Somethinc is a local beauty product company that, despite only having been established for less than 3 years, is among the 50 most popular local brands according to the survey published by Katadata.co.id in 2020. Social media marketing is used as a variable within this research, due to a significant rise of awareness towards beauty products due to social media platforms. This research aims to measure the impact of social media marketing on Somethinc's brand awareness. Quantitative research methods were used in this study, using questionnaires as a means to gather data from 101 respondents who fulfilled the research criteria and the Cochran formula. Multiple regression analysis is used to determine the impacts of every indicator towards brand awareness, with F-test and t-test as methods for hypothesis testing. This study has found that social media marketing indeed has an impact on the brand awareness of Somethinc. However, when each indicator was tested individually, content creation and connection dimensions were shown to have a significant impact on Somethinc’s brand awareness, while the dimension of content sharing scored the lowest.
{"title":"SOCIAL MEDIA MARKETING ON BRAND AWARENESS LOCAL INDONESIAN COSMETIC SOMETHINC","authors":"Silfitri, D. Hermawan","doi":"10.24123/jbt.v7i1.5260","DOIUrl":"https://doi.org/10.24123/jbt.v7i1.5260","url":null,"abstract":"Somethinc is a local beauty product company that, despite only having been established for less than 3 years, is among the 50 most popular local brands according to the survey published by Katadata.co.id in 2020. Social media marketing is used as a variable within this research, due to a significant rise of awareness towards beauty products due to social media platforms. This research aims to measure the impact of social media marketing on Somethinc's brand awareness. Quantitative research methods were used in this study, using questionnaires as a means to gather data from 101 respondents who fulfilled the research criteria and the Cochran formula. Multiple regression analysis is used to determine the impacts of every indicator towards brand awareness, with F-test and t-test as methods for hypothesis testing. This study has found that social media marketing indeed has an impact on the brand awareness of Somethinc. However, when each indicator was tested individually, content creation and connection dimensions were shown to have a significant impact on Somethinc’s brand awareness, while the dimension of content sharing scored the lowest.","PeriodicalId":103621,"journal":{"name":"Jurnal Bisnis Terapan","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123881539","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study is to compare the impact of changing the obligation to keep records by individual taxpayers to bookkeeping by corporate taxpayers, who are categorized by tax regulations as experts, who are categorized as independent workers, carry out their activities acting for and on their own behalf, not for and on behalf of the association. By studying business processes and taking data on the business circulation of a lawyer practicing in Surabaya, it proves that these changes have had an impact on his tax reporting. For this profession, it is actually obligatory to keep bookkeeping, but it is grouped as a taxpayer who is exempt from the obligation to keep bookkeeping, but is obliged to keep records.
{"title":"DAMPAK PERUBAHAN PENCATATAN KE PEMBUKUAN PADA WAJIB PAJAK ORANG PRIBADI: STUDI KASUS PROFESI PENGACARA","authors":"Yusuf Mulus Riptianto","doi":"10.24123/jbt.v7i1.5538","DOIUrl":"https://doi.org/10.24123/jbt.v7i1.5538","url":null,"abstract":"The purpose of this study is to compare the impact of changing the obligation to keep records by individual taxpayers to bookkeeping by corporate taxpayers, who are categorized by tax regulations as experts, who are categorized as independent workers, carry out their activities acting for and on their own behalf, not for and on behalf of the association. By studying business processes and taking data on the business circulation of a lawyer practicing in Surabaya, it proves that these changes have had an impact on his tax reporting. For this profession, it is actually obligatory to keep bookkeeping, but it is grouped as a taxpayer who is exempt from the obligation to keep bookkeeping, but is obliged to keep records.","PeriodicalId":103621,"journal":{"name":"Jurnal Bisnis Terapan","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122398048","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Land and Building Tax is given on land and building ownership for state revenue. While the Selling Value of Non-Taxable Tax Objects (NJOPTKP), is one of the components in calculating Land and Building Tax (L&B). Calculating Land and Building Tax determined by Sales Value of Tax Object (NJOP) and NJOP increases every year. The problem is whether or not NJOPTKP, used as a deduction for NJOP, influences the calculation of L&B Tax due to the absence of material changes from the deduction. In this study, NJOPTKP of L&B Tax was analyzed using a qualitative descriptive dan quantitative method by comparing changes in Non-Taxable Income of Income Tax (PTKP), and L&B taxes between Indonesia and other countries. The analysis results indicated that economic quantities such as inflation, Regional Minimum Wages and changes in PTKP of Income Tax were not related to changes in NJOPTKP. The application of L&B Tax does not consider the status of land and buildings (whether or not it is productive) and the family status of the subjects who own the land and buildings. As a result, NJOPTKP does not have a material meaning for the calculation of L&B Tax due to the absence of a significant adjustment when compared to the increase in the NJOP on Rural and Urban Sectoral L&B Taxes (PBB-P2) and Plantation, Forestry and Mining Sectoral L&B Taxes (PBB-P3).
{"title":"THE APPLICATION OF NON-TAXABLE SALES VALUE OF TAX OBJECT IN THE CALCULATION OF LAND AND BUILDING TAX","authors":"Nobertus Purnomo Lastu, Widya Indah Nurmalasari","doi":"10.24123/jbt.v7i1.4810","DOIUrl":"https://doi.org/10.24123/jbt.v7i1.4810","url":null,"abstract":"Land and Building Tax is given on land and building ownership for state revenue. While the Selling Value of Non-Taxable Tax Objects (NJOPTKP), is one of the components in calculating Land and Building Tax (L&B). Calculating Land and Building Tax determined by Sales Value of Tax Object (NJOP) and NJOP increases every year. The problem is whether or not NJOPTKP, used as a deduction for NJOP, influences the calculation of L&B Tax due to the absence of material changes from the deduction. In this study, NJOPTKP of L&B Tax was analyzed using a qualitative descriptive dan quantitative method by comparing changes in Non-Taxable Income of Income Tax (PTKP), and L&B taxes between Indonesia and other countries. The analysis results indicated that economic quantities such as inflation, Regional Minimum Wages and changes in PTKP of Income Tax were not related to changes in NJOPTKP. The application of L&B Tax does not consider the status of land and buildings (whether or not it is productive) and the family status of the subjects who own the land and buildings. As a result, NJOPTKP does not have a material meaning for the calculation of L&B Tax due to the absence of a significant adjustment when compared to the increase in the NJOP on Rural and Urban Sectoral L&B Taxes (PBB-P2) and Plantation, Forestry and Mining Sectoral L&B Taxes (PBB-P3).","PeriodicalId":103621,"journal":{"name":"Jurnal Bisnis Terapan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130359778","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to investigate and determine how the production cost budget is used to control production costs at PTPN VIII Unit Cikasungka in Bogor Jawa Barat, as well as to analyze and determine what causes the disparity between the budget and the actual realization of unfavorable production costs at PTPN VIII Unit Cikasungka in Bogor, Jawa Barat. This study also compare the company's production cost budget with the actual production costs at the end of the period and analysis of variance on the deviations. The type of research data used in this study is the type of quantitative data. The quantitative data in this study namely production cost data in the Company's Work Plan and Budget and realization at PTPN VIII Unit Cikasungka Bogor, West Java. Data collection techniques in conducting this research are techniques documentation, literature study and observation. The data analysis method used is a descriptive method, namely by thoroughly decrypting the data obtained during the process research. The research methods used in research in PTPN VIII Cikasungka Unit is: analysis of raw material cost variance, direct labor cost of one difference, two difference, and three difference, and factory overhead cost analysis of one difference. The results reveal that the production cost budget, that was used to control production costs at PTPN VIII Unit Cikasungka in Bogor Jawa Barat, was not truly effective.
本研究旨在调查和确定在茂物爪哇Barat PTPN VIII Unit Cikasungka如何使用生产成本预算来控制生产成本，并分析和确定在爪哇Barat茂物PTPN VIII Unit Cikasungka的预算和实际实现的不利生产成本之间的差异的原因。本研究还将公司的生产成本预算与期末实际生产成本进行了比较，并对偏差进行了方差分析。本研究使用的研究数据类型为定量数据类型。本研究中的定量数据即公司工作计划和预算中的生产成本数据，以及西爪哇Cikasungka茂物PTPN VIII单元的实现。本研究的数据收集技术为文献法、文献法和观察法。使用的数据分析方法是描述性方法，即通过对研究过程中获得的数据进行彻底解密。本研究采用的研究方法为:原材料成本方差分析，直接人工成本一差、二差、三差分析，工厂间接成本一差分析。结果表明，在茂物爪哇巴拉的PTPN VIII单位Cikasungka，用于控制生产成本的生产成本预算并没有真正有效。
{"title":"ANALISIS VARIAN SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSIPADA PTPN VIII UNIT CIKASUNGKA BOGOR, JAWA BARAT","authors":"Beni Hariadi, Mahagiyani Mahagiyani","doi":"10.24123/jbt.v7i1.5606","DOIUrl":"https://doi.org/10.24123/jbt.v7i1.5606","url":null,"abstract":"This study aims to investigate and determine how the production cost budget is used to control production costs at PTPN VIII Unit Cikasungka in Bogor Jawa Barat, as well as to analyze and determine what causes the disparity between the budget and the actual realization of unfavorable production costs at PTPN VIII Unit Cikasungka in Bogor, Jawa Barat. This study also compare the company's production cost budget with the actual production costs at the end of the period and analysis of variance on the deviations. The type of research data used in this study is the type of quantitative data. The quantitative data in this study namely production cost data in the Company's Work Plan and Budget and realization at PTPN VIII Unit Cikasungka Bogor, West Java. Data collection techniques in conducting this research are techniques documentation, literature study and observation. The data analysis method used is a descriptive method, namely by thoroughly decrypting the data obtained during the process research. The research methods used in research in PTPN VIII Cikasungka Unit is: analysis of raw material cost variance, direct labor cost of one difference, two difference, and three difference, and factory overhead cost analysis of one difference. The results reveal that the production cost budget, that was used to control production costs at PTPN VIII Unit Cikasungka in Bogor Jawa Barat, was not truly effective.","PeriodicalId":103621,"journal":{"name":"Jurnal Bisnis Terapan","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125502639","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
D. Absari, Liliana Liliana, Daniel Soesanto, Susana Limanto
The canteen is a campus facility that the academic community needs. However, because it is considered a complementary facility, business processes in the canteen are carried out conventionally, relying on paper-based recording. In addition, at certain hours, especially at lunchtime, the canteen is overloaded due to too many orders co-occurring. This buildup of charges is due to the need for canteen preparation in preparing orders from its buyers. Therefore, this study developed an ordering system to recommend the menus that customers likely purchase. The case study used in this research is the Keluwih canteen on the Tenggilis campus, owned by the University of Surabaya. This research used the waterfall method and focused on three main canteen processes: online ordering with a repeat order recommendation model for sellers, delivery services, and payments using the e-wallet. The study's results were assessed qualitatively, and the respondents felt they got better and faster service. Furthermore, with this system's e-canteen application, the time needed to complete a transaction at the campus canteen can be done efficiently to increase customer satisfaction and employee productivity from tenants.
{"title":"REPEAT ORDER RECOMMENDATION MODEL TO DIGITALIZE THE CANTEEN","authors":"D. Absari, Liliana Liliana, Daniel Soesanto, Susana Limanto","doi":"10.24123/jbt.v7i1.5336","DOIUrl":"https://doi.org/10.24123/jbt.v7i1.5336","url":null,"abstract":"The canteen is a campus facility that the academic community needs. However, because it is considered a complementary facility, business processes in the canteen are carried out conventionally, relying on paper-based recording. In addition, at certain hours, especially at lunchtime, the canteen is overloaded due to too many orders co-occurring. This buildup of charges is due to the need for canteen preparation in preparing orders from its buyers. Therefore, this study developed an ordering system to recommend the menus that customers likely purchase. The case study used in this research is the Keluwih canteen on the Tenggilis campus, owned by the University of Surabaya. This research used the waterfall method and focused on three main canteen processes: online ordering with a repeat order recommendation model for sellers, delivery services, and payments using the e-wallet. The study's results were assessed qualitatively, and the respondents felt they got better and faster service. Furthermore, with this system's e-canteen application, the time needed to complete a transaction at the campus canteen can be done efficiently to increase customer satisfaction and employee productivity from tenants.","PeriodicalId":103621,"journal":{"name":"Jurnal Bisnis Terapan","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128628025","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Marketing strategy is a way to achieve goals precisely by fulfilling the needs and desires of consumers through the exchange of goods or services. This study aims to determine the effect of the marketing mix with product, price, place, and promotion variables on patient satisfaction at Apotek Rahma. The type of research used is quantitative observation with a sample of 114 respondents and was conducted at the Rahma Krian Pharmacy Sidoarjo. The data collection technique uses a questionnaire that will be distributed to patients who will come to the pharmacy or who will consult a doctor. The analysis technique uses validity test, reliability test, multiple linear regression test, classical assumption test, and T test (partial), F test (simultaneous). The results showed that product and price variables had no effect on patient satisfaction, but place and promotion had an effect on patient satisfaction. Based on joint or simultaneous test, product, price, place, and promotion variables have a significant effect on patient satisfaction.
{"title":"PENGARUH BAURAN PEMASARAN TERHADAP KEPUASAN PASIEN DI APOTEK RAHMA KRIAN SIDOARJO","authors":"Fadillah Tamammya Anshory, I. Permatasari","doi":"10.24123/jbt.v7i1.5217","DOIUrl":"https://doi.org/10.24123/jbt.v7i1.5217","url":null,"abstract":"Marketing strategy is a way to achieve goals precisely by fulfilling the needs and desires of consumers through the exchange of goods or services. This study aims to determine the effect of the marketing mix with product, price, place, and promotion variables on patient satisfaction at Apotek Rahma. The type of research used is quantitative observation with a sample of 114 respondents and was conducted at the Rahma Krian Pharmacy Sidoarjo. The data collection technique uses a questionnaire that will be distributed to patients who will come to the pharmacy or who will consult a doctor. The analysis technique uses validity test, reliability test, multiple linear regression test, classical assumption test, and T test (partial), F test (simultaneous). The results showed that product and price variables had no effect on patient satisfaction, but place and promotion had an effect on patient satisfaction. Based on joint or simultaneous test, product, price, place, and promotion variables have a significant effect on patient satisfaction.","PeriodicalId":103621,"journal":{"name":"Jurnal Bisnis Terapan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130775476","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Service companies often face complaints due to the challenges of providing standardized services. Unlike manufacturers that produce standardized products using machines, service companies are more susceptible to consumer complaints. Procedural justice and interpersonal justice are factors that determine the success rate of complaint handling. This study aims to examine the impact of procedural justice and interpersonal justice on complaint satisfaction through complaint handling. The study adopted a quantitative approach and involved a sample of 181 respondents, specifically consumers who have filed complaints with service companies. The test results demonstrate that both procedural justice and interpersonal justice significantly influence the effectiveness of complaint handling. The research also confirms that complaint satisfaction is influenced by both procedural justice and interpersonal justice. The study's findings indicate that successful complaint handling partially mediates the relationship between procedural justice, interpersonal justice, and complaint satisfaction. This research underscores the importance of procedural justice and interpersonal justice for service companies. They should prioritize complaint handling to establish customer loyalty and prevent negative word-of-mouth.
{"title":"PERAN KEADILAN PROSEDURAL DAN KEADILAN ANTAR PRIBADIDALAM MENENTUKAN KEBERHASILAN DAN KEPUASAN PENANGANAN KOMPLAIN","authors":"A. Wijaya, Widya Prananta, Made Virma Permana","doi":"10.24123/jbt.v7i1.5335","DOIUrl":"https://doi.org/10.24123/jbt.v7i1.5335","url":null,"abstract":"Service companies often face complaints due to the challenges of providing standardized services. Unlike manufacturers that produce standardized products using machines, service companies are more susceptible to consumer complaints. Procedural justice and interpersonal justice are factors that determine the success rate of complaint handling. This study aims to examine the impact of procedural justice and interpersonal justice on complaint satisfaction through complaint handling. The study adopted a quantitative approach and involved a sample of 181 respondents, specifically consumers who have filed complaints with service companies. The test results demonstrate that both procedural justice and interpersonal justice significantly influence the effectiveness of complaint handling. The research also confirms that complaint satisfaction is influenced by both procedural justice and interpersonal justice. The study's findings indicate that successful complaint handling partially mediates the relationship between procedural justice, interpersonal justice, and complaint satisfaction. This research underscores the importance of procedural justice and interpersonal justice for service companies. They should prioritize complaint handling to establish customer loyalty and prevent negative word-of-mouth.","PeriodicalId":103621,"journal":{"name":"Jurnal Bisnis Terapan","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124974938","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this paper is to examine the effect of procedural justice and organizational trust and organizational commitment and turnover intention on a retail company, namely PT Matahahri in Jakarta. Design/methodology/approach – This paper uses a quantitative research design. Data was collected from 120 retail employees of PT Matahari Department store in Jakarta through a questionnaire survey with a list of questions. Structural equation modeling (SEM) was adopted to test the hypothesized model. Findings - Results confirming the positive effect of all the variables concerned or intended on an organization or company intended. The results also confirm that the effect of procedural justice and also organizational trust on organizational commitment and on turnover intention has a positive effect on organizational commitment.
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI TURNOVER INTENTION PADA KARYAWAN MATAHARI DI JAKARTA","authors":"Dwi Prasetya, Netania Emilisa, Farah Jihan Fauzan","doi":"10.24123/jbt.v7i1.5358","DOIUrl":"https://doi.org/10.24123/jbt.v7i1.5358","url":null,"abstract":"The purpose of this paper is to examine the effect of procedural justice and organizational trust and organizational commitment and turnover intention on a retail company, namely PT Matahahri in Jakarta. Design/methodology/approach – This paper uses a quantitative research design. Data was collected from 120 retail employees of PT Matahari Department store in Jakarta through a questionnaire survey with a list of questions. Structural equation modeling (SEM) was adopted to test the hypothesized model. Findings - Results confirming the positive effect of all the variables concerned or intended on an organization or company intended. The results also confirm that the effect of procedural justice and also organizational trust on organizational commitment and on turnover intention has a positive effect on organizational commitment.","PeriodicalId":103621,"journal":{"name":"Jurnal Bisnis Terapan","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133642578","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine the relationship between Tax Knowledge owned by online store owners, socialization that has been obtained, and the sanctions that have been set affect compliance in paying final income tax. The population in this study are Kpop online store owners who sell physical and Kpop merchandise. This study uses one dependent variable represented by Taxpayer Compliance and three independent variables represented by Knowledge, Socialization, and Tax Sanctions. Data was obtained by distributing questionnaires, after which the data was calculated using statistical methods with the help of the Statistical Program For Social Science (SPSS).
本研究旨在确定网络店主所拥有的税务知识、已获得的社会化程度和已设定的制裁对最终缴纳所得税合规的影响关系。这项研究的对象是销售实物和Kpop商品的Kpop在线商店老板。本研究采用以纳税人合规性为一个因变量，以知识、社会化和税收制裁为三个自变量。通过发放问卷的方式获取数据，然后使用SPSS (statistical Program For Social Science)软件对数据进行统计计算。
{"title":"PENGARUH PENGETAHUAN, SOSIALISASI, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI","authors":"Sosialisasi Perpajakan, Sanksi Perpajakan","doi":"10.24123/jbt.v7i1.5554","DOIUrl":"https://doi.org/10.24123/jbt.v7i1.5554","url":null,"abstract":"This study aims to determine the relationship between Tax Knowledge owned by online store owners, socialization that has been obtained, and the sanctions that have been set affect compliance in paying final income tax. The population in this study are Kpop online store owners who sell physical and Kpop merchandise. This study uses one dependent variable represented by Taxpayer Compliance and three independent variables represented by Knowledge, Socialization, and Tax Sanctions. Data was obtained by distributing questionnaires, after which the data was calculated using statistical methods with the help of the Statistical Program For Social Science (SPSS).","PeriodicalId":103621,"journal":{"name":"Jurnal Bisnis Terapan","volume":"137 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133041192","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The PSAK 72 regarding Contract Revenue from Customers effective as of 2020, which replaces some of the old rules, has focused on the migration of revenue recognition at PT. RPM is one of the real estate development companies on Batam Island. This comparative quantitative descriptive research aims to analyze the differences in revenue recognition reported by companies when implementing and not implementing PSAK 72. Data collection uses interview methods and documentation related to income transactions for the period October to December 2020. This research found that the 2020 reporting of PT. RPM still uses the old rules. There are seven types of income for PT. RPM are fine revenue, first-party fee revenue, cancellation revenue, other revenue, rent revenue, waarmerking revenue, and giro service revenue. The types of revenue that are not included in the PSAK 72 standard are other revenue, rent revenue, and giro service revenue. PSAK 72 set that revenue can be recognized when the performance obligation has been fulfilled or the transaction in the form of a contract has been completed. All transactions related to contract revenue in October-December 2020 have been fulfilled or the performance obligations to customers have been completed. The analysis of the calculation of total revenue if implementing PSAK 72 and not implementing PSAK 72 is the same as the amount reported in 2020.
{"title":"PSAK 72: EVALUASI PENERAPAN AKUNTANSI PADA PERUSAHAAN PENGEMBANG REAL ESTATE DI BATAM","authors":"Widda Royanisa Manalu, Alfonsa Dian Sumarna","doi":"10.24123/jbt.v7i1.5282","DOIUrl":"https://doi.org/10.24123/jbt.v7i1.5282","url":null,"abstract":"The PSAK 72 regarding Contract Revenue from Customers effective as of 2020, which replaces some of the old rules, has focused on the migration of revenue recognition at PT. RPM is one of the real estate development companies on Batam Island. This comparative quantitative descriptive research aims to analyze the differences in revenue recognition reported by companies when implementing and not implementing PSAK 72. Data collection uses interview methods and documentation related to income transactions for the period October to December 2020. This research found that the 2020 reporting of PT. RPM still uses the old rules. There are seven types of income for PT. RPM are fine revenue, first-party fee revenue, cancellation revenue, other revenue, rent revenue, waarmerking revenue, and giro service revenue. The types of revenue that are not included in the PSAK 72 standard are other revenue, rent revenue, and giro service revenue. PSAK 72 set that revenue can be recognized when the performance obligation has been fulfilled or the transaction in the form of a contract has been completed. All transactions related to contract revenue in October-December 2020 have been fulfilled or the performance obligations to customers have been completed. The analysis of the calculation of total revenue if implementing PSAK 72 and not implementing PSAK 72 is the same as the amount reported in 2020.","PeriodicalId":103621,"journal":{"name":"Jurnal Bisnis Terapan","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124305776","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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