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PENILAIAN KAPASITAS PENERIMA PINJAMAN USAHA MIKRO DARI PSE KEUSKUPAN SURABAYA Lilik Indrawati
Jurnal Bisnis Terapan Vol. 1 No. 01 (2017): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

In Indonesian economic development, micro, small and medium enterprise aredescribed as sectors having important roles since the majority of Indnesianpopulation belong to the low-educated group and live on small schale enterpriseboth in traditional and modern ones. Micro, small and medium enterprise existas one of the solutions to the sound economic system. These enterprises are theones which are not affected by the economic crisis and the global economiccrisis. Looking at this facts, these two enterprises should be taken into account bythe government in the economic development. The micro, small and mediumenterprise get the capital from the bank, both government and private bank. Sois the one organized by Surabaya Diosis via the Comission of social and economicdevelopment for the members and public. This article is aimed at evaluatingthe the capacity of the micro loan reveiver from the Comission of social andeconomic development.

PENGARUH LOKASI, HARGA, PROMOSI, DAN KUALITAS PELAYANANTERHADAP KEPUTUSAN MENGGUNAKAN OJEK ONLINE Andrew Effendy Widjaja; Lilik indrawati
Jurnal Bisnis Terapan Vol. 2 No. 02 (2018): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

The advent of technology and increasingly stalled roads make the smart entrepreneurs in the field of technology to open a business. One of the businesses opened is an online transport business. In Indonesia, especially in Surabaya, the most popular transportation is taxibike online. One of the entrepreneurs desire is that his business can get a lot of consumers, of course it can not be separated from purchasing decisions that exist in the consumer. The online transport entrepreneur must know what is underlying in the consumer purchase decision. This study aims to analyze how much influence Location, Price, Promotion and Quality of Service to Decision in using Taxibike Online at students Catholic University Darma Cendika in Surabaya. Sampling method used is Purposive Sampling. The sample in this research is 75 students of Catholic University Darma Cendika, then analyzed the data obtained by using quantitative data analysis covering validity test, reliability test, classical assumption test, multiple linear regression analysis, coefficient of determination (R2), and hypothesis testing through t test. Data that has met the validity test, reliability test and classical assumption test is processed using SPSS ver.16, so as to produce regression equation as follows :Y = 9,324 + 0,074 X1 + 0,157 X2 + 0,061 X3. Where is Purchase Decision variable (Y), Price variable (X1), Promotion variable (X2) and Service Quality variable (X3). Hypothesis testing using t test shows that the three independent variables namely Price (X1) with tcount 0,738, Promotion (X2) with tcount 1,848 and Service Quality (X3) with tcount 0,945 not influence to dependent variable of Purchase Decision (Y) because tcount < ttable ( 1,994).The Adjusted R Square number of 0.121 indicates that 12,1 percent of the Purchase Decision variable can be explained by the three independent variables in the regression equation, and have a very low level of relationship, while the remaining 87,9 percent is explained by other variables beyond the three variables used in this study.

DAMPAK SENSE, FEEL, THINK, ACT, RELATE DAN BRAND IMAGE TERHADAP KEPUASAN PELANGGAN CAFE DI SURABAYA Lilik Indrawati; Devi Dian Amalia
Jurnal Bisnis Terapan Vol. 4 No. 1 (2020): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v4i1.2497

ABSTRACT This research was conducted on 150 respondens, through a questionnaire. The analysis used in this study uses the validity test, reliability test, classic assumption test, multiple linear regression test,determinant coefficient, and test. The results of data processing SPSS 22.0, namely: Sense has no effect on customer satisfaction PaperCup Coffee Surabaya because the value of t count < t table (1.030<1.977), then H0 is accepted and H1 is rejected. This means that there is no significant influence between sense and customer satisfaction at PaperCup Coffee Surabaya. Feel does not affect customer satisfaction PaperCup Coffee Surabaya because the value of t arithmetic < t table (0.953< 1.977) then H0 is accepted and H1 is rejected. This means that is no significant influence between feel and customer satisfaction at PaperCup Coffee Surabaya. Think does not affect customer satisfaction PaperCup Coffee Surabaya because the value of t arithmetic <t table ( 1.158 <1.977), then H0 is accepted and H1 is rejected. This means that there is no significant influence between think and customer satisfaction at PaperCup Coffee Surabaya. Act affects customer satisfaction of paperCup Coffee Surabaya because the t value < t table (3.244> 1.977) with a significant level 0f 0.001< 0.050, then H0is rejected and H1 is accepted. This means that there is a significant influence between act and customer satisfaction at PaperCup Coffee Surabaya.Relate to customer satisfaction PaperCup Coffee Surabaya because t count value< t table (2.530> 1.977) with a significant level of 0.012 < 0.050, then H0 is rejected and H1 is accepted.This means that there is a significant influence between relate and customer satisfaction at PaperCup Coffee Surabaya. Brand Image has no effect customer satisfaction PaperCup Coffee Surabaya because the value of t arithmetic <t table (1.942<1.977), then H0 is accepted and H1 is rejected.This means that there is no significant influence between brand image and customer satisfaction at PaperCup Coffee Surabaya.Regression test result of multiple linear effect of the 6 independent variables that have the greatest contribution is act variable (X4) that is 0.328 or 32.8%. The result of the determinant coefficient show and adjusted R square of 0.441 (44.1%, meaning that the independent variables are sense (X1), feel (X2), Think (X3), Act (X4), Relate (X5) and Brand Image (X6) contributes moderately to the dependent variable, Customer Satisfaction (Y). The result of multiple linear regression: Y= 3.078+0.075X1+0.095X2+0.107X3+0.328X4+0.253X5+0.176X6. Based on the results of the study it can be concluded that the results of the adjusted R square of 0.441 0r 44.1%,which mreans, the independent variables are sense (X1), feel (X2), Think (X3), Act (X4), Relate (X5) and Brand Image (X6)contributes moderately to the dependent variable, Customer Satisfaction (Y).

Implementation of Experiential Marketing in Tourism Development in East Java Lilik Indrawati; Y. Budi Hermanto; Thyophoida WS Panjaitan
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4242

East Java has many tourist attractions, including in Magetan, Probolinggo, Batu, Surabaya, and Lamongan. The development of tourist areas in an area can increase regional income. Therefore, a strategy is needed in developing tourism objects through good handling and management from various parties. The purpose of this study was to determine the strategy in developing tourism potential. This study is a qualitative research in which data collection through interviews to 50 informan. The data analysis technique refers to the interactive analysis model developed by Matthew B. Miles and A. Michael Huberman. Based on the results of the study, it can be said that to improve and develop the existence of tourist attractions in Magetan, Batu Probolinggo, Surabaya, and Lamongan, it is necessary to have good and harmonious support and cooperation between the government, entrepreneurs or managers, and the community in an effort to provide attractive and attractive tourist objects support by public services offered such as: cleanliness, security, comfort, availability of facilities and infrastructure, supporting facilities and infrastructure as well as services provided to visitors, because tourists come to a tourist location to be able to have a pleasant experience.

Pengaruh Ketidakpuasan Konsumen dan Kebutuhan Mencari Variasi terhadap Keputusan Perpindahan Merek Produk Vitamin C di Surabaya Timur Lilik Indrawati
BISMA (Bisnis dan Manajemen) Vol. 4 No. 1 (2011)
Publisher : Universitas Negeri Surabaya

The availability of vitamin C products increases on the market with various types so that buyers also require consideration in purchasing these products. Brand switching behavior which occurs due to variety seeking behavior needs to receive attention from marketers. This behavior tends to happen in products that require low levels of involvement or when the consumer does not involve many factors of consideration and information obtained prior to the purchase decision is taken. This study aims to see how the influence of consumer dissatisfaction and the need to find the product variety toward Vitamin C product brand switching decisions in Surabaya. This is a conclusive study that was conducted by distributing questionnaires. The independent variables are consumer dissatisfaction and the need of seeking variation, while the dependent variable is the brand switching decision. The research method used is a multiple linear regression. Data will be processed by using SPSS software with 100 samples. The result showed that consumer dissatisfaction (X1) and the need of seeking variation (X2) has a very significant influence on the brand switching decision shown by the results of F test, using SPSS 12, in which F-count > F-table, which is 78.860> 3.09. In conclusion, the independent variable, namely consumer dissatisfaction and the need of seeking variation, gives a significant influence on the brand switching decision simultaneously. Consumer dissatisfaction variable (X1) has a t-count (3.619)> t-table (1.985) and the need of seeking variation variable (X2) has a t-count (6.828)> t-table (1.985), so it can be concluded that both of them influence the brand switching decision (Y) partially. The need of seeking variation variable is the dominant factor. Therefore, vitamin C products should be created according to consumer expectations, such as improving the ability of product durability, and add other content to keep them healthy.

Program Pengampunan Pajak Di Indonesia: Peluang Dan Harapan Keberhasilannya Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 8 No 2 (2016): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Tax amnesty program is one instrument that is used widely by the tax authorities in many countries in order to increase tax revenue, broaden the tax base, improve tax compliance and other purposes. In addition to having a large role in increasing tax revenue, tax amnesty program also may be adversely affected as opposed to the benefits generated. Not all countries implement tax amnesty program success in implementing it. Experiences in the tax amnesty implementation in several countries showed that the program of tax amnesty are carried out several times and the implementation time was easily anticipated by the taxpayer generally not as successful if the program of tax amnesty is only a one-time, non-recurring and can not be anticipated time of its implementation by the taxpayer. In 2016 the Government of Indonesia to implement tax amnesty program that will be implemented starting on July 1, 2016 to March 31, 2017. After going through the analysis based on the experience of implementation of tax amnesty program conducted by several other countries can be predicted that the tax amnesty program implemented by the Government of Indonesia will be a success. Tax amnesty program implemented is estimated to have a great opportunity to meet the expectations of increasing tax revenue, broaden the tax base, improve tax compliance significantly. However, for the hope of repatriation of assets of the taxpayer from abroad into the country seems not to be able to meet expectations.

Tinjauan Teoritis Efektivitas Pemeriksaan Pajak Di Indonesia Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 11 No 1 (2019): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Each country can use a tax collection system that varies between countries. Basically, each country can choose one of the tax collection systems, namely between the official assessment system or the self assessment system. On the official assessment system the amount of tax payable and must be paid by the taxpayer is determined by the tax authority. Whereas in the self assessment system the amount of tax payable and must be paid will be calculated, deposited and reported by the taxpayer himself. Most countries in the world use the self assessment system. A country that applies the self assessment system will usually experience problems related to the low level of tax compliance. To increase the level of taxpayer compliance, countries that implement the self assessment system must routinely carry out tax audit actions to test the compliance of taxpayers. In order for the purpose of the tax audit to be achieved, the tax audit must be carried out effectively. Indicators that are usually used to assess the effectiveness of tax audits are compliance from taxpayers. The effectiveness of tax audits is also influenced by several factors that can generally be summarized into 7, namely: organization, organizational independence, taxpayer, tax audit quality, tax auditor, regulation, and management support. This research is intended to see whether the tax audit in Indonesia has been running effectively. The effectiveness of tax audits is evaluated by looking at whether the factors that influence the effectiveness of the tax audit have been included in the tax audit in Indonesia. This research is a library research with a statute approach, conceptual approach, and comparative approach. The results of the study show that from the evaluation of all factors that might influence the effectiveness of tax audits, organizational factors, tax auditors, regulations, and management support from the Directorate General of Taxation have met the criteria for the realization of effective tax audits in Indonesia. But the taxpayer factor, the independence of the organization and the tax audit quality have not supported the realization of an effective tax audit. Then when viewed from the level of taxpayer compliance as an indicator that shows that tax audits have been carried out effectively, tax audits in Indonesia have not been effective, because the level of compliance from taxpayers is only at 62.96% for corporate taxpayers and non-individual taxpayers employees and Compliance Ratio Submission of Annual Income Tax Returns in 2017 only reached 72.64%.

Analisis Tarif Dan Besarnya Pajak Bahan Bakar Kendaraan Bermotor Di Indonesia Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 11 No 2 (2019): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Fossil-fueled motor vehicles play an important role in supporting the economicactivities of society. Besides having a positive effect on a country's economicgrowth, the operation of fossil-fueled motor vehicles also has a negative impact.These negative effects impose costs on society which are usually known asexternal costs and consist of air pollution costs, congestion costs, accident costs, noise costs and climate change costs. Conceptually, the external costs ofoperating these fossil fuel vehicles must be charged to motor vehicle usersthrough the imposition of various taxes, one of which can be in the form of MotorVehicle Fuel Tax. In Indonesia the Motor Vehicle Fuel Tax is levied as a RegionalTax at a rate of 5% of the Selling Value of Motor Vehicle Fuel and is notdifferentiated for petrol or diesel fuels. Research conducted shows that the MotorVehicle Fuel Tax that is collected in Indonesia is still too small, both from itsabsolute value and its tariffs, when compared with European countries, OECDand non OECD member countries and countries in the Southeast Asia Region. Inaddition, the value of the Motor Vehicle Fuel Tax collected is still insufficient to cover the external costs of operating a fossil-fueled motorized vehicle. Therefore,the tax rates for motor vehicle fuels in Indonesia must be increased and the ratesmust be separated between gasoline fuel which must be higher than diesel fuel.

Perlakuan Pajak Pertambahan Nilai Transaksi E-Commerce Di Indonesia Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 8 No 1 (2016): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Developments in science and technology is very rapid at the end of the 20th century, especially information and communication technologies have caused changes in many areas of life, including the business life. One of the benefits of information and communication technologies in the business world is the support of the implementation of bisnis transactions are done online or so-called ecommerce (electronic commerce) through the use of the internet network. Ecommerce transactions are growing very rapidly from year to year. Given the potential tax revenue from this sector, governments around the world must give great attention to the taxation of e-commerce transactions, including the imposition of Value Added Tax. In Indonesia, the taxation of e-commerce transactions are regulated in Circular of the Director General of Tax No. SE-62/PJ/2013 dated December 27, 2013. But what is regulated in Circular of the Director General of Tax No. SE-62/PJ/2013 dated December 27, 2013 is deemed still not enough to regulate all matters relating to the imposition of Value Added Tax on e-commerce transactions. Therefore, it is necessary to develop a set of rules comprehensive for the imposition of Value Added Tax on e-commerce transactions.

Tingkat Kepatuhan Wajib Pajak UMKM Di Jawa Timur, Indonesia Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 10 No 2 (2018): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Micro, small and medium-sized enterprises play an important role in national economic development in many countries around the world. Micro, small and medium-sized enterprises have a large contribution to GDP (Gross Domestic Product), the supply of employment and exports of a country. Although it has a large contribution to the national economy, the contribution of micro, small and medium-sized enterprises to the state income from the tax sector is very small. There is a tendency for voluntary tax compliance from micro, small and medium- sized enterprises to be very low. This research aims to study the level of micro, small and medium-sized enterprises of tax compliance in East Java, Indonesia. To measure the level of tax compliance, 3 indicators are used, namely the ownership of the Taxpayer Identification Number (TIN), compliance with paying Income Tax and compliance to fill out and report the Annual Income Tax Return. The results showed that the level of tax compliance in micro, small and medium enterprises in East Java, Indonesia was still very low. Micro, small and medium-sized who have a Taxpayer Identification Number (TIN) is only 37.80%, those who pay Income Tax are only 21.95% and those who fill and report Annual Income Tax Returns of only 18,29%.

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