Accounting 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 …

Covid-19 And Its Impact On Multinational Enterprises: A Modified Value At Risk Approach, Kashi Khazeh, Leonard Arvi, Robert C. Winder

Journal of Global Business Insights

Multinational enterprises (MNEs) operating across different currencies are exposed to exchange rate risk. They may utilize a variety of tools to mitigate that risk. While there are different types of exchange rate risk, this study focuses specifically on the ongoing exposure of cash flow transactions denominated in the currencies of seven different developed countries. Since other types of risk (i.e., economic and translation) are evaluated based on yearly results, they are not considered in this study. The modified value-at-risk (MVaR) model is employed to estimate the maximum one-period losses during the eighteen months before the onset of the COVID-19 pandemic …

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

Jurnal Administrasi Bisnis Terapan

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 …

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

Jurnal Administrasi Bisnis Terapan

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 …

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

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 …

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 …

Reducing Food Scarcity: The Benefits Of Urban Farming, S.A. Claudell, Emilio Mejia

Journal of Nonprofit Innovation

Urban farming can enhance the lives of communities and help reduce food scarcity. This paper presents a conceptual prototype of an efficient urban farming community that can be scaled for a single apartment building or an entire community across all global geoeconomics regions, including densely populated cities and rural, developing towns and communities. When deployed in coordination with smart crop choices, local farm support, and efficient transportation then the result isn’t just sustainability, but also increasing fresh produce accessibility, optimizing nutritional value, eliminating the use of ‘forever chemicals’, reducing transportation costs, and fostering global environmental benefits.

Imagine Doris, who is …

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

Jurnal Administrasi Bisnis Terapan

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

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

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 …

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

Jurnal Administrasi Bisnis Terapan

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

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 …

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

Jurnal Administrasi Bisnis Terapan

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 …

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

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 …

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

Jurnal Administrasi Bisnis Terapan

No abstract provided.

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

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

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

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

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. …

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

Jurnal Administrasi Bisnis Terapan

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 …

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

Jurnal Administrasi Bisnis Terapan

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 …

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

Jurnal Administrasi Bisnis Terapan

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 …

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

Jurnal Administrasi Bisnis Terapan

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 …

Strategi Komunikasi Pemasaran Kedai Kopi Dalammeningkatkan Kesadaran Merek Melalui Instagram(Studi Kasus Salah Satu Kedai Kopi Di Depok Jawa Barat), Ngurah Rangga Wiwesa, Danurifqi Pramulia, Rahmi Setiawati

Jurnal Administrasi Bisnis Terapan

The technology that is currently developing brings several creative industries in Indonesia, including the coffee shop and cafe business. In increasing brand awareness in order to compete, it is necessary to use marketing communication strategies, including through the use of direct and digital marketing trends, especially the use of social media channels. Among the many choices of social media channels, Instagram is the choice for one of the cafes in the city of Depok, West Java, to use marketing communication strategies to increase brand awareness, which is currently at the brand recognition stage. This study aims to determine the coffee …

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

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 …

Peranan Divisi Human Capital Dalam Menerapkanprogram Medical Plan Pada Exxonmobil Indonesia, Mohammad Ridha, Fedora Lola

Jurnal Administrasi Bisnis Terapan

The background of this research is about how crucial is the role of Human Capital division of employee health in increasing work productivity to reach the company goals. This aim to explain the role of Human Capital division in implementing the Medical Plan Program in ExxonMobil Indonesia, explaining the administrative process of the Medical Plan Program, and explaining the visualization of Reimbursement Procedure information, research results, analysis of the process of implementing the Medical Plan Program, and obstacles. The research method uses data collection methods by taking data in ExxonMobil Indonesia and doing literature studies that support the theory of …

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

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 …

Pengaruh Budaya Organisasi Dan Komitmen Organisasi Terhadapkepuasan Kerja Dan Turnover Intention Pada Perawat Rumahsakit Ibu Dan Anak Eria Bunda Pekanbaru, Umi Kalsum, Harlen Harlen

Jurnal Administrasi Bisnis Terapan

This research was conducted based on the phenomenon that occurred about organizational culture and organizational commitment to job satisfaction and turnover intention at RSIA Eria Bunda Pekanbaru. The population in this study were all nurses at RSIA Eria Bunda Pekanbaru, amounting to 83 people, because the population was limited, the population was used as a sample. The data analysis technique used is Sem Smart-PLS 3.0. The results of this study that organizational culture and commitment have a significant effect on job satisfaction, organizational commitment has an effect on turnover intention, organizational culture and job satisfaction have no effect on turnover …

Advances In Global Services And Retail Management: Volume 2, Cihan Cobanoglu, Valentina Della Corte

University of South Florida (USF) M3 Publishing

This is the second volume of the Advances in Global Services and Retail Management Book Series. This volume has the following parts:

• Part 1: Hospitality and Tourism
• Part 2: Marketing, E-marketing, and Consumer Behavior
• Part 3: Management
• Part 4: Human Resources Management
• Part 5: Retail Management
• Part 6: Economics
• Part 7: Accounting and Finance
• Part 8: Sustainability and Environmental Issues
• Part 9: Information Technology

ISBN: 978-1-955833-03-5

Hospitality and Tourism

• Significance of VR in the spa: A spatial analysis
  • Irini Lai Fun Tang, Schultz Zhi Bin Xu, and Eric Chan
• Social media marketing in rural hospitality and tourism destination research
  • Samuel …

Klaim Dispute Berkas Pasien Rawat Inap Covid-19 Dirumah Sakit Hermina Depok, Nur Fadilah Dewi, Ayu Puspita Nurdaliani

Jurnal Administrasi Bisnis Terapan

The process of submitting a claim for a COVID-19 patient file that has been sent is verified by BPJS Kesehatan to ensure the suitability of the diagnosis and procedure on the bill with the ICD-10 and ICD-9 CM codes. Lack of files or data on claim submissions found after the verification process may occur. This is due to differences in diagnosis or dispute. This study aims to determine the proportion of suitability of COVID-19 inpatient claim files. The quantitative descriptive research methodology uses secondary data from reports on the results of the verification of claim files for COVID-19 inpatients for …