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Journal Competency of Business

JCoB
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Published by Universitas Cokroaminoto Yogyakarta

ISSN : 28072650 EISSN : 27771156 DOI : https://doi.org/10.47200/jcob.v5i02

Core Subject : Economy, Science, Social,

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Journal Competency of Business is a peer-reviewed journal published twice a year (July and December) by the Management Study Program at Universitas Cokroaminoto Yogyakarta. Journal Competency of Business discusses management and business broadly and its applications, especially for research relevant to management practices (finance, marketing, operations and human resources) and developing business strategies. It includes the study of how work is done (descriptive) and / or should be done (normative) in various organizational forms, whether in for-profit or non-profit companies, private or public sector institutions, or formal or informal social networks. Topics covered include, but are not limited to: 1. Business & Management Strategy 2. Corporate Governance & Corporate Social Responsibility 3. Entrepreneurship 4. Leadership & Strategy Negotiation 5. Strategic Finance & Investment Management 6. Marketing Management and Market ResearchComputing & Technology Management 7. Innovation & Knowledge-Based Management 8. Islamic Business & Entrepreneurship 9. Operations and Production Management 10. Banking and banking products

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 107 Documents

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ANALISIS SUMBER DAN PENGGUNAAN MODAL KERJA PADA PT MULTI BINTANG INDONESIA TBK Chivalrind Ghanevi Ayuntari
Journal Competency of Business Vol 5 No 1 (2021): Journal Competency of Business
Publisher : Program Studi Manajemen

This study aims to analyze the source and uses of working capital at PT Multi Bintang Indonesia Tbk and its effect on the company’s profitability. The source data of this study is financial statements of the company and financial statements of several companies from similar industries. The data taken from idx.co.id for period 2016-2020. The analysis was carried out by analyzing reports on sources and uses of working capital, analysis of working capital requirements and analysis of profitability ratios. After analyzing the results obtained that the company has managed working capital well even though the company had experienced a lack of capital for a certain period. In addition, the company can take advantage of the resources it has to make a profit.

PENGARUH KINERJA KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN JASA TRANSPORTASI YANG TERDAFTAR DI BEI Dyah Ratna Sari; Dian Retnaningdiah
Journal Competency of Business Vol 5 No 02 (2021): Vol 5 No 02 (2021): Journal Competency of Business
Publisher : Program Studi Manajemen

In Indonesia, the development of the business world has become increasingly widespread which has resulted in increasingly fierce business competition. The performance of a company is assessed by using financial ratios. The purpose of this study is to determine the effect of financial performance on Profit Growth in Transportation Service Companies listed on the Indonesia Stock Exchange. This study employed a quantitative approach, the samples used were 4 transportation service companies listed on the Indonesia Stock Exchange, the data collection technique used was secondary data obtained from the company's website. The hypothesis testing shows that the current ratio has no significant effect on profit growth, which meansthat a high current ratio value may not necessarily increase company profits. The total asset turnover (TATO) has no significant effect on profit growth. This indicates that a high TATO means thatthe company only uses a few assets. The debt-to-equity ratio (DER) has a significant effect on profit growth.This shows that the higher the DER value, the riskier the company is. The net profit margin (NPM) has no significant effect on profit growth, which indicates that a high NPM value means the company can generate high net income as well.

ANALYSIS OF EXPERIENTIAL AND EMOTIONAL MARKETING EFFECTS ON THE DECISION TO ENTER IN UNIVERSTAS AMIKOM YOGYAKARTA Yusuf Amri Amrullah
Journal Competency of Business Vol 5 No 02 (2021): Vol 5 No 02 (2021): Journal Competency of Business
Publisher : Program Studi Manajemen

This study analyzes the influence of Experiential Marketing and Emotional Marketing on The Decision to Enter at Universitas AMIKOM Yogyakarta. The purpose of this study was to examine the effect of using Experiential Marketing and Emotional Marketing on The Decision to Enter at Universitas AMIKOM Yogyakarta. This research is vital to be used by companies or agencies that will conduct marketing. Respondents in this study were new students of Universitas AMIKOM Yogyakarta force 2018/2019 with at least one faculty represented by 1 study program, the questionnaire to distributed amounted to 200 questionnaires. Data analysis in this research uses validity test, reliability test and classic assumption test. The results of data processing using SPSS, the results shown are Experiential Marketing and Emotional Marketing influence on The Decision Enter.

PENGARUH PROMOSI DAN KUALITAS LAYANAN TERHADAP KEPUASAN PELANGGAN DI DEALER YAMAHA DETA GROUP CABANG MERDEKA BANDUNG Rizki Amalia; Ine Aprianti
Journal Competency of Business Vol 5 No 02 (2021): Vol 5 No 02 (2021): Journal Competency of Business
Publisher : Program Studi Manajemen

This study was conducted with the aim of knowing the effect of promotion and service quality that affect customer satisfaction at Yamaha Deta Group Dealers, independent branch. The method used in this research is descriptive verification method with a quantitative approach. This study used 98 respondents as research samples using SPSS 26. The instrument used in this study is a questionnaire with 17 questions consisting of two questions each variable. analysis results obtained from the simple linear regression equation hypothesis testing results showed that the results showed that the variables promotion and the quality of service

Ekonomi Syariah : Bergerak Menuju Kapitalisme Religius ? Heri Prasetyo; Hermansyah Hermansyah
Journal Competency of Business Vol 5 No 02 (2021): Vol 5 No 02 (2021): Journal Competency of Business
Publisher : Program Studi Manajemen

The economic system is a fundamental element that determines the economic performance of a country. Various forms of economic systems that have ever existed, including large economic systems such as capitalism, socialism adopted by various countries have become a guide and foundation for the country's economic policies. Then the emergence of a complementary thought discourse on an economic system based on religious values with theological arguments that Islam is a divine religion based on revelation (the Qur'an) functions to guide human life both socially, politically, and economically. the scarcity of literature that explains the values of philosophy, institutions, principles, norms, and values of Islamic economic law. The author uses a literature study method or literature study by examining the literacy of opinions, ideas from thinkers and experts on classical, contemporary, and sharia modern economic systems such as Adam Smith, Lester Thurow, Max Weber, Adi Warman Karim, Fazlurrahman, Umar Chapra, Syed Nawab Haider Naqvi, Ibn Khaldun, Ibn Taymiyah Mubyarto. Furthermore, notes on the normativism of the Islamic economic system are important because they are related to the desired religious capitalism. Then, some of the arguments for religious capitalism are presented by looking at philosophical factors, historical-aspirational factors, and also factors that can be called futuristic. In the philosophical study, the author concludes that Islamic economic religious capitalism is a form of the dialectical process of the earth system and the sky system. Harmonization of rationalism and spiritualism. The futuristic discussion shows that Islamic economic religious capitalism can be the end of history. But that does not necessarily stop the social challenges that arise. Capitalism itself is still undergoing changes, and shocks. The religious capitalism of Islamic economics is to see how Islamic economics will undergo a metamorphosis for the people of Indonesia, although there is no harm in advancing it as a futuristic study, as a future global economic system because it is claimed to carry universal values.

KEPUASAN KONSUMEN ATAS KUALITAS PELAYANAN RUMAH MAKAN GRIYA DAHAR MBOK SUM (Studi kasus pada konsumen Daerah Istimewa Yogyakarta) Muhammad Latif Nur Rohman; Uju Suji’ah
Journal Competency of Business Vol 5 No 02 (2021): Vol 5 No 02 (2021): Journal Competency of Business
Publisher : Program Studi Manajemen

This study aims to determine the effect of service quality (tangible/X1, reability/X2, responsiveness/X3, assurance/X4, and emphaty/X5) on customer satisfaction. Data collection was carried out by distributing questionnaires to 100 consumers who had bought at the Griya Dahar Mbok Sum restaurant who were domiciled in the Special Region of Yogyakarta. The sampling technique used was purposive sampling technique. The analytical method used is multiple linear regression, simultaneous significance test (F test), partial significance test (t test), and coefficient of determination test (R2 test). The study found that service quality (tangible/X1, reability/X2, responsiveness/X3, assurance/X4, and emphaty/X5) partially (t-test) had a significant effect on customer satisfaction, while service quality (tangible/X1, reability/X2, responsiveness/X3, assurance/X4, and emphaty/X5) simultaneously (F test) have a significant effect on customer satisfaction. The results of the coefficient of determination (R2) show the effect of service quality (tangible/X1, reability/X2, responsiveness/X3, assurance/X4, and emphaty/X5) on customer satisfaction of 81.5%, while the remaining 18.5% is influenced by other factors not studied. The coefficient of the variable that has the most influence on consumer satisfaction is the reliability variable/X2 of 3.787.

PENGARUH FAKTOR FUNDAMENTAL TERHADAP RETURN SAHAM PADA PERUSAHAAN SUBSEKOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2013-2018 Risal Rinofah; Elah Ria Cahyani
Journal Competency of Business Vol 5 No 02 (2021): Vol 5 No 02 (2021): Journal Competency of Business
Publisher : Program Studi Manajemen

This study aims to determine the effect of Current Ratio, Return On equity, Debt to Equity Ratio, dan Price Book Value on Stock Return. The population of this research is the food and beverage companies for the 2013-2018. Samples were taken using purposive sumping techniquie. The sample consisted of 11 companies from 16 food and beverage companies liested on the Indonesia Stock Exchange in 2013-2018, so the research data analyzed amounted to 60. Based on hypothesis testing using the t test, it is concluded that Current Ratio has a negative and significant effect on Stock Return, Return On Equity has a positive and significant effect on Stock Return, Debt to Equity Ratio has a negative and significant effect on Stock Return, Price Book Value has a significant negative effect.

PENGARUH INSENTIF FINANSIAL DAN INSENTIF NON FINANSIAL TERHADAP KEPUASAN KERJA PENGEMUDI MITRA GOJEK KOMUNITAS LASKAR SASAJI BANDUNG AREA CILIWUNG PT KARYA ANAK BANGSA Muchamad Fuad Hardi Nugroho
Journal Competency of Business Vol 5 No 02 (2021): Vol 5 No 02 (2021): Journal Competency of Business
Publisher : Program Studi Manajemen

This study aims to determine how the influence of financial incentives and non-financial incentives on job satisfaction of Gojek partner drivers, Laskar Sasaji community, Bandung, Ciliwung area. This research is quantitative. The population of this study is Gojek's partners, the Laskar Sasaji community in Bandung, the Ciliwung area, which was taken as a sample of 40 people. The data analysis technique used multiple linear regression analysis, t test and F test. The results of the study simultaneously showed that there was a positive influence of financial incentives and non-financial incentives on job satisfaction of Gojek partners, Laskar Sasaji community, Bandung, Ciliwung area. Partially financial incentives have a significant effect and partially non-financial incentives have no significant effect.

PENGARUH CUSTOMER EXPERIENCE DAN CUSTOMER VALUE TERHADAP CUSTOMER LOYALTY INDIHOME (Pada Pelanggan Indihome Area Gegerkalong) Erwan Jumawar; Erika Nurmartian
Journal Competency of Business Vol 5 No 02 (2021): Vol 5 No 02 (2021): Journal Competency of Business
Publisher : Program Studi Manajemen

This study aims to determine whether customer experience and customer value have an influence on customer loyalty in the Indihome area of Gegerkalong, Bandung, with a sample using Random Sampling with the Slovin formula so that a sample of 73 respondents is obtained and data collection techniques by distributing questionnaires and descriptive analysis approaches that describe the experience customers and customer value to customer loyalty. With quantitative methods and measurement scales using a Likert scale in the form of ordinal data and transformed into interval data with the Successive Interval (MSI) Method which will later be tested for validity, reliability, normality and multiple regression model equations to answer this research. Based on the results of this research test, it shows that the variables Customer Experience (Customer Experience) and Customer Value (Customer Value) have a positive and significant effect on Customer Loyalty (Customer Loyalty) Indihome STO Gegerkalong area and able to explain significantly by 85.4%

Analisis Pajak Penghasilan sebelum dan setelah Undang-Undang Nomor 7 Tahun 2021 bagi WP Orang Pribadi Retno Kurnianingsih
Journal Competency of Business Vol 5 No 02 (2021): Vol 5 No 02 (2021): Journal Competency of Business
Publisher : Program Studi Manajemen

Research on income tax is still an interesting topic considering that the regulation is very dynamic with several policy changes, as on October 7, 2021, the government issued Law Number 7 of 2021 (referred to as the HPP Law) concerning the Harmonization of Tax Regulations. There are 6 (six) scopes (clusters) of regulatory changes, namely: 1) General Provisions and Tax Procedures (KUP), Income Tax (PPh), Value Added Tax (PPN), Voluntary Disclosure Program (PPS) Carbon Tax and Excise. The largest source of revenue is from income taxes, therefore the government continues to strive to increase the target of state revenues by various means, both tax intensification and extensification, such as sunset policy, tax amnesty, tax imposition for MSMEs with PP No. 46/2013, renewed by providing tax incentives with PP No. 23/2018. However, it is felt that this implementation still does not provide justice for taxpayers, so the 2021 HPP Law is stipulated which will take effect from the 2022 tax year. This research is a qualitative descriptive study. The data analysis technique is by describing and analyzing based on existing theory and in accordance with the reality that occurs in the field by using calculation illustrations, namely comparing the old regulations with the PPh Law, PP No. 23/2018 and the HPP Law. Techniques for collecting data using library research, data obtained from secondary data by extracting information from various sources, seminar materials (webinar), mass media, electronic media, various books, documents and relevant writings to develop research concepts and supported by literature review. This study focuses on the income tax cluster for individual taxpayers. The purpose of this study is to analyze Income Tax before and after Law Number 7 of 2021 is enacted. Is the tax burden paid by taxpayers more profitable before or after the enactment of the HPP Law. Based on the results of the illustrative analysis of the calculation that for individual taxpayers (as employees) with income up to Rp. 60 million, the tax burden paid is lower under the HPP Law than the PPh Law because it is only exposed to the first layer of tariffs. Income >Rp60 million – Rp5 billion, the tax burden is lower under the HPP Law than the PPh Law. But income above IDR 5 billion, the tax paid is higher under the HPP Law than the PPh Law. Limitation on gross turnover of <Rp 500 million a year with a tax rate of 0%, then MSMEs that are subject to tax are those with gross turnover > Rp 500 million a year. So that the MSME tax burden is lower. The government's policy regarding taxes with various regulations that have issued "goals" is aimed at encouraging taxpayers to carry out bookkeeping and business development because of these regulations the validity period is valid and the end of its application when it has been completed returns to the general rate (Law No.36 of 2008) concerning income tax in conjunction with Law No. 7 of 2021. The existence of a progressive rate breaket gives a sense of tax justice, namely taxes are charged to taxpayers according to their ability to pay. The higher the income, the higher the tax imposed. The implication of further research is to analyze the regulation of changes in tax laws which are the main points in the HPP Law.

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Contact Name
Reza Widhar Pahlevi

Contact Email
rezawidharp@gmail.com

Phone
+62817276108

Journal Mail Official
jcob.feucy@gmail.com

Editorial Address
Jl. Perintis Kemerdekaan Jl. Gambiran, Pandeyan, Kec. Umbulharjo, Kota Yogyakarta, Daerah Istimewa Yogyakarta 55161

Location
Kota yogyakarta,

Daerah istimewa yogyakarta

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Reza Widhar Pahlevi

Contact Email rezawidharp@gmail.com

Phone +62817276108

Journal Mail Official jcob.feucy@gmail.com

Editorial Address Jl. Perintis Kemerdekaan Jl. Gambiran, Pandeyan, Kec. Umbulharjo, Kota Yogyakarta, Daerah Istimewa Yogyakarta 55161

Location Kota yogyakarta, Daerah istimewa yogyakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Reza Widhar Pahlevi

Contact Email
rezawidharp@gmail.com

Phone
+62817276108

Journal Mail Official
jcob.feucy@gmail.com

Editorial Address
Jl. Perintis Kemerdekaan Jl. Gambiran, Pandeyan, Kec. Umbulharjo, Kota Yogyakarta, Daerah Istimewa Yogyakarta 55161

Location
Kota yogyakarta,

Daerah istimewa yogyakarta

INDONESIA