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JBTI : Jurnal Bisnis : Teori dan Implementasi
Published by Universitas Muhammadiyah Yogyakarta
ISSN : 20857721     EISSN : 26220733     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Bisnis: Teori dan Implikasi (JBTI) merupakan jurnal ilmiah berkala (setahun dua kali). Tujuan utama jurnal ini adalah untuk mendiseminasi artikel ilmiah dalam bidang bisnis, yang memiliki fondasi teori dan implemetatif. Berkaitan dengan hal tersebut, artikel yang dipublikasikan harus berkaitan dengan ilmu manajemen bisnis dan akuntansi keuangan terutama yang terkait dengan praktek bisnis.
Arjuna Subject : -
Articles 400 Documents
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Analisa Strategi Pemasaran Ekspor Cv Amartha Indotama Dalam Memasuki Pasar Global Fitriyani Fitriyani; Retno Widowati PA; Sutrisno Wibowo
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol 6, No 2 (2015): Oktober 2015
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jbti.v6i2.2521

Abstract

In this thesis, the authors examined about the export marketing strategy analysis CV Amartha Indotama in entering global markets. The purpose of this research is to study the export marketing strategies that have been implemented, identify external factors and internal factors within the company, as well as  formulate  export marketing alternative strategy  for the company in the future. The object of this research is an export company CV Amartha Indotama, while the subject of research is the entire staff of employees of the company, amounting to 12 people. Data were collected using method are observation, interviews, and questionnaires. Technical analysis of the data in this study using SWOT analysis, IFAS, EFAS, and internal-external matrix. Based on Internal External matrix, a position the company is in cell 1 is growt which concentrates on vertical integration, and alternative strategies that can be given is backward integration (take over the function of the supplier), and forward integration (taking over the function distrubutor).
Perilaku Beralih Merek Dalam Pembelian Kartu Seluler Prabayar Widyatmoyo Widyatmoyo
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol 1, No 2 (2010): Oktober 2010
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jbti.v1i2.2421

Abstract

Brand switching behavior is important issue in hard business competition nowadays, especially in cellular phone business. Brand switching behavior is defined as consumer susceptibility to switch to other brand because of several reasons.    This research’s purposes are: 1) to analyze prior experience, product knowledge and media search factors in order to shape the customer’s consideration set size in buying SIM card, 2)to analyze influence of customer satisfaction to brand switching behavior in buying SIM card, 3)to analyze  influence of consideration set size to brand switching behavior in buying SIM card, 4)to analyze influence of retailer search to brand switching behavior in buying SIM card. The sample of research is 159 respondents fulfilling the criteria as people who lived in Yogyakarta Special Region and have switched their SIM card in last 3 years. The research data are primary data, that are straight taken from questionnaires have been given to respondents. Validity test uses confirmatory factor analysis and reliability test uses alpha cronbach. Data analyze uses stuctural equation model (SEM) with AMOS program. Research model in this research is model that was developed by Sambandam and Lord (1995).
Perhitungan Unit Cost Akomodasi Rawat Inap Bangsal Kelas Iii Ruang Arofah Dengan Metode Activity Based Costyng System Pada Rsu Pku Muhamadiyah Yogyakarta Mahfud Mahfud
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol 5, No 1 (2014): Februari 2014
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jbti.v5i1.2448

Abstract

Hospitals now growing and developing, need managed efficiently and effectively, it is necessary to face the tough competition in the health world. PKU Muhammadiyah Hospital of Yogyakarta to the unit cost Arofah Ward III class space using traditional accounting system in determining the cost of hospitalization rates. Goal : The goal of this study to determine the calculation and determine the level of unit cost inpatient ward accommodation space Arofah class III RS PKU Muhammadiyah and compare the unit cost is determined management of PKU Muhammadiyah Hospital of Yogyakarta. Methods: The study was descriptive qualitative research. The instruments used are owned financial documentation guidelines hospital. Cost analysis method used is based ABC (Activity Based Costing) system. Results: The results using Activity Based Costing (ABC) is Rp 49.237, unit cost incurred hospital Rp 75.000. ABC method gives lower results. With the difference, Rp.25.763. Differences occur, due to the overhead of loading on each product. Conclusion: Calculation of unit cost approach to Activity Based Costing (ABC) is more effective and efficient when used for the calculation value is smaller than the unit cost imposed by the hospital so that patients do not need to pay cost sharing.
Studi Anteseden Intensi Berwirausaha Mahasiswa Woro Endah Sulistyaningrum; Majang Palupi
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol 7, No 2 (2016): Oktober 2016
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jbti.v7i2.2553

Abstract

In this research, theory of planned behavior in order to understand the entrepreneurial intention students by looking at the effects of attitude toward entrepreneurial behavior, subjective norms and self efficacy. Respondents of this research were 400 students of state university in Indonesia. Data is analyzed by multiple regression analysis. The result showed that attitude variable, subjective norm and self efficacy are affecting entrepreneurial intention. Analysis result showed that subjective norm were the most significant effect toward entrepreneurial intention.
PENGARUH KEADILAN KOMPENSASI TERHADAP KEPUASAN KERJA DAN KINERJA PEGAWAI Rizki Muslim Hidayat; Heru Kurnianto Tjahjono; Fauziyah Fauziyah
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol 8, No 1 (2017): Februari 2017
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/bti.81082

Abstract

An employee whose has a good performance can help the organization in achieving its intended purpose organizations lead to improvements in public services. Performance of employees, especially in the Civil Registry Office has become problems being discussed by the public (citizen of Tanah Bumbu district) because it concerns on the public service. Based on the phenomenon that occurs low performance caused by the effect of compensation justice such as Distributive Compensation Justice, Procedural Compensation Justice and job satisfaction.The object of this study is Civil Registry Office in Tanah Bumbu and the subjects are all of the employees whose work in the Civil Registry Office in Tanah Bumbu. This research uses quantitative descriptive analysis approach. The data were collected through observation, questionnaire and interview, then the data was analyze using descriptive analysis and Structural Equation Modeling (SEM) by using smart software Partial Least Squares (PLS).The results of the study showed that Distributive Compensation Justice and Procedural Compensation Justice had a significant influence on job satisfaction. Job satisfaction, Distributive Compensation Justice and Procedural Compensation Justice also had a significant influence on employees’ performance. According to the research results above, it is suggested to the Civil Registry Office of  Tanah Bumbu, in order to improve the performance of the employees especially on the variable of  Distributive Compensation Justice and Job satisfaction by implementing wage distribution and promotion system which is fair and transparent to the employees so they are satisfied and it can create better performance of the employees.
Pengaruh Good Governance Dan Whistleblowing System Terhadap Kepatuhan Wajib Pajak Dengan Risiko Sanksi Pajak Sebagai Moderasi (Studi Empiris Pada Wajib Pajak Di Kabupaten Sleman) Syska Lady Sulistyowati; Reza Widhar Pahlevi
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol 9, No 1 (2018): Februari 2018
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/bti.91099

Abstract

Tax compliance still needs to be improved by encouraging the implementation of transparent taxation, namely the transparency of tax management in all areas, both administrative and management of the use of funds derived from tax revenue. The real effort that must be done to implement the transparency is through the bureaucracy reform movement in the service system and tax administration that is through the implementation and implementation of Good Governance. Good governance is a well-executed organizational governance, by carrying out the principles of openness, justice and accountability in order to achieve the goals of the organization. The problems that will be studied by the researcher is a social and dynamic problem. Therefore, the researcher chooses to use quantitative research method to determine how to find, collect, process and analyze the data of the research result, so that this research is expected to give input for the need of strengthening of harmony between Good Corporate Governance and Whistleblowing System and the need to create system or policies and operational procedures of taxation sanction risk required for tax compliance implementation. The results showed that there is influence between the implementation of Good Corporate Governance to tax compliance, there is influence between Whistleblowing System on tax compliance, there is no influence between the implementation of Good Corporate Governance to tax compliance if moderated by the Taxation Sanction variable and there is influence between the application of Whistleblowing System against tax compliance if it is moderated by the Taxation Sanction variable.
Pengaruh Persepsi Nasabah BRI Pada Kualitas Layanan Terhadap Kepuasan dan Loyalitas Nasabah BRI Kanca Wonosari Eko Purnomo
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol 10, No 1 (2019): Februari 2019
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/bti.101115

Abstract

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk menguji pengaruh persepsi kualitas layanan terhadap loyalitas dengan dimediasi oleh variabel kepuasan nasabah. Data dalam penelitian ini diperoleh dari hasil penyebaran kuesioner pada sebanyak 140 responden yang seluruhnyamerupakan nasabah bank BRI Kanca Wonosari. Data hasil penelitian selanjutnya dianalisis secara deskriptf dan kuantitatif untuk mengetahui gambaran persepsi kualitas layanan, kepuasan nasabah dan loyalitas nasabah serta untuk menguji pengaruh persepsi kualitas layanan terhadap loyalitas dengan dimediasi oleh variabel kepuasan nasabah.Berdasar hasil analisis jalur, diperoleh hasil bahwa persepsi kualitas layanan berpengaruh positif dan signifikan terhadap kepuasan nasabah dengan koefisien jalur sebesar 0,600, selanjutnya kepuasan nasabah juga berpengaruh secra positif dan seignifikan terhadap loyalitas nasabah dengan koefisien jalur sebesar 0,626, didukung dengan hasil uji Sobel diperoleh kesimpulan bahwa kepuasan nasabah mampu memediasi pengaruh persepsi kualitas layanan terhadap loyalitas nasabah, meskipun secara langsung, persepsi kualitas layanan juga dapat berpengaruh signifikan terhadap loyalitas nasabah dengan koefisien jalur sebesar 0,250, namun persepsi kualitas layanan responden yang tinggi dan didukung dengam adanya kepuasan nasabah yang tingg akani lebih tinggi meningkatkan loyalitas nasabah.
Faktor-Faktor Yang Mempengaruhi Kebijakan Hutang (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2009-2012) V. Wiratna Sujarweni; Marsudi Endang; Lila Retnami
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol 5, No 1 (2014): Februari 2014
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jbti.v5i1.2446

Abstract

Ketersediaan dana yang cukup untuk membiayai kegiatan operasional merupakan salah satu faktor yang penting bagi perusahaan. Kebijakan hutang merupakan salah satu keputusan pendanaan yanng dilakukan untuk menambah dana perusahaan yang akan digunakan untuk memenuhi kebutuhan operasional perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh  kepemilikan manajerial, kebijakan deviden, struktur aktiva, ukuran perusahaan terhadap kebijakan hutang.Populasi penelitian ini adalah semua  perusahaan manufaktur 2009-2012 di  Bursa  Efek  Indonesia  (BEI). Sampel purposive  sampling. Metode pengumpulan data adalah dengan metode dokumentasi. Pengujian hipotesis dengan menggunakan analisis regresi linier berganda.Hasil penelitian ini membuktikan bahwa tidak terdapat pengaruh antara kebijakan deviden terhadap kebijakan hutang (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2012.Terdapat pengaruh antara struktur aktiva terhadap kebijakan hutang (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2012. Pegaruhnya positif sebesar 0,516 artinya jika struktur aktiva semakin tinggi maka kebijakan hutang semakin tinggi juga. Terdapat pengaruh antara ukuran perusahaan terhadap kebijakan hutang (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2012. Pegaruhnya negatif sebesar 0,340 artinya jika ukuran perusahaan semakin tinggi maka kebijakan hutang semakin menurun. Adjusted R square sebesar 0,263 yang menunjukkan bahwa kebijakan hutang (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2009-2012) dipengaruhi oleh ketiga variabel yaitu kebijakan deviden, struktur aktiva, ukuran perusahaan sebesar 26,3%, sisanya yaitu 73,7% dipengaruhi variabel lain yang belum diteliti dalam penelitian ini.
ANALISIS KEMANDIRIAN USAHA MAHASISWA MELALUI INOVASI PRODUK, PEMANFAATAN TEKNOLOGI INFORMASI DAN MINAT BERWIRAUSAHA Sukirman Sukirman; Zaenal Afifi; Ahmad Zazuli
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol 11, No 1 (2020): April 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/bti.111132

Abstract

Calon pengusaha merupakan bagian penting dalam mengembangkan kemandirian usaha bagi mahasiswa. Inovasi produk usaha mahasiswa merupakan kekuatan utama dalam membentuk kemampuan mengembangkan minat berwirausaha. Tujuan penelitian ini adalah untuk menganalisis pengaruh inovasi produk dan pemanfaatan teknologi informasi terhadap kemandirian usaha mahasiswa melalui minat berwirausaha mahasiswa ketrampilan wajib kewirausahaan Universitas Muria Kudus. Jumlah sampel dalam penelitian ini 115 mahasiswa dengan menggunakan teorinya Ferdinant dan teknik probability sampling. Analisis data menggunakan teknik analisis jalur (Path Analysis). Hasil analisis menunjukkan bahwa inovasi produk dan pemanfaatan teknologi informasi berpengaruh terhadap kemandirian usaha, serta minat berwirausaha mampu menjadi mediasi inovasi produk dan pemanfaatan teknologi informasi terhadap kemandirian usaha mahasiswa.  
Model Konseptual Intensi Berwirausaha Berbasis Teknologi Informasi (Ti) Heru Kurnianto Tjahjono; Majang Palupi
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol 5, No 1 (2014): Februari 2014
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jbti.v5i1.2444

Abstract

The purpose of this library study is to establish model and propositions that explain intention to be entrepreneur based on information technology (IT). Based on modification of TPB (theory of planned behavior) and TAM (technology acceptance model), this research constructed model intention to be entrepreneur based on information technology. The results produce six propositions that explained antecedents attitude, risk perception, subjective norms and consequences all of these variables.

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