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KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Published by UNIVERSITAS KALBIS
ISSN : 23386088     EISSN : 29881676     DOI : https://doi.org/10.53008
Core Subject : Economy, Science, Social, Engineering,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences
KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua artikel yang dikirimkan harus merupakan artikel asli, hasil penelitian yang sebelumnya tidak pernah dipublikasikan, eksperimental atau teoritis, dan akan ditinjau oleh reviewer. Artikel yang dikirimkan ke jurnal harus memenuhi kriteria ini dan tidak boleh sedang dipertimbangkan untuk publikasi di tempat lain. Naskah harus mengikuti gaya jurnal dan dapat ditelaah dan diedit.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Menejemen Teknologi dan Inovasi
Articles 663 Documents
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Pengaruh Kompensasi, Motivasi, Kinerja, dan Budaya Perusahaan Terhadap Turnover Karyawan PT Solid Gold Berjangka Asya Astie Anggi Anie; Cikal Nur Padila; Salsabilah Risangayu; Fadhilla Prasastya Khansa
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 2 (2023): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to determine the effect of compensation, motivation, performance, and corporate culture on employee turnover at PT Solid Gold Berjangka. This study uses a quantitative method with a sampling technique that is random sampling technique to employees of PT Solid Gold Futures. The research instrument is using a questionnaire. Based on the distribution of questionnaires, the total respondents obtained are as many as 102 respondents. The results of the respondents were analyzed with validity tests, reliability tests, classical assumption tests, and hypothesis testing using the SPSS 26 program. has an effect on employee turnover, performance has an effect on employee turnover, and Corporate Culture has an effect on employee turnover.
Pengaruh CAR, LDR, Ukuran Dewan Komisaris Independen, dan Ukuran Dewan Direksi Terhadap Kinerja Bank Umum Ika Centika; Diyan Lestari
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 1 (2023): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This research aims to analyze the effect of capital adequacy ratio, loan to deposit ratio, board of independence commissioners’ size, and board of directors’ size on the performance of conventional commercial banks in Indonesia. Performance of conventional commercial banks is proxied by net interest margin. Purposive sampling technique is used as a sample technique. Researcher determined 48 conventional commercial banks has fulfilled the sample criteria for data analysis in this research. This research uses panel data regression with fixed effect model approach to analyze the data. The results show that CAR, LDR, and board of independence commissioners’ size affect the bank performance. While board of directors’ size has no effect on bank performance. Variable CAR, LDR, board of independence commissioners’ size, and board of directors’ size represent of bank performance by 77.18%.
Pengaruh Thin Capitalization, Transfer Pricing, dan Manajemen Laba Terhadap Agresivitas Pajak Fransiska Desy Trisnawati; Kenny Ardillah
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 4 (2023): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisiana.v9i4.953

Abstract

The effect of thin capitalization, transfer pricing, and earnings management towards tax aggressiveness. The purpose of this research is to determine the effect of thin capitalization, transfer pricing, and earning management on tax aggressiveness. The population in this study are all manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2016-2020. The number of research samples obtained by 39 companies using purposive sampling technique, in order to obtain 195 observational data. This research uses multiple linear regression method. The research results show that thin capitalization has a positive effect on tax aggressiveness. Transfer pricing and earnings management have no effect on tax aggressiveness.
Pembangunan Sistem Inventory Berbasis Website pada Toko Lancar Abadi Nathanael Immanuel; Mira Ziveria
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 4 (2023): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisiana.v9i4.955

Abstract

In this research. Researchers will take a problem still experienced by many entrepreneurs who are just starting or have been running for a long time. An inventory system sometimes it is often underestimated by entrepreneurs, In addition to functioning to see a list of stock items, The inventory system can also be used as a notification if the stock of an item will run out or less than the amount already determined, The researchers will analyze what kind of inventory system is in accordance by the needs of the lancar abadi store. The goal expected by the research is to be able to assist the store in managing data . The final result of this research is an inventory system can manage the data of lancar abadi
Pengaruh Penerapan E-Filling, Tingkat Pemahaman Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus pada KPP Pratama Cakung) Stella Oktaviani; Florencia Irena Lawita
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 1 (2023): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

E-Filling Implementation, Tax is one of the largest state revenues. To achieve the target of state revenue from taxation, the Director General of Taxes takes steps in the context of sustainable tax reform, including tax reform in the policy sector and reform in tax administration. So that tax reform creates a healthy and competitive taxation system in encouraging taxpayers to fulfill their rights and tax obligations. This study discusses the effect of moral obligation, taxpayer environment, religiosity and tax modernization on individual taxpayer compliance behavior at KPP Pratama Cakung. The sampling technique used is Accidental Sampling and data obtained as many as 100 respondents from individual taxpayer compliance atKPP Pratama Cakung. Data analysis techniques and Hypothesis testing to test each variable was carried out by descriptive statistical tests, validity tests, reliability tests, classical assumption tests, multiple regression analysis tests, F tests and t tests using the SPSS 25 program. Based on the tests that have been carried out, it can be concluded that E-Filling Implementation, Taxpayer Understanding and Taxpayer Awareness Affect Taxpayer Compliance at KPP Pratama Cakung.
Analisis Resepsi Orang Tua Di Bekasi Mengenai Kekerasan Dalam Film Girl In The Basement Erikson Jermanto Silitonga
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 4 (2023): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisiana.v9i4.980

Abstract

Films are often a reflection of reality in real life. This research is an analysis of parents in Bekasi regarding the film Girl in the Basement to find out the meaning of parents to the film by using the Encoding-Decoding Theory. The film girl in the basement is a film that reflects the phenomenon of violence against children that occurs in the family scope. The methodology in this research is a qualitative approach, and the constructivist paradigm with the research method is reception analysis from Stuart Hall. This research also used a study to determine the position of the informant, which consists of dominant position, negotiation, and opposition. This study interviewed six informants, and this research concludes that the informants are obliged to say that the film Girl in the Basement is a crime genre film. Parents educate children about violence; and sexual abuse. In interpreting violence, four informants were in a dominant position (did not agree to vote), and the rest were negotiation and opposition.
Pengaruh Muhammad Jaidi Sebagai Brand Ambassador Terhadap Brand Image Kopi Lain Hati Gracia Yoas; Salman Naning
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 1 (2023): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

The use of a brand ambassador for a brand is an action or strategy taken to form a brand image and also build people's mindset toward the brand. The purpose of this study was to determine the effect of Muhammad Jaidi as a Brand Ambassador on the Brand Image of Lain Hati Coffee. Researchers use the VisCAP model to see the aspects contained in a brand ambassador. This study used a quantitative approach and the data obtained came from distributing questionnaires. The data obtained in this study were processed using Product Moment Correlation and Simple Linear Regression. The results of this study conclude that the relationship between brand ambassadors and brand image is strong. Also, Muhammad Jaidi as a brand ambassador influences the Kopi Lain Hati Brand Image. The amount of influence given by Muhammad Jaidi as Brand Ambassador to the Lain Hati Kopi Brand Image is 44.2%.
Pengaruh Kualitas Pelayanan, Pemahaman Wajib Pajak, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Pada Wajib Pajak Orang Pribadi di Wilayah Sunter, Jakarta Utara Maria Maurin Ayu Atmanti; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 10 No. 1 (2024): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisiana.v10i1.1030

Abstract

This study aims to examine the effect of service quality, understanding of taxpayers, and tax sanctions on taxpayer compliance. This research was conducted in the Sunter area of North Jakarta with the Convenience Sampling method using primary data. This research is a quantitative approach by processing questionnaire data using multiple regression analysis methods. The population in this study are individual taxpayers who are in the Sunter area of North Jakarta so that a sample of 100 respondents is obtained. The results “of this study indicate that the understanding of taxpayers and tax sanctions have a positive effect on taxpayer compliance, and service quality has no effect on taxpayer compliance.”
Pengaruh Profitabilitas, Leverage, Pertumbuhan Penjualan dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Tahun 2017-2020 Ersa Nur Anggraeni; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 2 (2023): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

The purpose of this study is to analyze the impact of profitability, leverage, sales growth and company size on tax avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange in 2017-2020. Samples that meet the criteria by using the purposive sampling method collected 44 companies. The data processing technique uses the E-views version 10 application program. The results of this study partially confirm that profitability, leverage, sales growth, and company size have no significant effect on tax avoidance.
Visualisasi Data Penjualan Pada Online Shop Shillo Store Dengan Teknik Business Inteligence Pancha Dimas Pendawa
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 3 (2023): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisiana.v9i3.1093

Abstract

Shillo store is a women's clothing store based on an online shop where the products she sells are marketed on e-commerce Shoppe, this online shop has a problem where it is difficult to evaluate sales every month because the sales data produced is in excel format which is difficult to get the desired information because it is difficult to read it because there is so much data, as a result, when you get an order, the stock is not available. From this problem, it is proposed to use data visualization through a dashboard with a business intelligence roadmap technique. The output of this research is a visualization dashboard which helps the Shillo store to get the desired information in the monthly sales evaluation. And the tools used in this research are Tableau with the help of several charts and diagrams on Tableau.

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