Business Commons^™

Can Corporate Sustainability Performance (Csp) Overcome Indonesia's Corporate Debt Problems?, Johnson Ferry Febrian, Nora Sri Hendriyeni

Jurnal Akuntansi dan Keuangan Indonesia

Based on IMF publications (2022), Indonesian companies have a risky debt level that may cause bankruptcy, so companies are required to make leverage adjustments to return the debt to its optimal level. In recent years, corporate sustainability performance (CSP) practices have been proven to improve performance and overcome financial problems such as debt by integrating sustainability aspects into business processes. Based on stakeholder theory and trade-off theory, this study aims to examine the effect of CSP on leverage adjustment and the role of competitive advantage, equity mispricing, profitability, and firm size in moderating this relationship. This study used a sample …

Understanding The Influences Of Hedonic Personality Towards Advertising Avoidance On Social Media, Diera Desmonda, So Yohanes Jimmy, Mohammad Annas

The South East Asian Journal of Management

Research Aims: This study aims to investigate and explore how the hedonic personality that exists in each individual can influence avoidance behaviour towards advertisements on social media platforms.

Design/Methodology/Approach: A quantitative approach with a purposive sampling technique was employed to collect data from 198 respondents who have shopped or at least searched for products on social media. The data were then analysed using the Structural Equation Modelling (SEM) technique.

Research Findings: The results showed that hedonic personality affected advertising avoidance behaviour. Through multigroup analysis, this research found differences in how men and women respond to an advertisement. On the other …

Pengaruh Talent Management Dan Servant Leadership Terhadap Kinerja Asn Kantor Pusat Bpk Ri, Nurwinten Panggabean

Jurnal Administrasi Bisnis Terapan (JABT)

This study aims to determine and analyze the influence of talent management and servant leadership on ASN performance both partially and collectively. The research method used is descriptive and verification. The research was conducted at 95 ASNs at the BPK RI Head Office. Sampling was carried out using simple random sampling technique. The data analysis technique used is multiple regression analysis. The findings of this study are that partially or jointly talent management and servant leadership affect ASN performance. Furthermore, a determinant value is obtained worth 0.956, this gives the meaning that talent management and servant leadership are able to …

Implementasi Social Entrepreneur Dalam Umkm: Studi Kasus Program Csr “Umkm Kopi Tarzzan” Pt Geo Dipa Energi (Persero), Denindra Dwiputra Margono, Feriska Ajeng Anantri

Jurnal Administrasi Bisnis Terapan (JABT)

Permasalahan sosial mengarah pada situasi atau kondisi yang mengganggu kesejahteraan dan keharmonisan masyarakat, permasalahan sosial memiliki perbedaan antara harapan dan kenyataan atau sebagai kesenjangan antara situasi yang ada dengan situasi yang seharusnya. Permasalahan sosial yang terjadi di Indonesia salah satunya adalah kemiskinan. Kemiskinan adalah keadaan yang serba kekurangan seperti makanan & minuman, rumah, dan pakaian. Kemiskinan berkaitan dengan rendahnya tingkat pendidikan, kesehatan, dan pekerjaan. Salah satu solusi dalam permasalahan kemiskinan yaitu dengan melakukan program CSR yang dilakukan oleh Perusahaan. Salah satu perusahaan yang melaksanakan program tersebut adalah PT Geo Dipa Energi (Persero). PT Geo Dipa Energi (Persero) bermitra dengan UMKM …

Analisis Pengaruh Kebijakan Fiskal Dan Moneter Terhadap Tingkat Pengembalian Saham Indonesia Tahun 2015-2019, Annisa Ramadhanti, Muthia Pramesti

Jurnal Administrasi Bisnis Terapan (JABT)

This study aims to analyze the effect of fiscal and monetary policies projected by variables of state revenue income, government spending, inflation rates, and interest rates on the projected rate of return on stocks in Indonesia through returns or returns on the JCI. The data used is secondary data taken from various source in the form of monthly data from 2015 to 2019. The analytical method used in this study is multiple regression analysis to see the effect of all the independent variables on the dependent variable. The results of the study show that the variables of fiscal policy in …

Pengaruh Digital Marketing Dan Brand Image Terhadap Keputusan Pembelian Konsumen E-Commerce Shopee Di Kota Cilegon, Dini Fajar Lestari, Jihan Nur Azizah

Jurnal Administrasi Bisnis Terapan (JABT)

This research aims to determine the influence of digital marketing and brand image on purchasing decisions of Shopee e-commerce consumers in Cilegon City. This type of research is quantitative with a sample size of 100 respondents. The data collection technique used was a questionnaire. The data analysis method in this research is multiple linear regression analysis using SPSS software. The research results show that the digital marketing variable has a significant effect on purchasing decisions with a t-count value of 2.613 > t-table 1.985, and a significance value of 0.010 < 0.05. The brand image variable does not have a significant effect on purchasing decisions with a t-value of 0.794 < t-table 1.985, and a significance value of 0.429 > 0.05. Furthermore, digital marketing and brand image simultaneously influence purchasing decisions …

Unraveling The Effects Of Transfer Pricing Documentation Regulation: Indonesia’ Evidence, Anggari Dwi Saputra

Jurnal Akuntansi dan Keuangan Indonesia

To counter tax avoidance using transfer mispricing practices, Indonesia introduced a transfer pricing documentation policy. This policy requires taxpayers to be transparent with their transfer pricing decisions. Treating the implementation of this policy as a shock to the taxpayers, this paper examines how the transfer pricing documentation policy affects a firm's tax avoidance behaviour by employing regression discontinuity design and difference-in-difference. Immediately after introducing the policy, a regression discontinuity analysis results indicate a 0.9 percentage point increase in tax/sales among taxpayers obligated to prepare transfer pricing documentation. A 0.3 to 0.7 percentage point increase in the tax/sales of the treatment …

The Evaluation Of Successful Implementation Of Human Resource Information In Private Organization, Sancoko Sancoko, Armeyta Widya Oryza, Niko Grataradirga

Jurnal Administrasi Bisnis Terapan (JABT)

This study intend to evaluate the use of the Human Resources Information System (HRIS) in private organization. User satisfaction is one of the conditions for the successful implementation of information systems. To evaluate this system information, the author uses the conceptual Delone and Mclean information system success model(ISSM). This study employs a quantitative methodology and a survey method. The research sample consists of employees in private organizations engaged in software engineering. To analyze, SPSS is employed by the author in two stages: first validity-reliability examination, second multiple regression tests. The result demonstrated that quality system has a significant affect on …

Pull Strategy Marketing Public Relations Pt Gramedia Asri Media Dalam Menarik Perhatian Publik Terhadap Produk, Safrina Nur Samsiah, Meutia Nada Zahrany, Fathiya Amajida, Susie Perbawasari, Renata Anisa

Jurnal Administrasi Bisnis Terapan (JABT)

A company or organization requires the use of Marketing Public Relations to stimulate sales. Marketing Public Relations is designed to stimulate purchases and provide satisfaction to consumers through the communication of reliable product or service information and through impressions that relate the company and its products according to consumers' needs, wants, concerns, and interests. The purpose of this study is to obtain an overview of the implementation of the Marketing Public Relations strategy to attract public attention to product excellence. This research methodology uses a qualitative descriptiveresearch method. The data collection method used was interviews with the company's Sales Superintendent, …

Analisis Kepatuhan Divisi Underwriting Pt Xyz Kepada Service Level Agreement Penutupan Asuransi Produk Managed Care 2020 - 2022, Nurul Zahra, Karin Amelia Safitri, Teguh Yudhaninglogo, Debrina Vita Ferezagia

Jurnal Administrasi Bisnis Terapan (JABT)

The underwriting division at PT XYZ determines the Service Level Agreement (SLA) for the duration of insurance coverage handled by the underwriting division to maintain its performance effectiveness. It is determined that the stages of insurance closure handled by the underwriting division are a maximum of 5 working days. If the underwriting division cannot fulfill its SLA, then the division will receive sanctions or penalties. Thus, in this research,, an analysis is carried out on the fulfillment of the SLA for insurance coverage for Managed Care products for the period 2020 - 2022 and analyzes the causes for not …

Nalisis Aktivitas Marketing Public Relations Untuk Meningkatkan Citra Merek (Studi Kasus Pada Pt Rata), Mifthah Ghufrani, Margareta Manalu

Jurnal Administrasi Bisnis Terapan (JABT)

The trend of installing braces as an accessory is of course influenced by many things, with the main goal being to tidy up the teeth and gums. PT Rupa Aestetika Teknologi Aktual (RATA) has been one of the players in the dental and beauty industry since 2019. By using the clear aligner method, RATA has become a dental brand that aligns teeth without braces. In compiling and implementing a marketing work program, RATA implements a marketing public relations strategy. The purpose of this study is to analyze marketing public relations activities and get an overview of the activities implemented to …

Penerapan Program Employee Engagement Untuk Meningkatkan Motivasi Kerja Karyawan Pada Pt Abc, Shavina Ramadhani, Istiadi Soenarto

Jurnal Administrasi Bisnis Terapan (JABT)

This study contains an explanation of the tasks of the human resources division in implementing the employee engagement program at PT ABC, and there are several obstacles and solutions in implementing the program, as well as shortcomings in implementing the employee engagement program at PT ABC. The purpose is to explain the implementation of employee engagement programs at PT ABC. Qualitative methods carry out this writing through observations, interview techniques, and documentation. Based on the results, the Human Resources Division implemented the program because it positively impacted the company. Implementing one of the employee engagement programs carried out through …

Going Concern Bisnis Event Organizer Di Masa Pademic Covid_19 (Studi Kasus Entitas Event Organizer Abc), Marsdenia Marsdenia, Dian Purnama Putri Utami, Elsie Sylviana Kasim, Fitria Arianty, Titin Fachriah Nur

Jurnal Administrasi Bisnis Terapan (JABT)

Penelitian ini membahas tentang bagaimana bisnis EO bertahan di masa pandemi covid-19 yang kondisi dan situasi penuh dengan pembatasan aktivitas masyarakat sehingga tentu akan berdampak juga terhadap bisnis event organizer (EO) yang menjadi penanggung jawab atas terselenggaranya suatu acara yang diharapkan dihadiri oleh para tamu yang akan menghadiri acara yang dikelola EO tersebut. Penelitian ini menggunakan pendekatan kualitatif dengan didahului melakukan telaah literatur terkait bisnis EO, pembatasan dimasa pandemi serta strategi bertahan bisnis EO ditengah pandemi dengan menggunakan studi kasus pada Entitas EO ABC. Hasil penelitian menunjukkan bahwa memang terjadi penurunan secara drastis diawal saat global mengaami pandemi covid-19 di …

The Urgency And Strategic Role Of Maqasid Shari'ah And Maslahah In Responding To The Legal And Economic Challenges Of Muslim Business, Fadhli Suko Wiryanto

Journal Of Middle East and Islamic Studies

The study of maqashid shari'ah began to receive intensive attention after the Prophet's death, especially when the Companions were faced with new problems and social changes that had never occurred when the Prophet Muhammad was still alive. With the existence of social changes as a result of the demands of the times and the dynamics of society, thus demanding the creativity of the friends seriously to conduct a study of the maqashid shari'ah as an effort to make legal breakthroughs to anticipate social changes that occur. Maqashid shari'ah and maslahat have a very urgent and strategic role to be used …

Assessing The Impact Of Financial Obstacles On Manufacturing Firm's Capacity Utilization: Bayesian Approach, Arab Dahir Hassan, Razim Ozcan

The Indonesian Capital Market Review

This study aims to investigate the relationship between financial obstacles and the capacity utilization of manufacturing firms. This study departs from previous studies in the literature by employing Bayesian linear regression analysis. The results demonstrate that financial constraints have a considerable negative effect on the capacity utilization of manufacturing enterprises, but access to credit lines has a positive effect. The sample consists of 1,494 private manufacturing firms in 31 Europe & Central Asian countries. Financial obstacles were perceived as the major impediment to business operations by 65% of the enterprises in the survey. Furthermore, 52% of enterprises in the sample …

What Is The Role Of T.E.A Concept Between Positive Recommendation And Behavioural Intention To Purchase In Social Media?, Phyo Min Tun

The South East Asian Journal of Management

Research Aims: This study explores the antecedents of customers’ behavioural intention to purchase on the social media platform. In addition, the T.E.A concept, the group of consequences of positive recommendation (PR), is developed by amalgamating trust (T), easiness (E), and amusement (A).

Design/Methodology/Approach: The data was collected from 260 random social media users from Myanmar. Both exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) were employed to examine the observed variables, and structural equation modelling (SEM) techniques were used to estimate the hypotheses in AMOS software.

Research Findings: The results disclose that the T.E.A concept is …

Analisis Strategi Marketing Public Relations Untuk Meningkatkat Citra Pt Barakah Medika Nusantara, Selvi Yuliana, Margareta Manalu

Jurnal Administrasi Bisnis Terapan (JABT)

Public Relations activities are needed by companies in improving the company's image. One of the important strategies that can be used in a business company in order to achieve the main goal of increasing sales is to use the Marketing Public Relations strategy. With the Marketing Public Relations strategy, the company gets the desired image. In this study, we will look at the Marketing Public Relations strategy carried out by PT Barakah Medika Nusantara to improve the company's image. The purpose of this research is to get an overview in the implementation of the Marketing Public Relations strategy to improve …

Kajian Importance Performance Analysis Sebagai Matriks Evaluasi Kinerja: Studi Kasus Workshop Pengembangan E-Learning Sman 39 Jakarta, Heri Yuliyanto, Basuki Muhammad Mukhlish, Dyah Safitri, Nailul Mona

Jurnal Administrasi Bisnis Terapan (JABT)

Along with the industrial revolution 4.0, the rapid development of information and communication technology (ICT) has changed organizations and individuals in carrying out daily activities. In the world of education, the increasingly sophisticated capabilities of mobile phones and portable computers are one of the factors that influence the development of online learning (e-learning). However, digital literacy is still needed to improve understanding and skills in the development of online learning (e-learning). This study propose a digital literacy workshop design to improve the quality of human resources; and evaluate the performance of the digital literacy workshop using the Importance Performance Analysis …

Aplikasi Sentuh Tanahku Sebagai Inovasi Pelayanan Publik Di Kantor Wilayah Badan Pertanahan Nasional Provinsi D.K.I. Jakarta, Ulvi Ratnaningsih Sa’Adah, Murwaniyah Murwaniyah, Dimas Indra Pradana, Masutiah Masutiah, Nurwinten Panggabean, Hamka Hamka

Jurnal Administrasi Bisnis Terapan (JABT)

No abstract provided.

Implementasi Polis Asuransi Syariah Perjalanan Umrah (Aspu) Yang Diterbitkan Oleh Asosiasi Asuransi Syariah Indonesia (Aasi) Bagi Jemaah Umrah Di Masa Pandemi Covid-19, Erina Octaviani, Fia Fridayanti Adam

Jurnal Administrasi Bisnis Terapan (JABT)

No abstract provided.

Analisis Perubahan Tarif Progresif Pajak Penghasilan Orang Pribadi Dalam Undang-Undang Harmonisasi Peraturan Perpajakan Ditinjau Dari Azas Keadilan, Fitria Arianty

Jurnal Administrasi Bisnis Terapan (JABT)

The Progressive Tax Rates that apply to Individual Taxpayers in Indonesia have undergone several changes, the most recent being the enactment of the Tax Regulations Harmonization Law (UU HPP) which will take effect from the 2022 Fiscal Year. can better realize the principle of justice and improve taxpayer compliance. The purpose of this study is to describe the impact of progressive rate changes in the calculation of Income Tax Article 21 and to analyze how the principle of justice is applied in the progressive tax rate changes. The research methodology used in this research is descriptive analysis, collecting data obtained …

Telemedicine App: What’S Next After Pandemi?, Ari Nurfikri, Triana Karnadipa, Elsa Roselina

Jurnal Administrasi Bisnis Terapan (JABT)

No abstract provided.

Perencanaan Pemesanan Obat Dengan Perhitungan Eoq Dan Rop Pada Instalasi Farmasi Rs Hermina Grand Wisata, Nur Fadilah Dewi, Vinca Alba Elsyifa Qolbiyah

Jurnal Administrasi Bisnis Terapan (JABT)

Hospital Pharmacy Installation, a unit in a hospital where all pharmaceutical work activities are carried out starting from manufacturing, quality control of pharmaceutical preparations, control of supplies, prescription services, drug information services, counseling, clinical pharmacy in the room to anticipate shortages and stockouts of drugs. using the EOQ (Economic Order Quantity) and ROP (Reorder Point) methods. This study aims to describe the planning for ordering drugs at the Hermina Grand Wisata Hospital pharmacy in 2020. (1) Find out the number of drugs to be ordered using the EOQ calculation. (2) Knowing the time of reordering with the calculation of ROP. …

Analisis Pengaruh Laverage Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Mediasi, Rizki Mardiyah Harahap, Edyanus Herman Halim, Novita Indrawati

Jurnal Administrasi Bisnis Terapan (JABT)

There are several factors that become the goal of the establishment of a company. The first goal is to achieve maximum profit, and the second is to prosper the owner of the company or shareholders, and the next goal is to maximize the value of the company reflected in the company's shares. Companies that have gone public, maximize the value of the company seen from a high share price, because the value of the company can be reflected in the company's share price. This study chose the manufacturing industry because there are sub-sectors that will be selected in this study. …

Dampak Pinjaman Mikro Terhadap Kesejahteraan Rumah Tangga Perempuan Pengusaha Mikro Dan Kecil, Dewi Ratna Sjari M, Bonar M. Sinaga, Nunung Kusnadi, Yusman Syaukat

Jurnal Ekonomi dan Pembangunan Indonesia

This study aims to examine how credit lending can improve MSEs performance, its impact on women micro and small entrepreneurs (PPMK) household welfare, and the determinants of their disinterest in subsidised loans. Using a sample of 82 PPMK households in Depok City and Bogor Regency with the Propensity Score Matching (PSM) method, the results showed loans could boost business income. Still, the government’s credit with low-interest rates is not the primary choice due to limited knowledge, an obligation for collateral, and religious issues such as usury. This study also shows government credit assistance can improve the welfare of MSE households.

Cadangan Imbalan Pasca-Kerja Undang-Undang Nomor 13/2003tentang Ketenagakerjaan Dengan Metodeprojected Unit Credit, Kuncoro Haryo Pribadi, Engel Lubis

Jurnal Administrasi Bisnis Terapan (JABT)

Reserve for post-employment benefits is the amount of money set aside by the Employer to be paid when an employee stops working. The purpose of the research, methods and result is not written in policy impact or practice impact. The purpose of this research is to get input from practitioners to revise if there is a shortage, so it can match the feedback and there is no rejection from the worker. The purpose of interview and documentation method, qualitative descriptive, primary and secondary data sources, result are to find out the number of company liability towards fulfillment of responsibility for …

Analisis Program Pengembangan Usaha Mikro, Kecil, Danmenengah (Umkm) Oleh Pt Lima Pondasi Bersama, Risca Fleureta Hudiyono, Dinda Safitri

Jurnal Administrasi Bisnis Terapan (JABT)

The development of Micro, Small, and Medium Enterprises (MSMEs) requires a joint role from the surrounding environment, both from regulators and other companies. PT Lima Pondasi Bersama was established to help MSMEs around East Jakarta to be more resilient in the face of the COVID-19 pandemic. This paper examines the programs organized by PT Lima Pondasi Bersama in developing MSMEs. Through interviews and cyber searches on the programs of this company, the researchers compared them with government program policies to analyze the accuracy of the programs being implemented. The results of the study show that the PT Lima Pondasi Bersama …

Analisis Pengaruh Total Assets Turnover, Working Capitalturnover, Debt To Equity Ratio, Dan Current Ratio Terhadapkinerja Keuangan Perusahaan, Hanifah Aidha Zakaria Putri, Kiagus Andi, Ahmad Zubaidi Indra

Jurnal Administrasi Bisnis Terapan (JABT)

This study aims to determine how the influence of Total Assets Turnover, Working Capital Turnover, Debt to Equity Ratio, and Current Ratio on the Company's Financial Performance. The company's financial performance can be described one of them through the company's financial ratios which can be seen and known through the company's financial statements. There are 3 financial ratios with 4 measurement methods used in this study: Activity Ratio (Total Assets Turnover and Working Capital Turnover), Leverage Ratio (Debt to Equity Ratio), and Liquidity Ratio (Current Ratio). This study uses a quantitative method using the Slovin technique and stratified random sampling …

Pengembalian Berkas Rekam Medis Pasien Rawat Inap: Capaianstandar Mutu Dan Faktor Penyebab Keterlambatan, Mutiara Elda Septiani, Elsa Roselina

Jurnal Administrasi Bisnis Terapan (JABT)

Returning medical records is the beginning of processing patient medical records. The return of the patient's medical record is one of the quality standards of the medical record unit, which must be done a maximum of 1x24 hours after the patient going home. This study aims to determine the achievement of quality standards of medical record files for inpatients at Z Hospital, time of return, time of delay and factors causing delays in medical records. The research was conducted at the Medical Record Unit of Z Hospital with a mixed methods approach. Data collection was carried out from March to …

Evaluasi Pengkreditan Pajak Masukanbagi Pengusaha Kena Pajak Belum Berproduksipasca Omnibus Law Studi Kasus Pt Z, Elsie Sylviana Kasim, Qanitha Mayra Salsabila

Jurnal Administrasi Bisnis Terapan (JABT)

Crediting input tax prior to the Omnibus Law is only for the acquisition and/or import of capital goods. After the Omnibus Law, input tax credits are not only limited to the acquisition and/or import of capital goods. This study discusses input tax crediting for Taxable Entrepreneurs who have not produced after the Omnibus Law at PT Z. The data collection techniques used in this research are library research and field research. The results of the research and analysis can be concluded as follows: the input tax of Rp.391,869,212 is the acquisition of Taxable Goods or Taxable Services which are not …