan Bogor Nirwana Residence Pada PT Graha Andrasentra Propertindo Tbk ada dua cara, yaitu tunai dan kredit. Pembelian rumah secara tunai yang diterapkan PT Graha Andrasentra Propertindo Tbk juga terdiri dari dua cara, yaitu: tunai keras dengan jangka waktu pelunasan maksimal 3 bulan dan tunai bertahap dengan jangka waktu pelunasan maksimal 3 tahun. Untuk pembelian rumah secara kredit dalam penerapan pembayaran PT Graha Andrasentra Propertindo Tbk melibatkan pihak bank melalui program kredit Pemilikan Rumah (KPR). Pada metode KPR, bank yang membayar pelunasan rumah kepada pengembang. PT Graha Andrasentra Propertindo Tbk telah menjalankan prosedur penjualan rumah kepada konsumen dengan baik, meskipun dalam pelaksanaannya masih terdapat kendala-kendala atau hambatan yang terjadi ketika proses pembelian rumah, namun perusahaan telah membekali diri dengan berbagai solusi atau jalan keluar agar aktivitas pembelian rumah dapat berjalan dengan lancar. Kata Kunci: Pembelian tunai, pembelian kredit, KPR.
Digital Marketing Capability and SME Marketing Performance: A Structural Equation Modeling Approach in Emerging Markets Pinto Jaya; Mashadi Mashadi; Adil Fadillah; Ade Yusdira
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.v5i3.5184

Abstract

The rapid digitalization of business activities has fundamentally transformed marketing practices among Small and Medium Enterprises (SMEs). While many SMEs have adopted digital platforms, inconsistent performance outcomes suggest that technology adoption alone is insufficient to ensure competitiveness. This study aims to examine the structural relationships among Digital Marketing Capability, Market Orientation, Customer Engagement, and Marketing Performance within SMEs. Drawing upon the Resource Based View and Dynamic Capability Theory, this research proposes that strategic capabilities influence marketing outcomes both directly and indirectly through relational mechanisms. A quantitative cross-sectional survey was conducted involving 250 SME owners and managers in the culinary and fashion sectors in East Java, Indonesia. Data were analyzed using covariance-based Structural Equation Modeling. The findings reveal that Digital Marketing Capability and Market Orientation significantly influence Customer Engagement and Marketing Performance. Furthermore, Customer Engagement partially mediates the relationship between strategic capabilities and performance outcomes. The results highlight that sustainable SME marketing performance depends not merely on digital adoption, but on the development of structured digital competencies and customer-oriented culture. This study contributes to marketing literature by integrating capability, engagement, and performance constructs within a unified SEM framework in an emerging market context. Practically, the findings provide guidance for SME managers and policymakers in designing capability-based digital development strategies.
Implementasi Peraturan Perpajakan Dalam Reimbursement PPN Dalam Kondisi Pandemi Covid-19: Studi Kasus Pada Kangean Energy Indonesia Ltd. Rini Syarif; Firni Oktaviani; Rizal Riyadi
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.v5i3.2113

Abstract

      Value Added Tax (VAT) is a form of tax levied in Indonesia and levied from every transaction of trade, sale, and purchase of goods and there are local services available for personal remuneration, corporate payers, and administrations. Declaration of Value Added Tax (VAT) is made using the Regular Notification Letter (SPT-Time VAT) instead of the Annual Value Increase Retirement Submission due to its accumulative nature by depositing to the bank using the SSP (Surat Setoran Pajak). Indonesian contractors are exempt from indirect taxes including land and building taxes (UN), value added tax (VAT), sales taxes, import tariffs, remuneration, and regional charges other than direct taxes such as income tax (PPh) and interest tax on profits and royalty (PBDR). Kangean Energy Indonesia Ltd. is required to submit a letter of request for reimbursement of PPN in the form of a softcopy of documents for SSP transactions in which the SSP recognized only the first submission and for Non SSP should be coordinated with the verifier in advance which then the request for VAT reimburse is submitted to SKK Migas for the amount of VAT placed in a particular bank/post to the state cash.Through one letter containing a statement of the CCS (Contract Contractor Cooperation) in which such submission can only be made at most 2 (two) weeks once in a month and supported by the documents required at the time of submission.In the system of demand refund (reimbursement) VAT in the condition of Covid-19 pandemic in Kangean Energy Indonesia Ltd. is regulated in accordance with the Regulation of the Minister of Finance No.119/PMK.02/2019.   Keywords: value added tax, reimbursement.
Determinan Harga Saham Subsektor Makanan Dan Minuman: Peran Debt To Equity Ratio, Return On Equity, Dan Dividend Payout Ratio Heri Sastra; Cindy Fransisca
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.v5i3.3620

Abstract

This study examines the effects of Debt to Equity Ratio (DER), Return on Equity (ROE), and Dividend Payout Ratio (DPR) on stock prices among food and beverage companies listed on the Indonesia Stock Exchange. The issue is important because stock price reflects market valuation and serves as a key signal for investors in assessing investment prospects and risks. The study applies a quantitative approach using secondary data from financial statements and closing stock prices of 10 companies during 2017–2021, resulting in 50 firm-year observations. The data are analyzed using multiple linear regression after classical assumption tests. The findings indicate that DER, ROE, and DPR jointly have a significant effect on stock prices. Partially, ROE has a positive and significant effect, whereas DER and DPR have positive but insignificant effects. The adjusted R square of 38.2% indicates that the three financial variables explain a meaningful proportion of stock price variation, while the remaining variation is attributable to other factors beyond the model. The study highlights that equity-based profitability is the strongest fundamental signal for investors in the food and beverage subsector, while leverage and dividend policy are not yet dominant determinants of stock prices. Keywords: Debt to Equity Ratio, Return on Equity, Dividend Payout Ratio, stock price, food and beverage.
Pengaruh Logo, Color Palette Dan Desain Feeds Instagram Terhadap Brand Awareness: Studi Empiris Pelanggan Fomo Vapestore Bogor MD. Yuwansyah; Anton Widio Pratomo; Sri Mulyati
Jurnal Aplikasi Bisnis Kesatuan Vol. 6 No. 1 (2026): JABKES Edisi April 2026
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v6i1.5273

Abstract

Fomo Vapestore is a retail business engaged in the sale of vape products and accessories, located in Bogor. In response to increasing business competition, Fomo Vapestore utilizes visual elements such as logo, color palette, and Instagram feed design to build brand identity and enhance brand awareness. The purpose of this study is to examine the effect of logo, color palette, and Instagram feed design on consumer brand awareness. This study employs a quantitative approach with a descriptive-associative method. Data were collected through questionnaires distributed to 180 respondents using purposive sampling. The data were analyzed using SmartPLS 4.0. The results show that all three independent variables have a positive and significant effect on brand awareness. The coefficient values for each variable are as follows: logo (0.308), color palette (0.454), and Instagram feed design (0.162), with significance values below 0.05. The model’s R-square value is 0.744, indicating that 74.4% of the variation in brand awareness can be explained by the three variables. These findings indicate that well-designed visual elements such as logos, color palettes, and Instagram feed designs can effectively increase consumer brand awareness of Fomo Vapestore. Therefore, the consistent use of visual identity is highly recommended in digital marketing strategies.  
Pengaruh Rasio Keuangan Terhadap Nilai Perusahaan pada Perusahaan Sektor Otomotif yang Terdaftar di Bursa Efek Indonesia Periode 2019–2023 Heri Sastra; A. Taufik Nur Saleh; Rini Syarif
Jurnal Aplikasi Bisnis Kesatuan Vol. 6 No. 1 (2026): JABKES Edisi April 2026
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v6i1.5532

Abstract

Price to book value is an indicator that investors consider before making an investment, and many investors see good companies as having a high price to book value. The purpose of this research is to test and determine whether there is an influence of the current ratio, debt to asset ratio, return on equity, and total asset turnover on the price to book value of automotive companies listed on the Indonesia Stock Exchange for the period 2019-2023. This study consists of 10 companies selected using the purposive sampling technique from 20 companies in the automotive sector over a 5-year period. The data testing method in this study uses classical assumption tests, and for the data analysis method, it uses panel data regression analysis with the help of the E-Views 13 application. The results of this study show that the current ratio has no effect on the price to book value, the debt to asset ratio has no effect on the price to book value, return on equity has a positive effect on the price to book value, and total asset turnover has no effect on the price to book value.While the current ratio, debt to asset ratio, return on equity, and total asset turnover together have no effect on price to book value. Keywords: Current Ratio, Debt to Asset Ratio, Return on Equity, Total Aset Turnover, Price to Book Value.
Sustainability Accounting and Investment Decision: A Systematic Literature Review Diva Bestiaulia; Aang Munawar; Tri Marlina; Arief Fahmie
Jurnal Aplikasi Bisnis Kesatuan Vol. 6 No. 1 (2026): JABKES Edisi April 2026
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v6i1.3619

Abstract

This study conducts a comprehensive systematic literature review (SLR) to examine the relationship between sustainability accounting and investment decision-making. Amid growing global attention to environmental, social, and governance (ESG) issues, the relevance of sustainability accounting in shaping investment practices has intensified. By synthesizing scholarly publications from 1990 to 2025, the review identifies prevailing themes, theoretical perspectives, and methodological patterns. The findings reveal a significant rise in research interest post-2015 and underscore the interdisciplinary nature of the field, spanning business, environmental science, and economics. Despite substantial progress, challenges persist in standardizing sustainability disclosures, addressing regional imbalances, and integrating technological innovations. The study concludes with managerial implications and proposes future research directions to better align sustainability reporting with investment decision-making imperatives. Keywords: sustainability accounting, investment decision, ESG, systematic literature review, sustainability disclosure, sustainable finance.
Pengaruh Rebranding Dan Customer Service Brand Kosmetik Marcks Terhadap Loyalitas Dan Kepuasan Konsumen Di Kota Jakarta Gen Gen Gendalasari; Anggita Pramesti; Marwan Effendy; Neni Nurisnaini
Jurnal Aplikasi Bisnis Kesatuan Vol. 6 No. 1 (2026): JABKES Edisi April 2026
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v6i1.4023

Abstract

This research examines the influence of rebranding and customer service on consumer loyalty and satisfaction toward the Marcks cosmetic brand in Jakarta. As Indonesia’s beauty industry continues to grow rapidly, local brands like Marcks are challenged to remain competitive through strategic brand renewal and service improvements. Using a quantitative method with 200 respondents and data analysis via SmartPLS 4.0, the study finds that both rebranding and customer service significantly and positively affect consumer loyalty and satisfaction. These results highlight the importance of integrated marketing efforts in enhancing consumer trust and maintaining long-term relationships. The study offers strategic insights for companies aiming to sustain relevance and strengthen consumer engagement in a dynamic market.