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INDONESIA
JURNAL EKONOMI DAN BISNIS AIRLANGGA
Published by Universitas Airlangga
ISSN : 23382686     EISSN : 25974564     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JURNAL EKONOMI DAN BISNIS AIRLANGGA (J E B A) | JOURNAL OF ECONOMICS AND BUSINESS AIRLANGGA (Formerly Majalah Ekonomi) (p-ISSN: 2338-2686; e-ISSN: 2597-4564) is a scientific peer-reviewed journal published by Faculty of Economics and Business, Universitas Airlangga, Indonesia. Since established in 1981, JEBA is intended provide a medium for dissemination of original and quality research on various topic in economics and business. The journal calls for articles reporting the research result on accounting, economics, islamic economics and management, and other related fields to be published three times a year (April, August and December). JEBA welcomes for collaboration with profession assocations, research centers and scientific forum such as seminar and confrences.
Arjuna Subject : -
Articles 6 Documents
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Search results for , issue "Vol. 29 No. 1 (2019): JURNAL EKONOMI DAN BISNIS AIRLANGGA" : 6 Documents clear
PENGARUH JUMLAH WAJIB PAJAK BADAN, PEMERIKSAAN PAJAK, TINGKAT KEPATUHAN WAJIB PAJAK BADAN TERHADAP PENERIMAAN PAJAK PENGHASILAN DI KPP PRATAMA TAMBORA MIRANDA TURUSAKA SAU
Jurnal Ekonomi dan Bisnis Airlangga Vol. 29 No. 1 (2019): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V29I12019.25-36

Abstract

Directorate General of Taxation difficulties to achieve the target of tax revenue. A number of attempts were made. Through extra efforts, DJP will explore the potential tax revenue. According to Darmin Nasution, to raise the tax rate, the only way is with intensification and extensification. Factors that represent extensification and intensification are the number of taxpayers, number of tax inspection and taxpayer compliance level.The research aimed to find out whether the revenue of income tax at Tambora Tax Office Service influenced by the number of Corporation Taxpayers, number of tax inspection, and Taxpayer compliance level. The number of Corporation Taxpayers is measured by the number of effective corporation taxpayers. The number of tax inspection is measured by the number of legal products published. The Taxpayer Compliance level is measured from the ratio of the number of Corporation Monthly Tax Return act 25 reported on time with the number of effective corporation taxpayer. The Income Tax revenue is the total revenue of corporation income tax act 25.This study used multiple linier regression with quantitative data that obtained from Tambora Tax Service Office for the period of Januari 2010 untill Juni 2013. This research states that the number of Corporation Taxpayers, Taxpayer compliance level has an influence on the income tax revenue at Tambora Tax Office Service. While the number of tax inspection does not have an influence on the income tax revenue at Tambora Tax Office Service.
PENGARUH CORPORATE ENTREPRENEURIAL INTENTION DAN SELFEFFICACY TERHADAP ENTREPRENEURIAL INTENTION DAN ORGANIZATIONAL PERFORMANCE Okto Aditya Suryawirawan
Jurnal Ekonomi dan Bisnis Airlangga Vol. 29 No. 1 (2019): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V29I12019.37-51

Abstract

Introduction: This study aims to examine the effect of corporate entrepreneurial intentions consisting of innovation, risk taking, and proactiveness on entrepreneurial intentions and organizational performance, with self-efficacy as a variable that moderates the influence between corporate entrepreneurial intentions and entrepreneurial intentions in Citraland Surabaya.Methods: This study uses quantitative methods and the samples used are employees from various departments at Citraland Surabaya. The instrument used in this study was a questionnaire, then tested the relationship between variables with partial least squares, using the SmartPLS software.Results: The results of this study indicate that there is a positive and insignificant effect of innovation on entrepreneurial intentions, a negative and insignificant effect of risk taking on entrepreneurial intentions, and a non-significant positive effect on entrepreneurial intentions. This study also found that the overall variables of corporate entrepreneurial intention had a positive and insignificant effect on organizational performance. The moderator variable in the form of selfefficacy was found to be unable to moderate the effect of the company's entrepreneurial intentions on entrepreneurial intentions.Conclusion and suggestion: The company can also facilitate the entrepreneurial interest of these employees by giving them higher authority when the company establishes new branches. It is hoped that the company will realize the importance of fostering interest in the company, and how this will provide them with future retirement.
EVALUASI IMPLEMENTASI MANAJEMEN RISIKO PADA PROSES PEMBERIAN KREDIT RICA DELIANDRA
Jurnal Ekonomi dan Bisnis Airlangga Vol. 29 No. 1 (2019): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V29I12019.52-63

Abstract

Introduction: This research evaluates the implementation of credit risk management in the Bank “X”, which is to mitigate risks. The focused is on the application of risk management components, namely the identification , measurement, control , and monitoring of credit risk. Methods: This study uses Bank "X" one of the bank “non-devisa” in Surabaya. Data is obtained from interviews and documentation. The analysis was performed by descriptive qualitative method, i.e by comparing the real conditions conducted by the Bank "X" with thetheoretical basis of risk management, Bank Indonesia’s Regulation, Standard Operating Procedures (SOPs), and the policy of the Bank "X".Results: The result reveals that the credit risk management in Bank “X” Surabaya has been implemented although some are not yet optimal.Among the optimal ones are Standard Operating Procedures (SOPs) and policies of the Bank "X" is not implemented by the corresponding sectionin the lending process. Further, it is also found the manager of risk management has a low risk appetite.Conclusion and suggestion: The recomendation for Bank “X” are to continue and to improve the implementation process comprehensively, in accordance with the changing of the business complexity. Standard Operating Procedures (SOPs) still needs improvement i.e. the learning process and practical training to support the risk management, improvement on credit exposure management and the Credit Risk Rating (CRR).
PREFERENSI KONSUMEN GULA PASIR TERHADAP PRODUK, HARGA, PROMOSI, DAN DISTRIBUSI Amarullah Sofa
Jurnal Ekonomi dan Bisnis Airlangga Vol. 29 No. 1 (2019): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V29I12019.1-14

Abstract

Introduction: Distribution system of PTPN XI depends on the tender of regulation that affects benefit for PTPN XI. Java Seven Samurai which act as bidders. This study is expected to provide important information on PTPN XI and stimulus-dependent regulation of Seven Samurai, in order to sell new sugar products directly to the consumer so that the resulting higher profits.Methods: This research is a non-experimental study that performs data collection at a certain time for the sample group (cross-sectional). The research approach used in this study is a qualitative descriptive analysis approach to processing primary data obtained from the research sample.Results: The results of this study, new favorite sugar characteristics are: 1) Product: consumers prefer brands using Indonesian sugar, sugarscrystals are white clearly color, and odorless; 2) Price: consumers like discounts and bonuses given to purchase a lot and adjust the size of the price change per pack; 3) Promotion: social media are easily found and preferred customer is Facebook; 4) Distribution: traditional marketing is a consumer preferred shop and agents while modern retail customers preferred is a minimarket.Conclusion and suggestion: Sugar is distributed directly from PTPN XI preferably at minimarket and agents. While distribution is lacking indirectly (through an agent) is a traditional store.
BUSINESS RISK, FINANCIAL RISK AND FIRM PERFORMANCE AN EMPIRICAL STUDY OF INDONESIAN MANUFACTURING SECTOR Utami Prasetiawati
Jurnal Ekonomi dan Bisnis Airlangga Vol. 29 No. 1 (2019): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V29I12019.64-78

Abstract

Introduction: This paper empirically examines the impact of degree of operating leverage (DOL) and degree of financial leverage (DFL) to firm performance by using size as control variable. Firm performances used are return on equity (ROE) and market to book ratio (MTB).Methods: Statistical tool used is pooled regression while sample used is all Indonesian manufacturing firms listed in Indonesia Stock Exchange from 2009-2013.Results: The findings revealed that high fixed asset firms pose higher DOL compared to those of lower ones; and highly financial leveraged firms pose significantly higher DFL compared to those of lower financial leveraged ones. Further, both DOL and DFL impacting ROE in negative manner but only DOL is statistically significant, while all variables (DOL, DFL and Size) impacting MTB in negative manner but only size is statistically significant.Conclusion and suggestion: The finding shows that Indonesian stock market investors do not regard risks as important elements in making investment decisions. The findings, however, pose a quite low R squared value of 1.39% for ROE and 2.4% for MTB. This means only those percentage of ROE and MTB can be explained from the variables used in this research. Thus, the author encourge more variables should be included in the future research, including macro economic variables, as it is one of the key component in firm performance.
PENGARUH SERVICE EXCELLENT TERHADAP KEPATUHAN FORMAL WAJIB PAJAK BADAN PADA KPP PRATAMA GRESIK Lenny Jomeiria
Jurnal Ekonomi dan Bisnis Airlangga Vol. 29 No. 1 (2019): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V29I12019.15-24

Abstract

Introduction: The government has launched a program called Service Excellent to improve the quality of service to the community. Through this program, government officials are expected to provide the best service to the community through the skills, attitude, appearance, attention, action and responsibility and coordinated, as well as providingthe best solutions for the needs of the community. In the marketing world, this process is called Service Excellent. One of the government agencies that are running Service Excellent is the Tax Office PrimaryGresik. The Service Excellent formal compliance can affect corporate taxpayers effective Tax Office Primary Gresik.Methods: Service Excellent in Tax Office Primary Gresik can be measured by physical evidence, reliability, responsiveness, assurance and empathy. The technique of collecting data through questionnaires. The analysis method used is multiple linear regression and hypothesis testing to determine the effect formal service excellent adherence corporate taxpayers. Analysis of the data used include validity test, reliability test, normality test, multicollinearity test, heterocedastisity test, autocorrelation test, and hypothesis testing (t test partial and F test simultaneous).Results: The results of this study are variables simultaneously physical evidence, reliability, responsiveness, assurance and empathy influence the formal obedience corporate taxpayers, while only partial assuranceand empathy variables that influence the formal obedience corporate taxpayers.Conclusion and suggestion: Tax Office Primary Gresik should improve and pay more attention about variables simultaneously physical evidence, reliability, and responsiveness to achieve customer satisfactionwith service excellent.

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