KALBISIANA Jurnal Sains, Bisnis dan Teknologi
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.
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<![CDATA[Pengaruh Kompensasi, Motivasi, Kinerja, dan Budaya Perusahaan Terhadap Turnover Karyawan PT Solid Gold Berjangka ]]>
<![CDATA[Asya Astie Anggi Anie]]>;
<![CDATA[Cikal Nur Padila]]>;
<![CDATA[Salsabilah Risangayu]]>;
<![CDATA[Fadhilla Prasastya Khansa]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 2 (2023): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
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<![CDATA[This study aims to determine the effect of compensation, motivation, performance, and corporate culture on employee turnover at PT Solid Gold Berjangka. This study uses a quantitative method with a sampling technique that is random sampling technique to employees of PT Solid Gold Futures. The research instrument is using a questionnaire. Based on the distribution of questionnaires, the total respondents obtained are as many as 102 respondents. The results of the respondents were analyzed with validity tests, reliability tests, classical assumption tests, and hypothesis testing using the SPSS 26 program. has an effect on employee turnover, performance has an effect on employee turnover, and Corporate Culture has an effect on employee turnover.]]>
<![CDATA[Pengaruh Profitabilitas, Leverage, Pertumbuhan Penjualan dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Tahun 2017-2020 ]]>
<![CDATA[Ersa Nur Anggraeni]]>;
<![CDATA[Budi Kurniawan]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 2 (2023): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
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<![CDATA[The purpose of this study is to analyze the impact of profitability, leverage, sales growth and company size on tax avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange in 2017-2020. Samples that meet the criteria by using the purposive sampling method collected 44 companies. The data processing technique uses the E-views version 10 application program. The results of this study partially confirm that profitability, leverage, sales growth, and company size have no significant effect on tax avoidance.]]>
<![CDATA[Pengaruh Keadilan, Sistem Perpajakan, Diskriminasi, Kemungkinan Terdeteksi Kecurangan Terhadap Persepsi WPOP Mengenai Etika Penggelapan Pajak ]]>
<![CDATA[Aprilia Agustinus Paskarely]]>;
<![CDATA[Kenny Ardillah]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 2 (2023): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
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<![CDATA[The purpose of this research to analyze the effect of tax justice, taxation system, discrimination, the possibility of fraud on the perception of taxpayers regarding the ethics of individual taxpayers' tax evasion scattered in the Bekasi Madya Tax Service Office. This study uses a quantitative method. The number of samples used in this study were 100 respondents. The sampling technique used is purposive sampling using the Slovin formula. Data collection using a questionnaire and processed using SPSS statistics version 25. The analysis technique used is multiple linear regression. The results of the study show that fairness and the possibility of detecting fraud have a negative effect on taxpayers' perceptions of tax evasion ethics, while the taxation system and discrimination have no significant effect on taxpayers' perceptions of tax evasion ethics.]]>
<![CDATA[Analisis Pengaruh Solvabilitas, Profitabilitas dan Kualitas Auditor Terhadap Penerimaan Opini Audit Going Concern ]]>
<![CDATA[Isabella Nadia Anjani]]>;
<![CDATA[Mira Kartika Dewi Djunaedi]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 2 (2023): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
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<![CDATA[The purpose of this study was to determine the effect of solvency, profitability, and audit quality on going concern opinions. The independent variables in this study are solvency, profitability, and audit quality. Meanwhile, the dependent variable is going concern opinion. This study uses secondary data using data from the Indonesia Stock Exchange, testing using .And in this study shows that solvency, profitability and audit quality affect going concern opinion. This test uses convenience sampling, with a total sample of 120 companies. The method used is the Logistics Regression test with the use of Eviews 10. The results in this study indicate that the solvency is not significant with a negative coefficient direction. Profitability is not significant with a negative coefficient direction. Auditor quality is not significant with positive coefficient direction]]>
<![CDATA[Pengaruh Dampak Corporate Governance Terhadap CorporateSocial Responsibility Disclosure (CSRD) pada Sektor Industri Finance di Indonesia Tahun 2018-2021 ]]>
<![CDATA[Rivaldi Himawan]]>;
<![CDATA[Mira Kartika Dewi Djunaedi]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 2 (2023): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
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<![CDATA[The purpose of this study is to determine the influence of Good Corporate Governance (GCG) mechanism on Corporate Social Responsibility Disclosure (CSRD) in Indonesia. The Dependent Variable in this study is Corporate Social Responsibility Disclosure, which has scored by how much aspect that reported in CSR disclosure. There are 6 aspects that should be reported. This study categorized as associativeresearch using causal approach. Finance company that listed in Indonesia Stock Exchange on 2018 - 2021 are used as population in this study that downloaded on www.idx.co.id. This study use purposive sampling method for sample gathering with 68 companies. Multiple Regression Analysis is used for analysis method using SPSS version 26 program. The result of this study showing comitee size influencing the Corporate Social Responsibility Disclosure on finance companies that listed in Indonesia Stock Exchange on 2018- 2021]]>
<![CDATA[Pengaruh Reward, Pengalaman, Motivasi, dan Kedisiplinan Kerja Terhadap Kinerja Karyawan PT. XYZ ]]>
<![CDATA[Angelica Renataputri]]>;
<![CDATA[Flora Valencia]]>;
<![CDATA[Wulan Agus Styaningsih]]>;
<![CDATA[Ignatius Ario Sumbogo]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 2 (2023): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
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<![CDATA[Export and import activities are very influential to the economic development of Indonesia, especially in this pandemic situation. The growth rate had significantly dropped over the past 2 years. The situation in the recent year had changed with the rapid growth rate of export and import per March 2022. One of the many companies that are affected by the pandemic situation is PT XYZ. This company focuses on exporting and importing goods. The main purpose of this research is to acknowledge how rewards, experiences, motivation, and work discipline towards employees can have an impact on the overall performance of a company. This research utilizing 4 independent variables and 1 dependent variable using quantitative research with the method of distributing questionnaires to 103 employees with non-probability technique saturated sampling. The result shows that the variables of motivation and work discipline have a significant impact on the employee’s working performance in PT XYZ. However, the other variables such as reward and work experience do not have an impact on the employee’s working performance.]]>
<![CDATA[Penggunaan Instagram oleh Salon Mobil Topcaredetailing untuk Tujuan Promosi ]]>
<![CDATA[Trisya Fajrin]]>;
<![CDATA[Salman Naning]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 2 (2023): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
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<![CDATA[This study aims to find out the content of the Topcare detailing Instagram account in attracting consumers or customers who visit and to find out how to take videos and photos at the Topcare detailing car salon business to attract customers' attention. In this study, researchers used the theory of diffusion of innovation, a qualitative approach. Data collection techniques using semi-structured interviews. The data analysis technique used qualitative analysis. The results show that the use of Instagram by Topcare detailing car salons for promotional purposes is considered effective because it can increase turnover every month. The research obtained is in accordance with the view of the theory of diffusion of innovation. The form of Topcare detailing's Instagram account content in attracting visiting consumers or customers is an innovation where media language plays an important role in organizing or making Topcare detailing exist in order to influence customers.]]>
<![CDATA[Pengaruh Citra Merek Tas Michael Kors Indonesia Terhadap Minat Beli (Survei kepada Pengikut Instagram @shopatbanananina) ]]>
<![CDATA[Nabilla Sarah Shafia]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 2 (2023): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
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<![CDATA[The desire of consumers to pursue social status and the urge to be recognized for their fashion awareness is one of the causes of the increasing demand for world-renowned luxury branded products. Michael Kors as one of the manufacturers of affordable luxury branded bags, spreads its wings by cooperate with bag manufacturers in Indonesia to make their products. Michael Kors bags from Indonesia then entered the Indonesian market through luxury bag boutiques. One of them is Banananina that sells it online through Social Media Instagram under name @shopatbanananina, or directly in their shop. This study aims to determine the effect of Michael Kors Indonesia's Bag Brand Image on Buying Interest (Survey of Instagram Followers @shopatbanananina). The method used in this study is an associative explanatory survey which aims to find data with several variables that can be measured in a questionnaire. The results of this study indicate that 55.8% of respondents stated that the Michael Kors Indonesia Brand has a positive brand image that greatly influences consumer buying interest in their products, while the value of consumer buying interest in Michael Kors Indonesia products is 53.4% stating that a good product image , famous, quality, and classy is directly proportional to the price of the product listed does not become an obstacle for consumers to have an interest in buying and decide to make a purchase of the product.]]>
<![CDATA[Konstruksi Kohabitasi Dalam Film Pendek "Kisah Tiga Tahun" ]]>
<![CDATA[Yulianti Dwi Cahyani]]>;
<![CDATA[Tangguh Okta Wibowo]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 2 (2023): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
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<![CDATA[Cohabitation is a term used for couples who live in the same house without marriage ties and cohabitation is widely constructed in various mass media products including the short film Kisah Tiga Tahun. This study aims to find out how the construction of cohabitation is shown in the short film Kisah Tiga Tahun. This study uses the theory of social reality construction and a qualitative approach and uses Roland Barthes' semiotic analysis technique, with his idea known as two orders of signification which includes denotation, connotation, and myth. The results of the analysis of this study indicate that the construction of cohabitation living together as a husband and wife is carried out based on the life experiences of unmarried lovers to explore each other's character. Cohabitation is also a husband and wife activity like a small family that has a harmonious relationship.]]>
<![CDATA[Entrenchment Hypothesis and Insider Institutional Ownership: Empirical Evidence from Indonesia Capital Market ]]>
<![CDATA[Hermeindito Hermeindito]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 2 (2023): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
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<![CDATA[The aim of this study is to examine the effect of insider institutional ownership on firm value. Indonesian firms have unique characteristic ownership structures which are dominated by insider institutional ownerships rather than managerial ownerships. This study develops model of entrenchment hypothesis that explain the behavior of insider institutional ownership and value of firm. Data for this study are financial ratios and stock price with period of 1994-2008 from non-financial firms that listed on Indonesia Stock Exchange. Using three-stage least squares in the equation system, this study found there is M-shaped relationship between insider institutional ownership and firm value. The research finding is parallel with Hermalin and Weisbach (1991) that found M-shaped relationship between managerial ownership and firm value.]]>
