KALBISIANA Jurnal Sains, Bisnis dan Teknologi
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.
Articles
663 Documents
Pengaruh Corporate Governance, Kompleksitas Operasi dan Kepemilikan Asing Terhadap Audit Delay dengan Implementasi IFRS sebagai Variabel Moderasi
Faris Quraizhiy;
Ahalik
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS
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The research aims to test and obtain empirical evidence of corporate governance, complexity of operaton and foreign ownership on audit delay with ifrs implementation as moderate variable. The population in this research are companies did initial public offering in indonesia stock exchange on period 20142016.. The number of research samples obtained is 51 companies with purposive sampling method and the amount of research data obtained is 153. The data analysis method used is multiple linier regression and moderate regression analysis. The simultaneous test shows that commisioner board, independent board of commisioner, audit committee, complexity of company and foreign ownership affect simultaneously on audit delay. The partial test results show thai board size, independent board and foreign ownership has negative affect on audit delay. Meanwhile audit committee and complexity of operation has positive affect on audit delay. Furthermore ifrs implementation doesn't moderate any effect from independent variable on audit delay.
Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan dan Beban Pajak Kini Terhadap Manajemen Laba
Bella Fitryani;
Emmiliana Hartanti
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS
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This study discusess to evaluation the effect of tax planning, deferred tax expense and current tax burden on earnings management. This research was conducted at the Indonesia Stock Exchange (IDX) using annual report sampling techniques using secondary data. Secondary data analysis was performed by multiple regression using the e-views application 9. The population of this study was 13 companies listed on the Indonesia Stock Exchange (BEI) finance sector. The results of this study indicate that tax planning and deferred tax expense do not affect earnings management and tax burden now affect earnings management. As for tax planning, deferred tax expense and current tax burden which together affect earnings management.
Pengaruh Gaya Kepemimpinan dan Kompensasi Terhadap Kinerja Karyawan pada PT Kharismatama Indoalam
Ferris Timothyus Evan;
Ika Suhartanti Darmo
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS
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This research wants to analyze the influence of Leadership Style and Compensation on Employee Performance of PT Kharismatama Indoalam. This study used a quantitative approach with 150 respondents consisting of supervisors and staff in the operational section. Based on the results of this study, it can be concluded that the leadership style at PT Kharismatama Indoalam has a significant impact on the performance of existing employees. Another variable is that Compensation also has a significant influence on Employee Performance. In the last hypothesis it is proven that Leadership Style and Compensation together can have a significant influence on Employee Performance. Based on these results, researchers provide six strategic suggestions that can be used by management in order to improve Employee Performance which will later influence the improvement of the company's quality.
Pengaruh Harga, dan Kualitas Produk Shopee Terhadap Keputusan Pembelian Konsumen
Moses Abiezer;
Harry Sardjono
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS
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This research aims to determine the influence of price and quality of products Shopee against consumer buying decisions. There are three variables in this study which include price, product quality, and consumer purchase decision. Researchers use quantitative methods and samples used in this study amounted to 112 respodenden that knew e-commerce shopee. The technique used in this study is purposive sampling which is part of the non-probability sampling. The research Data being adopted using SPSS 20 indicates that the variable price and product quality have an influence on purchasing decisions
Pengaruh Budaya Organisasi dan Kepuasan Kerja Terhadap Organizational Citizenship Behaviour (OCB) pada PT Graha Sarana Duta (Telkom Property)
Noviayanti Fitri Haryani;
Ferryal Abadi
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS
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This study aims to determine the effect of organizational culture and job satisfaction on organizational citizenship behavior (OCB) at PT Graha Sarana Duta (Telkom Property). This type of research used in this study is to use quantitative methods with probability sampling techniques. In this study, the authors used quantitative data from the results of distributing questionnaires via google form to respondents. The sample of this research is 35 respondents who are employees of PT Graha Sarana Duta (Telkom Property). Data processing was carried out in this study using SPSS version 22 software.The results showed that the organizational culture variable had a significant effect on job satisfaction, the job satisfaction variable had a significant effect on Organizational Citizenship Behavior (OCB) and the Organizational Culture variable had a significant effect on Organizational Citizenship Behavior (OCB).
Pengaruh Kualitas Pelayanan dan Kualitas Produk Terhadap Kepuasan Konsumen Louis Cafe Depok
Bunga Herlambang;
Anjar Dwi Astono
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 1 (2023): Kalbisiana
Publisher : UNIVERSITAS KALBIS
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The purpose of this research, to determine the effect of service quality and product qualityon customer satisfaction at Louis Cafe Depok. This research was conducted from February to June2022 with the amount of data from the research instrument via Google Form as many as 110respondents. The sampling technique in this study used non-random sampling with purposivesampling method. The result of this study indicates that there is no symptom of heteroscedasticity inthe service quality and product quality variable so linear regression is effective to show the resultthat service quality has a significant effect on customer satisfaction, product quality has a significanteffect on customer satisfaction, service quality and product quality has a significant effect oncustomer satisfaction.
Pengaruh Reward dan Punishment dalam Kondisi Pandemi Covid-19 Terhadap Motivasi Kerja Serta Dampaknya pada Kinerja Karyawan PT XYZ
Olivia Rachelline Harlyanto;
Ignatius Ario Sumbogo
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS
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This study aims to find out the direct and indirect effects that arise from reward and punishment on work motivation and the partial impact on employee performance. Two exogenous variabels with one endogenous variabel and one intervening variabel were discussed using quantitative research with survei methods to 40 respondents at PT. XYZ with path analysis techniques. The results of the processed data show that reward and punishment variabels directly have a significant effect on employee motivation. The reward variabel does not directly affect employee performance, but punishment and work motivation variabels directly have a significant effect on employee performance. As well as the reward variabel indirectly affects the work motivation variabel on performance, but the punishment variabel does not affect indirectly through the work motivation variabel on employee performance.
Pengaruh Profitabilitas, Likuiditas, dan Leverage Terhadap Nilai Perusahaan pada Industri Food and Beverage
Olivia Oktaviani;
Siti Ruhana Dara
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS
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This study aims to analyze the effect of profitability on firm value, liquidity on firm value, and leverage on firm value in the food and beverage industry listed on the Indonesia Stock Exchange for the period 2014-2018. The data used in this study are secondary data obtained from the Indonesia Stock Exchange website. The number of samples used were 17 banking companies that were selected through purposive sampling. The data analysis method used is multiple regression. The classic assumption test used in this study was heterocedasticity test and multicollinearity test. The results of this study are 1) profitability measured using Return on Asset has an effect on company value measured using Price to Book Value, 2) liquidity measured using Quick Ratio has an effect on company value measured using Price to Book Value, and 3) Leverage measured using the Debt to Equity Ratio affect the firm value measured using Price to Book Value.
Pengaruh Kualitas Produk, Market Driven Strategy dan Harga Terhadap Kepuasaan Pelanggan Batagor Mama Oki
Puty Nurusysyifa;
Ika Suhartanti Darmo
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS
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The purpose of this study was to determine the effect of product quality, market driven strategy and price on customer satisfaction. This research is a quantitative research. The number of samples used is 115 people, with purposive sampling technique. The data comes from a Google Form questionnaire and the data is analyzed by SPSS 25. From the results of the analysis of the influence of product quality, market driven strategy and price, the effect on customer satisfaction of batagor mama oki.
Pengaruh Leverage dan Good Corporate Governance Governance Terhadap Kinerja Keuangan
Rosa Maria Anjelina Dhone;
Siti Ruhana Dara
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS
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This study aims to determine the effect of leverage and good corporate governance on the financial performance of the banking sub-sector. The independent variables studied were leverage and good corporate governance which were proxy by the independent board of commissioners, a board of directors, and the audit committee. The population is the banking sub-sector companies listed on the Indonesia Stock Exchange for the period 2015-2019. Samples were selected by purposive sampling technique so that 12 companies were obtained that met the criteria as samples. Data analysis was performed using panel data regression analysis methods. The study provides the results that the board of directors influences the financial performance of the company. While leverage, the independent board of commissioners and the audit committee do not affect the financial performance of the company.