Jurnal Bisnis Terapan最新文献_第7页

PENGARUH PENDAPATAN ASLI DAERAH (PAD), DAN DANA TRANSFER TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL 区域总收入(PAD)的影响，以及资本预算分配的转移资金

Jurnal Bisnis Terapan Pub Date : 2020-12-18 DOI: 10.24123/jbt.v4i2.2848

A. Siagian

{"title":"PENGARUH PENDAPATAN ASLI DAERAH (PAD), DAN DANA TRANSFER TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL","authors":"A. Siagian","doi":"10.24123/jbt.v4i2.2848","DOIUrl":"https://doi.org/10.24123/jbt.v4i2.2848","url":null,"abstract":"This study aimed to test the effect of Own Source Revenue and Fiscal Balance Transfer on Capital Expenditure Budget Allocation on Provincial Government on D.I Yogyakarta on 2012 to 2018 based on Statistic Indonesian (BPS).This research uses descriptive quantitative approach, which is measure using multiple linear regression based method use SPSS 24.0. The population of this study is the district / city in the D.I Yogyakarta in 2012 to 2018. The sample is determined based on the census method which is taking a sample of the total population that is as many as 35 samples. The data used in this study are secondary data, that colleted on official website www.djpk.kemenkeu.go.id. The analytical methods used are descriptive analysis, analysis of classic assumption and multiple linear regression analysis with level of significance is 5%. Hypothesis testing is using regression partial test (t-Test) and the coefficient of determination test (R²).This result is Own Source Revenue and Fiscal Balance Transfer had a positive significant affect to Capital Expenditure Budget Allocation. This research is conducted 65,9% of factors influencing Capital Expenditure Budget Allocation. Future research may use others independent variable.","PeriodicalId":103621,"journal":{"name":"Jurnal Bisnis Terapan","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126297566","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 PERTUMBUHAN PERUSAHAAN, UKURAN PERUSAHAAN, PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI 企业增长、企业规模、税收规划与良好的公司治理进行缩减

Jurnal Bisnis Terapan Pub Date : 2020-12-18 DOI: 10.24123/jbt.v4i2.2924

G. Febriyanti

{"title":"PENGARUH PERTUMBUHAN PERUSAHAAN, UKURAN PERUSAHAAN, PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI","authors":"G. Febriyanti","doi":"10.24123/jbt.v4i2.2924","DOIUrl":"https://doi.org/10.24123/jbt.v4i2.2924","url":null,"abstract":"The implementation of Good Corporate Governance (GCG) will encourage business people to carry out business practices that prioritize the going concern of the company, the interests of stakeholders, and avoid ways of gaining instant profits that are detrimental to others so as to create fair competition and a conducive business climate. Good Corporate Governance (GCG) implemented by companies in Indonesia is very important to support economic growth and stability. Research on earnings management has been carried out both overseas and domestically. But it was found that there was a research gap in previous studies. This research was conducted because of the gap research phenomenon from previous studies. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2015-2018 with a sample of 57 companies. The results showed that company growth and company size did not have a significant effect on earnings management. While tax planning has a significant influence on earnings management. This research shows that Good Corporate Governance does not moderate the relationship between company size and earnings management. Good Corporate Governance also does not moderate the relationship between tax planning and earnings management.","PeriodicalId":103621,"journal":{"name":"Jurnal Bisnis Terapan","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125614940","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: 5

PROGRAM WISATA BERSIH MELALUI PEMBERIAN REWARD DALAM MENINGKATKAN DAYA TARIK WISATAWAN DI BANYUWANGI 通过奖励计划来清洁旅游，增加板鱼王的吸引力

Jurnal Bisnis Terapan Pub Date : 2020-12-18 DOI: 10.24123/JBT.V4I2.2481

Nadiya Lifa Ningrum, Saiful Rohman

{"title":"PROGRAM WISATA BERSIH MELALUI PEMBERIAN REWARD DALAM MENINGKATKAN DAYA TARIK WISATAWAN DI BANYUWANGI","authors":"Nadiya Lifa Ningrum, Saiful Rohman","doi":"10.24123/JBT.V4I2.2481","DOIUrl":"https://doi.org/10.24123/JBT.V4I2.2481","url":null,"abstract":" Tourism is the leading sector in Banyuwangi, but the increasing number of tourists who is visiting Banyuwangi will causes more and more volumes of waste. Bangsring Underwater is a top destination Banyuwangi that is Frequently visited by tourists. The purpose of this study is to find outthe solutionswhich related to waste problems in order to Minimized the impact and supporting factors and obstacles in the implementation of waste management programs in Bangsring Underwater tourism.The method in this study was qualitative method. The result of this study is lean tourism programs that Is realized by the movement for not leaving garbage on tourism place. This program is carried out by providing garbage bags from totebags as trash that cangenerated from every tourist activity during their visit. Garbage in the totebag is obtained from the packaging of food and beverage waste carried by tourists when traveling and garbage around them. When tourists left,. The totebag which is containing garbage must be returned to manager at the exit door. If they do that kind of thing, they will be rewarded This is an advantage in the program carried out by researchers. Reward in the clean travel program is an award for who has been following the rules which determined by tourism manager. The supporting factors in this program are come form management of bangsring underwater banyuwangi also departement of culture and tourism and the banyuwangi environment agency. While the inhibition is on formation of a hygiene monitoring team in Bangsring Underwater.","PeriodicalId":103621,"journal":{"name":"Jurnal Bisnis Terapan","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115056184","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: 2

PENGARUH LIABILITAS DAN EKUITAS TERHADAP PROFITABILITAS PADA PT. PRIMARINDO ASIA INFRASTRUCTURE TBK 对PT. PRIMARINDO asian INFRASTRUCTURE TBK的盈利能力和权益的影响

Jurnal Bisnis Terapan Pub Date : 2020-12-18 DOI: 10.24123/jbt.v4i2.2830

Safira Nurlita, Aliah Pratiwi

引用次数: 3

ANALISA KUALITAS PELAYANAN PASIEN DI IGD RUMAH SAKIT GIGI DAN MULUT “X” SURABAYA 分析泗水牙科和口腔X医院患者的护理质量

Jurnal Bisnis Terapan Pub Date : 2020-12-18 DOI: 10.24123/JBT.V4I2.2896

N. Kartika, Reny Natasya

{"title":"ANALISA KUALITAS PELAYANAN PASIEN DI IGD RUMAH SAKIT GIGI DAN MULUT “X” SURABAYA","authors":"N. Kartika, Reny Natasya","doi":"10.24123/JBT.V4I2.2896","DOIUrl":"https://doi.org/10.24123/JBT.V4I2.2896","url":null,"abstract":"Although service industries are invisible compared to manufacture, the global economy becomes more service oriented. The main characteristic of service feature is their production and sales occur simultaneously. It is quite difficult to measure service performance. However, the service quality of hospital service is considered to be an important topic of service management. IGD Dental and Medical service “X” in Surabaya is one of the hospital which provides Dental and Oral health in particular. This paper aims to identify the importance and performance of “X” Dental and Oral hospital which two methods (SERVQUAL and IPA) are able to explain significant amount of service quality.At the same time, the service quality factors of IPA model had more comprehensive consideration in comparison to SERVQUAL. SERVQUAL has five dimensions named Tangible, Reliability, Responsiveness, Assurance, and Emphaty . The research involving 70 participants. and the result is several dimensions of Importance Performance Analysis were proposed to improve service quality.Performance Analysis is important to improve the quality of services, such as by providing more complete and sophisticated medical facilities and equipment.","PeriodicalId":103621,"journal":{"name":"Jurnal Bisnis Terapan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121076035","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

PAPERLESS OFFICE SEBUAH KEBUTUHAN KANTOR MASA DEPAN DI INDONESIA 未来印尼办公室需要无纸化办公室

Jurnal Bisnis Terapan Pub Date : 2019-06-29 DOI: 10.24123/JBT.V3I01.1986

Barnad Barnad

引用次数: 3

ANALISIS FAKTOR YANG MEMENGARUHI MINAT TOKO MENGGUNAKAN E-MARKET PLACE BUILDING MATERIAL UNTUK PENJUALAN BERBASIS APLIKASI 分析影响商店兴趣的因素，使用e -市场大楼材料进行基于应用的销售

Jurnal Bisnis Terapan Pub Date : 2019-06-29 DOI: 10.24123/JBT.V3I01.1983

A. Wardhana, Mirza May Jayanti, Ilmanza Restuadi Kurniawan

引用次数: 1

ANALISIS PELAKSANAAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 DAN PERATURAN MENTERI KEUANGAN NOMOR 215/PMK.03/2018 分析2018年23年的政府法规执行和2018年3月3日的财政部长法规

Jurnal Bisnis Terapan Pub Date : 2019-06-29 DOI: 10.24123/JBT.V3I01.1988

R. Soerjatno, Levi Martantina

{"title":"ANALISIS PELAKSANAAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 DAN PERATURAN MENTERI KEUANGAN NOMOR 215/PMK.03/2018","authors":"R. Soerjatno, Levi Martantina","doi":"10.24123/JBT.V3I01.1988","DOIUrl":"https://doi.org/10.24123/JBT.V3I01.1988","url":null,"abstract":"Tax is one of the country income sources to develop a nation in achieving general welfare. Fundamentally, all implementation rules of the Taxation Law are for convenience for taxpayers, because with such convenience it is expected that tax compliance will continue to increase. Likewise, the enactment of Government Regulation Number 23 of 2018 in addition to lightening of the tax burden relief for taxpayers because previously with Government Regulation Number 46 of 2013 it was stipulated that the tax rate was 1%, but in mid2018 Government Regulation number 46 was revoked and replaced with Regulation Government number 23 of 2018 concerning income tax on income from business received or obtained by taxpayers who have certain gross circulation which sets a tax rate of 0.5%, so there is a tax relief in the form of a reduction in the tax rate of 0.5%. In Government Regulation of 2018 number 23, it is also stipulated that Taxpayers may choose not to count using Government Regulation of 2018number 23, but apply the Article 25 paragraph (7) of the Income Tax Law which we briefly call General Income Tax. Regarding the calculation of general income tax, it has been set in the Minister of Finance Regulation Number 215 / PMK.03 / 2018 which will take effect on December 1, 2018. Based on the discussion of the Minister of Finance Regulation Number 99 / PMK.03 / 2018 as the implementation rule of Government Regulation Number 23 of 2018, which the installment calculation of Income Tax Article 25 refers to Minister of Finance Regulation number 215 / PMK.03 / 2018 can be concluded that if the taxpayer choose to calculate the tax using Income Tax at the rate of Article 17 of the Income Tax Law, or has passed a certain gross circulation amount (Rp.4,800,000,000.00), or has passed a certain period of time required in Government Regulation number 23 of 2018, then The installment of Article 25 income tax in one tax year is NIL. \u0000 ","PeriodicalId":103621,"journal":{"name":"Jurnal Bisnis Terapan","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133076427","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

PENGUATAN EKONOMI KELUARGA, MELALUI TABUNGAN SAMPAH DI KELURAHAN JUNGCANGCANG KECAMATAN PAMEKASAN, KAB. PAMEKASAN

Jurnal Bisnis Terapan Pub Date : 2019-06-29 DOI: 10.24123/JBT.V3I01.1987

Akh. Fawaid, M. Holis, Ahmad Rajaul Masrur

引用次数: 0

ENCOURAGING EMPLOYEE’S INTRAPRENEURSHIP HABIT TO REDUCE CORRUPTION 鼓励员工的内部创业习惯，减少腐败

Jurnal Bisnis Terapan Pub Date : 2019-06-29 DOI: 10.24123/JBT.V3I01.1979

S. Wahyudi

引用次数: 0