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Counterfeiting Products that Harm Business Brand Owners and Consumers 假冒产品危害商业品牌所有者和消费者
Pub Date : 2022-04-19 DOI: 10.36407/jmsab.v5i1.609
Liandhajani Liandhajani
Pemalsuan barang maupun merek sangat menimbulkan kerugian untuk pengusaha, dengan demikian dalam hal ini sangat diperlukan perlindungan hak perekonomian. Penelitian ini memakai metode pendekatan Yuridis normatif, yakni penelitian hukum yang dilaksanakan melalui penelitian bahan ataupun data pustaka yang menjadi data sekunder dalam bentuk bahan hukum tersier, bahan hukum primer, ataupun bahan hukum sekunder yakni menganalisis mengenai peraturan untuk menegakkan hukum. Barang palsu sangat mudah diperoleh di pasaran; pada kasus Putusan No: 67/Pid.B/2013/PN.Pwk. terdakwa dikenai sanksi pidana dan denda relatif ringan yaitu sebesar Rp 5.000.000-, hal ini menyebabkan terdakwa pemalsuan merek ataupun produk tidak jera. Distribusi produk palsu lokal dan import yang sangat mudah didapat membuat produk palsu makin marak dipasaran. Berdasarkan UU Republik Indonesia Nomor 20 tahun 2016 mengenai merek dan indikasi geografis bahwasannya kebijakan yang relevan terhadap tindak pidana terkait merek adalah delik aduan sebagaimana yang tercantum dalam Pasal 103, yang artinya bahwa polisi memiliki sifat hanya menerima pengaduan oleh individu yang mendapat kerugian tersebut. Sehingga apabila tidak terdapat pengaduan, dengan demikian polisi tidak dapat melaksanakan proses hukum.     
假冒商品和品牌给企业造成了巨大的损失,因此对保护经济权利至关重要。该研究采用了规范性法律方法,即通过研究材料或库数据进行的法律研究,这些数据以三者法律材料、主要法律材料或辅助法律材料的形式进行研究。假货很容易在市场上买到;判决:67/Pid.B/2013/ Pwk PN。被告被判犯有重罪,并处以500万卢比的相对轻罚款,这导致被告对品牌或产品进行虚假赔偿。当地和进口的假货的销售使得假货在市场上蓬勃发展。根据2016年《印度尼西亚共和国法》第20条,关于该法律对该品牌相关政策的具体指示,以及地理上对该品牌相关罪行的指示,第103条规定了警察只能接受其损失的个人的投诉。所以在没有投诉的情况下,警察就不能执行法律程序。
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引用次数: 0
Editorial Note: Standar Pelaporan Pada Artikel Riset Kuantitatif 量化研究文章的标准报告
Pub Date : 2022-04-12 DOI: 10.36407/jmsab.v5i1.611
Hendryadi Hendryadi
Tulisan ini secara khusus membahas bagaimana standar pelaporan, terutama dalam menampilkan hasil analisis statistik dalam artikel ilmiah secara umum. Secara khusus, catatan editorial ini sekaligus menjadi pedoman untuk seluruh artikel publikasi di Jurnal Manajemen Strategi dan Aplikasi Bisnis (JMSAB) ke depan. Terutama untuk artikel yang menggunakan desain penelitian kuantatif.
这篇文章特别讨论了报告的标准,特别是在以一般科学文章为特色的统计分析结果时。具体来说,这篇编辑笔记并为未来战略管理和商业应用杂志(JMSAB)上的所有出版物文章提供指导。特别是使用定性研究设计的文章。
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引用次数: 0
The Role of Perception of Usefulness and Interest in Using E-Filing for Individual Income Tax 个人所得税电子申报中有用性感知和兴趣的作用
Pub Date : 2022-02-16 DOI: 10.36407/jmsab.v5i1.456
Indah Masri, Amelia Oktrivina, Ayu Woro Angelina
This study aims to see the role of external factors such as speed, subjective norms, and understanding of taxation in increasing the use of E-Filing. In addition, this study also aims to see the role of internal factors related to attitudes and behaviors such as perceptions and interests in using E-Filing in increasing the use of E-Filing. Speed has no significant negative influence on the use of E-Filing. Subjective norms have a positive and significant influence on the use of E-Filing. Understanding of taxation has no significant positive influence on the use of E-Filing. The perception of the usefulness of E-Filing has a positive and insignificant influence on the use of E-Filing. Interest in using E-Filing has a positive and significant influence on the use of E-Filing.
本研究旨在了解速度、主观规范和对税收的理解等外部因素在增加电子申报使用中的作用。此外,本研究还旨在了解与使用E-Filing的认知和兴趣等态度和行为相关的内部因素在增加E-Filing使用中的作用。速度对电子申报的使用没有显著的负向影响。主观规范对电子申报的使用有显著的正向影响。对税收的理解对电子申报的使用没有显著的积极影响。对电子申报有用性的感知对电子申报的使用有积极而不显著的影响。使用电子申报的兴趣对电子申报的使用有积极和显著的影响。
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引用次数: 0
The Effect of Final Income Tax Incentives Rate on the Reporting of PMK 44/2020 Realization Letter 最终所得税优惠税率对pmk44 /2020变现函报告的影响
Pub Date : 2022-02-16 DOI: 10.36407/jmsab.v5i1.455
A. Siregar, Tryas Chas Biandani, Jihan Khoerunnisa
Tax incentives are one of the government's responses to the impact of the COVID-19 pandemic on businesses, and one of the businesses affected by this pandemic is MSMEs. Therefore, this study aims to determine the effect of final income tax incentives borne by the government following PMK No.44/2020, the effect of tax incentives in the form of ease of calculating income tax payable, and the effect of tax incentives in the form of ease of reporting income tax payable to compliance with the reporting of PMK realization letter No.44/2020. This study used primary data by distributing questionnaires to MSMEs in Dramaga Bogor Regency. The data collection method is done by disseminating questionnaires, interviews, and observations. Based on the results of the study, the authors concluded that the final income tax incentive in the form of tax borne by the government has no direct effect, while the tax incentive in the form of ease of calculating income tax payable and tax incentives in the form of ease of reporting income tax directly affects the compliance of PMK reporting No.44/2020.  
税收优惠是政府应对新冠疫情对企业影响的措施之一,中小微企业是受疫情影响的企业之一。因此,本研究旨在确定政府在PMK No.44/2020之后承担的最终所得税优惠的效果,以易于计算应纳税额形式的税收优惠的效果,以及以易于报告应纳税额形式的税收优惠对遵守PMK No.44/2020变现函报告的效果。本研究通过向茂物县的中小微企业发放问卷来使用原始数据。数据收集方法是通过发放问卷、访谈和观察来完成的。根据研究结果,作者得出结论,最终由政府承担的税收形式的所得税激励没有直接影响,而应纳税额计算便利形式的税收激励和所得税报告便利形式的税收激励直接影响PMK第44/2020号报告的合规性。
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引用次数: 0
Analisis Kompetitif Industri Pertahanan Nasional: Prospek dan Tantangan Pasca Revisi Undang-Undang Nomor 16 Tahun 2012 tentang Industri Pertahanan 国防工业竞争分析:2012年第16届国防工业修订后的前景和挑战
Pub Date : 2022-02-16 DOI: 10.36407/jmsab.v5i1.415
A. R. Dwiguna, Athor Subroto, Achmad Sanusi
This study aims to examine the developments and dynamics, as well as the challenges of the national defense industry, after the revision of Law No. 16 of 2012 on the Defense Industry, through Law No. 11 of 2020 on Job Creation. This qualitative research uses interviews and literature studies as data collection methods sourced from primary and secondary data, and analyzed using a competitive strength framework. As a result, these regulatory changes are relatively able to have a positive impact, especially regarding the increase in the number of entities and opportunities for financing the defense industry through investment mechanisms by the private sector. In addition, the expansion of the role of BUMS in the supply chain of the national defense industry has also opened up opportunities for technology development and the fulfillment of industrial needs which are regulated through various mechanisms, such as the obligation to fulfill TKDN, to the requirements for Trade, Local Content, and Offsets (IDKLO) in the procurement process for the import of Defense and Security Protection. On the other side, efforts to establish a more competitive industrial ecosystem are also being carried out by the Government in stages through the implementation of the Defense Industry Independence Grand Design, as well as encouraging the implementation of a diversification strategy and optimizing the dual-use strategy in increasing competitiveness, as well as supporting industry continuity.
本研究旨在通过2020年《创造就业机会法》第11号《国防工业部法》修订2012年第16号《国防工业部法》后,研究国防工业的发展、动态以及挑战。本定性研究采用访谈和文献研究作为数据收集方法,来源于一手和二手数据,并使用竞争实力框架进行分析。因此,这些监管变化相对能够产生积极影响,特别是在增加实体数量和通过私营部门投资机制为国防工业融资的机会方面。此外,BUMS在国防工业供应链中的作用的扩大也为技术发展和工业需求的实现开辟了机会,这些需求通过各种机制进行调节,例如履行TKDN的义务,以及在进口国防和安全保护的采购过程中对贸易,本地内容和抵消(IDKLO)的要求。另一方面,通过实施国防工业独立大设计,政府也在分阶段努力建立一个更具竞争力的工业生态系统,并鼓励实施多样化战略,优化军民两用战略,以提高竞争力,并支持工业连续性。
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引用次数: 0
AUDIT SYARIAH SEBAGAI PERMASALAHAN ATAU SOLUSI UNTUK PERKEMBANGAN LEMBAGA KEUANGAN SYARIAH YANG TERDAMPAK COVID-19 伊斯兰审计是受COVID-19影响的伊斯兰金融机构发展的问题或解决方案
Pub Date : 2022-02-04 DOI: 10.36407/jmsab.v4i2.446
Sophia Andini, Paulus Sugito
This study aims to determine the factors affecting sharia audit on sharia Financial Institution. These factors include auditor competencies, process audit and Sharia framework. This study used population of external auditor on Public Accounting Firm that having audit sharia financial Institution on Covid-19 situation. In addition, this study analyzed the impact of independent variables to practice of audit sharia as dependent variable using regression analysis. Sampling was carried out in this study using purposive sampling method, which is a sampling method based on the answer of questioner respondence to external auditor audited Sharia Financial Institution. This study states that the auditor competencies and audit process have no effect to the audit sharia, other than Sharia Framework that has effect to it on Covid-19 situation. Keywords: sharia audit, auditor competencies, audit process, sharia framework, covid-19
本研究旨在确定伊斯兰金融机构伊斯兰审计的影响因素。这些因素包括审核员能力、过程审计和伊斯兰教法框架。本研究使用了在新冠疫情情况下对伊斯兰金融机构进行审计的会计师事务所的外部审计师群体。此外,本研究以因变量为分析变量,以回归分析法分析自变量对审计教法实务的影响。本研究采用目的抽样法进行抽样,目的抽样法是一种基于对外部审计师审计的伊斯兰金融机构的提问者回答的抽样方法。本研究指出,审计师的能力和审计流程对审计伊斯兰教法没有影响,除了伊斯兰教法框架对其在2019冠状病毒病情况下产生影响。关键词:伊斯兰教法审计,审计师能力,审计流程,伊斯兰教法框架,covid-19
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引用次数: 0
Are Legal Aspects, New Normal (Covid-19), and Entrepreneurial Characteristics Important for the Growth of Higher Education Industry Performance in DKI Jakarta? 法律因素、新常态(Covid-19)和创业特征对雅加达DKI高等教育产业绩效的增长重要吗?
Pub Date : 2022-01-31 DOI: 10.36407/jmsab.v4i2.466
P. Ariwibowo, H. Haryanto, T. Taufik
This research is a quantitative research conducted to find out how big and how important is the role of business legality, New Normal (Covid-19) and the entrepreneurial character of an entrepreneur, especially on business performance in the form of market share, profitability, and business productivity, especially in the business sector of universities in Indonesia. DKI Jakarta. Determination of the sample was carried out by purposive sampling with a sample of 150 respondents consisting of lecturers, students, and several university officials in DKI Jakarta. In this study using SEM-PLS as a test analysis tool. The results of this study indicate that the entrepreneurial characteristics of business actors have a vital role in the growth of business performance, while the legal aspect of business does not have a significant influence in improving the performance of higher education institutions in DKI Jakarta, both from the point of view of profitability, market share, and business productivity.  
本研究是一项定量研究,旨在找出商业合法性、新常态(Covid-19)和企业家的创业性格的作用有多大和多重要,特别是在市场份额、盈利能力和企业生产力等形式的企业绩效方面,特别是在印度尼西亚大学的商业部门。DKI雅加达。样本的确定是通过有目的的抽样进行的,抽样对象包括雅加达DKI大学的150名教师、学生和几名大学官员。本研究采用SEM-PLS作为测试分析工具。本研究的结果表明,商业行为者的创业特征对企业绩效的增长具有至关重要的作用,而商业的法律方面对提高雅加达DKI高等教育机构的绩效没有显著的影响,无论是从盈利能力、市场份额还是企业生产力的角度来看。
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引用次数: 0
Pengaruh Satisfaction, Brand Love terhadap Brand Loyalty dan Word of Mouth 顾客满意度、品牌喜爱、品牌忠诚度和口碑
Pub Date : 2022-01-25 DOI: 10.36407/jmsab.v5i1.434
Edy Purwanto, M. M. Syam AR
This study aims to examine and determine the effect of consumer satisfaction, brand love on loyalty and WOM, and the influence of customer loyalty on WOM. The object of this research is Batik in Sumenep Regency. The sample for this study consisted of 200 people who were selected using the purposive sampling technique. The questionnaire was distributed to collect data. Path analysis and structural equation modeling were used in the test. Results-Based on this research, the variable of satisfaction has an influence on loyalty and word of mouth, love of the brand has an effect on loyalty, and customer loyalty has an effect on WOM. But the variable love of the brand has no significant effect on word of mouth. It is hoped that the research can provide information about the ability of satisfaction and brand love in influencing consumer loyalty and the ability of satisfaction and loyalty in influencing consumers to carry out the word of mouth. Furthermore, this research is useful for clothing business actors in the batik industry in developing appropriate strategies in developing their businesses.  
本研究旨在检验和确定消费者满意、品牌喜爱对忠诚度和口碑的影响,以及顾客忠诚度对口碑的影响。本研究的对象是苏梅内普摄政时期的蜡染。本研究的样本由200人组成,他们是使用有目的抽样技术选择的。发放问卷是为了收集数据。试验采用通径分析和结构方程模型。结果:本研究发现满意度变量对忠诚度和口碑有影响,对品牌的喜爱对忠诚度有影响,顾客忠诚度对口碑有影响。而品牌的可变喜爱度对口碑的影响不显著。希望本研究能够提供满意度和品牌喜爱对消费者忠诚度的影响能力,以及满意度和忠诚度对消费者进行口碑传播的影响能力的信息。此外,本研究对蜡染行业的服装商业行为者在发展业务时制定适当的策略是有用的。
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引用次数: 0
The Influence Of Covid-19 Daily Cases, World Oil Prices, World Gold Prices And Rupiah Exchange Rates Covid-19每日病例,世界油价,世界黄金价格和印尼盾汇率的影响
Pub Date : 2022-01-24 DOI: 10.36407/jmsab.v5i1.427
A. Priyono
This study aims to clarify the effect of the daily number of reported cases of Covid-19, World Oil Prices, World Gold Prices, and the rupiah exchange rate on the movement of the Composite Stock Price Index during the Covid-19 Pandemic, both in the short and long-term. Analysis of the data used is the analysis of Error Correction Mechanism using Eviews software. The data collected is daily time series data from March 2, 2020 to July 30, 2021, so the number of samples collected is 341 samples. The results of the study stated that the increase of daily reported Covid-19 cases had a negative impact on the movement of the Composite Stock Price Index in the short term, however, in the long-term, the increase of daily reported cases of Covid-19 has no effect on the Composite Stock Price Index. Meanwhile, World Oil Prices have a significant positive effect on the Composite Stock Price Index both in the short term and in the long-term. This study did not find any short-term or long-term effect between the World Gold Price on the movement of the Composite Stock Price Index. A significant negative effect was found, both in the short term and in the long-term, in the relationship between the Rupiah Exchange Rate on the movement of the Composite Stock Price Index.
本研究旨在阐明Covid-19大流行期间每日报告病例数、世界石油价格、世界黄金价格和印尼盾汇率对综合股价指数短期和长期走势的影响。分析使用的数据是使用Eviews软件对纠错机制进行分析。收集的数据为2020年3月2日至2021年7月30日的每日时间序列数据,因此收集的样本数量为341个样本。研究结果表明,日报告病例数的增加在短期内对综合股价指数的走势产生负面影响,但从长期来看,日报告病例数的增加对综合股价指数没有影响。同时,无论从短期还是长期来看,世界油价对综合股价指数都有显著的正向影响。本研究未发现世界黄金价格对综合股票价格指数的变动有任何短期或长期影响。从短期和长期来看,印尼盾汇率对综合股票价格指数变动的关系都存在显著的负面影响。
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引用次数: 1
Analisis Pengaruh Pembangunan Infrastruktur Transportasi Terhadap Produk Domestik Regional Bruto Kabupaten Way Kanan Provinsi Lampung 分析交通基础设施建设对楠榜省右区的国内生产总值的影响
Pub Date : 2022-01-04 DOI: 10.36407/jmsab.v4i2.422
Febriansyah Febriansyah, Gustaf Gautama
The availability of inadequate and quality transportation infrastructure positively affects a region's gross domestic product (GRDP) to below. This study aims to analyze the influence of transportation infrastructure development, namely road infrastructure, seaport infrastructure and airport infrastructure on Way Kanan District GRDP. The research method used in this study is a quantitative method. The results of multiple regression calculations show that 1) the road infrastructure has a significant number of 0.010 below 0.05; meaning that the independent variable has a substantial effect on GRDP. 2) seaport infrastructure, the considerable amount is 0.309 above 0.05; saying that these variables have not significantly affected gross regional domestic products. 3) Airport infrastructure, a significant number of 0.093 above 0.05; it means that the variable has not changed the GRDP. While the contribution of the research is a reference in development policies, especially the development of transportation infrastructure to increase the GRDP of Way Kanan District.    
交通基础设施的不足和高质量的可用性对一个地区的国内生产总值(GRDP)产生积极影响。本研究旨在分析交通基础设施的发展,即道路基础设施、海港基础设施和机场基础设施对Way Kanan区GRDP的影响。本研究采用的研究方法是定量方法。多元回归计算结果表明:1)道路基础设施在0.05以下具有显著性数值0.010;这意味着自变量对GRDP有实质性的影响。2)海港基础设施,可观量为0.309≥0.05;并称这些变量并未显著影响地区国内生产总值。3)机场基础设施,显著值为0.093,高于0.05;表示变量没有改变GRDP。同时,本文的研究成果对我区的发展政策,特别是交通基础设施的发展,提高我区的GRDP具有一定的参考价值。
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引用次数: 1
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