Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT http://jrmb.ejournal-feuniat.net/index.php/JRMB <p>Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT adalah jurnal akademik dengan proses peer-reviewed yang diterbitkan secara berkala oleh Fakultas Ekonomi Universitas Islam Attahiriyah Jakarta. JRMB merupakan sarana untuk menyebarluaskan hasil penelitian dan pengetahuan dalam lingkup ilmu manajemen. Jurnal ini terbit tiga kali setahun (Februari, Juni dan Oktober), dan terbit pertama di bulan Juni 2016. JRMB menerima artikel dalam bentuk laporan penelitian, studi kasus, litelature review, resensi buku, dan kerangka konseptual dari para peneliti, akademisi, profesional, praktisi dan mahasiswa.</p> Attahiriyah Islamic University en-US Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT 2527-7502 PERAN KOMUNITAS DALAM MENINGKATKAN KINERJA UKM (DITINJAU DARI FAKTOR INTERNAL) http://jrmb.ejournal-feuniat.net/index.php/JRMB/article/view/80 <p><em>Small medium enterprises have large contribution on an economy, and it’s very important to develop SME in numbers and quality since SME may provide new income for society, especially in Indonesia which has small proportion of enterpreneurs. Firm performance, has been studied by many researchers and it’s very interesting topics because every organization wants to achieve the best performance. To improve their performance, organization (including SME) need to enhance their knowledge, that they can get by join some enterpreneur community. Tangan Di Atas (TDA) ia one of the largest enterpreneur community in Indonesia which has many activities to develop their members. This study aims to analize the effect of internal factors on SME performance that become TDA member. The result of this study shows that internal factors effects the SME performace.</em></p> <p>Keywords: <em>Internal Factor, SME’s performance</em></p> Basuki Toto Rahmanto Siti Nurjanah Ika Suhartanti Darmo ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 2018-02-28 2018-02-28 3 1 1 10 PENGARUH CITRA MEREK DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN PADA PRODUK KOSMETIK http://jrmb.ejournal-feuniat.net/index.php/JRMB/article/view/81 <p><em>This research aimed to determine whether there is the influence of&nbsp; brand image and product quality towardsthe purchase decision of Cosmetic Products. This research uses quantitative method. The number of samples in this research was 100, this research used purposive sampling technique to determine the samples.&nbsp; Method of completion of data used in this research were a questionare&nbsp; and google form. Result of t test shows significant influence brand image variable on decision making with tcount 2,432 ≥ ttable 1.660. Significant influence product quality variable on decision making with tcount 5,693 ≥ ttable 1,660. Brand image and product quality variables simultaneously have an effect of purchase decision</em></p> <p>Keywords: <em>brand image, product quality, purchase decision</em></p> Rizky Desty Wulandari Donant Alananto Iskandar ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 2018-02-28 2018-02-28 3 1 11 18 PENGARUH PROFITABILITAS, LEVERAGE DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK http://jrmb.ejournal-feuniat.net/index.php/JRMB/article/view/82 <p><em>The research aims to analyze the effect of profitability, leverage, and sales growth on tax avoidance. Data were collected from 25 companies from manufacture listed in Indonesia Stock Exchange (IDX) in 2011 to 2014. The analysis method of this research used multiple regression. The results showed that profitability and sales growth had a negative and significant effect on tax avoidance (p-value &lt;0.05), while leverage was not successfully supported. Overall, the model's ability to explain tax avoidance is 29.60%. Discussions and limitations are discussed in the paper.</em></p> <p>Keywords: <em>profitability, leverage, sales growth, tax avoidance</em></p> Wastam Wahyu Hidayat ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 2018-02-28 2018-02-28 3 1 19 26 PENGARUH MOTIVASI DAN STRES KERJA TERHADAP KINERJA PEGAWAI http://jrmb.ejournal-feuniat.net/index.php/JRMB/article/view/84 <p><em>This research was aimed for knowing the influence between motivation and work stress against the employees’ performance of staffing and Organization General Bureau, staffing and Organization the Ministry of Tourism. This research used a quantitative approach through survey to 40 employees. All population is used as sample. Hypothesis test (t test) result that shows that the variable compensation affect significantly to these performance proved by t value about 2.693&nbsp; which is more than t table. But the variable of work stress do not affect significantly with t value about 1.994 which is less than t table.&nbsp; The conclusion of this research is motivation is the most dominant variable over the performance of the employees. This means that increasing performance of the emplooyees can be seen from the way the institutions provide motivation to employees.</em></p> <p>&nbsp;</p> <p>Keywords: <em>motivation, work stress, employee’s performance</em></p> Nila Hotiana Febriansyah Febriansyah ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 2018-02-28 2018-02-28 3 1 27 36 ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN SEKTOR PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2012-2016 http://jrmb.ejournal-feuniat.net/index.php/JRMB/article/view/83 <p><em>This study aims to examine the effect of the board of commissioner's size, the board of directors, institutional ownership, independent commissioner; and firm size on financial performance. The population used in this study is a banking company listed on the Indonesia Stock Exchange period 2012 - 2016. The population of this study amounted to 144 companies. Sampling was done using non-random sampling technique. There are 20 companies that meet the criteria as research samples so that the research data amounted to 100. Data analysis is multiple linear regression tests. The results of this study show the board of commissioners, institutional ownernship, and independent commissioner have a positive effect, while firm size has a negative effect on financial performance.</em></p> <p>&nbsp;</p> <p>Keywords: <em>corporate governance, financial performance </em></p> Tyahya Whisnu Hendratni Nana Nawasiah Trisnani Indriati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 2018-02-28 2018-02-28 3 1 37 52 ANALISIS FAKTOR KUALITAS PELAYANAN PADA RUMAH MAKAN XYZ JAKARTA http://jrmb.ejournal-feuniat.net/index.php/JRMB/article/view/85 <p><em>This study aims to determine the influence of promotion and quality of service to customer satisfaction in Restaurant XYZ Jakarta. The population in this study is the visitors who visited the XYZ Tebet Restaurant period of December 17, 2017. Sampling will stop after the fulfillment of the time range for 5 days and obtained the number of samples of 35 respondents with convenience sampling method. The analysis test used in this research is factor analysis test. The results of this study indicate that the factors that are most able to explain the quality of service is a factor is the ability factor to help visitors. This factor consists of: (1) Physical facilities (3) Responsiveness, (4) Able to help (5) Friendly (6) Polite. The second factor is the waiter has a firm nature consisting of a firm attitude</em>.</p> <p>Keywords: service quality</p> Zulkifli Zainuddin ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 2018-02-28 2018-02-28 3 1 53 58 IMPLIKASI RETURN ON EQUITY, RETURN ON ASSET, NET INCOME& DEBT TO EQUITY RATIO TERHADAP RETURN SAHAM PADA PERUSAHAAN PROPERTI http://jrmb.ejournal-feuniat.net/index.php/JRMB/article/view/86 <p><em>The research aims to analyze the effect of&nbsp; Return On Equity (ROE ), Return On Asset (ROA), Net Income (NI) and Debt to Equity&nbsp; (DER) on partially and simultaneously to Return Investment (RI) in property companies. Data were collected from secondary data in the financial documentation of Indonesian Capital Market&nbsp; Directory ( ICMD ) and also can download in the official website of the Indonesian Stock Exchange www. IDX.co.id. Data analysis was using Eviews version&nbsp; 7.1. The results show that: ROE, ROA, NI, and DER simultaneously significant effect on the property company’s stock return, but partially only ROE and DER variable that significantly effects on stock return.</em></p> <p>Keywords: Return on Equity, Return on Asset, Net Income, Debt to Equity, Return Investment</p> Muhammad Richo Rianto ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 2018-02-28 2018-02-28 3 1 59 66 PENGARUH KUALITAS LABA TERHADAP NILAI PERUSAHAAN DENGAN REAKSI PASAR SEBAGAI VARIABEL INTERVENING http://jrmb.ejournal-feuniat.net/index.php/JRMB/article/view/87 <p><em>This study aims to determine the effect of earnings quality to firm value with market reaction as intervening variable. This study conducted by using the secondary data. Analysis method was the multiple linear regression analysis by utilizing SPSS 22 program and path analysis. The population in this study is the manufacturing companies listed on the Indonesian Stock Exchange during the period 2010-2015. The determination of the sample used a purposive sampling method and obtained 104 companies as a sample. The result showed that (a) earnings quality significantly negative affect on firm value, (b) earnings quality doesn’t effect significantly of firm value through market reaction,&nbsp; (c) earnings quality doesn’t effect significantly of market reaction and (d) debt equity ration and leverage as control variable, only debt quity ratio significantly effect of firm value .</em></p> <p>Keywords: <em>earning quality, firm value, market reaction, abnormal return</em></p> Jonathan Jonathan Nera Marinda Machdar ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 2018-02-28 2018-02-28 3 1 67 76 BAURAN PEMASARAN PRODUK PRIVATE LABEL DALAM RETAIL INDONESIA http://jrmb.ejournal-feuniat.net/index.php/JRMB/article/view/88 <p><em>This research is aimed to explain how far marketing mix done by retailer Alfamart to private label product by using descriptive qualitative method that focuses on literature review which includes the marketing mix and the study cases correlated on private label products with retail case studies of Alfamart outlets. The result of this research is the conical discussion toward the key of the marketing mix, which is located in the branding and promotion strategy. The more widespread Alfa brand, it needs an effective branding strategy again in line with the development of competitiveness of other retail outlets.</em></p> <p>Keywords: service quality, price, trust, intention to purchase</p> Nadya Nadya ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 2018-02-28 2018-02-28 3 1 77 84 ANALISIS HUBUNGAN BIAYA PROMOSI DENGAN PENDAPATAN PADA PT. BANK XYZ http://jrmb.ejournal-feuniat.net/index.php/JRMB/article/view/89 <p><em>This study aims </em><em>to </em><em>determine </em><em>and </em><em>analyze </em><em>the </em><em>effect </em><em>of </em><em>promotion </em><em>costs </em><em>on </em><em>income </em><em>at PT. Bank XYZ</em><em>. The study was </em><em>conducted </em><em>by linear regression </em><em>that </em><em>was </em><em>processed </em><em>by </em><em>means </em><em>of </em><em>statistical program SPSS16.00. The analysis </em><em>shows </em><em>the </em><em>regression </em><em>equation as follows: Y = -162982.754 + 247.964X. The result </em><em>of </em><em>research </em><em>shows </em><em>that </em><em>there </em><em>is </em><em>influence </em><em>between </em><em>variable X that </em><em>is </em><em>promotion </em><em>cost </em><em>with </em><em>variable Y that </em><em>is </em><em>income. However, the </em><em>effectis not significant </em><em>because </em><em>the p-</em><em>value </em><em>0.216 is </em><em>greater </em><em>than </em><em>the 0.05 significance level.</em></p> <p>Keywords: biaya promosi, penjualan</p> Murwani Wulansari Yunidyawati Azlina ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 2018-02-28 2018-02-28 3 1 85 90 PENGARUH DANA PERIMBANGAN, DANA SISA LEBIH PERHITUNGAN ANGGARAN (SILPA) DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA MODAL DAN DAMPAKNYA PADA PERTUMBUHAN EKONOMI http://jrmb.ejournal-feuniat.net/index.php/JRMB/article/view/92 <p><em>The purpose of this study to determine the effect of equalization funds, the remaining funds over budget calculations and local revenue on capital expenditure and impact on economic growth.&nbsp; The study was conducted by using statistics descriptive method and panel data regression method. The sampling technique used was purposive sampling with a sample of 70 samples. The results in this study showed that’s the balancing fund had no significant effect on capital spending. The remaining budget funds significant effect on capital spending. Local Revenue (PAD) has a significant effect on the capital spending. Equalization funds, fund the remaining budget and revenue together (simultaneously) a significant effect on Capital Expenditure. Capital spending significant effect on economic growth. </em></p> <p>&nbsp;</p> <p>Keywords: <em>Balance Funds, Fund the remaining budget, Local Revenue, Capital Expenditures, Economic Growth (GDRP)</em></p> Nurmala Sari Gustian Djuanda Sarwani Sarwani ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 2018-02-28 2018-02-28 3 1 91 100 PERLAKUAN AKUNTANSI ATAS PAJAK PERTAMBAHAN NILAI DI KOPERASI PEGAWAI BADAN URUSAN LOGISTIK (KOPEL) http://jrmb.ejournal-feuniat.net/index.php/JRMB/article/view/90 <p><em>This study aims to determine the accounting treatment and compliance of deposits of Value Added Tax on the activities of the delivery and the acquisition of Taxable Goods and Taxable Services in the Cooperative Employees Agency Logistics Affairs (KOPEL). This research method using descriptive qualitative analysis method which arranged in accordance with the plan about sale and purchase transactions and SPT Period VAT every month. The results of this study indicate that the Cooperative Employees Agency Logistics Agency (KOPEL) has implemented the recording of Value Added Taxes in 2015 which has been guided by the Financial Accounting Standards (SAK) applicable in Indonesia. Further discussion and research are described in the paper.</em></p> <p>Keywords: value added tax, accounting compliance</p> Cahyadi Husadha Yuliana Melviani ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 2018-02-28 2018-02-28 3 1 101 110 DAMPAK KONVERGENSI IFRS DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN PERTUMBUHAN PENJUALAN SEBAGAI VARIABEL MODERASI http://jrmb.ejournal-feuniat.net/index.php/JRMB/article/view/93 <p><em>This study aims to examine the effect of convergence of </em><em>International Financial Reporting Standard (</em><em>IFRS), leverage, interaction of convergence IFRS with sales growth and leverage interaction with sales growth on earnings management action on company LQ45 period 2009-2014. Sample selection using purposive sampling method. The sample of this research is 90 companies. The test results show that: 1) the convergence of IFRS as measured by the dummy variable has no effect on the profit management action; 2) the leverage measured by the leverage ratio positively affects the profit management action; 3) the interaction of sales growth as a moderating variable measured by sales growth instead The moderating variable between the convergence of IFRS to the action of earnings management, 4) the interaction of sales growth as a moderating variable can strengthen the leverage effect on earnings management action</em><em>showed only cash has significant influence to profitability.</em></p> <p>Keywords: <em>earnings management,</em> <em>konvergensi IFRS, leverage, sales growth </em></p> Muhammad Sayyid Zuhair Dade Nurdiniah ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 2018-02-28 2018-02-28 3 1 111 120 PENERAPAN PENGHITUNGAN PAJAK DAN PENCATATAN SERTA PELAPORAN PAJAK BUMI DAN BANGUNAN APARTEMEN X http://jrmb.ejournal-feuniat.net/index.php/JRMB/article/view/94 <p><em>The purpose of this study is </em><em>about Implementation of Calculation and Recording and Reporting of Land Tax and Building X</em><em>&nbsp; </em><em>&nbsp;in Jakarta. The purpose of this </em><em>study</em><em> is to know how Land and Building Tax Calculation X, to know the process of Land Tax Listing and Building X Apartment, and to know the form of Land Tax Reporting and Building X Apartment whether it is in accordance with applicable laws and regulations. The method used is qualitative descriptive. The results of this study indicate that the calculations performed in accordance with Governor Regulation No. 77 of </em><em>&nbsp;</em><em>2014, Value of Object Tax (NJOP) in accordance with Governor Regulation No. 263 of 2014 and tariffs in accordance with Regional Regulation No. 16 of 2011. For self-recording bank perception do the recording because Tax</em> <em>payers make payments through bank perception. UPPRD makes two forms of reporting, </em><em>namely</em><em>, monthly&nbsp; and annual reporting.</em></p> <p>Keywords: Pajak Bumi dan Bangunan, Peraturan, Perhitungan, Pencatatan dan Pelaporan</p> Matdio Siahaan ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 2018-02-28 2018-02-28 3 1 121 134