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Mochamad Yusuf Putranto
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INDONESIA
JRB-Jurnal Riset Bisnis
Published by Universitas Pancasila
ISSN : 25810863     EISSN : 2598005X     DOI : https://doi.org/10.35592/jrb.v3i1
Core Subject : Economy,
Economics, Econometrics & Finance
JRB-Jurnal Riset Bisnis diterbitkan oleh Fakultas Ekonomi Dan Bisnis, Universitas Pancasila sejak tahun 2017, merupakan Jurnal Manajemen dan Akuntansi yang menyajikan artikel hasil penelitian (empiris) serta isu manajemen dan akuntansi terkini (konseptual) yang mencakup Keuangan, Pemasaran, SDM, Operasional, Biaya, Manajemen, Sektor publik, Investasi, Internasional, Auditing dan Perpajakan. Setiap naskah yang dikirimkan ke Jurnal Riset Bisnis akan ditelaah oleh Mitra Bestari dan Dewan Editor yang relevan.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 69 Documents
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Dampak Perbedaan Antara Laba Akuntansi dan Laba Fiskal (Boot Tax Differences) serta Faktor yang Mempengaruhi Perilaku Persisntensi Laba Perusahaan Manufaktur di Indonesia Marsudi, Almatius; Thingthing, Lim
JRB-Jurnal Riset Bisnis Vol 3 No 2 (2020): April
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35592/jrb.v3i2.740

Abstract

The purpose of this study is to analyse empirical evidence of the effect of differences between accounting earnings and fiscal profits (book tax differences), operating cash flows and accrual amounts on the persistence behavior of corporate earnings. This study uses data from manufacturing companies in the Indonesian stock exchange during the period 2015 to 2017. The sample selection is have purposive sampling method and obtained a sample of 71 manufacturing companies in Indonesia that have met the research criteria. Data is analyzed with multiple regression to have the effect of independent variables on earnings persistence. The results showed that differences in accounting profit and taxable income and the magnitude of accrual did not affect earnings persistence while operating cash flow had an effect on earnings persistence.
Pengaruh Ukuran Perusahaan dan Corporate Governance Terhadap Kinerja Keuangan Dengan Pengungkapan Sustaunability Report Sebagai Variabel Intervening Muliaturrohmah Ikhwani, Ananda; Paramita, Irma; Sunaryo, Karsam
JRB-Jurnal Riset Bisnis Vol 2 No 2 (2019): April
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35592/jrb.v2i2.407

Abstract

Financial performance can provide an overview of past performance and future prospects of a company. Many companies carry out business activities related to nature but do not disclose sustainability reports. Companies that have a large company size should disclose more information than small companies, including disclosures about the implementation of Corporate Governance and sustainability reports disclosure. With these disclosures of information, it is expected to increase public trust in the company and improve the company's financial performance. This research aims to obtain evidence that company size and Corporate Governance influence financial performance, and the role of Sustainability Report disclosure as mediating the relationship between these variables in nine state-owned enterprises and the mining sector for five years (2013-2017). The results of this study indicate that (1) company size has effects on financial performance; (2) audit committee has effects on financial performance; (3) the board of directors does not affect financial performance; (4) company size has not affect the disclosure of sustainability report; (5) the audit committee has not affect the disclosure of sustainability report; (6) the board of directors has effect the disclosure of sustainability report; and (7) Sustainability Report disclosure can’t mediate the influence between company size/Corporate Governance on financial performance.
Pemanfaatan Resi Gudang Sebagai Opsi Optimalisasi Supply Chain Sebagai Alternatif Solusi Harga Panen Anjlok Pada Kelompok Tani Nur Cahya, Handy
JRB-Jurnal Riset Bisnis Vol 2 No 2 (2019): April
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35592/jrb.v2i2.406

Abstract

TSince long ago this agricultural country, Indonesia has never been separated from rice farming. However, the welfare of farmers has not been fully good. The harvest season that should bring joy and profit, not always absolute about the full benefits. Harvest season are often accompanied by problems such as drop of selling price due to abundant supply. The purpose of this study is to diclose that farmer groups can optimize the supply chain flow to overcome the drop of selling price. This research was conducted in descriptive research, by conducting direct observations on Tirta Jaya farmer groups in Demak, then mapping the existing supply chain flow, and finally finding optimization solutions in the flow. The results of this study indicate there is an unoptimal distribution channel for agricultural products, and the warehouse receipt system is the right alternative, and can be applied as one of the new distribution channels to overcome the drop of selling price during the harvest.
Dampak Pertumbuhan Ekonomi China Terhadap Perekonomian Indonesia Keiko Hubbansyah, Aulia; Wurdaningsih
JRB-Jurnal Riset Bisnis Vol 2 No 2 (2019): April
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35592/jrb.v2i2.404

Abstract

This study aims to analyze the impact of China’s economic growth on the Indonesian economy. In this analysis, the study adapted SVAR with block exogeneity consisting of blocks global variable (China’s economic growth and non-fuel global commodity prices growth) and domestic variable blocks (economic growth, inflation, real interest rates and Indonesia’s exchange rates). Using the data over the period from 1993q1-2017q2, this study found that the shock if China’s economic growth had a major impact on non-fuel global commodity price movements. Additionally, it is also acknowledged that China’s economic growth shock of 1.9 percent causes the Indonesian economy to grow by 0.85 percent. This was due to the appreciation of Rupiah exchange rate againt US Dollar by 1.6 percent, make inflation under control, while inflation in term of rising price index was insignficant
Analisis Hubungan Biaya Pengembangan Dengan Laba Bersih di PT Industri Telekomunikasi Indonesia Kosasih
JRB-Jurnal Riset Bisnis Vol 2 No 2 (2019): April
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35592/jrb.v2i2.405

Abstract

The purpose of this research was to obtain the empirical evidence on the correlation of development costs on net income at PT Telekomunikasi Indonesia Indonesia. The research methods used in this research is descriptive and verification method with a quantitative approach. The data used are secondary data from financial statements from 2010-2016 obtained through annual financial reports, observation, internet browsing, library studies, and interviews. The results showed that there is correlation between development costs on net income at PT Telekomunikasi Indonesia Indonesia. The correlation between development costs and net income has a negative relationship. This means when rising development costs then net income down, otherwise when development costs down then net income rises, so the research hypothesis is accepted.
Analisis Pengaruh Kualitas Sistem Media Elektronik E-Filling dan E-Billing Terhadap Tingkat Kepuasan Wajib Pajak (Studi Pada Wajib Pajak di Fakultas Ekonomi Universitas Tridinanti Palembang) Pratama Putra, Dimas; Padriyansyah
JRB-Jurnal Riset Bisnis Vol 2 No 2 (2019): April
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35592/jrb.v2i2.403

Abstract

This research is being done to taxpayers at economic faculty of Tridinanti Palembang. This research aims to know effect the quality of the e-filing and e-billing system toward taxpayers satisfaction level. The population in this study is 339 taxpayers. Sample of 130 taxpayers by using purposive sampling methods. The analytical technique used is a descriptive analysis and conducted a asumsi klasik test. The result of this study is (1). The quality of the e-filing system has a significant positive effect on the degree of taxpayers satisfaction, (2). The quality of the e-filing system has a significant negative effect on the degree of taxpayers satisfaction, dan (3). The quality of e-filing and e-billing system collectively has a significant positive effect on the rate of taxpayers satisfaction.
Analisis Pengaruh Daya Tarik Iklan, Kualitas Pesan Iklan dan Frekuensi Penayangan Iklan Terhadap Efektivitas Iklan TV Tokopedia Adyas, Dasmansyah; Khairani, Annisa
JRB-Jurnal Riset Bisnis Vol 2 No 2 (2019): April
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35592/jrb.v2i2.402

Abstract

This research is a causality study that aims to find out the influence of advertisement attractiveness, advertisement message quality, and viewing freuency as independent variable to the effectiveness of advertisement on television especially tokopedia advertisement, as the dependent variable. The methodology used in this study are multiple linear regression, classical assumption test, multicollinearity test, heteroscedastic test, t test, and f test. The results of the study showed that independent variables (the influence of advertisement attractiveness, advertisement message quality, viewing frequency) affect ( the dependent variable (advertisement effectiveness), both partially and simultaneously.
Sebuah Sintesis Pada Literatur: Strategi Intervensi Pemasaran Hijau Menuju Pembangunan Berkelanjutan (A Synthesis of Literature: A Green Marketing Intervention Strategy towards Sustainability Development) Widyastuti, Sri
JRB-Jurnal Riset Bisnis Vol 2 No 2 (2019): April
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35592/jrb.v2i2.401

Abstract

This paper describes the literature on green marketing intervention strategies in the framework of sustainable development with an emphasis on green marketing intervention strategies on the environmental problems facing the world today. The Sustainable Development Goals (SDGs) at the historic United Nations (UN) Summit has been officially enacted. For the next fifteen years, with this new universal target valid for all, the country will mobilize efforts to end all forms of poverty, fight inequality and overcome climate change. This study explains that both individuals and organizations can benefit from environmentally friendly marketing strategies. Public concerns over environmental damage in recent years have made marketers recognize the needs and marketing value of environmentally friendly. Attention to these conditions has changed the paradigm of the views of companies, marketers, and consumers to contribute to change towards goodness for nature itself. In today’s competitive business environment, profit-oriented and socially responsible companies have begun to adopt the concept of green marketing and address environmental issues as a source of competitive advantage. The disadvantages and future of green marketing interventions are also important reviews for future researchers. Thus at the same time can protect the environment to achieve sustainable development.
Tingkat Kebangkrutan Dan Karakteristik Perusahaan Terhadap Nilai Perusahaan (Sebuah Model : Pendekatan Springate) Astuti, Tri
JRB-Jurnal Riset Bisnis Vol 2 No 1 (2018): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35592/jrb.v2i1.257

Abstract

This study aims to examine the effect of Z-Score, Size Firm, Leverage Ratio, Sales Growth on the Value of the Company proxied as PBV, studies in Telecommunications Companies listed in the Indonesia Stock Exchange. The data used in this study was obtained from the Telecommunication Sector Publication Financial Report for the period 2010-2016. The data analysis model used was multiple linear regression with the least squares equation. The results of this study indicate that Z’Score has no significant effect on PBV, Variable Size has a significant positive effect on PBV, Leverage has a positive effect on PBV and Growth has no significant effect on PBV. Variable Z-Score (Z), Size Firm (Size), Leverage Ratio (Leverage), Sales Growth (Growth) simultaneously simultaneously affect the dependent variable Corporate Value (PBV). Test of determination or variation of the models of the four variables on PBV in this study amounted to 90.2% while the remaining 9.8% was influenced by other variables not included in the company model.
Inovasi UMKM Boga Tradisional Dalam Mencapai Keunggulan Bersaing Savitri Noor, Laili; Derriawan; Soebagyo
JRB-Jurnal Riset Bisnis Vol 2 No 1 (2018): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35592/jrb.v2i1.258

Abstract

Empowerment of Small and Medium Enterprises (SMEs) becomes very strategic, because of its huge potential in driving the economic activities of the community and at the same time being the foundation of the income sources of some people in improving their welfare. But there are still many problems faced by Indonesian SMEs, some of which include competitiveness of MSMEs in national and global markets. The low competitiveness of these SMEs as expressed by Kumorotomo (2008), is due to the large number of problems in the development of MSMEs, such as financing, marketing, management and development of Human Resources (HR), and production efficiency and innovation. Where organizations that have advantages can be pursued through product and service innovation. The specific objective in this study is to produce an innovation model for MSMEs that produce traditional regional food products, so that they can help them find strategies to win the competition. This SMEs innovation model is carried out through innovation so that it can have an influence on improving the competitiveness of SMEs, especially traditional food producers in Jakarta.

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