Jurnal Bisnis Terapan

Journal Information
ISSN / EISSN : 2580-4928 / 2597-4157
Published by: Universitas Surabaya (10.24123)
Total articles ≅ 82
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Lingga Yuliana, Ida Trigani, Wulan Aditya Putri
Published: 26 June 2021
Jurnal Bisnis Terapan, Volume 5, pp 47-56; https://doi.org/10.24123/jbt.v5i1.4014

Abstract:
Cement is one of the building material commodities that has an important role in the smooth running of development, particularly in the construction sector. The purpose of this study was to find out how the influence of Change Management on Company Organizational Performance and to determine the Aspects of Organizational Performance and Organizational Performance which have a major influence based on the Analytic Network Process analysis. Respondents who were involved in the study were a research analysis and business owner with a material store business unit. The sampling technique used in this research was purposive sampling method. This research was a descriptive study and requires a model and analysis tools that are able to accommodatethe research. The analytical tool used in this research was the Analytic Network Process (ANP) method. With ANP, the study analyzed the value per cluster, the value of all nodes and the synthesis value of the change management cluster. The results showed that change management has an impact on organizational performance. In change management, leadership performance is one of the six dimensions that provide the most important impact and get the highest value. Whereas in organizational performance, task performance gets the highest score. Keywords: Change Management, Organizational Performance, Analytic Network Process
Budi Setyawan
Published: 26 June 2021
Jurnal Bisnis Terapan, Volume 5, pp 73-88; https://doi.org/10.24123/jbt.v5i1.4093

Abstract:
This study was conducted to determine the influence of working capital and profitability on firm value, either partially or simultaneously on the issuers of the Textile and Garment Sector at the Indonesia Stock Exchange. The data collection method used was documents studies, using secondary data in the form of financial reports from the Indonesia Stock Exchange. The data obtained were then processed by multiple regression method with SPSS software version 23.00. The results showed that working capital partially had no significant effect on firm value. Profitability partially has a significant effect on firm value. Simultaneously working capital and profitability have a significant effect on firm value. Keywords: Working Capital, Profitability, Firm Value
Desak Ayu Sriary Bhegawati, Ni Nyoman Ari Novarini
Published: 26 June 2021
Jurnal Bisnis Terapan, Volume 5, pp 23-34; https://doi.org/10.24123/jbt.v5i1.4062

Abstract:
Village Credit Institutions are microfinance institutions that reflect the existence of a community in society based on the principles of Balinese customary law. There are 4 problems with the hypothesis of this study, namely leadership ethics has a positive effect on the quality of financial reporting, the function of the Supervisory Body has a positive effect on the quality of financial reporting, Work experience has a positive effect on the quality of financial reporting. The level of accounting comprehension has a positive effect on the quality of financial reporting. Sampling of this study used saturated sampling with all 35 LPD units studied in Denpasar City. The analytical tool used in this research was Multiple Linear Regression. , the results of the study showed that Leadership Ethics, the function of the supervisory body, and the level of accounting understanding have a positive effect on the quality of financial reports at LPDs in Denpasar City. While work experience has no effect on the quality of financial reports at LPDs in Denpasar City. Improving the performance of LPD managers, especially the chairman, must prioritize leadership ethics. In addition, the function of the supervisory body is always improved and refers to procedures according to the rules for presenting financial statements. Accounting understanding also continues to be improved. Employee training continues to be improved because it provides more work roles for the LPDs so that the performance of the Denpasar City LPD continues to increase. Keyword : Quality of Financial Statements, Leadership Ethics, Supervisory Body Functions, Level of Accounting Understanding
Marfuah Marfuah, Sanintya Mayantya, Priyono Puji Prasetyo
Published: 26 June 2021
Jurnal Bisnis Terapan, Volume 5, pp 57-72; https://doi.org/10.24123/jbt.v5i1.4079

Abstract:
The purpose of this study was to determine the effect of tax minimization, bonus mechanisms, foreign ownership, exchange rates, and audit quality on transfer pricing in manufacturing companies in Indonesia. The population of this research was all manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019. By using the purposive sampling method, 81 companies were selected as the research sample. Based on logistic regression analysis, it was proven that the tax minimization variable has a significant positive effect on transfer pricing decisions. Likewise, the audit quality variable is proven to have a significant negative effect on transfer pricing decisions in manufacturing companies in Indonesia. Meanwhile, the bonus mechanism, foreign ownership, and exchange rate variables were not proven to have a significant effect on the company's transfer pricing decision. These results indicated that the greater the tax minimization carried out by the company and the lower the audit quality will increase the probability of the company in conducting transfer pricing, and vice versa. The results of this study have implications for encouraging the government to make regulations that can prevent transfer pricing practices between companies that have a special relationship that might harm the government from tax revenue. Keywords: bonus mechanism; foreign ownership; tax minimization; transfer pricing
Joseph Tangon, Merry Ligia Sael, Ririn Fadilah Baso
Published: 26 June 2021
Jurnal Bisnis Terapan, Volume 5, pp 35-46; https://doi.org/10.24123/jbt.v5i1.3931

Abstract:
The purpose of this study was to design existing financial reports using applications that are easier, faster, more complete, accurate, and timely in presenting financial statement information. This research was conducted at the Kost Katto 2 Kec. Mapanget, Manado. The data obtained from the author's interviews with business owners and employees. The research method used was a qualitative method with a descriptive approach. Data collection was carried out by means of observation, interviews, and literature study.The results showed that in preparing financial reports based on SAK EMKM using Microsoft Access, all difficulties and problems faced in preparing financial reports could be resolved. This arrangement was based on the accounting cycle by preparing the required forecast tables, after which it can input transactions and can see the results of the financial statement design in the form of an income statement, a statement of financial position, and notes to financial statements. The recommendation from the results of this study is that Kost Katto 2 should make bookkeeping reports in accordance with existing standards and make financial reports using the Microsoft Access application program designed based on SAK EMKM Keywords: Application design, financial report, SAK EMKM
Nabiell Ghibran, Lukman Effendy, Indria Puspitasari Lenap
Published: 26 June 2021
Jurnal Bisnis Terapan, Volume 5, pp 125-138; https://doi.org/10.24123/jbt.v5i1.4029

Abstract:
The study was intended to analyze the reactions of Indonesia's capital markets on events Indonesia tested positive for the corona virus pandemic. The study adopted an 11-day period of event study analysis. The population in this study is the entire company listed on the LQ45 index at the Indonesian stock exchange in February - June 2020. Sampling taken in this study uses an impressive sampling technique. Samples obtained by criteria on this research account number 42 companies. Variables used in this study are abnormal return and trading volume of activity. The study used paired sample t-test analysis methods. The research indicates that there was no significant difference between average abnormal return before and after the Indonesia announcement was positive the corona virus pandemic. This is indicated by the results of the significant paired sample t-test that have a value of 0.924 > 0.05. Additionally, this study indicates that there was no significant difference in average trading volume activity before and after the events of the Indonesian announcement was positive that the corona virus pandemic. This is indicated by the results of the significant paired sample t-test that have a value of 0.936 > 0.05. Keywords : Event Study, Corona Virus Pandemic, Abnormal Return, Trading Volume Activity
Septiana Novita Dewi, Aris Tri Haryanto
Published: 26 June 2021
Jurnal Bisnis Terapan, Volume 5, pp 101-114; https://doi.org/10.24123/jbt.v5i1.2841

Abstract:
This research aimed to test and analyze the role of product display, security and ease of transaction decisions using Shopee's shipping services. This research was conducted in the Surakarta area. The object of this research is consumers who have transacted using the Shopee application. The population in this study were consumers who had shopped using the Shopee application who had made transactions at the end of 2019. The sample determination process was carried out based on consumer experience in using the Shopee application. Furthermore, it was ensured that the consumers who were the samples of this study met the specified criteria and were willing to fill out the questionnaire. If they were not willing and do not meet the criteria, then the consumer was skipped and then researcher looked for other consumers who met the sample criteria. By using this technique, not all populations in this study had the same opportunities as research samples. In this study the sample was 56 respondents. This study resulted in a regression equation, it can be seen that product appearance, security and convenience have a positive effect on the decision to transact using Shopee's shipping services. The results of the t-statistical test show that product appearance, security and convenience partially have a significant effect on the decision to transact using Shopee's delivery service Keywords: Product Display, Security and Ease, Transaction Decision.
Muchammad Saifuddin
Published: 26 June 2021
Jurnal Bisnis Terapan, Volume 5, pp 115-124; https://doi.org/10.24123/jbt.v5i1.3028

Abstract:
This research is motivated by the existence of a pandemic covid 19 which is an obstacle for small and medium- sized enterprises (SMEs) in marketing. The purpose of this study was to provide an overview of the forms of digital marketing out by small-medium enterprises during the covid 19 pandemic that cannot be predicted for the end of the covid 19 pandemic. This research was descriptive qualitative one using a literature study with the focus to explain the results of research obtained by researchers. The results of this study was to provide an overview of digital marketing at the time of the covid-19 pandemic. Keywords: Digital Merketing, Marketing, covid-19, inbound marketing, outbond marketing
Angeline Thalita
Published: 26 June 2021
Jurnal Bisnis Terapan, Volume 5, pp 89-100; https://doi.org/10.24123/jbt.v5i1.4085

Abstract:
This study aimed to investigate the extent of the application of the principles of Good Corporate Governance (GCG) and protection of personal data from the point of view of consumers in telecommunications service companies. The case study analyzed the misuse of used telephone card data in a telecommunications service company PT. Z. The empirical judicial method was used in this study. This legal research was carried out by examining documents (document studies), using 2 (two) approaches, the statute approach and the conceptual approach. Primary data were collected through surveys and interviews to prove the findings in the first stage. The results of the study, on the legal aspects showed that the legal protection for consumers as users of telecommunications services has not been fully implemented by PT. Z according to Law Number 8 of 1999 concerning Consumer Protection and Law Number 36 of 1999 concerning Telecommunications. Consumer perceptions indicate that PT. Z has not implemented GCG principles properly. Consumer responses to aspects of consumer personal data protection related to the above cases are also not good and tend to be detrimental to consumers. This research showed that the application of GCG principles is not optimal and has an impact on weak aspects of consumer protection. For the implementation of GCG in the future, PT. Z should have good intentions in running its business and provide correct, complete and clear information related to the products it trades, both spoken and written. Keywords : Good corporate governance, consumer protection, personal data protection, telecommunication service
Agung Sriwardhani
Published: 26 June 2021
Jurnal Bisnis Terapan, Volume 5, pp 1-22; https://doi.org/10.24123/jbt.v5i1.4453

Abstract:
This study aimed to evaluate the application of PSAK 45 accounting and internal control in 32 churches in the Surabaya, Sidaorjo and Gresik areas. The method used in this research was descriptive research by comparing the results of the study with existing theories. These are the results of this study. First, There is no strict separation of functional responsibilities, where the 26 churches have not separated the functions, while another 12 churches have clearly separated the responsibilities. Second, only 5 churches have implemented complete accounting records starting from the use of journals, general ledgers and financial reports produced by the church in accordance with PSAK 45.Third, the implementation of healthy practices in carrying out their duties and functions has not been implemented properly due to the small number of church administrator. Fourth, Employees do not have the appropriate quality and responsibility yet, because it is difficult to find people who are committed to doing services in the church. Keywords: church accounting, psak 45, church finances, internal control.
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