Jurnal Bisnis Terapan最新文献_第6页

DIGITAL MARKETING : STRATEGI YANG HARUS DILAKUKAN UMKM SAAT PANDEMI COVID-19 数字营销:UMKM在COVID-19大流行期间必须采取的战略

Jurnal Bisnis Terapan Pub Date : 2021-06-26 DOI: 10.24123/jbt.v5i1.3028

M. Saifuddin

引用次数: 11

DESAIN APLIKASI LAPORAN KEUANGAN USAHA KOS-KOSAN BERDASARKAN SAK EMKM MENGGUNAKAN MICROSOFT ACCESS 以微软存取为基础的EMKM入侵者的财务报表设计

Jurnal Bisnis Terapan Pub Date : 2021-06-26 DOI: 10.24123/jbt.v5i1.3931

Joseph Tangon, Merry Ligia Sael, Ririn Fadilah Baso

{"title":"DESAIN APLIKASI LAPORAN KEUANGAN USAHA KOS-KOSAN BERDASARKAN SAK EMKM MENGGUNAKAN MICROSOFT ACCESS","authors":"Joseph Tangon, Merry Ligia Sael, Ririn Fadilah Baso","doi":"10.24123/jbt.v5i1.3931","DOIUrl":"https://doi.org/10.24123/jbt.v5i1.3931","url":null,"abstract":"Abstract \u0000The 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 \u0000 Keywords: Application design, financial report, SAK EMKM","PeriodicalId":103621,"journal":{"name":"Jurnal Bisnis Terapan","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125430461","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: 1

GOOD CORPORATE GOVERNANCE DAN PERLINDUNGAN KONSUMEN: STUDI KASUS: PENYALAHGUNAAN DATA KARTU TELEPON BEKAS 良好的公司治理和消费者保护:案例研究:滥用二手电话卡数据

Jurnal Bisnis Terapan Pub Date : 2021-06-26 DOI: 10.24123/jbt.v5i1.4085

Angeline Thalita

{"title":"GOOD CORPORATE GOVERNANCE DAN PERLINDUNGAN KONSUMEN: STUDI KASUS: PENYALAHGUNAAN DATA KARTU TELEPON BEKAS","authors":"Angeline Thalita","doi":"10.24123/jbt.v5i1.4085","DOIUrl":"https://doi.org/10.24123/jbt.v5i1.4085","url":null,"abstract":"Abstract \u0000This 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. \u0000Keywords : Good corporate governance, consumer protection, personal data protection, telecommunication service","PeriodicalId":103621,"journal":{"name":"Jurnal Bisnis Terapan","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126441264","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

PERAN TAMPILAN PRODUK, KEAMANAN DAN KEMUDAHAN PADA KEPUTUSAN BERTRANSAKSI MENGGUNAKAN JASA PENGIRIMAN SHOPEE 产品的外观、安全性和简易决策使用SHOPEE服务进行交易

Jurnal Bisnis Terapan Pub Date : 2021-06-26 DOI: 10.24123/jbt.v5i1.2841

S. Dewi, Ari Haryanto

{"title":"PERAN TAMPILAN PRODUK, KEAMANAN DAN KEMUDAHAN PADA KEPUTUSAN BERTRANSAKSI MENGGUNAKAN JASA PENGIRIMAN SHOPEE","authors":"S. Dewi, Ari Haryanto","doi":"10.24123/jbt.v5i1.2841","DOIUrl":"https://doi.org/10.24123/jbt.v5i1.2841","url":null,"abstract":"Abstract \u0000This 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 \u0000 Keywords: Product Display, Security and Ease, Transaction Decision.","PeriodicalId":103621,"journal":{"name":"Jurnal Bisnis Terapan","volume":"51 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131369352","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: 1

PENGARUH ETIKA KEPEMIMPINAN, FUNGSI BADAN PENGAWAS, TINGKAT PEMAHAMAN AKUNTANSI TERHADAP KUALITAS PELAPORAN KEUANGAN LPD DI KOTA DENPASAR 领导伦理、监督机构职能、丹巴萨市LPD财务报告质量的会计理解水平

Jurnal Bisnis Terapan Pub Date : 2021-06-26 DOI: 10.24123/jbt.v5i1.4062

Desak Ayu Sriary Bhegawati, Ni Nyoman Ari Novarini

{"title":"PENGARUH ETIKA KEPEMIMPINAN, FUNGSI BADAN PENGAWAS, TINGKAT PEMAHAMAN AKUNTANSI TERHADAP KUALITAS PELAPORAN KEUANGAN LPD DI KOTA DENPASAR","authors":"Desak Ayu Sriary Bhegawati, Ni Nyoman Ari Novarini","doi":"10.24123/jbt.v5i1.4062","DOIUrl":"https://doi.org/10.24123/jbt.v5i1.4062","url":null,"abstract":"Abstract \u0000Village 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. \u0000Keyword : Quality of Financial Statements, Leadership Ethics, Supervisory Body Functions, Level of Accounting Understanding","PeriodicalId":103621,"journal":{"name":"Jurnal Bisnis Terapan","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134141993","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 MODAL KERJA DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN 资本和盈利能力对企业价值的影响

Jurnal Bisnis Terapan Pub Date : 2021-06-26 DOI: 10.24123/jbt.v5i1.4093

Budi Setyawan

引用次数: 3

THE EFFECT OF TAX MINIMIZATION, BONUS MECHANISM, FOREIGN OWNERSHIP, EXCHANGE RATE, AUDIT QUALITY ON TRANSFER PRICING DECISIONS 税收最小化、奖金机制、外资所有权、汇率、审计质量对转让定价决策的影响

Jurnal Bisnis Terapan Pub Date : 2021-06-26 DOI: 10.24123/jbt.v5i1.4079

M. Marfuah, Sanintya Mayantya, Priyono Puji Prasetyo

{"title":"THE EFFECT OF TAX MINIMIZATION, BONUS MECHANISM, FOREIGN OWNERSHIP, EXCHANGE RATE, AUDIT QUALITY ON TRANSFER PRICING DECISIONS","authors":"M. Marfuah, Sanintya Mayantya, Priyono Puji Prasetyo","doi":"10.24123/jbt.v5i1.4079","DOIUrl":"https://doi.org/10.24123/jbt.v5i1.4079","url":null,"abstract":"Abstract \u0000The 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. \u0000 Keywords: bonus mechanism; foreign ownership; tax minimization; transfer pricing","PeriodicalId":103621,"journal":{"name":"Jurnal Bisnis Terapan","volume":"418 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132450247","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: 1

ANALISIS MANAJEMEN PERUBAHAN TERHADAP KINERJA ORGANISASI PADA PT SOLUSI BANGUN INDONESIA TBK 分析组织在PT BANGUN solutions印度尼西亚TBK的绩效变化管理

Jurnal Bisnis Terapan Pub Date : 2021-06-26 DOI: 10.24123/jbt.v5i1.4014

Lingga Yuliana, Ida Trigani, Wulan Aditya Putri

{"title":"ANALISIS MANAJEMEN PERUBAHAN TERHADAP KINERJA ORGANISASI PADA PT SOLUSI BANGUN INDONESIA TBK","authors":"Lingga Yuliana, Ida Trigani, Wulan Aditya Putri","doi":"10.24123/jbt.v5i1.4014","DOIUrl":"https://doi.org/10.24123/jbt.v5i1.4014","url":null,"abstract":"Abstract \u0000Cement 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. \u0000Keywords: Change Management, Organizational Performance, Analytic Network Process","PeriodicalId":103621,"journal":{"name":"Jurnal Bisnis Terapan","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121383300","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: 4

EVALUASI PENERAPAN PSAK NO. 45 DAN PENGENDALIAN INTERNAL GEREJA DI WILAYAH SURABAYA, SIDOARJO DAN GRESIK 评估PSAK NO的应用。45以及教会对泗水、西多约和格雷斯克地区的内部控制

Jurnal Bisnis Terapan Pub Date : 2021-06-26 DOI: 10.24123/jbt.v5i1.4453

Agung Sriwardhani

引用次数: 0

PENGUJIAN APLIKASI TRANSAKSI PERDAGANGAN MENGGUNAKAN BLACK BOX TESTING BOUNDARY VALUE ANALYSIS 企鹅应用黑盒子测试边界值分析

Jurnal Bisnis Terapan Pub Date : 2020-12-21 DOI: 10.24123/jbt.v4i2.2170

Agus Utomo, Yusuf Sutanto, Erna Tiningrum, E. Susilowati

{"title":"PENGUJIAN APLIKASI TRANSAKSI PERDAGANGAN MENGGUNAKAN BLACK BOX TESTING BOUNDARY VALUE ANALYSIS","authors":"Agus Utomo, Yusuf Sutanto, Erna Tiningrum, E. Susilowati","doi":"10.24123/jbt.v4i2.2170","DOIUrl":"https://doi.org/10.24123/jbt.v4i2.2170","url":null,"abstract":"The information system is one of the needs that is often used to facilitate human work. Jobs that often use information systems are office jobs, both in government and private agencies. Companies generally need an information system to simplify work such as creating cooperation documents, contract documents with external parties, as well as to help make monitoring and evaluation sheets for internal management. Like a system, to be able to store and display data as it should. Information system testing is needed in order to know the shortcomings of a system. The drawbacks of a system can be in the form of features that don't work properly or there are differences between the features expected and the features available. One of the tests of information systems is testing the Black Box method system by means of Boundary Value Analysis. Boundary Value Analysis is a method of testing by determining the lower and upper limit values of the data to be tested. This test is carried out on the function of adding new goods data to the trade transaction application. The test results are still lacking when validating the data entered into the system, causing the data stored in the database to not match what was expected. The results of this test can be an input to improve the application so that the eligibility requirements of the information system are better in accordance with the expected data entered into the system.","PeriodicalId":103621,"journal":{"name":"Jurnal Bisnis Terapan","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129917431","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: 9