Jurnal Bisnis Terapan
Published by Universitas Surabaya
ISSN : 25804928     EISSN : 25974157
Jurnal Bisnis Terapan (JBT) diterbitkan oleh Politeknik Ubaya, Surabaya. Jurnal ini terbit 2 (dua) kali setahun, setiap bulan Februari dan Agustus. Jurnal JBT versi Online terbit pertama kali bulan Agustus 2017. Jurnal Bisnis Terapan (JBT) adalah Jurnal Ilmiah berlingkup Nasional. Jurnal ini memuat artikel ilmiah hasil penelitian, kajian, dan resensi buku dari para dosen di Perguruan Tinggi serta para Profesional atau Praktisi di bidang Manajemen Terapan, Manajemen Pemasaran (Marketing), Professional Selling, Akuntansi, Sekretari, Administrasi Bisnis, Perpajakan, Manajemen Perpajakan, Bahasa Inggris Bisnis, Kewirausahaan (Entrepreneurship), Manajemen Perkantoran, Manajemen Bisnis, Akuntansi Perpajakan, dan lain-lain.
Articles 35 Documents
MOTIVASI INTRINSIK DAN EXTRINSIK PADA PENINGKATAN KINERJA (STUDI KASUS PADA HEPI POTATO (PIPO))

Dewi, Liliana, Thendean, Tamara Aurellian

Jurnal Bisnis Terapan Vol 2 No 02 (2018): Jurnal Bisnis Terapan Politeknik Ubaya
Publisher : Politeknik Ubaya

Show Abstract | Original Source | Check in Google Scholar | Full PDF (393.682 KB) | DOI: 10.24123/jbt.v2i02.1612

Abstract

This research is done with a purpose of knowing how the evaluation of the work motivation that has an impact on the performance of the members of Hepi Potato (PIPO). Methods that was used for this research is qualitative approach. The data retrieval process is done by interview method. The researcher interviewed 4 informants, they are 2 members of PIPO, a facilitator lecturer of PIPO, and a motivation expert. The aim of this research is to improve the performance of the members of PIPO by evaluating their work motivation. Based on the result of the interview, it has been found that the performance of PIPO was already good enough but has not maximum yet so it still can be improved, while for the valuation of the work motivation in PIPO decreased because of the rushing activity and has reached saturation point. The result of this research is that to increase the work motivation in PIPO, each member must search for internal motivation first and each member has to be open with one another so they can support each other. Other than motivation, there are other factors that can improve the performance which are direct supervisor and organizational culture.

HOW TO WIN INDONESIAN MOVIE VIEWERS: CASE OF VILLAGE CINEMA AUSTRALIA

Wahyudi, Slamet

Jurnal Bisnis Terapan Vol 2 No 01 (2018): Jurnal Bisnis Terapan Politeknik Ubaya
Publisher : Politeknik Ubaya

Show Abstract | Original Source | Check in Google Scholar | Full PDF (524.511 KB) | DOI: 10.24123/jbt.v2i01.1084

Abstract

Australia and Indonesia have a close relationship in many busineses areas including entertainment. This paper focuses on how Australia’s Giant Cinema expands its business into Indonesia. Since many Indonesians stayed in Australia and experience directly Australian products and services, they  are aware that Australian products had a high quality. Fortunately, vice versa, Australians are quite familiar with Indonesian culture. This is an opportunity for Village Cinema to enter Indonesian Market. This paper will start with market segmentation and Village cinema’s target customers; furthermore it draws Village’s position map comparing to its competitors in Indonesian market. Not to mention that Indonesian Cineplex has been quite established in many Indonesian primary cities with XX1, 21 Cineplex and CGV formerly Blitz Megaplex lead the market share accordingly. However, there were some marketing strategies Village Cinema should choose, including product, price, promotion and distribution strategy. There is a chance for Village cinemas to be a multinational cinema company player in Indonesia.

STRATEGI PERUSAHAAN LOKAL MENGHADAPI PERSAINGAN MASYARAKAT EKONOMI ASEAN (MEA)

Tandjung, Johanes Jenu Widjaja

Jurnal Bisnis Terapan Vol 1 No 02 (2017): Jurnal Bisnis Terapan Politeknik Ubaya
Publisher : Politeknik Ubaya

Show Abstract | Original Source | Check in Google Scholar | Full PDF (388.202 KB) | DOI: 10.24123/jbt.v1i02.792

Abstract

Business competition in Indonesia has entered a new chapter, immediately upon the ASEAN Economic Community establishment in 2015. Since then, the domestic market has been penetrated by foreign competitors, particularly from ASEAN member states, China, and South Korea. It is inevitable that the regional competition impinges local business lines. Therefore, these enterprises must initiate “glocally” marketing strategy - a global approach with a local taste that attracts local prospects.

PENERAPAN PSAK NO. 18 TENTANG AKUNTANSI DAN PELAPORAN PROGRAM MANFAAT PURNAKARYA PADA UNIVERSITAS SURABAYA

Wardhani, Agung Sri, Herwanto, Bambang

Jurnal Bisnis Terapan Vol 1 No 01 (2017): Jurnal Bisnis Terapan Politeknik Ubaya
Publisher : Politeknik Ubaya

Show Abstract | Original Source | Check in Google Scholar | Full PDF (380.355 KB) | DOI: 10.24123/jbt.v1i01.329

Abstract

Pension scheme is the employees’ income management program that can be set aside during the employment period and it is invested so when the employees are retired, they receive the pension money regularly during their lifetime. The managers of pension fund in presenting the financial statements must refer to the prevailing rules. Guidelines of organizing financial statements for pension fund has been set in Undang Undang No. 11. Tahun 1992. Besides that, it has to be consistent with PSAK (Pernyataan Standar Akuntansi Keuangan – Standard Statement of Financial Accountancy ) No. 18. The purpose of this research is to find out and analyze the application of PSAK no. 18 on the management of pension fund in Universitas Surabaya (UBAYA). The research method used is qualitative descriptive. The result of the research showed that overall UBAYA’s management of pension fund is already matched with PSAK no. 18.

MITIGASI RISIKO PERPAJAKAN MELALUI PENGAMPUNAN PAJAK PADA WAJIB PAJAK ORANG PRIBADI

Sarjono, Bayu

Jurnal Bisnis Terapan Vol 2 No 02 (2018): Jurnal Bisnis Terapan Politeknik Ubaya
Publisher : Politeknik Ubaya

Show Abstract | Original Source | Check in Google Scholar | Full PDF (371.67 KB) | DOI: 10.24123/jbt.v2i02.1623

Abstract

Tax is one of the major source of Indonesia state revenue to develop the country but the realization of tax revenues has not reached the target. One of the efforts made by the government in increasing tax revenues through tax amnesty programs. For example, Taxpayer A (individual tax payer) follows tax amnesty because there are still unreported assets that are found inside and outside the country by redemption payment. The benefits of following tax annesty programs are to mitigate tax risk by obtaining a remission of taxes, could eliminate tax penalties, and not being subject to criminal sanctions in the taxation. Taxpayers A (individual tax payer) has the obligation to declare of their offshore assets periodically for three years since the Statement Letter on tax amnesty issued.

PENERAPAN STANDAR AKUNTANSI ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) DALAM MENYUSUN LAPORAN KEUANGAN

Hetika, Hetika, Mahmudah, Nurul

Jurnal Bisnis Terapan Vol 2 No 01 (2018): Jurnal Bisnis Terapan Politeknik Ubaya
Publisher : Politeknik Ubaya

Show Abstract | Original Source | Check in Google Scholar | Full PDF (919.424 KB) | DOI: 10.24123/jbt.v2i01.1089

Abstract

Small and Medium Enterprises (SMEs) is a business that contributes in economic development in Indonesia, because the sector of SMEs is proven to absorb labor and increase in people’s income. The large potential of SMEs is expected to support economic development in Indonesia. SMEs are managed and developed properly will certainly realize a tough business sector. A robust SMEs sector must be supported with good administration. One of the problems faced by the perpetrators of SMEs is the administrative problems associated with the listing of finances in its business. This study aims to analyze whether the understanding and application of basic concepts of accounting can facilitate the perpetrators of SMEs in the City of Tegal to follow the financial statements in accordance with SAK EMKM. The sample of this research is UMKM in Tegal city taken by purposive sample technique. Methods of data collection in this study used the method of observation with questionnaires and direct interviews with respondents. This study uses descriptive analysis techniques to determine the application of accounting in panyusunan financial reports of SMEs in the city of Tegal. The results showed that the application of basic concepts of accounting through the basic equation of accounting can facilitate the perpetrators of SMEs in the City of Tegal to prepare financial statements in accordance with SAK EMKM.

ANALISIS TITIK IMPAS (BREAK EVEN POINT) PENGGUNAAN LAMPU LED UNTUK PENERANGAN: STUDI KASUS GEDUNG TG UNIVERSITAS X DI SURABAYA

Idayani, Junanik, Asmawati, Endah, Marlina, Marlina

Jurnal Bisnis Terapan Vol 1 No 02 (2017): Jurnal Bisnis Terapan Politeknik Ubaya
Publisher : Politeknik Ubaya

Show Abstract | Original Source | Check in Google Scholar | Full PDF (460.817 KB) | DOI: 10.24123/jbt.v1i02.797

Abstract

Energy management, one of energy conservation, is activities in organizing data collection, analyzing, planning, implementing, monitoring, and evaluating energy use. The increasingly limited supply of energy raises the demand to think about how to use the lights so that the breakeven point of the product used can be optimally utilized. The basic principle is the efficient and rational use of energy without reducing the use of energy that is really necessary, in other words the use of needsbased. The scope of this study is limited to the calculation of the breakeven point of the use of 3 brands of LED lamps used for lighting that support the conservation of electrical energy. In the calculation of the break-even point, it is necessary to study the most efficient lamp brand. Therefore, in this study the efficiency level will be calculated using three different brands of LED lights, namely brands A, B and C. The study was conducted by noting the use of electrical energy for lighting on a space in the TG building that was turned on for 8-9 hours every day. The measurement results state that LED B-brand lamps are economically more sparingly 55% each month compared to other brands, and operational cost advantage occurred in the 78th month while other brands occurred in the 91st month..

ANALISIS KUALITAS JASA DALAM MENINGKATKAN KEPUASAN KONSUMEN DI BAKER STREET CAFE BANDUNG

Arindiaty, Adisty, Bernik, Merita

Jurnal Bisnis Terapan Vol 1 No 01 (2017): Jurnal Bisnis Terapan Politeknik Ubaya
Publisher : Politeknik Ubaya

Show Abstract | Original Source | Check in Google Scholar | Full PDF (580.698 KB) | DOI: 10.24123/jbt.v1i01.300

Abstract

The globalization at present has brought a great impact on the businessworld development. The alternative selected products offered to the customersvary and make the customer expectation more to get something they want.This condition requires for every company to try to give the best satisfactionto its customers. This is done in order that the business people can maintaintheir business in facing the tough competition. This research tried to assessthe customer satisfaction toward the service quality of Baker Street Café,Bandung. The research method used here was the descriptive qualitativeone, using sampling technique, that is, the technique of probability samplingand purposive sampling method. The data were collected using a field studyconsisted of observation, interviews, questionnaires, and literature study. Themethod of performance analysis was used to assess the customer satisfaction.The result of the study showed that the service quality provided by Baker StreetCafé, Bandung was categorized as “ good” with the average highest score for thedimension of reliability by 4,074 and the lowest for dimension of empathy andassurance by 3,93. At this customer expectation level, the average highest scorewas for the dimension of assurance by 4,55 and the lowest for the dimension ofreliability by 4,5, which means that the customers were unsatisfied becausetheir expectation was higher than the performance demonstrated by BakerStreet Café, Bandung.

ALTERNATIF DESAIN GAJI POKOK DI TOKO ROTI XYZ SEMARANG

Budhiawan, Registha Elsa

Jurnal Bisnis Terapan Vol 2 No 02 (2018): Jurnal Bisnis Terapan Politeknik Ubaya
Publisher : Politeknik Ubaya

Show Abstract | Original Source | Check in Google Scholar | Full PDF (569.338 KB) | DOI: 10.24123/jbt.v2i02.1614

Abstract

This study aims to find alternative remuneration based Analytical Hierarchy Process to the salaries of employees inXYZ Bakery, Semarang. The method used in this research is quantitative analysis. Data collection techniques used is by interview and questionnaire to 13 employees Bakeries XYZ, Semarang.Based on the theory Elizur in Sukwadi (2014) were used in this study, by evaluating the positions it will provide a level of objectivity in measuring the comparative value of existing positions within an organization and can assign a relative value positions.Research shows that there is a difference between salary received at Bakery XYZ at 13 positions occupying a position with the calculation using the point system, in which 6 of them as the post of General Manager, Human Resources Manager, Production Manager, Finance Manager, part of the Accounting and parts head Shop excess salaries given. For the remaining seven positions such as CO Bakery, Cake CO, CO basahan, Tax section, part of the Purchase Order, Order parts and parts Shop shortage stipends given.

THE PHENOMENON OF FOOD CREATION BUSINESSES WITH CITY’S NAMES AS SOUVENIRS

Nuryani, Anik, Rahayuningsih, Handayani

Jurnal Bisnis Terapan Vol 2 No 01 (2018): Jurnal Bisnis Terapan Politeknik Ubaya
Publisher : Politeknik Ubaya

Show Abstract | Original Source | Check in Google Scholar | Full PDF (421.322 KB) | DOI: 10.24123/jbt.v2i01.1085

Abstract

This research studies the challenge of traditional culinary in the form of new food creation from some cities in Indonesia which claim themselves as special souvenirs and put the city’s name in naming the food. As souvenirs differentiation, it is a good news. However, these food creations are  neither the traditional food from the cities nor  using local ingredients for the materials. This research studies 3 food creations namely Jogja Scrummy, Malang Strudel and Surabaya Snowcake. Then, it questions the origin of the food creation, the reason of putting the city’s name, and the response of the tourists. The methods used in the research are observation, interview and documentation. The data were analyzed by descriptive qualitative technique. The results show that the food creations claim as special souvenirs to the city as they can not be found in other cities. However, they fulfill the characteristics of souvenirs. Therefore, as the time goes by, these food creations will be recognized as typical souvenirs of the city.

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