Jurnal Akuntansi Bisnis dan Humaniora最新文献

ANALISIS HUBUNGAN FUNDAMENTAL DENGAN RISIKO SISTEMATIS DAN DIVIDENT PAY OUT RATIO PADA PERUSAHAAN YANG TERGABUNG DI JAKARTA ISLAMIC INDEX (JII)

Jurnal Akuntansi Bisnis dan Humaniora Pub Date : 2023-09-04 DOI: 10.33795/jabh.v9i1.3673

Muhammad Muwidha, Mahmudatul Himmah, A. Indrawan

引用次数: 0

PENGARUH ORIENTASI KEWIRAUSAHAAN DAN ORIENTASI PASAR TERHADAP KINERJA PEMASARAN KEDAI KOPI MODERN DI MALANG 创业精神和市场营销对马朗现代咖啡馆营销表现的影响

Jurnal Akuntansi Bisnis dan Humaniora Pub Date : 2023-09-04 DOI: 10.33795/jabh.v9i1.3634

Heru Utomo, U. Khabibah, Fatkhur Rochman

{"title":"PENGARUH ORIENTASI KEWIRAUSAHAAN DAN ORIENTASI PASAR TERHADAP KINERJA PEMASARAN KEDAI KOPI MODERN DI MALANG","authors":"Heru Utomo, U. Khabibah, Fatkhur Rochman","doi":"10.33795/jabh.v9i1.3634","DOIUrl":"https://doi.org/10.33795/jabh.v9i1.3634","url":null,"abstract":"This study aims to determine the effect of entrepreneurship orientation and market orientation on marketing performance at Modern Coffee Shops in Malang. This type of research is explanatory research with the population of this study are all managers or business owners of modern coffee shops in Malang. This total population includes all modern coffee shop businesses in Malang where the exact number is not known. This study used a sample of 30 modern coffee shops in Malang which were taken randomly with cluster sampling technique. From the results of data collection using a questionnaire and analyzed using Multiple Linear Regression analysis, the results obtained are Entrepreneurship Orientation and Marketing Performance have a significant effect on is accepted and hypothesis 2, namely Market Orientation partially has a significant effect on Marketing Performance. The results of the analysis of this study have implications that entrepreneurs need to pay attention to policies that support Entrepreneurship Orientation and Market Orientation, to improve Marketing Performance. Bold and proactive innovation and paying attention to changing consumer desires and competitors' strategies must continue to be carried out to achieve better marketing performance.","PeriodicalId":331601,"journal":{"name":"Jurnal Akuntansi Bisnis dan Humaniora","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113959029","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

MEMBANGUN PENGETAHUAN TEORI PERSAMAAN DIFERENSIAL TINGKAT I MELALUI TUGAS TERSTRUKTUR 通过结构化任务构建一级微分方程的知识

Jurnal Akuntansi Bisnis dan Humaniora Pub Date : 2023-09-04 DOI: 10.33795/jabh.v9i1.3672

Mudjiono, Sigit Setya Wiwaha, A. Imron, Politeknik Jurusan Elektro, Negeri Malang

{"title":"MEMBANGUN PENGETAHUAN TEORI PERSAMAAN DIFERENSIAL TINGKAT I MELALUI TUGAS TERSTRUKTUR","authors":"Mudjiono, Sigit Setya Wiwaha, A. Imron, Politeknik Jurusan Elektro, Negeri Malang","doi":"10.33795/jabh.v9i1.3672","DOIUrl":"https://doi.org/10.33795/jabh.v9i1.3672","url":null,"abstract":"The research aims to describe how the structured task needs to be formulated and the extent to which it has an impact on improving student achievement. This research is based on Vygotsky's view which states that the potential of students will develop effectively if in the learning carried out, external factors, especially teachers/lecturers and students' friends are involved in learning. Cooperative learning is a learning system that contains various interrelated elements, including: (1) positive interdependence, (2) faceto-face interaction, (3) individual accountability, and (4) skills to establish interpersonal relationships. Structured task-based learning as a form of cooperative learning consists of 4 principles, namely: (1) Making assignments meaningful, clear, and challenging, (2) Diversifying assignments, (3) Paying attention to the level of difficulty, (4) Monitoring student progress. The method in this study uses two approaches, namely a qualitative approach and a quantitative approach. The effect of the action on the group given the task was calculated through the statistical tool of analysis of variance. After two actions were taken, it was found that the students who were given the task got a higher academic score. The key is that on every assignment given, the lecturer needs to provide feedback, especially on difficult questions.","PeriodicalId":331601,"journal":{"name":"Jurnal Akuntansi Bisnis dan Humaniora","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117315492","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 IMPLEMENTASI CUSTOMER RELATIONSHIP MANAGEMENT CLOUD CALL CENTER SEBAGAI STRATEGI DALAM MENINGKATKAN KEPUASAN PELANGGAN DAN LOYALITAS PELANGGAN

Jurnal Akuntansi Bisnis dan Humaniora Pub Date : 2023-09-04 DOI: 10.33795/jabh.v9i1.3635

I. Permatasari, Tri Ramadani Arjo, Kartika Indah Permatasari

引用次数: 0

PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (STUDI EMPIRIS PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA) 盈利能力、杠杆、企业规模和长期逃税资产(TAX AVOIDANCE)的影响(印尼证券交易所上市的食品和饮料部门的实证研究)

Jurnal Akuntansi Bisnis dan Humaniora Pub Date : 2023-01-10 DOI: 10.33795/jabh.v10i1.4122

Alfin Irsyad Khoiron, Endah Suwarni, Basuki Rachmat

引用次数: 0

TATA KELOLA ORGANISASI DAN DOMINASI SOSIAL 组织治理与社会支配

Jurnal Akuntansi Bisnis dan Humaniora Pub Date : 2023-01-10 DOI: 10.33795/jabh.v10i1.4123

Dien Yudithadewi, Dodo Darsono, Bonifasius Santiko Parikesit

{"title":"TATA KELOLA ORGANISASI DAN DOMINASI SOSIAL","authors":"Dien Yudithadewi, Dodo Darsono, Bonifasius Santiko Parikesit","doi":"10.33795/jabh.v10i1.4123","DOIUrl":"https://doi.org/10.33795/jabh.v10i1.4123","url":null,"abstract":"This study focuses on the governance of Kelompok Perempuan Kreatif Mandiri/Independent Creative Women Group (KPKM) which is the beneficiary of women's empowerment program from Corporate Social Responsibility (CSR) PT Perusahaan Gas Negara Tbk. The paper aims to identify and describe, how organizational structure impacts governance patterns and the outcomes. It used a persuasive case study approach, where the data collection process is carried out through in-depth interviews with relevant stakeholders. Likewise, researchers conducted close observation, supported with literature review from journals, digital media and books, to enrich the study. The research findings reveal that the absence of regeneration in the organizational structure causes repetitive governance pattern since its establishment, same persons are appointed as caretakers in several bodies, depending on a central figure, and only able to innovate through the intervention of outsiders (other parties). Furthermore, there is a concern regarding potential digression, as quoted from Lord Acton's letter to the Bishop of Creighton in 1887; \"Power tends to corrupt and absolute power corrupts absolutely”.","PeriodicalId":331601,"journal":{"name":"Jurnal Akuntansi Bisnis dan Humaniora","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128689710","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 FAKTOR PROJECT BASED LEARNING MELALUI GRAND TEORI S-O-R PADA MANAJEMEN PEMASARAN

Jurnal Akuntansi Bisnis dan Humaniora Pub Date : 2023-01-10 DOI: 10.33795/jabh.v10i1.4126

Suryadi, Joko Samboro, Dika Rizky Yunianto

{"title":"ANALISIS FAKTOR PROJECT BASED LEARNING MELALUI GRAND TEORI S-O-R PADA MANAJEMEN PEMASARAN","authors":"Suryadi, Joko Samboro, Dika Rizky Yunianto","doi":"10.33795/jabh.v10i1.4126","DOIUrl":"https://doi.org/10.33795/jabh.v10i1.4126","url":null,"abstract":"Changes in the Independent Curriculum Free Learning in the Industrial Revolution Era 4.0 is a challenge for changing the learning paradigm, communicating the affective domain in the Gradation of Attitudes, Knowledge and skills that require the concept of Stimulus Organism Response. Implementation of this learning is a continuation of Blended in type discovery and problem base learning (Suryadi, et al 2020) which shows a very effective impact for project tasks according to industry needs. Project based learning is a scientific learning model that emphasizes students to learn to find and discover for themselves an incomplete concept or principle. The research objective is to analyze the dominant factors of the Marketing Management project base learning model. This research method is \"Four-D\", the sampling technique uses probability sampling techniques and data collection techniques using observation methods, learning (Project Based Learning), pretest & post test methods, and questionnaire methods. Factor analysis data analysis techniques. Findings of social attitudes, motivation and activity as determinants of achievement for which 75 statements in order of importance (1) Social attitudes of 25 questions with a factor loading value of 0.5 to 0.89 (2) Motivation a number of 12 questions with a loading factor value of between 0.60 to 0.80 (3) The activity of a number of 4 question items with a loading factor value between 0.56 to 0.63. Project Based Learning is suitable for vocational.","PeriodicalId":331601,"journal":{"name":"Jurnal Akuntansi Bisnis dan Humaniora","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116447559","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 REALISASI HUTANG PAJAK, REALIASI SKPKB, DAN JUMLAH WAJIB PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN 税收的实现、skp计划的实现和所得税纳税总额的影响

Jurnal Akuntansi Bisnis dan Humaniora Pub Date : 2023-01-10 DOI: 10.33795/jabh.v10i1.4127

A. Azzahra, Widi Dwi Ernawati, Ludfi Djajanto

{"title":"PENGARUH REALISASI HUTANG PAJAK, REALIASI SKPKB, DAN JUMLAH WAJIB PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN","authors":"A. Azzahra, Widi Dwi Ernawati, Ludfi Djajanto","doi":"10.33795/jabh.v10i1.4127","DOIUrl":"https://doi.org/10.33795/jabh.v10i1.4127","url":null,"abstract":"The aims of this study are to examine, both partially and simultaneously, the effects on realization of tax debt, realization of SKPKB, and the number of taxpayers on income tax revenues at the Pratama Tax Office in Southern Malang. This is quantitative research with causal associative research. The instruments of the data collection are documention and interview. The data used in this research are monthly realization reports, which amount to 60 samples (starting from January 2016 to December 2020) of income tax revenue paragraph 25/29, tax debt settled, (SKPKB) Notice of Tax Underpayment Assessment, and the number of registered individual and corporate taxpayers. The data are analyzed with classic assumption, and Multiple Linier Regression analysis of SPSS version 25. The analysis shows realization of tax debt, realization of SKPKB, and the number of taxpayers have a significant value of 0.013. It means that there is a simultaneous effect on income tax revenues. This research also found that realization of tax debt has a significant value of 0.045 and the number of taxpayers has a significant value of 0.012. It means that there is a partial effect on income tax revenues. However partially, realization of SKPKB does not have a significant effect on income tax revenues. This is evidenced by the significance value of t > α which is 0,117 > 0,05. Thus, when the realization of SKPKB is high or low, it will not have an effect on the income tax revenues.","PeriodicalId":331601,"journal":{"name":"Jurnal Akuntansi Bisnis dan Humaniora","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114089172","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 DAMPAK INVESTASI SOSIAL PT PERUSAHAAN GAS NEGARA TBK DIUKUR MENGGUNAKAN SOCIAL RETURN ON INVESTMENT (STUDI KASUS PROGRAM BANK SAMPAH) 分析PT国有天然气公司TBK的社会投资影响分析采用社会投资回报(垃圾银行项目案例研究)

Jurnal Akuntansi Bisnis dan Humaniora Pub Date : 2023-01-10 DOI: 10.33795/jabh.v10i1.4124

Bonifasius Santiko Parikesit, Sigit Tri Hartanto, Rio Zakarias Widyandaru, Dien Yudithadewi

{"title":"ANALISIS DAMPAK INVESTASI SOSIAL PT PERUSAHAAN GAS NEGARA TBK DIUKUR MENGGUNAKAN SOCIAL RETURN ON INVESTMENT (STUDI KASUS PROGRAM BANK SAMPAH)","authors":"Bonifasius Santiko Parikesit, Sigit Tri Hartanto, Rio Zakarias Widyandaru, Dien Yudithadewi","doi":"10.33795/jabh.v10i1.4124","DOIUrl":"https://doi.org/10.33795/jabh.v10i1.4124","url":null,"abstract":"This paper intends to examine the impact of PT Perusahaan Gas Negara Tbk's social investment, particularly in the waste bank program during the 2020-2021 period in Tembesi Village, Sagulung Sub District, Batam City, Riau Islands Province. The research design used mixed methods, where primary data collection was conducted through interviews with 34 relevant stakeholders from beneficiaries, government and companies. Secondary data is sought through literature studies from journals, books and other relevant sources, both physically and digitally. Using the stages of the Social Return On Investment process, the researchers carried out the process of identifying inputs, activities, outputs, outcomes and impacts, including monetizing in rupiah. Specifically for impact, the analysis was carried out using the Sustainability Compass which was introduced by Herman Daly, and then further developed by Alan Atkisson. The results show the SROI ratio in 2020 is 1: 4.09 and 2021 is 1: 4.76. The positive impact created by the program shows that social investment is effective in fulfilling the agenda of sustainable development goals no. 1 without poverty, no. 3 healthy living, no. 5 gender equality, no. 6 clean water and proper sanitation, and no.17 partnership to achieve goals.","PeriodicalId":331601,"journal":{"name":"Jurnal Akuntansi Bisnis dan Humaniora","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121985832","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 UKURAN PERUSAHAAN, FINANCIAL DISTRESS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK DENGAN POLITICAL CONNECTION SEBAGAI VARIABEL MODERASI 企业规模、金融压力和杠杆对当前政治关系的税收侵略性的影响

Jurnal Akuntansi Bisnis dan Humaniora Pub Date : 2023-01-10 DOI: 10.33795/jabh.v10i1.4128

Vita Amelia, Widi Dwi Ernawati, M. A. Setiawan

引用次数: 0