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Commercium : Journal of Business and Management
Published by PT Penerbit Ilmiah Indonesia
ISSN : -     EISSN : 30319889     DOI : https://doi.org/10.61978/commercium
Core Subject : Science, Education,
Decision Sciences, Operations Research & Management Other
Commercium : Journal of Business and Management with ISSN Number 3031-9889 (Online) published by Indonesian Scientific Publication, published original scholarly papers across the whole spectrum of business and management. The journal attempts to assist in the understanding of the present and potential ability business and management insight.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 12 Documents
 1   2 
Analysis of the Effectiveness of Value Added Tax Policy for Health Services at PT Kimia Farma Diagnostika in 2021 Maria Jeremiah Pasaribu
Commercium : Journal of Business and Management Vol. 1 No. 1 (2023): November
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/commercium.v1i1.73

Abstract

This study aims to analyze the effectiveness of the VAT policy using James L. Gibson's theory of effectiveness in the form of efficiency, development, and the advantages of the applied Value Added Tax policy. Researchers will also see if there are any obstacles experienced and the efforts that will be applied. This research will be conducted at PT Kimia Farma Diagnostika using a qualitative descriptive method. This research data will be obtained using primary and secondary data from interviews and direct observations at PT Kimia Farma Diagnostika.
Implementation of Income Tax Policy on Transfer of Rights to Land and/or Buildings in the Subsidized Housing Program in Bekasi Regency (Case Study of Pt. Tata Bangun Sarana 2020) Marnani
Commercium : Journal of Business and Management Vol. 1 No. 1 (2023): November
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/commercium.v1i1.74

Abstract

This study is motivated by the implementation of the Income Tax Policy on the transfer of ownership rights to Land and/or Buildings in the Subsidized housing Program. The government enforces a subsidized housing program with an income tax rate of only 1% and an exemption from value-added tax (VAT) of 0%. PT. Tata Bangun Sarana is one of the developers of subsidized housing in Bekasi Regency. The purpose of this study was to analyze the implementation carried out by PT. Tata Bangun Sarana on PP Number 34 of 2016 in the payment of the Income Tax Policy on the transfer of ownership rights to Land and/or Buildings as well as adjustment efforts due to the enactment of the regulation. This study uses two data sources, the results of interviews and documentation of PT. Tata Bangun Sarana which were analyzed using qualitative methods. PT. Tata Bangun Sarana has implemented PP No. 34 of 2016 during 2020. However, in June, July, and August, PT. Tata Bangun Sarana still imposed subsidized housing selling prices in accordance with PUPR Ministerial Decree No. 242/KPTS/M/2019 for the Bekasi regency area, which was Rp. 158,000,000 which should have used PUPR Ministerial Decree Number 535 of 2020, which was Rp. 168,000,000. Another obstacle is the limited number of subsidized housing quotas provided by the government for Low-Income Communities (MBR) each year. PT. It is recommended that the Facilities Build System improve service and management in the implementation of this policy and in the future to better anticipate interrelated regulations and policies so that there will be no tax underpayments in the future.
Analysis of the Implementation of the MSME Tax Incentive Policy During the Covid-19 Pandemic (Case Study at KPP Pratama Jakarta Duren Sawit) Yuni Komariah
Commercium : Journal of Business and Management Vol. 1 No. 1 (2023): November
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/commercium.v1i1.77

Abstract

Tax incentives are policies issued by the Indonesian government in the face of the economic slowdown due to the COVID-19 pandemic. This study aims to analyze the implementation of MSME tax incentive policies during the COVID-19 pandemic at the Primary Tax Office of Duren Sawit, Jakarta with a descriptive qualitative method. The results showed that the use of tax incentives by MSME actors at the Primary Tax Office of Duren Sawit, Jakarta was quite effective. This can be seen from the compliance of officers at the Primary Tax Office of Duren Sawit, Jakarta, who have been very good at disseminating this tax incentive policy to MSME taxpayers. The implementation of routine functions has also been going well and in accordance with the procedures provided by the central government. The desired impact has been felt by taxpayers who have taken advantage of incentives which are certainly very helpful.
Buddhist Leadership In Educational Organization Development Nyoto; Wiryanto; Wira Jaya Hartono; Hadion Wijoyo
Commercium : Journal of Business and Management Vol. 1 No. 1 (2023): November
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/commercium.v1i1.81

Abstract

The purpose of this study was to determine the implementation of Buddhist leadership in the development of educational organizations at the Dharma Loka School and the Metta Maitreya School in Pekanbaru. This study uses a descriptive qualitative method of analysis. Data were collected through observation, documentation studies, and interviews. The informants in this study were the principals, eight informants (including up to 16 teachers and employees), and four Buddhist religious leaders. The data coding of the results of this study used Atlas.ti9 software. The results showed that the leadership of Buddhism has not been implemented optimally at the Dharma Loka school and the Metta Maitreya school in Pekanbaru. This is because the principal has not fully understood the concept of Buddhist leadership. The leadership of Buddhism is believed to be able to improve the development of educational organizations at the Dharma Loka school and the Metta Maitreya school in Pekanbaru if implemented seriously.
Repurchase Interest in the Tokopedia Application Based on Application Quality through Satisfaction Novan Yurindera
Commercium : Journal of Business and Management Vol. 1 No. 1 (2023): November
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/commercium.v1i1.144

Abstract

The Covid-19 pandemic has had an impact on various sectors and aspects of life, including the economy and business. On the one hand, the economy is weakening, but on the other hand, the economy is also experiencing improvement, especially in the electronic commerce sector due to the imposed mobility restrictions. The online shopping platform Tokopedia is the leader of the e-commerce or marketplace market in Indonesia in terms of number of visits. This research aims to empirically test the influence of Application Quality consisting of Ease of Use, Information Quality, and Service Interaction Quality of the Tokopedia application on Repurchase Interest through Satisfaction. This analysis uses independent variables, namely Empowerment, Information Quality, and Interaction Quality. The dependent variable is Repurchase Intention, and the intervention variable is Satisfaction. The research method used is quantitative. The population in this research are Tokopedia application users who have made purchases, with a sample of 200 respondents who filled out the questionnaire via Google Form. The statistical method used is Structural Equation Modeling (SEM) using SmartPLS, which consists of outer model analysis, inner model analysis, and continued with hypothesis testing. The research results show that Tokopedia Application Quality has a direct positive influence on Satisfaction, but does not have a direct influence on Repurchase Intention. However, the Quality of the Tokopedia Application has an indirect influence on Repurchase Intention through Satisfaction.
Factors Influencing Malaysian Undergraduate Students’ Intention To Use E-Recruitment Onika Barkat; Rosmah Mohamed
Commercium : Journal of Business and Management Vol. 2 No. 1 (2024): February
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/commercium.v2i1.160

Abstract

Recruitment is important for organizational performance, and in recent years, employee recruitment has become a widely debated topic. Due to the technological advancement and competitiveness, the organizations are applying online recruitment. E-recruitment is the practise of recruiting jobs by means of the internet or some other electronic tools. The objective of this thesis is to investigate the influencing factors (Perceived Ease of Use, Perceived Usefulness, Concern of Privacy, Interpersonal Influence, Internet Self-efficacy) impact on the Intention to use E-Recruitment of Malaysian Undergraduate Students. Technology acceptance model (TAM) and social exchange theory (SET) used as underpinning theories. 244 responses were collected using the self-administrated questionnaires based on quantitative methodology. The study is a cross sectional in nature. Data was analysed by descriptive, correlational, regression analysis in SPSS. The findings indicated all the constructs have positive and significant relationship on the dependent variable. This study contributed to the human resource’ body of knowledge and Malaysian human resource industry. Employers, Information Technology department, policy makers as well as job seekers can get valuable insights from the findings of the study. The study can be extended by using diverse variables, intervening variables as well as in another country or population context.
Digital Marketing and Public Speaking Training for Generation Z Redjeki Agoestyawati; Ria Estiana; Umi Hanik Makmuroh; Jaenudin Akhmad
Commercium : Journal of Business and Management Vol. 2 No. 1 (2024): February
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/commercium.v2i1.168

Abstract

Generation Z has extensive and natural access to the internet, mobile devices, social media, and other technological innovations from an early age. Friendly interactions with technology have shaped the way Generation Z communicates, learns, and connects. The importance of career readiness in facing the ever-growing digital era is very crucial. Rapid technological transformation has changed the work landscape significantly. Many new jobs are emerging, while others are experiencing fundamental changes in skill demands. The abilities that generation Z needs to have are the ability to communicate and collaborate as well as digital marketing skills. The method of implementing the activity uses various methods such as lectures, discussions, questions and answers, as well as providing digital marketing and public speaking training for students to prepare them for entering the world of work and entrepreneurship. The results of the activity are that the lecturers provide digital marketing and public speaking training for students to become entrepreneurs and the lecturers provide motivation so that students are able to face preparations for entering the world of work and can continue to university level.
Leadership Style And Employee Productivity In Manufacturing Companies In Indonesia Degdo Suprayitno
Commercium : Journal of Business and Management Vol. 2 No. 2 (2024): May
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/commercium.v2i2.212

Abstract

This study uses a quantitative approach to investigate the complex relationships between employee productivity and leadership styles in Indonesian manufacturing firms. After 150 participants' data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS), important findings were found. Employee productivity was greatly impacted by the emergence of transformational leadership as the prevailing approach. Positive relationships highlighting the significance of structured rewards were also shown by transactional leadership. Conversely, there was a detrimental impact on production from laissez-faire leadership. According to the findings, increased productivity in Indonesia's manufacturing sector can be achieved by matching leadership tactics with organizational and cultural circumstances.
Strategic Human Resources Management And Organisational Resillience In Indonesian Start-Ups Dudi Permana; Indra Rustiawan; Ridwan Sya'rani
Commercium : Journal of Business and Management Vol. 2 No. 2 (2024): May
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/commercium.v2i2.214

Abstract

In Indonesian retail enterprises, this study explores the complex links between HR practices, employee empowerment, workforce diversity, organizational communication, organizational resilience, and employee retention. Utilizing Structural Equation Modeling with Partial Least Squares (SEM-PLS), a quantitative methodology was utilized to examine data gathered from 215 workers in a range of roles in the retail industry. Organizational communication and employee retention, workforce diversity and organizational resilience, and employee empowerment and retention were all found to have strong beneficial correlations with HR practices. Furthermore, corporate communication, diversity in the workforce, employee empowerment, and HR policies all had a substantial positive impact on employee retention and organizational resilience. The suggested model's validity was reinforced by the model fit indices, which attested to its sufficiency. These results highlight the holistic integration of these aspects to promote resilience and retention in the dynamic Indonesian retail sector, offering insightful information to HR practitioners and organizational leaders. The findings of this study provide real implications for leaders in the manufacturing industry in Indonesia in maintaining organizational resilience.
Business Incubators In The Entrepreneurship Ecosystem In Indonesia Mediated By Government Support And Intellectual Capital Maria Imelda Novita Susiang
Commercium : Journal of Business and Management Vol. 2 No. 2 (2024): May
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/commercium.v2i2.215

Abstract

This research looks at the dynamic interplay in Indonesia's entrepreneurial ecosystem between government funding, intellectual capital, and the success of business incubators. Using quantitative methods, we surveyed 150 business owners involved with several incubators, investigating the intricacies of government programmes, intellectual capital dynamics, and the perceived effectiveness of these incubators. Structural Equation Modelling with Partial Least Squares (SEM-PLS) was used to examine the survey data, uncovering complex correlations and explaining the mediating role of intellectual capital. Our findings have practical consequences for policy makers, incubator managers, and entrepreneurs aiming for sustainable firm growth. These findings also provide additional insights to the theoretical framework that directs entrepreneurship research in the implications of these results.

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