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May Roni,
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mayroni@fisip.unila.ac.id
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Fakultas Ilmu Sosial Dan Ilmu Politik Universitas Lampung Gd B, Bandar Lampung Kode Pos : 35141 e mail : jkb@fisip.unila.ac.id Web : https://admbisnis.fisip.unila.ac.id/
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INDONESIA
Jurnal Kompetitif Bisnis
Published by Universitas Lampung
ISSN : -     EISSN : 27757781     DOI : https://doi.org/10.0120/ss
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Kompetitif bisnis adalah jurnal kajian bisnis yang diterbitkan dua kali dalam setahun (Maret dan November) oleh Administrasi Bisnis-FISIP Universitas Lampung. Topik artikel yang diterbitkan adalah penelitian teoritis dan empiris yang berfokus pada studi tentang bisnis Topik artikel: Keuangan, Pemasaran, Sistem informasi, perilaku organisasi dan sumber daya manusia, manajemen strategis, tanggung jawab sosial perusahaan, kewirausahaan, bisnis kreatif dan inovasi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Pemasaran
Articles 12 Documents
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Search results for , issue "Vol. 1 No. 1 (2023): Jurnal Kompetitif Bisnis" : 12 Documents clear
Pengaruh Dewan Komisaris Independen, Komite Audit, Ukuran Perusahaan Dan Profitabilitas Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2016-2020 Hanifah, Nur; Damayanti, Damayanti; Harori, M. Iqbal
Jurnal Kompetitif Bisnis Vol. 1 No. 1 (2023): Jurnal Kompetitif Bisnis
Publisher : Jurusan Administrasi Bisnis, FISIP, Universitas Lampung

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Abstract

ABSTRACT : The purpose of this study was to determine the effect of the independent variables, namely the independent board of commissioners, audit committee, firm size and profitability on the dependent variable, namely corporate tax avoidance. Sampling used purposive sampling method, and obtained 10 sample companies from a population of 26 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2016-2020 period. The analytical method used is panel data regression analysis which is processed using the e-views 9 program. The results of this study indicate that partially independent board of commissioners/variables, company size and profitability have a significant effect on the avoidance of tax. While the audit committee has no significant effect on tax avoidance. The results showed that simultaneously independent board of commissioners, audit committee, firm size and profitability had a significant effect on tax avoidance. Keywords: Independent Board of Commissioners, Audit Committee, Company Size, Profitability and Tax Avoidance
ANALISIS KELAYAKAN USAHA HOME INDUSTRY TEMPE DIMASA PANDEMI COVID-19 DI KELURAHAN SAWAH BREBES (Studi Kasus Pada Home Industry Tempe Bapak M.Sanif) Sandi, Kurnia; Damayanti, Damayanti; Destalia, Mediya
Jurnal Kompetitif Bisnis Vol. 1 No. 1 (2023): Jurnal Kompetitif Bisnis
Publisher : Jurusan Administrasi Bisnis, FISIP, Universitas Lampung

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ABSTRACT The purpose of this study was to determine and analyze the financial and non-financial viability of Mr. M. Sanif's tempe home industry during the COVID-19 pandemic. This was a descriptive study that employed a qualitative approach. Observation, interviewing, and documentation were used for data collection. The results show that the financial aspect has a total production cost of Rp. 235.873.000 with a net profit of Rp. 167.327.000. On a non�financial level, it operates without a business license; marketing is conducted in the SMEP market through direct sales to consumers; environmental concerns regarding liquid waste management are addressed through the construction of water channels; and solid waste is used as animal feed. On a technical level, the production location is close to the location of theraw materials and sales, themanagement and human resources management divisions have two employees, and regarding social and economic aspects,this industry gives benefit by employingpeople of the surrounding community. The BEP price of rectangular tempe is Rp. 964 with a BEP quantity of 231 pieces, the BEP price of long tempe is Rp. 963 with a BEP quantity of 212 pieces, the R/C Ratio is 1.71, the B/C Ratio is 0.71, the ROI is 65%, the NPV is Rp 534.261.783 and the PI is 3,07%. Thus, the value obtained exceeds the standard eligibility criteria, indicating that Mr. M. Sanif's tempe home industry is feasible. Keywords: Feasibility
KEPUTUSAN MAHASISWA DALAM MELAKUKAN PEMBELIAN MELALUI APLIKASI SHOPEE Wandita, Fransiska Helen; Wardianto, K Bagus; Nugeraha, Prasetya
Jurnal Kompetitif Bisnis Vol. 1 No. 1 (2023): Jurnal Kompetitif Bisnis
Publisher : Jurusan Administrasi Bisnis, FISIP, Universitas Lampung

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Abstract

Digitalization in business creates a new paradigm in the buying decision process. Consumer decisions are no longer limited to product quality and price as described by Tjiptono (2008). The online consumer purchasing decision model for students in this study is strongly influenced by sales promotion, online customer reviews, and customer trust where when this variable forms the level of determination it reaches 68. This study was conducted on 100 student respondents using the Shopee application which was taken using the purposive sampling method. based on the number of purchases in a month and has an income of less than 2 million rupiah. The results of this study explain that the online purchase stage is carried out when the respondent has reviewed and compared the promotions available in the marketplace. Then the final stage is to rank the available product options based on the highest level of confidence.
PRICE EARNING RATIO, PRICE CASH FLOW RATIO, PRICE SALES RATIO DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM (STUDI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2017-2020) Prayoga, Dany; Suripto, Suripto; Harori, M Iqbal
Jurnal Kompetitif Bisnis Vol. 1 No. 1 (2023): Jurnal Kompetitif Bisnis
Publisher : Jurusan Administrasi Bisnis, FISIP, Universitas Lampung

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This study aims to determine the effect of Price Earning Ratio, Price Cash Flor Ratio, Price Sales Ratio and Company Size on Stock Returns in Banking Companies listed on the IDX. The data in this study is secondary data which includes stock price data, earnings per share, operating cash flow, number of outstanding shares, cash flow per share, asset sales, total assets and stock prices of 9 banking companies listed on the IDX for the 2017-2020 period. . The sample in this study amounted to 47 samples taken using purposive sampling technique. In this study, the data were analyzed using multiple regression with the results showing that simultaneously Price Earning Ratio, Price Cash Flow Ratio, Price Sales Ratio and Company Size had a significant effect on Stock Return with an R Square value of 27.7%. Meanwhile, partially shows that the variable Price Earning Ratio, Price Sales Ratio and Company Size does not have a significant effect and for the variable Price Cash Flow Ratio has a significant effect on Stock Return.
FAKTOR YANG MEMPENGARUHI KEPUTUSAN PEMBELIAN PADA PENGGUNA MARKETPLACE DI BANDAR LAMPUNG Candra, Dwi; Wardianto, K Bagus; Nugeraha, Prasetya
Jurnal Kompetitif Bisnis Vol. 1 No. 1 (2023): Jurnal Kompetitif Bisnis
Publisher : Jurusan Administrasi Bisnis, FISIP, Universitas Lampung

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Abstract

This study aims to determine the effects of price perception, sales promotion, product quality, and product reviews on purchasing decisions in the marketplace. The explanatory research was used as the research type through a quantitative approach. The sampling technique used purposive sampling with a total sample of 100 respondents. The data were obtained from questionnaires using Likert scale. Data analysis techniques of this study used descriptive analysis and multiple linear regression analysis through SPSS 25. Based on the results of the study showed that there is a partially variable perception of price, sales promotion, product quality, and product reviews on purchasing decisions. Furthermore, simultaneously price perception, sales promotion, product quality, and product reviews also have a significant effect on purchasing decisions in the marketplace. Then, the R2 test research showed that 44,4% of purchasing decisions were affected by pric perception, sales promotion, product quality, and product reviews, and the remaining of 55,6% purchasing decisions were influenced by other variables. Key Words : Price Perception, Sales Promotion, Product Quality, Product Reviews, Purchase Decision
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PEMBELIAN DI TOKO MM 46 WAY JEPARA LAMPUNG TIMUR Yanti, Dian Apri; Efendi, Nur; Djausal, Gita Paramita
Jurnal Kompetitif Bisnis Vol. 1 No. 1 (2023): Jurnal Kompetitif Bisnis
Publisher : Jurusan Administrasi Bisnis, FISIP, Universitas Lampung

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The retail business is a business that is growing rapidly and shifting traditional markets. This opportunity provides an opportunity for those who want to open a retail business. This study aims to determine the factors that influence purchasing decisions at the MM 46 Way Jepara store. This type of research is exploratory research using a quantitative approach. The sampling technique uses an accidental sampling technique and uses a non-probability sample method with a total sample of 100 MM Shop consumers. The data analysis used was multiple linear regression analysis with the SPSS 26.0 application tool. The results show that partially the price and product variety variables have a significant influence on purchasing decisions, while the location variable has no significant effect on purchasing decisions. While the simultaneous results of location, price, and product variety together have a significant influence on consumer purchasing decisions at the MM 46 Way Jepara Store, East Lampung.
EFEKTIVITAS PELAYANAN PRIMA TERHADAP KEPUASAN PELANGGAN (STUDI KASUS PT. PELABUHAN INDONESIA II (PERSERO) CABANG PANJANG ) Yani, Tri Evita; Agung, Maulana
Jurnal Kompetitif Bisnis Vol. 1 No. 1 (2023): Jurnal Kompetitif Bisnis
Publisher : Jurusan Administrasi Bisnis, FISIP, Universitas Lampung

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Panjang in creating service excellence This study uses qualitative research methods that aim to determine the strategy of PT. Pelabuhan Indonesia II (Persero) Panjang Branch in creating service excellence which in its implementation is assisted by the Public Relations & Customer Service working group in the Panjang port commercial division. Data collection methods used are interviews, observations, and documentation studies. The results of this study found that Port of Panjang is actively launching a variety of customer-focused and customer-oriented programs. Some of the programs implemented to support this are through technology- based services, namely port digitization. The company continues to strive to improve its performance in order to maintain and improve its existence by implementing excellent service that is good and in accordance with company standards so as to create customer satisfaction.
PENGELOLAAN KEUANGAN (FINANCIAL MANAGEMENT) BERDASARKAN ANALISIS STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP): (STUDI KASUS PADA KOPI SUWAY LAMPUNG) Istiqamah, Indah; Destalia, Mediya
Jurnal Kompetitif Bisnis Vol. 1 No. 1 (2023): Jurnal Kompetitif Bisnis
Publisher : Jurusan Administrasi Bisnis, FISIP, Universitas Lampung

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This study aims to find out descriptive findings regarding financial management, especially cash flow at Kopi Suway Lampung based on an analysis of the application of financial reports in accordance with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). Data collection methods used in this study wereinterviews, observation and documentation. The results of the study show that Kopi Suway has not carried out financial management on cash flow and Kopi Suway has also not prepared financial reports in accordance with SAK ETAP. The obstacle faced in the preparation of financial reports is the lack of human resources owned by Kopi Suway and the lack of a clear division of labor, especially in specific financial records. In addition, Kopi Suway has not yet digitized the financial recording process. In Kopi Suway's operational activities, it has no debts and receivables, so what can be done is to reduce the inventory age to increase cash flow. This also aims to obtain optimal income and in accordance with the targets set by the owner of Kopi Suway.
EFEKTIVITAS PERSONAL SELLING DALAM PENJUALAN ALAT KESEHATAN DAN LABORATORIUM PASCA PANDEMI COVID-19 PT MANDIKA ATUS GRATIA BENGKULU Oktarena, Amalia; Efendi, Nur
Jurnal Kompetitif Bisnis Vol. 1 No. 1 (2023): Jurnal Kompetitif Bisnis
Publisher : Jurusan Administrasi Bisnis, FISIP, Universitas Lampung

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This study aims to determine and analyze the effectiveness of personal selling in the sale of medical and laboratory equipment at PT Mandika Atus Gratia Bengkulu. The type of research used is descriptive research with a qualitative approach. Informants in this study came from the company's internal and external parties. The technique of collecting data in this research is through in-depth interviews, literature study, observation and documentation. The data analysis technique used is interactive data analysis. The data validity technique in this study used source triangulation. The results of this study indicate that PT Mandika Atus Gratia in carrying out personal selling has 5 phase, namely approach, presentation, overcoming objections, closing sales, and follow-up/maintence. The implementation of personal selling of PT Mandika Atus Gratia has been carried out in accordance with these phase. Based on the effectiveness measurement determined by the company, the personal selling of PT Mandika Atus Gratia can be declared effective because product information is conveyed quite well, in line with the increase in sales every year reaching >50% but still with fluctuations every month. Keywords: Effectiveness, Personal Selling, Sales, Promotion, Health Equipment
FAKTOR-FAKTOR KEPUTUSAN PEMBELIAN KERIPIK PISANG ASKHA JAYA Karinina, Annisa; Bakti, Dadang Karya; Subagja, Ghia
Jurnal Kompetitif Bisnis Vol. 1 No. 1 (2023): Jurnal Kompetitif Bisnis
Publisher : Jurusan Administrasi Bisnis, FISIP, Universitas Lampung

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The purpose of this study was to determine the factors of the decision to buy Askha Jaya banana chips. The method used in this study is a descriptive method with a qualitative approach. The result of this study is that banana chips in Lampung are so identical to Askha Jaya and become the most preferred product for consumers because of the distinctive taste that distinguishes it from other brands so that there are 5 factors formed after the interview. The first factor is the product attribute factor related to the taste of Askha Jaya banana chips which has characteristics in the seasoning, affordable prices, a comfortable place with a storefront arrangement that is pleasing to the eye and a large parking lot, and packaging that is various and safe to take to distant places. Cultural factors consisting of consumers who come to male-dominant stores, as well as the widely known brand name Askha Jaya so that it becomes a reason for consumers to return to shopping for banana chips there every time they come to Lampung, social factors are a social interaction of an Askha Jaya consumer who is able to influence others to choose Askha Jaya banana chips, Personal factors include consumer lifestyles that follow trends, social status which is a demand to be more prestigious, jobs and economic situations that support consumers to be able to maintain their loyalty to Askha Jaya banana chips, and personality and self-concept that greatly influence, psychological factors that are a learning process for consumers, therefore the arrival of consumers to Askha Jaya stores certainly has its own purpose that can provide benefits for those consumers or those around them.

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