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Mochamad Yusuf Putranto
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Fakultas Ekonomi dan Bisnis, Universitas Pancasila Jl. Srengseng Sawah, Jagakarsa Jakarta Selatan 12640 Tlp. (021) 7873709, 7873710, 7272606 Fax. 7270133
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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 108 Documents
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EFFECTIVENESS OF USING E-FILING ON IMPROVING INDIVIDUAL TAXPAYER COMPLIANCE WITH MASTERY OF ACCOUNTING INFORMATION SYSTEMS AS A MODERATING VARIABLE Muhammad Wildan Sholih; Muhammad Ubaidillah; I'ana Umma; Imam Prayogo; Pratita Ayu Setyaningrum
JRB-Jurnal Riset Bisnis Vol 7 No 1 (2023): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v7i1.5253

Abstract

The development of a country depends on how much tax can be collected by the government to finance the running of the government. Taxpayer compliance to pay and report taxes has been widely studied. One of the variables that can increase taxpayer compliance is the use of e-filing to report taxes. Some studies have found that e-filing can increase individual taxpayer compliance, while other studies have the opposite result. This study includes the variable mastery of accounting information systems as a moderating variable that strengthens the effect of e-filing on individual taxpayer compliance. This research was conducted by distributing 100 questionnaires to Individual Taxpayers at the Pekalongan City Tax Office. Research variables were tested using the Partial Least Square method with the SmartPLS 3.0 application. The results show that the e-filing variable has a significant positive effect on individual taxpayer compliance. The results of the second hypothesis indicate that the accounting information system mastery variable does not moderate the effect of e-filing on individual taxpayer compliance. This may be because the tax office has succeeded in educating taxpayers about using e-filing.
Antecedent and Consequences of Customer Engagement in Social Media Content: A Study Of Beauty Product Marketplace Marketing Activities in Instagram Indira Pradipta; Gita Gayatri
JRB-Jurnal Riset Bisnis Vol 7 No 1 (2023): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v7i1.5260

Abstract

Instagram is a space for its users to engage with each other or the brand pages in it. This study investigates the effect of three customer engagement antecedents on the final outcome, namely loyalty. From this engagement relationship will produce an emotional bond to the brand generated by the customer so that it leads to a level of customer loyalty. This study aims to explore the relationship between engagement behavior on a giveaway content posted by a brand on Instagram and identify if there is a relationship between customer engagement and brand loyalty. This study uses purposive sampling from 250 Instagram users in Indonesia who followed two brand accounts on Instagram. SEM-PLS was used to see the relationship between variables. The findings imply that involvement, customer participation, and commitment have a positive effect toward customer engagement. Also, the antecedent of customer engagement has a significant effect on generating brand loyalty. The results provide a better understanding of digital marketing strategy by examining the influence of customer engagement toward brand loyalty by the giveaway content shared on social media.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN Tia Ichwani; Chaerani Nisa; Dewi Kurniawati
JRB-Jurnal Riset Bisnis Vol 7 No 1 (2023): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v7i1.5268

Abstract

Penelitian ini bertujuan untuk mengetahui corporate sosial responsibility, kepemilikan institusional, dan nilai perusahaan pada perusahaan manufaktur sub sektor food and beverage yang terdaftar di Bursa Efek Indonesia, pengaruh corporate sosial responsibility, kepemilikan institusional secara parsial terhadap nilai perusahaan pada perusahaan manufaktur sub sektor food and beverage yang terdaftar di Bursa Efek Indonesia, dan pengaruh corporate sosial responsibility, kepemilikan institusional secara simultan terhadap nilai perusahaan pada perusahaan manufaktur sub sektor food and beverage yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Dalam penelitian ini, berdasarkan kriteria purposive sampling diperoleh 10 perusahaan sebagai sampel. Data yang digunakan merupakan data sekunder berupa berupa laporan tahunan perusahaan tahun 2017-2021 yang diperoleh melalui website resmi Bursa Efek Indonesia www.idx.co.id. Metode penelitian yang digunakan adalah metode penelitian analisis deskriptif, kuantitatif dengan pendekatan survei. . Teknik analisis data yang digunakan adalah analisis regresi data panel dengan alat bantu Eviews 11. Berdasarkan hasil penelitian dan hasil pengolahan data menunjukan bahwa corporate sosial responsibility, kepemilikan institusional, dan nilai perusahaan mempunyai nilai yang fluktuatif pada perusahaan manufaktur sub sektor food and beverage yang terdaftar di Bursa Efek Indonesia tahun 2017-2021, corporate sosial responsibility secara parsial berpengaruh positif signifikan terhadap nilai perusahaan, arus kas operasi kepemilikan institusional berpengaruh negative tidak signifikan terhadap nilai perusahaan, corporate sosial responsibility, dan kepemilikan institusional secara simultan berpengaruh signifikan terhadap nilai perusahaan.
ROLE OF INDEPENDENT COMMISSIONER IN MODERATING THE IMPACT OF BANKING CORPORATION SIZE TOWARD AUDIT DELAY Endang Etty Merawati; Syahril Djadang
JRB-Jurnal Riset Bisnis Vol 7 No 1 (2023): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v7i1.5275

Abstract

Abstract : In 2014, some Issuers in Indonesian Stock Exchange have not submitted their midterm financial statement and in fact some of them got sanctioned. In regard thereto, this study aim to analyse the effect of firm’s size toward audit delay moderated by Independent Commissioners on banks listed on the Indonesian Stock Exchange . This research used purposive sampling method, from total 41 banks listed on the Indonesian Stock Exchange on 2011-2014, only 28 banks meet the criteria. This research method uses a quantitative approach. The result of the study shows that firm,s size, and Independent Commissioners has partially significant influence on audit delay. However, Independent Commissioners shows a non significant effect as a moderation of Companies’ Size toward Audit Delay. The contribution of this study is that Independent Commissioner have optimal role in carrying out internal controls to avoid delays in submission of audited financial statement in the banking sector Keywords: companies’ size, independent commissioners, audit delay, banking sector
STUDI ANALISIS KELAYAKAN PENDIRIAN BISNIS RESTORAN ITALIAN HEALTY FOOD “ FABIO” DI SENOPATI JAKARTA Wahyu Wijayanto; Rochiyat Setiawan
JRB-Jurnal Riset Bisnis Vol 7 No 1 (2023): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v7i1.5506

Abstract

Pembahasan studi kelayakan bisnis sangat penting bagi calon pengusaha untuk merancang pelaksanaan usahanya khususnya konsep ini bagi yang memperhatikan gaya hidup sehat melihat banyak tumbuh dan berkembangnya fast food di Jakarta yang menghasilkan makanan yang tidak sehat. Proses Analisa Kelayakan bisnis tentunya sangat terkait dengan manajemen pengelolaan suatu usaha, dimana akan di Analisa dari aspek pasar, aspek teknis, aspek manajemen dan aspek keuangan dan strategi – strategi pemasaran yang tepat untuk mencapai tujuan suatu usaha. Analisa studi kelayakan bisnis bertujuan untuk memutuskan apakah sebuah ide bisnis layak atau tidak. Restoran Italian Healty Food “Fabio” yang rencananya akan dibangun di Jl Senopati No 33A Jakarta Selatan. Berdasarkan hasil analisis didapat bahwa aspek keuangan dikatakan layak, dengan nilai Payback Period (PP) 2 tahun 12 bulan dan 12 hari, Nilai Net Present Value (NPV) 12.089.931.90005 nilai Profitability Index (PI) 6,51%, nilai Break Event Point (BEP) tahun pertama sebesar Rp 1.521.420.754,-, nilai Internal Rate of Return (IRR) sebesar 17.98%,- IRR dimana lebih besar dari suku bunga pinjaman dan lebih tinggi dari 6,79% WACC sehingga dapat dikatakan investasi ini layak untuk dijalankan.
THE CONTRIBUTION OF CARBON TAXES TO ECONOMIC PROGRESS IN INDONESIA Rayhan Azis; Nunung Nurhayati; Nurleli
JRB-Jurnal Riset Bisnis Vol 7 No 1 (2023): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v7i1.5536

Abstract

The implementation of carbon taxation is considered a more straightforward approach to managing climate change in Indonesia compared to the Emissions Trading System (ETS), as it offers a simpler execution process. Carbon tax is a derivative of Pigouvian tax, involving levies on economic activities that have negative environmental impacts. This aligns with the government's efforts to achieve medium and long-term emission reduction targets, combating hazardous greenhouse gas emissions.This research aims to identify carbon tax's potential as a revenue source for national progress. It is a literature-based study utilizing secondary data from both national and international journals. The research findings emphasize that carbon tax is a suitable and necessary alternative for Indonesia in addressing global warming and climate deterioration, while promoting economic development.Furthermore, carbon taxation holds the potential to augment state revenue through an expanded tax base, indirectly curbing carbon emissions and greenhouse effects. Therefore, carbon tax emerges as a solution to safeguarding the environment and fostering economic growth, as outlined in Indonesia's Medium-Term Development Plan for 2020-2024.
PENGARUH CURRENT RATIO, DEBT RATIO, AND RETURN ON ASSET TERHADAP FINANCIAL DISTRESS Ameilia Damayanti; Rianto Rianto
JRB-Jurnal Riset Bisnis Vol 7 No 1 (2023): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v7i1.5694

Abstract

This study aims to analyze the effect of current ratio, debt ratio, and return on asset on financial distress in m food and beverage sub-sectors listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The dependent variable in this study is financial distress and the independent variables in this study are current ratio, debt ratio, and return on asset. Determination of the sample is done by purposive sampling using several criteria. The number of samples selected as many as 13 companies from a total population of 30 companies. In this study, the data analysis used was SPSS. The results of this study indicate that debt ratio, and return on asset have no effect on financial distress, while current ratio have effect on financial distress.
PENGARUH LITERASI KEUANGAN DAN FAKTOR LAINNYA TERHADAP NIAT MASYARAKAT MENGGUNAKAN PINJAMAN ONLINE Diana Frederica; Febriani Cristina Susianti Magdalena; Gatot Gunarso; Caroline Anatasia; Hilaria Devilina Cici
JRB-Jurnal Riset Bisnis Vol 7 No 1 (2023): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v7i1.5723

Abstract

Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh literasi keuangan dan delapan faktor lainnya terhadap niat Masyarakat menggunakan pinjaman online. Penelitian ini merupakan penelitian berjenis kuantitatif. Data primer diperoleh melalui survei menggunakan kuesioner. Populasi penelitian adalah masyarakat yang menggunakan pinjaman online. Sampel penelitian adalah masyarakat pengguna pinjaman online yang berada di wilayah DKI Jakarta. Data diolah menggunakan software SmartPLS. Hasil penelitian membuktikan bahwa literasi keuangan dan risiko yang dirasakan signifikan berpengaruh positif terhadap niat masyarakat menggunakan pinjaman online. Sementara faktor lainnya tidak terbukti berpengaruh terhadap niat masyarakat menggunakan pinjaman online. Penelitian ini memberikan kontribusi kepada pemerintah bahwa untuk meningkatkan inklusi keuangan, maka perlu dipastikan pengetahuan masyarakat tentang keuangan dan perlu memberikan rasa aman kepada peminjam pinjaman online. Salah satu caranya adalah perlindungan data peminjam.

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