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INDONESIA
KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Published by UNIVERSITAS KALBIS
ISSN : 23386088     EISSN : 29881676     DOI : https://doi.org/10.53008
Core Subject : Economy, Science, Social, Engineering,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences
KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua artikel yang dikirimkan harus merupakan artikel asli, hasil penelitian yang sebelumnya tidak pernah dipublikasikan, eksperimental atau teoritis, dan akan ditinjau oleh reviewer. Artikel yang dikirimkan ke jurnal harus memenuhi kriteria ini dan tidak boleh sedang dipertimbangkan untuk publikasi di tempat lain. Naskah harus mengikuti gaya jurnal dan dapat ditelaah dan diedit.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Menejemen Teknologi dan Inovasi
Articles 142 Documents
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Search results for , issue "Vol. 8 No. 4 (2022): Kalbisiana" : 142 Documents clear
Pengaruh Ukuran Perusahaan, Komite Audit, Pertumbuhan Penjualan, dan Kepemilikan Asing Terhadap Penghindaran Pajak dengan Tingkat Implementasi IFRS sebagai Moderasi Eka Ismiyanti; Ahalik
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study uses a research model to obtain empirical evidence about the effect of company size, audit committee, sales growth, and foreign ownership on tax avoidance with the level of IFRS implementation as a moderating variable. The variables used in this research model are company size, audit committee, sales growth, foreign ownership, tax avoidance, and the level of IFRS implementation. The population of this study is companies registered in the Kompas 100 index in the period 2016 - 2018. Based on sampling using the purposive sampling method, the samples used in this study were 52 companies with a period of 3 (three) years producing 156 total observations. Data analysis was performed with descriptive statistical analysis, and Moderated Regression Analysis (MRA) with SPSS version 25. The results of the study concluded that company size and foreign ownership had no effect on tax avoidance, the audit committee and sales growth had an effect on tax avoidance. The level of IFRS implementation is not able to moderate either the influence of company size, audit committee, sales growth and foreign ownership on tax avoidance.
Pengaruh Profitabilitas, Likuiditas, Intensitas Aset Tetap, Intensitas Persediaan, dan Komisaris Independen Terhadap Manajemen Pajak Medika Purnama Sari Sinaga; Basuki Toto Rahmanto
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

The effective tax rate is the effective corporate tax rate and can be calculated from the total income of taxpayer income divided by profit before taxation. This research aims to analyze the influence profitability, liquidity, capital intensity, inventory intensity, and independent commissioners towards the effective tax rates. The population in this research are all of the mining companies listed on the Indonesian Stock Exchange (IDX) in the period 2015 - 2019. The sample selection by using purposive sampling and obtain a sample of 9 companies or 45 observation data. The data analysis method used in this research is multiple linear regression by using eViews9. The partially result showed that profitability affected negatively towards effective tax rate. Liquidity, capital intensity, inventory intensity, and independent commissioner does not affect towards effective tax rate.
Faktor-Faktor yang Mempengaruhi Struktur Modal pada Perusahaan Sektor Property dan Real Estate Elsya Eryan; Siti Ruhana Dara
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

The purpose of this study is to analyze the effect of profitability, liquidity, growth and firm size on capital structure. The sample used in this study is property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. 41 companies were taken as samples. The sampling method used purposive sampling technique. The analysis uses the Fixed Effect Model in testing the hypothesis. The results of this study indicate that profitability has a negative effect on capital structure. Liquidity has a positive influence on the capital structure. Growth has no effect at all on capital structure and firm size has a positive effect on capital structure.
Pengaruh Displin Kerja dan Motivasi Terhadap Kinerja Pegawai pada Suku Dinas Kependudukan dan Pencatatan Sipil Kota Jakarta Pusat Guntoro Muhammad Widito; Anjar Dwi Astono
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

Public services are services that are the responsibility of the government to its citizens. This responsibility has been mandated in the 1945 Constitution. The purpose of providing public services is the fulfillment of the basic rights needs of every citizen and resident of a product, service and or administrative service provided by the government related to the public interst. In the era of decentralization and the current stronger democrazition, the demands for public service responsibilities are also getting stronger and more prominent. Therefore, work discipline and motivation are very important employees to be able to produce good work performance and serve the community with passion and heart sincerely so that the community can be helped quiqkly and also get a positive image from the community itself.
Pengaruh Celebrity Endorser dan Brand Image Terhadap Keputusan Pembelian Produk Bittersweet By Najla Maura Damadanti M; Donant Alananto Iskandar
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to determine how big the influence of celebrity endorser and brand image on purchasing decisions for Bittersweet By Najla products. This research is a quantitative study using the SPSS Statistics 21 program with a total sample of 135 respondents who are domiciled in East, Central, South, West, North Jakarta, Bekasi, Depok and Bogor using non-probability sampling and purposive sampling techniques. The results of this study is celebrity endorser and brand image have an influence on purchasing decisions for Bittersweet By Najla products. The benefit of this research for Bittersweet By Najla is as input and evaluation material in order to maintain and increase consumer confidence by using celebrity endorser marketing strategies and brand image so that they can compete with other competitors.
Analisis Brand Awareness dan Brand Image Terhadap Keputusan Pembelian Produk Street Boba (Studi Kasus di DKI Jakarta) Maulina Agustin; Anjar Dwi Astono
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This research was conducted to find out how much the independent variable effect on the dependent variable. Researchers chose Street Boba as the object of research which was then carried out in March-May. The population in this study are Street Boba consumers who are domiciled in DKI Jakarta. The sample in this study was 110 respondents. Data collection techniques that used in this study using a questionnaire method. Before the questionnaire was distributed, first tested by taking a sample of 30 respondents. Quantitative analysis includes validity and reliability tests, multiple regression analysis, hypothesis testing through t test and f test and analysis of the coefficient of determination (R2). The results of the study concluded that Hypothesis testing using the t test shows that the two independent variables studied was proven to have a significant partial effect on the dependent variable. By Simultaneous Brand Awareness and Brand Image variables have a significant effect on buying decision.
Pengaruh Kualitas Produk Harga dan Variasi Produk Terhadap Kepuasan Pelanggan Konveksi Bunda Collection Tegar Kurniawan; Mariah
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims find out how much attracting consumers to buy the products offered,is necessary to have high quality product quality, competitive price perceptions, and diverse product variations, provide satisfaction consumers. This research quantitative approach using the SPSS Static 25 program with a sample of 100 respondents who live in Jabodetabek who have purchased Bunda Collection clothing using non-probability sampling and purposive techniques. The results of this study t test shows that product quality an effect customer satisfaction with significance value of 0.000 < 0.5 and a t value of 10.923 > 1.984 that product quality is very important Mother Collection, price variable 4.075 > 1.984 effect and product variation variable 118.004 > 1.984 has significant effect . The benefit of this research for Bunda Collection is as input evaluation material in order to maintain and improve product quality, price, and product variations in order to excel from other competitors
Menciptkan Kepuasan Kerja Melalui Lingkungan Kerja dan Komunikasi Interpersonal pada PT.Temas Tbk Cynthia Caroline; Joseph M.J. Renwarin
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to determine the effect of work environment and interpersonal communication on employee job satisfaction at PT. Temastbk. There are three variables in this study which include the work environment, interpersonal communication and employee job satisfaction. This study uses quantitative methods by calculating the distribution of questionnaires using paper questionnaires as its distribution to 62 respondents who are employees of PT. Temas Tbk. Sampling in this study, using a saturated sample which is part of non-probability sampling and data analysis used using the SPSS 13 application. The results show that the work environment variable has a significant influence on employee job satisfaction, while interpersonal communication has a significant influence on employee job satisfaction. Simultaneously, these two variables have a significant effect on the employee job satisfaction variable. Keywords: work environment, interpersonal communication, job satisfaction
Pengaruh Harga dan Kualitas Produk Terhadap Kepuasan Konsumen Restoran Foodpedia Pasar Baru Sefanya Erlivia; Donant Alananto Iskandar
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to determine how much influence price and product quality have on consumer satisfaction at the Pasar Baru foodpedia restaurant. This research method is quantitative and the data collection process is done by distributing questionnaires. This research uses non-probability sampling technique. The results of the research from 110 respondents who were processed using the SPSS program showed that the price variable had an effect on consumer satisfaction with a t-count value of 3.662 > 1.979. Product quality variable t value is 4,501 > 1,979. While the price variable (X1) and product quality (X2) together have an effect on the consumer satisfaction variable (Y) with the calculated F value > F table value (44.239 > 3.07). Thus, H0 is rejected, Ha is accepted, which means that the price variable (X1) and product quality (X2) if tested together or simultaneously affect the consumer satisfaction variable (Y).
Pengaruh Struktur Modal, Efisiensi dan Kemampuan Laba Terhadap Nilai Perusahaan Sektor Aneka Industri yang Terdaftar di BEI Periode 2014-2018 Cynthia Devira; Sarjono Sahar
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to examine the effect of capital structure, efficiency, profitability and earning per share on firm value. The population in this study is misscellaneous industry sector listed on Indonesia Stock Exchange in the period 2014-2018. The determination of the sample used a purposive sampling method so that there are 16 that are in accirdance with the research criteria selected as the sample of this study. The data analysis method used in this study is multiple regression analysis using SPSS version 25. The result of this study indicate that partially capital structure, profitability as measured by net profit margin (NPM) has a significant positive effect on firm value and earning per share (EPS) has a significant negative effect on firm value. While efficiency does not affect on firm value. Simultaneous results show that capital structure, efficiency, profitability and earning per share affect to firm value.

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