Jurnal Bisnis Terapan最新文献_第2页

SOCIAL MEDIA MARKETING ON BRAND AWARENESS LOCAL INDONESIAN COSMETIC SOMETHINC 社交媒体营销的品牌知名度当地印尼化妆品什么的

Jurnal Bisnis Terapan Pub Date : 2023-06-30 DOI: 10.24123/jbt.v7i1.5260

Silfitri, D. Hermawan

引用次数: 0

DAMPAK PERUBAHAN PENCATATAN KE PEMBUKUAN PADA WAJIB PAJAK ORANG PRIBADI: STUDI KASUS PROFESI PENGACARA 个人纳税人的簿记变化的影响:律师职业案例研究

Jurnal Bisnis Terapan Pub Date : 2023-06-30 DOI: 10.24123/jbt.v7i1.5538

Yusuf Mulus Riptianto

引用次数: 0

THE APPLICATION OF NON-TAXABLE SALES VALUE OF TAX OBJECT IN THE CALCULATION OF LAND AND BUILDING TAX 税收对象的非应税销售价值在土地和建筑税计算中的应用

Jurnal Bisnis Terapan Pub Date : 2023-06-30 DOI: 10.24123/jbt.v7i1.4810

Nobertus Purnomo Lastu, Widya Indah Nurmalasari

{"title":"THE APPLICATION OF NON-TAXABLE SALES VALUE OF TAX OBJECT IN THE CALCULATION OF LAND AND BUILDING TAX","authors":"Nobertus Purnomo Lastu, Widya Indah Nurmalasari","doi":"10.24123/jbt.v7i1.4810","DOIUrl":"https://doi.org/10.24123/jbt.v7i1.4810","url":null,"abstract":"Land and Building Tax is given on land and building ownership for state revenue. While the Selling Value of Non-Taxable Tax Objects (NJOPTKP), is one of the components in calculating Land and Building Tax (L&B). Calculating Land and Building Tax determined by Sales Value of Tax Object (NJOP) and NJOP increases every year. The problem is whether or not NJOPTKP, used as a deduction for NJOP, influences the calculation of L&B Tax due to the absence of material changes from the deduction. In this study, NJOPTKP of L&B Tax was analyzed using a qualitative descriptive dan quantitative method by comparing changes in Non-Taxable Income of Income Tax (PTKP), and L&B taxes between Indonesia and other countries. The analysis results indicated that economic quantities such as inflation, Regional Minimum Wages and changes in PTKP of Income Tax were not related to changes in NJOPTKP. The application of L&B Tax does not consider the status of land and buildings (whether or not it is productive) and the family status of the subjects who own the land and buildings. As a result, NJOPTKP does not have a material meaning for the calculation of L&B Tax due to the absence of a significant adjustment when compared to the increase in the NJOP on Rural and Urban Sectoral L&B Taxes (PBB-P2) and Plantation, Forestry and Mining Sectoral L&B Taxes (PBB-P3).","PeriodicalId":103621,"journal":{"name":"Jurnal Bisnis Terapan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130359778","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ANALISIS VARIAN SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSIPADA PTPN VIII UNIT CIKASUNGKA BOGOR, JAWA BARAT

Jurnal Bisnis Terapan Pub Date : 2023-06-30 DOI: 10.24123/jbt.v7i1.5606

Beni Hariadi, Mahagiyani Mahagiyani

{"title":"ANALISIS VARIAN SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSIPADA PTPN VIII UNIT CIKASUNGKA BOGOR, JAWA BARAT","authors":"Beni Hariadi, Mahagiyani Mahagiyani","doi":"10.24123/jbt.v7i1.5606","DOIUrl":"https://doi.org/10.24123/jbt.v7i1.5606","url":null,"abstract":"This study aims to investigate and determine how the production cost budget is used to control production costs at PTPN VIII Unit Cikasungka in Bogor Jawa Barat, as well as to analyze and determine what causes the disparity between the budget and the actual realization of unfavorable production costs at PTPN VIII Unit Cikasungka in Bogor, Jawa Barat. This study also compare the company's production cost budget with the actual production costs at the end of the period and analysis of variance on the deviations. The type of research data used in this study is the type of quantitative data. The quantitative data in this study namely production cost data in the Company's Work Plan and Budget and realization at PTPN VIII Unit Cikasungka Bogor, West Java. Data collection techniques in conducting this research are techniques documentation, literature study and observation. The data analysis method used is a descriptive method, namely by thoroughly decrypting the data obtained during the process research. The research methods used in research in PTPN VIII Cikasungka Unit is: analysis of raw material cost variance, direct labor cost of one difference, two difference, and three difference, and factory overhead cost analysis of one difference. The results reveal that the production cost budget, that was used to control production costs at PTPN VIII Unit Cikasungka in Bogor Jawa Barat, was not truly effective.","PeriodicalId":103621,"journal":{"name":"Jurnal Bisnis Terapan","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125502639","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

REPEAT ORDER RECOMMENDATION MODEL TO DIGITALIZE THE CANTEEN 重复点单推荐模型，实现食堂数字化

Jurnal Bisnis Terapan Pub Date : 2023-06-30 DOI: 10.24123/jbt.v7i1.5336

D. Absari, Liliana Liliana, Daniel Soesanto, Susana Limanto

{"title":"REPEAT ORDER RECOMMENDATION MODEL TO DIGITALIZE THE CANTEEN","authors":"D. Absari, Liliana Liliana, Daniel Soesanto, Susana Limanto","doi":"10.24123/jbt.v7i1.5336","DOIUrl":"https://doi.org/10.24123/jbt.v7i1.5336","url":null,"abstract":"The canteen is a campus facility that the academic community needs. However, because it is considered a complementary facility, business processes in the canteen are carried out conventionally, relying on paper-based recording. In addition, at certain hours, especially at lunchtime, the canteen is overloaded due to too many orders co-occurring. This buildup of charges is due to the need for canteen preparation in preparing orders from its buyers. Therefore, this study developed an ordering system to recommend the menus that customers likely purchase. The case study used in this research is the Keluwih canteen on the Tenggilis campus, owned by the University of Surabaya. This research used the waterfall method and focused on three main canteen processes: online ordering with a repeat order recommendation model for sellers, delivery services, and payments using the e-wallet. The study's results were assessed qualitatively, and the respondents felt they got better and faster service. Furthermore, with this system's e-canteen application, the time needed to complete a transaction at the campus canteen can be done efficiently to increase customer satisfaction and employee productivity from tenants.","PeriodicalId":103621,"journal":{"name":"Jurnal Bisnis Terapan","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128628025","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH BAURAN PEMASARAN TERHADAP KEPUASAN PASIEN DI APOTEK RAHMA KRIAN SIDOARJO 市场营销组合对患者幸幸感的影响

Jurnal Bisnis Terapan Pub Date : 2023-06-30 DOI: 10.24123/jbt.v7i1.5217

Fadillah Tamammya Anshory, I. Permatasari

引用次数: 0

PERAN KEADILAN PROSEDURAL DAN KEADILAN ANTAR PRIBADIDALAM MENENTUKAN KEBERHASILAN DAN KEPUASAN PENANGANAN KOMPLAIN 在决定处理投诉的成功和满足感方面，个人正义和相互正义的作用

Jurnal Bisnis Terapan Pub Date : 2023-06-30 DOI: 10.24123/jbt.v7i1.5335

A. Wijaya, Widya Prananta, Made Virma Permana

{"title":"PERAN KEADILAN PROSEDURAL DAN KEADILAN ANTAR PRIBADIDALAM MENENTUKAN KEBERHASILAN DAN KEPUASAN PENANGANAN KOMPLAIN","authors":"A. Wijaya, Widya Prananta, Made Virma Permana","doi":"10.24123/jbt.v7i1.5335","DOIUrl":"https://doi.org/10.24123/jbt.v7i1.5335","url":null,"abstract":"Service companies often face complaints due to the challenges of providing standardized services. Unlike manufacturers that produce standardized products using machines, service companies are more susceptible to consumer complaints. Procedural justice and interpersonal justice are factors that determine the success rate of complaint handling. This study aims to examine the impact of procedural justice and interpersonal justice on complaint satisfaction through complaint handling. The study adopted a quantitative approach and involved a sample of 181 respondents, specifically consumers who have filed complaints with service companies. The test results demonstrate that both procedural justice and interpersonal justice significantly influence the effectiveness of complaint handling. The research also confirms that complaint satisfaction is influenced by both procedural justice and interpersonal justice. The study's findings indicate that successful complaint handling partially mediates the relationship between procedural justice, interpersonal justice, and complaint satisfaction. This research underscores the importance of procedural justice and interpersonal justice for service companies. They should prioritize complaint handling to establish customer loyalty and prevent negative word-of-mouth.","PeriodicalId":103621,"journal":{"name":"Jurnal Bisnis Terapan","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124974938","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

FAKTOR-FAKTOR YANG MEMPENGARUHI TURNOVER INTENTION PADA KARYAWAN MATAHARI DI JAKARTA 影响雅加达员工轮换强度的因素

Jurnal Bisnis Terapan Pub Date : 2023-06-30 DOI: 10.24123/jbt.v7i1.5358

Dwi Prasetya, Netania Emilisa, Farah Jihan Fauzan

引用次数: 0

PENGARUH PENGETAHUAN, SOSIALISASI, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI 知识、社会化和税收制裁对个人纳税人合规的影响

Jurnal Bisnis Terapan Pub Date : 2023-06-30 DOI: 10.24123/jbt.v7i1.5554

Sosialisasi Perpajakan, Sanksi Perpajakan

引用次数: 0

PSAK 72: EVALUASI PENERAPAN AKUNTANSI PADA PERUSAHAAN PENGEMBANG REAL ESTATE DI BATAM PSAK 72:关于巴淡房地产开发商的会计应用评估

Jurnal Bisnis Terapan Pub Date : 2023-06-30 DOI: 10.24123/jbt.v7i1.5282

Widda Royanisa Manalu, Alfonsa Dian Sumarna

{"title":"PSAK 72: EVALUASI PENERAPAN AKUNTANSI PADA PERUSAHAAN PENGEMBANG REAL ESTATE DI BATAM","authors":"Widda Royanisa Manalu, Alfonsa Dian Sumarna","doi":"10.24123/jbt.v7i1.5282","DOIUrl":"https://doi.org/10.24123/jbt.v7i1.5282","url":null,"abstract":"The PSAK 72 regarding Contract Revenue from Customers effective as of 2020, which replaces some of the old rules, has focused on the migration of revenue recognition at PT. RPM is one of the real estate development companies on Batam Island. This comparative quantitative descriptive research aims to analyze the differences in revenue recognition reported by companies when implementing and not implementing PSAK 72. Data collection uses interview methods and documentation related to income transactions for the period October to December 2020. This research found that the 2020 reporting of PT. RPM still uses the old rules. There are seven types of income for PT. RPM are fine revenue, first-party fee revenue, cancellation revenue, other revenue, rent revenue, waarmerking revenue, and giro service revenue. The types of revenue that are not included in the PSAK 72 standard are other revenue, rent revenue, and giro service revenue. PSAK 72 set that revenue can be recognized when the performance obligation has been fulfilled or the transaction in the form of a contract has been completed. All transactions related to contract revenue in October-December 2020 have been fulfilled or the performance obligations to customers have been completed. The analysis of the calculation of total revenue if implementing PSAK 72 and not implementing PSAK 72 is the same as the amount reported in 2020.","PeriodicalId":103621,"journal":{"name":"Jurnal Bisnis Terapan","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124305776","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0