Reni Fitria Nugraheni, Sampurno, Iha Haryani Hatta
PT Kimia Farma Tbk, as one of the pioneers of the Indonesian pharmaceutical industry, is currently participating in the development of cosmetic products under the Marcks brand. Marcks' products are known to the public as powder, and always ranks third in the Top Brand title. The success of Marcks 'powder in dominating Top Brand has not been followed by other Marcks' products such as compact face powder, moisturizers and facial cleansers. This study aims to determine the effect of brand image, product quality, and brand extension on customer satisfaction and its impact on customer loyalty. This research is an explanatory research with a quantitative approach using a questionnaire as a research instrument. The population in this study were all Marcks product users who live in Jakarta. The sampling method is purposive sampling with a sample of 174 respondents. Data analysis uses the Structural Equation Modeling (SEM) LISREL 8.70 program. The results of the study explained that there is an influence between variable brand image, product quality and brand extension partially on customer satisfaction. However, brand image, product quality and brand extension have no effect on customer satisfaction. Customer satisfaction affects customer loyalty.
PT Kimia Farma Tbk作为印尼制药业的先驱之一，目前正在参与马氏品牌化妆品的开发。马氏的产品被大众称为粉末，在“最佳品牌”中一直名列第三。马可仕的爽身粉在顶级品牌上的成功，并没有被马可仕的其他产品所效仿，比如紧凑型面粉、保湿霜和洗面奶。本研究旨在探讨品牌形象、产品品质、品牌延伸对顾客满意的影响，以及品牌延伸对顾客忠诚的影响。本研究以问卷调查为研究工具，采用定量方法进行解释性研究。本研究的人群均为居住在雅加达的马可仕产品用户。抽样方法为目的抽样，共174人。数据分析采用结构方程建模(SEM) LISREL 8.70程序。研究结果说明，可变品牌形象、产品质量和品牌延伸对顾客满意度有部分影响。而品牌形象、产品质量和品牌延伸对顾客满意度没有影响。顾客满意影响顾客忠诚。
{"title":"Analisa Citra Merek, Kualitas Produk, Perluasan Merek Terhadap Kepuasan dan Loyalitas Pelanggan","authors":"Reni Fitria Nugraheni, Sampurno, Iha Haryani Hatta","doi":"10.35814/jrb.v4i1.1499","DOIUrl":"https://doi.org/10.35814/jrb.v4i1.1499","url":null,"abstract":"PT Kimia Farma Tbk, as one of the pioneers of the Indonesian pharmaceutical industry, is currently participating in the development of cosmetic products under the Marcks brand. Marcks' products are known to the public as powder, and always ranks third in the Top Brand title. The success of Marcks 'powder in dominating Top Brand has not been followed by other Marcks' products such as compact face powder, moisturizers and facial cleansers. This study aims to determine the effect of brand image, product quality, and brand extension on customer satisfaction and its impact on customer loyalty. This research is an explanatory research with a quantitative approach using a questionnaire as a research instrument. The population in this study were all Marcks product users who live in Jakarta. The sampling method is purposive sampling with a sample of 174 respondents. Data analysis uses the Structural Equation Modeling (SEM) LISREL 8.70 program. The results of the study explained that there is an influence between variable brand image, product quality and brand extension partially on customer satisfaction. However, brand image, product quality and brand extension have no effect on customer satisfaction. Customer satisfaction affects customer loyalty.","PeriodicalId":383717,"journal":{"name":"JRB-Jurnal Riset Bisnis","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128396248","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 research was conducted to review the clinical pathway and the calculation of total cost of hemodialysis services and to see the comparison of cost and benefits of hemodialysis services with the Operational Cooperation system and self-management in RSK DR Sitanala Tangerang in 2017 from 3 (three) Hemodialysis Machine Providers. The total cost of hemodialysis services with the Operational Cooperation system and self-management is the result of direct and indirect cost calculation with a combination of Activity Based Costing (ABC) methods in accordance with outpatient clinical pathways. Total Cost is obtained by summing the multiplication results between each activity cost in the period of 18 months. Revenue is obtained by summing the multiplication of hospital rates to the number of actions or visits of patients in 18 months. The result of the analysis of the benefits of hemodialysis costs turns out that the Operational Cooperation system is more profitable than self-managed.
本研究旨在回顾血液透析服务的临床路径和总成本的计算，并比较2017年3(3)家血液透析机供应商在RSK DR Sitanala Tangerang的血液透析服务与运营合作系统和自我管理的成本和收益。运营合作系统和自我管理的血液透析服务总成本是根据门诊临床路径，结合作业成本法(ABC)进行直接和间接成本计算的结果。总成本是将18个月期间各项作业成本的乘法结果相加得出的。收入是将医院费率乘以18个月内病人的行动或就诊次数的总和计算出来的。对血液透析费用效益的分析结果表明，运营合作系统比自我管理更有利可图。
{"title":"Analisis Biaya dan Manfaat Berbagai Skema untuk Pelayanan Hemodialisis di Rumah Sakit DR. Sitanala Tangerang","authors":"Nasron Azizan, Sutoto, M. S. Maryam","doi":"10.35592/JRB.V4I1.1657","DOIUrl":"https://doi.org/10.35592/JRB.V4I1.1657","url":null,"abstract":"This research was conducted to review the clinical pathway and the calculation of total cost of hemodialysis services and to see the comparison of cost and benefits of hemodialysis services with the Operational Cooperation system and self-management in RSK DR Sitanala Tangerang in 2017 from 3 (three) Hemodialysis Machine Providers. The total cost of hemodialysis services with the Operational Cooperation system and self-management is the result of direct and indirect cost calculation with a combination of Activity Based Costing (ABC) methods in accordance with outpatient clinical pathways. Total Cost is obtained by summing the multiplication results between each activity cost in the period of 18 months. Revenue is obtained by summing the multiplication of hospital rates to the number of actions or visits of patients in 18 months. The result of the analysis of the benefits of hemodialysis costs turns out that the Operational Cooperation system is more profitable than self-managed.","PeriodicalId":383717,"journal":{"name":"JRB-Jurnal Riset Bisnis","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133444637","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}
Lucy Tanurahardja, Yudi, Budi, M. Rosidi, Louis Tirtomoyo Santoso
Online shopping is increasingly becoming a favorite activity for city dwellers who are smartphones users as a means to fulfil their necessities. Increasingly, people obtain their needs through online shopping and retailers are working hard to increase their sales by winning consumers to shop at their online stores. In this paper, we investigate factors affecting consumer’s intention in online shopping in Greater Jakarta area. These factors includes trust, perceived risk, reference group, behavioral control awareness, business competency, usefulness and convenience, brand image, and promotion. 272 respondents participated in this survey and their responses were documented using Likert scales. After data collection, a Factor Analysis used to identify correlations between variables and Regression Analysis techniques were used to identify significant factors. Our research findings reveal that out of eight factors, four factors affect consumers’ intention to shop online. These factors, starting from the most significant, are promotion, brand image, usefulness and convenience, and business competency
{"title":"Factors Determining Consumers Intention to Shop Online in Greater Jakarta","authors":"Lucy Tanurahardja, Yudi, Budi, M. Rosidi, Louis Tirtomoyo Santoso","doi":"10.35592/JRB.V4I1.1722","DOIUrl":"https://doi.org/10.35592/JRB.V4I1.1722","url":null,"abstract":"Online shopping is increasingly becoming a favorite activity for city dwellers who are smartphones users as a means to fulfil their necessities. Increasingly, people obtain their needs through online shopping and retailers are working hard to increase their sales by winning consumers to shop at their online stores. In this paper, we investigate factors affecting consumer’s intention in online shopping in Greater Jakarta area. These factors includes trust, perceived risk, reference group, behavioral control awareness, business competency, usefulness and convenience, brand image, and promotion. 272 respondents participated in this survey and their responses were documented using Likert scales. After data collection, a Factor Analysis used to identify correlations between variables and Regression Analysis techniques were used to identify significant factors. Our research findings reveal that out of eight factors, four factors affect consumers’ intention to shop online. These factors, starting from the most significant, are promotion, brand image, usefulness and convenience, and business competency","PeriodicalId":383717,"journal":{"name":"JRB-Jurnal Riset Bisnis","volume":"9 5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128729951","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 analyze the company’s micro factors such as liquidity (CR), solvency (DER) as well as macro factors, namely interest rates to firm value (Tobin’Q) so that they can assess the development of good company conditions. The companies studied were manufacturing companies listed on the Indonesia Stock Exchange in period of 2014 – 2018. The method of this research was explanatory research. Samples were taken by purposive sampling from a population of manufacturing companies that met the sample criteria. The analysis used is multiple linear regression analysis. The results showed that liquidity and dividends had a significant positive effect on firm value, while solvency did not support the hypothesis. Implications and suggestions are discussed in the article.
{"title":"Determinan Nilai Perusahaan Manufaktur di Bursa Efek Indonesia","authors":"I. Permata, Mulyadi","doi":"10.35592/jrb.v3i2.1438","DOIUrl":"https://doi.org/10.35592/jrb.v3i2.1438","url":null,"abstract":"The purpose of this study is to analyze the company’s micro factors such as liquidity (CR), solvency (DER) as well as macro factors, namely interest rates to firm value (Tobin’Q) so that they can assess the development of good company conditions. The companies studied were manufacturing companies listed on the Indonesia Stock Exchange in period of 2014 – 2018. The method of this research was explanatory research. Samples were taken by purposive sampling from a population of manufacturing companies that met the sample criteria. The analysis used is multiple linear regression analysis. The results showed that liquidity and dividends had a significant positive effect on firm value, while solvency did not support the hypothesis. Implications and suggestions are discussed in the article.","PeriodicalId":383717,"journal":{"name":"JRB-Jurnal Riset Bisnis","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125098706","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 interpret the construction of accounting losses in disclosing fraud and the bankruptcy practices of client financial statements. The research method used is a qualitative method - the interpretive paradigm with a phenomenal approach with method triangulation is done by comparing information or data in different ways. To obtain the truth of reliable information and a complete picture of certain information, researchers can use interview and observation or observation methods to check the truth. In addition, researchers can also use different informants to check the correctness of the information. Triangulation of this stage is done if the data or information obtained from the subject or research informants is doubtful. The results of this study were filing bankruptcy at the Commercial Court involving a supervisory judge and curator. In determining the validity of accounts payable by a supervisory judge used the science of forensic accounting and loss accounting, with the curator in charge of distributing bankruptcy (assets) to creditors in the order of division of property for separatist creditors, Preferred creditors and congruent creditors (creditors who have no collateral). In general, fraud actions carried out by debtors are by hiding assets and sales while fraud is carried out with the motive to obtain bankruptcy (assets).
{"title":"Konstruksi Akuntansi Kerugian, Praktik Kepailitan Mengungkap Fraud Laporan Keuangan Klien","authors":"Nahruddien Akbar","doi":"10.35592/JRB.V3I1.976","DOIUrl":"https://doi.org/10.35592/JRB.V3I1.976","url":null,"abstract":"The purpose of this study is to interpret the construction of accounting losses in disclosing fraud and the bankruptcy practices of client financial statements. The research method used is a qualitative method - the interpretive paradigm with a phenomenal approach with method triangulation is done by comparing information or data in different ways. To obtain the truth of reliable information and a complete picture of certain information, researchers can use interview and observation or observation methods to check the truth. In addition, researchers can also use different informants to check the correctness of the information. Triangulation of this stage is done if the data or information obtained from the subject or research informants is doubtful. The results of this study were filing bankruptcy at the Commercial Court involving a supervisory judge and curator. In determining the validity of accounts payable by a supervisory judge used the science of forensic accounting and loss accounting, with the curator in charge of distributing bankruptcy (assets) to creditors in the order of division of property for separatist creditors, Preferred creditors and congruent creditors (creditors who have no collateral). In general, fraud actions carried out by debtors are by hiding assets and sales while fraud is carried out with the motive to obtain bankruptcy (assets).","PeriodicalId":383717,"journal":{"name":"JRB-Jurnal Riset Bisnis","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129691792","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 research aims to gain an understanding of the meaning of restaurant tax on restaurant taxpayers in South Tangerang City. The method used in this research is a qualitative method with intepretive paradigm and phenomenology approach. The results of the research revealed that the informant had understood about their obligation to pay restaurant taxes to the local government. They understand that restaurant taxation is an obligation as citizens who set up a restaurant business in an area against the regional government which can be used as a source of regional revenue to finance the needs of local governments. The meaning of restaurant tax cannot be separated from their life background, character, culture and philosophy. Informants interpret restaurant taxes as a form of reciprocity to local governments, peace of business, contribute to the region and forming a sense of social responsibility.
{"title":"Makna yang Timbul dari Kesadaran Membayar Pajak Restoran","authors":"Alfian Suradiansyah, N. Widiastuti, Alfida Aziz","doi":"10.35592/JRB.V3I1.980","DOIUrl":"https://doi.org/10.35592/JRB.V3I1.980","url":null,"abstract":"This research aims to gain an understanding of the meaning of restaurant tax on restaurant taxpayers in South Tangerang City. The method used in this research is a qualitative method with intepretive paradigm and phenomenology approach. The results of the research revealed that the informant had understood about their obligation to pay restaurant taxes to the local government. They understand that restaurant taxation is an obligation as citizens who set up a restaurant business in an area against the regional government which can be used as a source of regional revenue to finance the needs of local governments. The meaning of restaurant tax cannot be separated from their life background, character, culture and philosophy. Informants interpret restaurant taxes as a form of reciprocity to local governments, peace of business, contribute to the region and forming a sense of social responsibility.","PeriodicalId":383717,"journal":{"name":"JRB-Jurnal Riset Bisnis","volume":"110 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125334189","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 examine determinants (factors that affect) the value of the company that is profitability, liquidity and size of companies using capital structure as an intervening variable. The population in this study is a company that was selected in LQ 45 listed in the Indonesia Stock Exchange from august to january 2012- 2016 with 85 samples selected using purposive sampling. Research hypothesis testing using the Simultaneous Equation Modelling with Warpl PLS 6.0. Results of the analysis showed that profitability, liquidity and size significantly influence the firm value and capital structure. Capital structure is also able to mediate the effect of profitability, liquidity and size to the firm value.
{"title":"Determinan Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Intervening pada Perusahaan LQ 45 Di Indonesia","authors":"Warsono, Fathoni Zoebaedi","doi":"10.35592/JRB.V3I1.979","DOIUrl":"https://doi.org/10.35592/JRB.V3I1.979","url":null,"abstract":"This study aims to examine determinants (factors that affect) the value of the company that is profitability, liquidity and size of companies using capital structure as an intervening variable. The population in this study is a company that was selected in LQ 45 listed in the Indonesia Stock Exchange from august to january 2012- 2016 with 85 samples selected using purposive sampling. Research hypothesis testing using the Simultaneous Equation Modelling with Warpl PLS 6.0. Results of the analysis showed that profitability, liquidity and size significantly influence the firm value and capital structure. Capital structure is also able to mediate the effect of profitability, liquidity and size to the firm value.","PeriodicalId":383717,"journal":{"name":"JRB-Jurnal Riset Bisnis","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126873267","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 and analyze the influence of the application of e-filing systems, tax knowledge, and tax awareness to tax compliance. This study uses primary data obtained from questionnaire data distributed to respondents who are required to tax individuals who carry out free business activities at the Bintaro Trade Center (BTC). The sampling technique uses purposive sampling. The analysis technique uses multiple linear regression analysis. The results of this study indicate that simultaneously, the variable implementation of e-filing systems, knowledge of taxation and awareness of taxpayers on tax rates. Application of e-filing system and awareness of taxpayers to mandatory obligations, while knowledge of taxation does not involve taxpayer obligations.
{"title":"Pengaruh Penerapan Sistem E-Filling, Pengetahuan Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak (Studi pada Wajib Pajak Orang Pribadi yang Melakukan Kegiatan Usaha Bebas Di Bintaro Trade Center)","authors":"Ahmad Burhan Zulhazmi, Febrian Kwarto","doi":"10.35592/JRB.V3I1.977","DOIUrl":"https://doi.org/10.35592/JRB.V3I1.977","url":null,"abstract":"This study aims to determine and analyze the influence of the application of e-filing systems, tax knowledge, and tax awareness to tax compliance. This study uses primary data obtained from questionnaire data distributed to respondents who are required to tax individuals who carry out free business activities at the Bintaro Trade Center (BTC). The sampling technique uses purposive sampling. The analysis technique uses multiple linear regression analysis. The results of this study indicate that simultaneously, the variable implementation of e-filing systems, knowledge of taxation and awareness of taxpayers on tax rates. Application of e-filing system and awareness of taxpayers to mandatory obligations, while knowledge of taxation does not involve taxpayer obligations.","PeriodicalId":383717,"journal":{"name":"JRB-Jurnal Riset Bisnis","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132830654","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}
Welfin Dysyandi, Wahono Sumaryono, S. Widyastuti, Henky Lesmana
Pharmacy as the main type of distribution facility is still in great demand by investors. However, Jaminan Kesehatan Nasional (JKN) has the effect of decreasing turnover in some conventional pharmacies so that many pharmacies are closed. A pharmacy with a modern concept is expected to be an exit strategy of that problem. The purpose of this research is to find out and describe the concept of modern pharmacy according to the perceptions of respondents in DKI Jakarta province and its marketing strategy using the marketing mix concept. This research is a descriptive exploratory research by interviewing 100 respondents who have visited the pharmacy using a questionnaire. Data from interviews were analyzed using statistical software. The results showed that 98% of respondents agreed with the existence of a modern pharmacy concept. Modern pharmacy concepts that can be accepted by respondents are pharmacies that sell complete products, prices compete with surrounding pharmacies, locations close to housing or offices, friendly employees, fast and easy service processes, frequent promotions and social services in the community and a waiting room spacious and comfortable. The right marketing strategy for modern pharmacies is to prioritize excellent service and carry out vigorous promotions on online media and collaborate with private offices, government and universities in DKI Jakarta province.
药房作为分销设施的主要类型仍然受到投资者的极大需求。然而，Jaminan Kesehatan Nasional (JKN)减少了一些传统药店的营业额，导致许多药店关闭。具有现代概念的药房有望成为解决这一问题的一种退出策略。本研究的目的是找出并描述现代药房的概念，根据受访者的看法在DKI雅加达省和其营销策略使用营销组合的概念。本研究是一个描述性的探索性研究，访问了100名受访者谁曾访问药房使用问卷调查。访谈数据采用统计软件进行分析。调查结果显示，98%的受访者认同现代药学理念的存在。被调查者能够接受的现代药房概念是:销售产品齐全、价格与周边药店竞争、地点靠近住房或办公室、员工友好、服务流程快捷方便、社区促销活动频繁和社会服务、候诊室宽敞舒适。现代药店的正确营销策略是优先考虑优质的服务，在网络媒体上进行有力的推广，并与DKI雅加达省的私人办公室、政府和大学合作。
{"title":"Bauran Pemasaran Tentang Konsep Apotek Modern Serta Strategi Pemasarannya","authors":"Welfin Dysyandi, Wahono Sumaryono, S. Widyastuti, Henky Lesmana","doi":"10.35592/JRB.V3I1.975","DOIUrl":"https://doi.org/10.35592/JRB.V3I1.975","url":null,"abstract":"Pharmacy as the main type of distribution facility is still in great demand by investors. However, Jaminan Kesehatan Nasional (JKN) has the effect of decreasing turnover in some conventional pharmacies so that many pharmacies are closed. A pharmacy with a modern concept is expected to be an exit strategy of that problem. The purpose of this research is to find out and describe the concept of modern pharmacy according to the perceptions of respondents in DKI Jakarta province and its marketing strategy using the marketing mix concept. This research is a descriptive exploratory research by interviewing 100 respondents who have visited the pharmacy using a questionnaire. Data from interviews were analyzed using statistical software. The results showed that 98% of respondents agreed with the existence of a modern pharmacy concept. Modern pharmacy concepts that can be accepted by respondents are pharmacies that sell complete products, prices compete with surrounding pharmacies, locations close to housing or offices, friendly employees, fast and easy service processes, frequent promotions and social services in the community and a waiting room spacious and comfortable. The right marketing strategy for modern pharmacies is to prioritize excellent service and carry out vigorous promotions on online media and collaborate with private offices, government and universities in DKI Jakarta province.","PeriodicalId":383717,"journal":{"name":"JRB-Jurnal Riset Bisnis","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126772592","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 estimate the effect of thin capitalization activities on tax avoidance. The study sample used the consumer goods industry listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017 through purposive sampling and obtained 24 companies, so that 72 observations were obtained. The results showed that thin capitalization had a negative and significant effect on tax avoidance using both the common effect, fixed effect and random effects methods. The implications of this study prove that after the regulation of the finance minister about the ratio of debt to capital affects the value of the debt to capital ratio (DER) to be lower, thereby reducing tax avoidance (book tax gap).
{"title":"Pengaruh Aktivitas Thin Capitalization Terhadap Penghindaran Pajak","authors":"S. Salwah, Eva Herianti","doi":"10.35592/JRB.V3I1.978","DOIUrl":"https://doi.org/10.35592/JRB.V3I1.978","url":null,"abstract":"The purpose of this study is to estimate the effect of thin capitalization activities on tax avoidance. The study sample used the consumer goods industry listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017 through purposive sampling and obtained 24 companies, so that 72 observations were obtained. The results showed that thin capitalization had a negative and significant effect on tax avoidance using both the common effect, fixed effect and random effects methods. The implications of this study prove that after the regulation of the finance minister about the ratio of debt to capital affects the value of the debt to capital ratio (DER) to be lower, thereby reducing tax avoidance (book tax gap).","PeriodicalId":383717,"journal":{"name":"JRB-Jurnal Riset Bisnis","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122139702","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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