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Jurnal Administrasi Bisnis
ISSN : 02161249     EISSN : -     DOI : -
Core Subject : Economy,
Jurnal Administrasi Bisnis (JAB) adalah jurnal ilmiah Ilmu Administrasi Binis, diterbitkan oleh Center for Business Studies (CeBiS), Jurusan Ilmu Administrasi Bisnis, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Katolik Parahyangan. Jurnal Administrasi Bisnis diterbitkan 2 (dua) kali dalam satu tahun, setiap bulan Maret dan September, yang memuat essay dan atau hasil penelitian dalam kajian Ilmu Administrasi Bisnis. Jurnal Administrasi Bisnis bertujuan untuk menyebarluaskan hasil pemikiran dan analisis ilmiah dalam bidang Ilmu Admnistrasi Bisnis. Jurnal Administrasi Bisnis (JAB) is the biannual scientific journal of Business Administration, published by the Center for Business Studies (CeBiS), Business Administration Study Program, Faculty of Social and Political Sciences, Parahyangan Catholic University. Jurnal Administrasi Bisnis is issued two (2) times a year, every March and September, which contains essays or research results in Business Administration. Jurnal Administrasi Bisnis aims to disseminate the ideas and scientific analysis in the field of Business Administration.
Arjuna Subject : -
Articles 358 Documents
Tax Review Pajak Penghasilan dan Pajak Pertambahan Nilai PT X Untuk Menilai Kepatuhan Wajib Pajak Santoso, Elvina Putri; Santoso, Urip
Jurnal Administrasi Bisnis Vol. 19 No. 1 (2023)
Publisher : Business Administration Department - Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/jab.v19i1.7612.54-74

Abstract

Revenue from the state expenditure budget originating from taxes is very influential on state financing. One of the supports for the growth of tax revenues is taxpayer compliance. One way to measure compliance is by conducting a tax review. In this study, a tax review was carried out using the research object, namely Corporate Taxpayer PT X which had been established since 2007. This company is engaged in wholesale trading selling electronic goods and other spare parts. The taxation aspects that will be examined are all Income Tax and Value Added Tax from 2018 to 2020. From the results of the review conducted, it will be seen the level of company compliance in implementing its tax rights and obligations. The research method used is a descriptive analysis study. This research was conducted by collecting data relating to all aspects of taxation in PT X and comparing the results of the implementation of taxation in PT X with the applicable laws and regulations. The results of the tax review that has been carried out, PT X is still not compliant because there are still errors in calculating income tax Article 21 and delays in depositing income tax Articles 21 and 23.
PENGARUH BRAND EXPERIENCE DAN BRAND PERSONALITY TERHADAP REPURCHASE INTENTION PRODUK ESQA COSMETICS Kustiwan, Choirunnisa Luthfiyah; Rubiyanti, Nurafni
Jurnal Administrasi Bisnis Vol. 20 No. 1 (2024)
Publisher : Business Administration Department - Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/jab.v20i1.7703.1-15

Abstract

The cosmetics market is growing rapidly with innovation, influenced by lifestyle trends. Dependence on the use of cosmetics has become a daily habit, especially for generation Z women, who are considered important by the environment around them. This research aims to determine the influence of brand experience and brand personality on repurchase intention for ESQA Cosmetics. The research method used in this research is a quantitative method with a descriptive-causality type of research. Sampling was carried out using a non-probability sampling technique used, namely purposive sampling, a total of 346 consumer respondents who had used or purchased ESQA Cosmetics products among generation Z in Bandung City. The data analysis technique used was descriptive analysis and multiple linear regression analysis. The results of this research show that there is a significant influence between brand experience on repurchase intention on ESQA products and there is a significant influence between brand personality on repurchase intention on ESQA Cosmetics. Then brand experience and brand personality simultaneously have a significant effect on repurchase intention at ESQA Cosmetics. The contribution of influence from the brand experience and brand personality variables influences the dependent variable repurchase intention.
PERANCANGAN SISTEM INSENTIF DOKTER SPESIALIS BERBASIS KINERJA PELAYANAN BPJS KESEHATAN DI RUMAH SAKIT CAHYA KAWALUYAN Goey, Hendra William; Talim, Margaretha Banowati; Sukoco, Lisda
Jurnal Administrasi Bisnis Vol. 20 No. 1 (2024)
Publisher : Business Administration Department - Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/jab.v20i1.8813.40-54

Abstract

Hospitals in the National Health Insurance (JKN) era face challenges due to the shift in payment methods from retrospective (Fee for Services) to prospective (case-based payment). This change drives efficiency improvements without compromising service quality.This study formulates a performance-based incentive system for specialist doctors to enhance the efficiency and quality of BPJS Kesehatan patient services at RS Cahya Kawaluyan. Using a case study approach and both quantitative and qualitative analysis methods, the incentive system is designed with the Ongoing Professional Practice Evaluation (OPPE) as a performance measurement tool.The study results propose an incentive system based on individual performance, measurable indicator-based evaluations, periodic payments, and collaboration between the Medical Committee and the Human Resources Department. Doctors' performance is assessed using nine key indicators, with patient satisfaction and regulatory compliance being the most crucial indicators.To enhance the effectiveness of the incentive system, regular patient satisfaction surveys, regulatory compliance monitoring, and improved time management for doctors are recommended. System optimization can be achieved through integration with the hospital information system, strengthening interdepartmental collaboration, and conducting socialization and training programs. System implementation is expected to drive efficiency, motivation, and improved service quality among specialist doctors at RS Cahya Kawaluyan
EXP OPTIMIZING HUMAN RESOURCE MANAGEMENT FUNCTIONS IN COMPANIES: RECRUITMENT AND JOB ASSESSMENT STRATEGIES FOR EXPATRIATE EMPLOYEES: Research Study on the Placement of Indonesian Citizen Expatriates in Multinational Companies Santoso, Amelia Sofie; Fadillah, Nur Aini; Fitri, Dinar Shabina Al; Sandi, Mario Dwi; Mario, Mario Dwi Sandi
Jurnal Administrasi Bisnis Vol. 20 No. 1 (2024)
Publisher : Business Administration Department - Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/jab.v20i1.8913.78-86

Abstract

This study aims to explain the strategy of optimizing the human resource management function in a company, focusing on the recruitment strategy and performance assessment of expatriate employees. This study takes a case study on the placement of Indonesianexpatriates in a multinational company operating in Malaysia. This type of research is descriptive research with a qualitative approach. Data collection methods used include interviews and literature studies. Interviews were conducted with expatriate employees, namely Indonesian citizens working in Malaysia. The results of the study indicate that the recruitment strategy used involves a selection process that considers cultural adaptability, international work experience, and technical competence. Expatriate employee performance assessment is carried out through target-based performance measurements that are adjusted to the local cultural context. Factors that influence expatriate performance include adaptability, interpersonal communication, and support from the company in dealing with cross-cultural obstacles. This study also identifies the main challenges faced by expatriates, such as differences in work culture,stereotypes, and language barriers, which affect their performance and interactions with local employees. Cross-cultural integration and training strategies are important elements in optimizing the human resource management function in multinational companies.
TRANSFORMASI SOSIAL DAN EKOLOGIS PEREMPUAN PASCA PELATIHAN ECOPRENEURSHIP: STUDI KASUS SUSTAINABILITY SCOOL Tan, Yunita
Jurnal Administrasi Bisnis Vol. 19 No. 2 (2023)
Publisher : Business Administration Department - Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/jab.v19i2.8961.%p

Abstract

This study explores the social and ecological transformation of women after participating in the ecopreneurship training program at Sustainability School (SScool), an educational community focused on environmental sustainability and women's economic empowerment. Using a qualitative phenomenological approach, this research examines alumni experiences in changing consumption patterns, increasing environmental awareness, developing sustainable businesses, and contributing to social empowerment within their communities. The findings reveal that SScool's training fosters more sustainable consumption habits, such as selecting natural materials for production, waste management, and reducing synthetic product usage. Environmental awareness has increased, reflected in the adoption of waste reduction principles and the growth of a circular economy mindset. Alumni have successfully developed sustainability-driven businesses, although challenges remain, such as high production costs and low consumer awareness of eco-friendly products. Socially, alumni act as change agents by sharing knowledge through training, business collaborations, and environmental education. Integrating critical pedagogy and constructivist theory, this study highlights the importance of experiential learning and social interaction in driving social change and supporting the achievement of Sustainable Development Goals (SDGs) in Indonesia. The study recommends strengthening support for women ecopreneurs through more inclusive policies and strategic partnerships to expand the impact of sustainable business ecosystems.
PENGARUH DIGITAL LITERACY TERHADAP KNOWLEDGE SHARING INTENTION KARYAWAN DI SEKTOR MANUFAKTUR DAN SEKTOR RETAIL Viona Elizabeth Permana; Gunawan, Agus; Caroline, Angela; Kornarius, Yoke Pribadi
Jurnal Administrasi Bisnis Vol. 20 No. 1 (2024)
Publisher : Business Administration Department - Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/jab.v20i1.9069.%p

Abstract

Munculnya internet dan perkembangan teknologi digital yang semakin beragam mengharuskan karyawan untuk meningkatkan literasi digital mereka. Literasi digital yang baik akan membantu memudahkan karyawan untuk menggunakan teknologi dalam aktivitas pekerjaan mereka sehari-hari. Niat berbagi pengetahuan karyawan menjadi hal yang penting agar perusahaan dapat berkembang lebih baik lagi. Penelitian ini akan menguji apakah literasi digital karyawan berpengaruh terhadap niat berbagi karyawan di perusahaan sektor manufaktur dan sektor retail. Jenis penelitian yang dilakukan adalah mixed methods. Pengambilan data dilakukan dengan menggunakan dua metode yaitu kuesioner dan wawancara. Kuesioner disebarkan kepada orang-orang yang memenuhi kriteria yaitu karyawan yang bekerja di sektor manufaktur dan sektor retail serta terkumpul sebanyak 60 responden. Sedangkan wawancara dilakukan dengan 5 orang responden untuk melengkapi data kuantitatif. Analisis data kuantitatif dilakukan dengan menggunakan SPSS 29 yaitu melalui uji validitas, uji reliabilitas, uji normalitas, uji heteroskedasitas, uji linearitas, regresi linear sederhana, uji hipotesis dan uji koefisien determinasi. Sedangkan data hasil wawancara dianalisis menggunakan analisis tematik. Dari hasil pengujian yang sudah dilakukan ditemukan bahwa Digital Literacy memiliki kontribusi nilai terhadap Knowledge Sharing Intention sebesar 43,4% dan dapat disimpulkan bahwa Digital Literacy berpengaruh terhadap Knowledge Sharing Intention karyawan di sektor manufaktur dan sektor retail.
PENGARUH LITERASI KEUANGAN DAN KEMUDAHAN TRANSAKSI TERHADAP PENGGUNAAN SHOPEE PAYLATER Kristiastuti, Francisca; Mechi Susilawati; Reza Kurniawan
Jurnal Administrasi Bisnis Vol. 19 No. 1 (2023)
Publisher : Business Administration Department - Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/jab.v19i1.9073.75-85

Abstract

The increasing use of internet for online shopping has contributed to its popularity. Paylater, a convenient and practical payment method, enables users to finalize purchases instantly and defer payments to a subsequent due date. Nonetheless, prudent utilization of Paylater is crucial to prevent prospective financial complications. Financial literacy is essential for helping people manage their finances successfully and identify potential financial hazards. The aim of this study is to look at how financial literacy and transaction convenience affect the use of Shopee Paylater. The quantitative research method was used, with data collected through a questionnaire distributed to 82 students from the 2020 cohort at Universitas Nurtanio Bandung who use Shopee Paylater. Purposive sampling was used, along with multiple linear regression analysis. The results show that financial literacy has no impact on the utilization of Shopee Paylater. On the other hand, transaction convenience has an effect. Simultaneously, financial literacy and transaction convenience have an impact on the utilization of Shopee Paylater.
EVALUATING SERVICE QUALITY OF SECURITIES TRADING APPLICATIONS: A CASE STUDY OF APPLICATION X USING E-SERVQUAL AND IPA Chintiander, Villeta Eugenea; Fitriani, Katlea
Jurnal Administrasi Bisnis Vol. 19 No. 1 (2023)
Publisher : Business Administration Department - Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/jab.v19i1.9122.42-53

Abstract

Application X is an application for conducting securities transactions launched by Securities Y. Application X frequently experiences disruptions that hinder transactions, resulting in unsatisfied customers. This study aims to analyze the gap between users' perceptions and expectations of the service quality of the application and provide suggestions for improvement priorities for Application X. The E-Servqual method is used to evaluate user satisfaction with the service quality of the application, while the IPA method is used to determine the improvement priorities. The results show that there are negative gap values between users' expectations and users' perceptions of the service quality of Application X, -1.17. It means that users' perceptions do not meet expectations. The improvement priorities based on the IPA method include the RDN fund top-up process being quick, the application is accessible at any time, resolving user issues quickly, having a clear system failure handling process, displaying an accurate portfolio, making it easier for users to find the desired stock information, displaying accurate transaction fees in the Trade Confirmation, and ensuring the smooth operation of PIN and password authentication.