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JBTI : Jurnal Bisnis : Teori dan Implementasi
Published by Universitas Muhammadiyah Yogyakarta
ISSN : 20857721     EISSN : 26220733     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Bisnis: Teori dan Implikasi (JBTI) merupakan jurnal ilmiah berkala (setahun dua kali). Tujuan utama jurnal ini adalah untuk mendiseminasi artikel ilmiah dalam bidang bisnis, yang memiliki fondasi teori dan implemetatif. Berkaitan dengan hal tersebut, artikel yang dipublikasikan harus berkaitan dengan ilmu manajemen bisnis dan akuntansi keuangan terutama yang terkait dengan praktek bisnis.
Arjuna Subject : -
Articles 344 Documents
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Potensi Pajak Restoran di Kabupaten Sleman Widyatmoyo, Widyatmoyo; Pramudyo, Anung
208-7721
Publisher : Jurnal Bisnis Teori & Implementasi

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Abstract

This research aims to know the potential Tax Restaurant in Sleman Regency. This research was conducted at the Office of Sleman Regency Area Income. The method used is descriptive statistics using a quantitative method for analyzing the growth, the rate of collection, status of performance and its contribution to the income of the original area (PAD). The projection is used to calculate the potential for some period to come and see a comparison of the influence of PERDA No. 2 in 2011. In addition the study also utilize primary data to find out the potential taxpayer Restaurant in the bustling locations based on the standards and campus in Sleman Regency.The research results show that the value of the tax restaurant from 2008 up to 2013 has been steadily rise. Restaurant tax from 2008 up to 2013 having the average contribution against taxes of regional 10.1 percent and the average contribution to pad as much as 5.3 percent. By the enactment of bylaw no. 2 in 2011 on restaurant tax which will come into effect starting in 2012 thought to have potential revenue increase tax as much as 16.8 percent compared to using the regulations before. The potential of the restaurant tax sleman district 2014 is estimated at IDR 22.776.189.184,79 beyond a target that has been determined that is IDR 17.500.000.000. While the potential of the restaurant tax sleman district 2015 estimated IDR 25.384.968.521.86. An analysis of the potential of the side of the number of taxpayers who can still dug based on survey the number of taxpayers in the field based on the base of the road is still could be improved until 139 percent, with a note to the region with the busy street. The potential for more on the site around campus as the center of which reached 538,31 percent.
Study Kelayakan Usaha Ternak Sapi Dengan Pemanfaatan Limbah Kelapa Sawit Di PT. Citra Borneo Indah Kalimantan Tengah Permatasari, Risca
208-7721
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 The purpose of the study entitled "Feasibility Study Cattle with Palm Oil Waste Utilization in PT. Citra Borneo Indah Central Kalimantan" is to analyze the financial feasibility of animal feed processing business with oil palm waste material and analyze the financial feasibility of the cattle business using the feed with oil palm waste material. This research was conducted in Sulung Ranch which is a subsidiary of PT.Citra Borneo Indah engaged in animal husbandry.Object of this study is the cost of investment, operating costs, production, and reception. Captured data is monthly from 2011 to 2013. Collecting data by observation, and interviews. The analytical method used is the analysis of the table, and a financial analysis of business which include NPV, IRR, BCR, and PP. The results of this research are animal feed processing business with the use of palm oil waste to develop. Cattle business with the use of palm oil waste worth to be developed.Keyword: Waste palm oil, cattle, feasibility study
Pengaruh Gaya Kepemimpinan, Kepuasan Kerja Dan Komitmen Organisasi Terhadap Kinerja Guru (Pada SMK Muhammadiyah Kabupaten Gunungkidul) Suparman W, Aris; Yanuarti, Endah
208-7721
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The aims of the is to analyze the influence of leadership  style, job satisfaction and organizational commitment on teacher performance on SMK Muhammadiyah Gunungkidul. The object of the research are teachers of SMK Muhammadiyah 1 Wonosari, SMK Muhammadiyah 1 Patuk and SMK Muhammadiyah 1 Tepus Gunungkidul. The sample of this research are 121 teachers. The data collecting methods used  a questionnaire methods. The research shown that leadership style, job satisfaction and organizational commitment can contribution positive influence on teacher performance. The dominant variables which influences the work performance is commitment organization.Keywords: Teacher performance,  Leadership style, Job satisfaction, Organizational commitment.
Family Interfere With Work Conflict: Dampaknya Pada Kepuasan Dalam Bekerja, Kinerja, Dan Niat Untuk Keluar Dari Pekerjaan Prajogo, Wisnu
208-7721
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This  research  examined  the  influence  of  family interfere  with  work conflict  to job  satisfaction,performance and intention to leave, and also the influence of job satisfaction to performance and intention to leave. Survey conducted on 128 bank employees found several findings. First, family interfere  with  work  conflict  has  negative  influence  to  job  satisfaction.  Second,  job  satisfaction has positive influence to performance. Third, job satisfaction has negative influence to intention to leave. Fourth, family interfere with work conflict has negative influence to job performance. Fifth, family interfere with work conflict has positive influence to intention to leave.Keywords: family interfere with work conflict, job satisfaction, job performance, intention to leave
Analisis Faktor-Faktor Yang Mempengaruhi Keputusan Pemilihan Pasar Tradisional Sebagai Tempat Berbelanja (Studi Kasus Pada Pasar Tradisional Di Kabupaten Sleman) Pramudyo, Anung
208-7721
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This study examines the analysis factors that influence the decision as a shop in traditional market in Sleman. Based on theory, several variables has been constructed. They  are product, price, location, service, and facility. This research was executed in traditional market in Sleman with 100 participants. The results supported price, location, and facility has strong predictive to the decision as a shop in traditional market in Sleman, but product and service has not influence to the decision as a shop in traditional market in Sleman. The analysis also found the result that simultaneously the product, price, location, service, and facility effected the decision as a shop in traditional market in Sleman.Keywords : product, price, location, service, facility, and decision as a shop in traditional market
Pengaruh Kepuasan Kompensasi Dan Lingkungan Kerja Terhadap Motivasi Serta Dampaknya Pada Kepuasan Kerja Karyawan Perusahaan Daerah Air Minum (Pdam) Kabupaten Bantul Daerah Istimewa Yogyakarta Harsono, Harsono; Citra Arta, Deddy Novie
208-7721
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Employees are an important asset of the company. The company will not be able to conduct their business activities, without the support of employees. This study aimed to examine the effect of compensation satisfaction to  motivation, the effect of job environment to motivation, the effect of compensation satisfaction to job satisfaction, the effect of job environment to job satisfaction and the effect of motivation to employee job satisfaction. samples in the study of 120 people, which is taking all employees who work at Perusahaan Daerah Air Minum (PDAM) in the district of Bantul. This research method is quantitative analysis and technical of analysis the data using structural equation modeling to test the validity, reliability test, normality test, outliers, goodness of fit models test and regression test. The results of this study, namely compensation satisfaction has a positive influence directly and significantly to the motivation of 0,495, a job environment has a positive influence directly and significantly to motivation of 0,343, compensation satisfaction has a positive and significant influence directly to job satisfaction of 0,270 or indirectly through motivation of 0,265, the job environment has a positive and significant influence directly to job satisfaction of 0,288 or indirectly through motivation of 0,184 and motivation has a positive and significant influence to job satisfaction of 0,535. Based on the results of this study, the management of local water companies need to increase the level of compensation of employees, so the employees basic needs fulfilled and will increase employee motivation and job satisfaction of employees has increased. However, the work environment also need to be considered, in order to create a comfortable working atmosphere and harmony within the company.
Metode Balance Scorecard Sebagai Tolok Ukur Penilaian Kinerja (Studi Pada PT “X”di Semarang) Immanuel Ari, Tantri Widiastuti,
208-7721
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Tujuan penelitian ini adalah untuk mengetahui kinerja perusahaan PT “X” di Semarang yang menggunakan metode balance scorecard secara keseluruhan dalam kondisi baik. Jenis penelitian yang digunakan adalah deskriptif analisis. populasi dalam penelitian ini adalah karyawan yang berjumlah 60 orang (perspektif pembelajaran dan pertumbuhan) dan customer yang masih aktif sampai dengan tahun 2013 sebesar 100 konsumen baik dari rumah sakit, apotek maupun distributor kecil (perspektif pelanggan). Sampel yang diambil dari penelitian ini berjumlah 50 konsumen dan 38 karyawan (perspektif pembelajaran dan pertumbuhan).Hasil penelitian menunjukkan kinerja perusahaan berdasarkan balance scorecard pada financial perspective (perspektif keuangan) berada dalam kondisi baik. Kinerja perusahaan berdasarkan balance scorecard pada Customersl Perspective (perspektif pelanggan) berada dalam kondisi baik. Kinerja perusahaan berdasarkan balance scorecard pada Internal Business Process Perspective (perspektif proses bisnis internal) berada dalam kondisi baik. Kinerja perusahaan berdasarkan balance scorecard pada Learning and Growth Perspective (perspektif pembelajaran dan pertumbuhan) berada dalam kondisi baik. Dan kinerja perusahaan berdasarkan balance scorecard pada keseluruhan perspektif berada dalam kondisi baik.Keywords: balance scorecard , kinerja, customer.
Pengaruh Kepemimpinan Transformasional Dan Budaya Organisasi Terhadap Kepuasan Kerja Anggota Kepolisian Di Satuan BRIMOB POLDA DIY Hefrizon, Hefrizon
208-7721
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This study discusses the influence of transformational leadership to organizational culture, the influence of transformational leadership to job satisfaction and the influence of organizational culture to job satisfaction member of police environment. The populations in this study are all members of Brimobda Police Unit D.I. Yogyakarta totaling 860 people. While the number of samples is 12.5% of the population numbered 108 people. Data collected with the survey method is to provide a list of statements or questionnaires directly to the respondents. analysis data techniques in this study using SEM analysis (Structural Equation Modeling) which is operated through the 21st AMOS program.  From the research show that a significant positive effect of transformational leadership to organizational culture; transformational leadership has a significant positive effect to job satisfaction; organizational culture had no significant effect to job satisfaction;Keywords: transformational leadership, organization culture, employee satisfaction
Pengaruh Kualitas Pelayanan Terhadap Kepuasan Pelanggan Berbelanja Pada Toko Modern Di Yogyakarta Pril Ranto, Dwi Wahyu
208-7721
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This study aims to examine the impact of service quality dimensions consisting of tangibles, reliability, responsiveness, assurance and empathy towards customer satisfaction on modern stores in Yogyakarta.      The population in this study are the customers who purchases on modern stores in Yogyakarta. While the samples taken are customers who purchases at Indomaret, Alfamart and Pamella. Sample in this study amounted 100 people.This study used a convenience sampling technique that is because of the ease of sampling and purposive sampling, criteria have customers who make purchases in a modern stores. At least customers have ever purchase in a modern store is considered to have be able to evaluate the services provided in the modern stores.Based on testing using multiple regression dimensions of tangibles, reliability, responsiveness, assurance and empathy simultaneously influence on customer satisfaction on modern stores in Yogyakarta. Partially tangibles no effect on customer satisfaction on modern stores in Yogyakarta. While reliability, responsiveness, assurance and empathy in partial effect on customer satisfaction on modern stores in Yogyakarta.Keywords:Bukti Fisik, Kehandalan, Daya Tanggap, Jaminan, Empati, kepuasan pelanggan.
Perhitungan Unit Cost Akomodasi Rawat Inap Bangsal Kelas III Ruang Arofah dengan Metode Activity Based Costyng System pada RSU PKU Muhammadiyah Yogyakarta mahfud, Mahfud
208-7721
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Abstract

abstract

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