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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 Harga dan Customer Review Terhadap Minat Beli Produk Mascara Maybelline pada Pengguna Shopee Mall Indonesia Putri Ayu Agustien; Donant Alananto Iskandar
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study describes the effect of price and customer reviews on the purchase intention of Maybelline mascara products among Shopee Mall Indonesia users in Jakarta. This study uses a quantitative method by distributing questionnaires with Google formto 152 respondents which is then processed using the SPSS version 13.0 program using a saturated sampling technique to take sample data. The results of the hypothesis test (ttest) thatthe price does not have a positive effect on buying interest with a t count value of 1.558 <ttable of 1.976. the results of the hypothesis test (ttest) thatcustomer reviews have a positive effect on buying interest with a t-count value of 9.425 > t-table 1.976.
Pengaruh Brand Image dan Harga Terhadap Keputusan Pembelian Cold Presed Juice Merek Rejuve Ratnasari; Vina Meliana
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to determine the effect of brand image and price on purchasing decision of Re.juve brand cold presed juice. This study uses quantitative method with purposive sampling data collection techniques, respondents in this study there are 155 respondents with a population of people who know the products of Re.juve. The results of this study that brand image affects purchasing decisions, price determines purchasing decisions, brand image and price together influence purchasing decisions.
Pengaruh Aktivitas Tanggung Jawab Sosial Perusahaan, Kinerja Perusahaan dan Likuiditas Terhadap Agresivitas Pajak Perusahaan Manufaktur yang Terdaftar di BEI Periode 2013-2019 Monika Sari Br Purba; Malik Maulana
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to examine the effect corporate social responsibility activities, corporate performance and liquidity on the tax aggressiveness of manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2019.The sample selection method uses purposive samplingon companies listed on the IDX for the period 2013-2019.The analytical method used is multiple linear regression with the SPSS 21 program. The test results show that corporate social responsibility activities have a negative effect on corporate tax aggressiveness,corporate performance has a positive effect on tax aggressiveness, and liquidity has a positive effect on tax aggressiveness.
Pengaruh Pemahaman Wajib Pajak, Kualitas Pelayanan, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Marchya Monica; Maulana Malik Muhammad
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to examine the effect of taxpayer understanding, service quality, and tax sanctions on taxpayer compliance. This research was conducted the Cakung Dua area by using the convenience sampling method using primary data. This research uses descriptive research with a quantitative approach by processing questionnaire data using multiple regression analysis methods with the SPSS 26 application. The population of this study is an individual taxpayer in the Cakung Dua area so that a sample of 100 respondents was obtained. The results of this study indicate that the understanding of taxpayers and tax sanctions have a positive effect on taxpayer compliance. As for service quality has no effect on taxpayer compliance.
Pengaruh Rasio Likuiditas, Leverage, Rasio Aktivitas, dan Firm Size Terhadap Earning Per Share (EPS) pada Perusahaan Sektor Customer Goods yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019 Fenny; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to analyze the influence of Liquidity, Leverage, Activity and Firm Size on Earning Per share. The population in this study is companies in customer goods industry listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019. The data used in this study is secondary data obtained from the Indonesia Stock Exchange web. The number of samples used as many as 34 companies with the number of observations as many as 102 through purposive sampling. The data analysis method used is multiple regression by using SPSS version 26. The results showed that partially Current Ratio, Debt to Equity Ratio has a positive and significant effect on Earning per Share. Firm Size has no effect on Earning per Share. Results simultaneously show Liquidity, Leverage, Activity and Firm Size simultaneously affect Earning Per Share.
Pengaruh Profitabilitas, Leverage dan Penghindaran Pajak Terhadap Manajemen Laba pada Perusahaan Industri Barang Konsumsi di BEI Periode 2015-2019 Andreas Cristian Halim; Maulana Malik Muhammad
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

The purpose of this study is to determine the effect of profitability, leverage and tax avoidance partially and jointly on earnings management in consumer goods industry companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The population in this study are all consumer goods industrial companies listed on the Indonesia Stock Exchange, totaling 53 companies. In this study, researchers only took 27 consumer goods industrial companies on the IDX in the 2015-2019 period, while the data used were financial statement data in the form of balance sheets and income statements for the 2015-2019 period. The results show that profitability has no significant effect on earnings management where H1 is rejected. Leverage has no significant effect on earnings management where H2 is rejected. Tax avoidance has a significant effect on earnings management where H3 is accepted. Profitability, leverage and tax avoidance simultaneously affect earnings management in consumer goods industrial companies listed on the Indonesia Stock Exchange in 2015-2019 H4 is accepted.
Faktor-Faktor yang Mempengaruhi Penghindaran Pajak pada Perusahaan Manufaktur di Bursa Efek Indonesia Wen Wen; Maulana Malik Muhammad
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to obtain empirical evidence and analyze the factors that influence tax avoidance of the manufacturing companies in Indonesia Stock Exchange. The independent variables tested in this study were firm size, return on asset, sales growth, leverage,Capital Intensity, composition of the independent board, and audit comittee. While the dependent variable in this study is Cash effective tax rate (CETR). This study produced a sample of 159 manufacturing companies listed on the Stock Exchange in the period 2018 to 2020. The method of sampling used purposive sampling and this study used multiple linear regression analysis. This study provides results that were firm size, sales growth, leverage,Capital Intensity, composition of the independent board, and audit comittee have no influence to tax avoidance. While the return on asset have influence to tax avoidance.
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi di Jakarta Pusat Vanessa Kristiani; Maulana Malik Muhammad
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

The purpose of this study is to find out influence knowledge on taxpayers, awareness on taxpayers, service quality on taxpayers, assertiveness tax sanctions to taxpayer, and taxation socialization on individual tax payer compliance in Central Jakarta. This study uses primary data obtained directly through the distribution of questionnaires with a sampling method is purposive sampling. The respondents of this study are individual taxpayers in Central Jakarta with a sample of 124 respondents. The results of this study indicate that the variable knowledge of taxpayers and awareness of taxpayers are effecting on taxpayer compliance, while for the variable quality of tax services, the assertiveness of tax sanctions, and socialization of taxation are not effecting on tax payers compliance.
Pengaruh Tenure Audit dan Fee Audit terhadap Kualitas Audit dengan Kompetenesi sebagai Variabel Moderasi Elga Juniar Naomi Soinia; Abriandi
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to examine whether tenure audit and fee audit can influence audit quality with competence as moderator. This research used quantitative method through survey approach with questionnaires form which filled by 48 auditors in Central Jakarta from 6 Public Accounting Firm as respondents. The hypothesis in this study are tested using t test, F test, and interaction test (MRA). These results of this study indicate that tenure audit and fee audit partially or simultaneously can improve the quality of audit results. Furthermore, competence can’t moderate the influence of tenure audit on audit quality, but competence can strengthen the influence of fee audit on audit quality.
Pengaruh Viral Marketing dan Kualitas Produk Terhadap Keputusan Pembelian Makanan Kekinian Sang Pisang Sri Wahyuni; Mariah
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to determine the effect of Viral Marketing and product quality on purchasing decisions for contemporary food Sang Pisang. This research is a quantitative research, researchers obtain quantitative data using Google Forms for that is by distributing questionnaires directly to respondents. The Processing Data Used the SPSS Statistics 25 program with a total sample of 162 respondents who live in JABODETABEK with the provision that the respondents had bought Sang Pisang products because the researchers used non-probability sampling and purpose sampling techniques. The results of this study indicate that Viral Marketing and product quality can influence purchasing decisions.

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