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Orientasi Pasar Pada Keunggulan Bersaing dan Kinerja Hotel Bintang 3 di Surabaya
No full textPemerintah kota Surabaya saat ini sedang gencar-gencarnya mempromosikan dan mengembangkan keberadaan pariwisata yang ada. Dalam upaya menunjang keberhasilan program pengembangan pariwisata maka perlu dukungan dari berbagai pihak, dimana salah satunya adalah industri perhotelan. Hal tersebut akan mendorong pertumbuhan jumlah hotel yang ada di Surabaya dan salah satu kategori hotel yang mengalami pertumbuhan adalah hotel Bintang 3 di Surabaya. semakin banyaknya berdiri hotel-hotel baru maka tingkat persaingan yang ada akan semakin tinggi dan akan berdampak pada kinerja hotel. Oleh karena itu, hotel melaksanakan kegiatannya berorientasi pada pasar, sehingga akan dihasilkan produk dan pelayanan sesuai kebutuhan, keinginan pelanggan, dan adanya komitmen dari seluruh karyawan yang ada di hotel, serta memiliki keunggulan dalam bersaing. Tujuan penelitian untuk menguji dan menganalisis pengaruh orientasi pasar terhadap keunggulan bersaing, serta menguji dan menganalisis pengaruh orientasi pasar dan keunggulan bersaing terhadap kinerja hotel. Responden pada penelitian ini adalah jajaran manajemen Hotel Bintang 3 di Surabaya sebanyak 150 responden. Berdasarkan pengolahan data menggunakan WarpPLS. Hasil penelitian menyatakan bahwa orientasi pasar berpengaruh signifikan terhadap keunggulan bersaing. Orientasi pasar dan keunggulan bersaing berpengaruh signifikan terhadap kinerja hotel Bintang 3 di Surabaya
PENGARUH KUALITAS AUDIT, KOMISARIS INDEPENDEN, INTENSITAS MODAL TERHADAP AGRESIVITAS PAJAK
Get PDFIndonesia requires paying taxes, most developing countries with high population levels in the world. Based on tax revenue realization data published by the Directorate General of Taxes and the Ministry of Finance during 2016 to
2020, tax revenue achievements have never met the target. The phenomenon of tax aggressiveness in the management of mining company PT Adaro Energy Tbk (ADRO) revised the allocation of capital expenditure (CAPEX) funds in 2020 to
US 250 million which was initially budgeted at US 400 million. This study uses a quantitative research approach with a descriptive method
because researchers use statistical analysis. The sampling technique used by researchers in taking samples is purpose sampling. In this study, the object used by researchers is a food and beverage sub-sector manufacturing company on the
IDX for the 2020-2021 period. Based on the results of the normality test, it is stated that the data in this
study is normally distributed and meets the assumptions of the normality test. In the multicollinearity test, it was found that the tolerance value of all variables
was more than 0.1 and the value of VIF < 10, so it can be concluded that the data of this study between independent variables did not occur multicollinearity. In the
durbin-watson test decision-making autocorrelation test, it can be concluded that there is no auto correlation in the regression model. In the heteroscedasticity test,
it can be concluded that heteroscedasticity does not occur in the regression model in this study so that the regression model can be used in the next stage of analysis.
In linear regression, the regression model is obtained as follows: Y = -1.482 + 0.689 X1 + 0.015 X2 + 0.624 X3. Based on the results of the F test, it can be seen
that the sigifikansi value is 0.001. The significance value is < 0.05 so that it can be concluded that the F test is significant, which means that the hypothesis in this
study is accepted. The result of the coefficient determination test (R2) is 0.264 which means that the independent variable is able to explain and influence the
dependent variable by 26.4%. In the results of the t test, it was found that audit quality and capital intensity had a significant effect on tax aggressiveness in food
and beverage companies listed on the Indonesia Stock Exchange in 2020-2021, while independent commissioners did not have a significant effect on tax aggressiveness
Analisis Perbandingan Metode Tradisional dan Metode Activity Based Costing Dalam Penentuan Harga pokok Penjualan Pada Aisyah Cake Surabaya
Get PDFThe Activity-Based Costing method is a method of determining Cost of Goods Sold (COGS) that can precisely measure resource consumption in each activity used in a production process of each product. The purpose of this study is to determine the application of the Activity Based Costing method in determining the cost of goods sold at Aisyah Cake Surabaya. This type of research is qualitative research. Data collection techniques in this study use two techniques, namely documentation techniques and literature studies. Based on the results of the discussion, the calculation of Cost of Goods Sold (COGS), Apem Cake, Layer
Cake, and Bolu Susu, using the Activity Based Costing method and traditional methods there are differences. The calculation of COGS with the Activity Based Costing method on apem cakes and milk sponges obtained higher results
compared to traditional methods or undercosting, while for layer cakes the calculation of COGS with the Activity Based Costing method obtained lower results compared to traditional or overcosting methods. This difference is caused by differences in the imposition of Factory Overhead Costs (BOP) on each product that are not right. Where in the traditional method only charges one cost driver. Meanwhile, by using the Activity Based Costing method, BOP is charged
to more than one cost driver so that the cost can be more precise
Internal factors of entrepreneurial and business performance of small and medium enterprises (SMEs) in East Java, Indonesia
Get PDFThe analysis conducted in this empirical study is the direct and indirect impact of internal entrepreneurial factors on the performance of small and medium enterprises. These factors were identified from previous studies from various countries, such as entrepreneurial-innovative work behavior, entrepreneurial leadership, entrepreneurial self-efficacy, and entrepreneurial motivation, by taking the research object of small-medium enterprise owners in Java. East, Indonesia. Descriptive statistics and structural equation models were used to analyze the research data. Samples were taken with uncontrolled quota sampling techniques. The research data was collected by distributing questionnaires online with the Google form application and offline. The
total respondents were 575 small-medium enterprise owners. The test results showed that internal factors such as entrepreneurial self-efficacy, motivation, and leadership could increase business performance significantly.In contrast, entrepreneurial-innovative work behavior cannot significantly increase business performance. Other test results showed that: 1) entrepreneurial self-efficacy significantly improved entrepreneurial motivation; 2) entrepreneurial leadership significantly improved innovative entrepreneurial behavior; 3) entrepreneurial motivation partially mediated the influence of entrepreneurial self-efficacy on business performance; 4) innovative entrepreneurial behavior did not mediate the influence of entrepreneurial leadership on business performance. The contribution of the results of this study provides additional empirical studies on the role of entrepreneurial leadership, which significantly increases innovative entrepreneurial behavior. There is a lot of potential to develop business existence through entrepreneurial
leadership through innovative behavior in entrepreneurship. Another contribution of this study is that entrepreneurial self-efficacy is a dominant predictor of business performance in SMEs and significantly increases entrepreneurial motivation. These findings reveal the importance of self-efficacy for SMEs because high self-efficacy for business actors is expected to increase entrepreneurial self-efficacy and teamwork motivation in
helping to achieve business performance
The- Law Implementation of Body Shaming that Leads to Sexual Harassment Against Women in Social Media
No full textBeauty is the main reason for someone, especially a woman, to look stunning. A woman who feels beautiful uploading a photo of herself often experiences body shaming in the form of hate speech and bad comments through social media. It leads to sexual harassment. The Indonesian government passes the Violence Crime Act on Sexual Harassment (TPKS) which is expected to be a brand-new breakthrough in the Indonesian legal system. As well as the existence of restorative justice, it is hoped that it will also be one of the breakthroughs in the legal world by seeking a solution by emphasizing re-election to its original state. Not many women are well-aware of this new regulation. It is hoped that more awareness of this regulation to be well-spread, and that it can create determent effects for perpetrators of sexual harassment against women on social media. Using normative juridical qualitative method in compiling this research, the writer explains how effective the new regulation is for Indonesian women
PENGARUH KOMUNIKASI PEMASARAN,CITRA MEREK,DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PRODUK VASELINE DI SURABAYA TIMUR
Get PDFIndustri bisnis saat ini mengalami perkembangan yang tinggi sehingga berdampak pada tingkat persaingan, oleh karena itu perusahaan perlu strategi dalam meningkatkan penjualan produknya. Konsumen dalam melakukan pembelian suatu produk biasanya tidak hanya memperhatikan satu faktor, melainkan banyak faktor yang seharusnya dapat dipenuhi oleh suatu produk. Perusahaan berupaya untuk mengenalkan keberadaan produk yang dihasilkan kepada konsumen. Penelitian ini
bertujuan untuk mengetahui pengaruh komunikasi pemasaran, citra merek, dan harga terhadap keputusan pembelian produk Vaseline di Surabaya Timur. Teknik analisis data menggunakan uji validitas, uji reliabilitas, uji asumsi klasik, koefisien determinasi (R ), dan uji t. Data penelitian ini didapatkan dengan menyebarkan kuesioner kepada responden yang berjumlah 75 responden. Uji validitas pada penelitian ini menyatakan bahwa seluruh item memiliki nilai r hitung > r tabel dan dinyatakan valid. Uji reliabilitas menyatakan bahwa seluruh variabel memiliki nilai Cronbach’s Alpha > 0,60 dan bersifat reliabel. Uji asumsi klasik pada uji normalitas menyatakan bahwa model regresi penelitian ini berdistribusi normal, uji multikolinearitas menunjukkan bahwa tolerance > 0,1 dan nilai VIF < 10 dan dapat
dinyatakan bahwa model regresi tidak mengalami multikolinearitas, dan uji heteroskedastisitas menyatakan bahwa model regresi tidak mengalami gejala heteroskedastisitas. Uji regresi linear berganda menunjukkan persamaan Y = 5,679 + 0,014 X1 + 0,613 X2 + 0,303 X3. Koefisien determinasi menyatakan bahwa nilai R Square sebesar 0,526 atau 52,6% dan nilai adjusted R Square sebesar 0,506 atau 50,6, maka seluruh variabel independen secara bersamaan memberikan kontribusi sedang terhadap variabel dependen. Hasil uji t dapat disimpulkan bahwa variabel
komunikasi pemasaran (X1) tidak berpengaruh terhadap variabel keputusan pembelian (Y) produk Vaseline di Surabaya Timur, variabel citra merek (X2) berpengaruh signifikan terhadap variabel keputusan pembelian (Y) produk Vaseline di Surabaya Timur, dan variabel harga (X3) berpengaruh signifikan terhadap variabel keputusan pembelian (Y) produk Vaseline di Surabaya Timur
The Product–Service System Supply Chain Capabilities and Their Impact on Sustainability Performance: A Dynamic Capabilities Approach
Get PDFIn response to competition and other market challenges, many consumer manufacturing companies are offering Product–Service Systems (PSSs) in order to improve their sustainability performance. This paper aims to examine the relationship between the PSS supply chain (SC) capabilities and sustainability performance. It empirically investigates a framework that hypothesises the impact of seven PSS SC capabilities on sustainability performance. Data were collected from 447 official motorcycle service partners in Indonesia and analysed using structural equation modelling. The findings reveal that innovative service delivery and sustainable product–service capability positively affect sustainability performance, whereas partner development, reflexive control, and re-conceptualisation positively affect sustainable product–service capability. The results also validate that collaboration and knowledge assessment do not directly affect sustainability performance. A contribution of this study is the innovative use of quantitative methods to provide empirical evidence that the PSS SC capabilities can contribute to sustainability performance, directly and indirectly. It also broadens the utilisation of Dynamic Capabilities (DCs) in PSS SC research. The findings also guide managers and decision-makers in the implementation of the PSS SC capabilities required to enhance sustainability performance
Strengthening Formal Credit Access and Performance through Financial Literacy and Credit Terms in Micro, Small and Medium Businesses
Get PDFThis study aims to test financial literacy and credit conditions in determining formal credit access to determine the performance of MSMEs. This research includes the type of associative research that is accompanied by hypothesis testing. This research was conducted on MSMEs of as many as 324 creative industry players in four cities in East Java (Mojokerto, Pasuruan, Gresik, and Sidoarjo) with a sample size of 100 actors who had accessed formal credit using the stratified random sampling method for data collection. The results of Smart PLS analysis show that financial literacy and credit terms directly and significantly affect access to formal credit and MSME performance; formal credit access directly and significantly affects MSME performance. Likewise, financial literacy and credit terms indirectly affect the performance of MSMEs. These results mean that financial literacy and credit terms have a strategic role in explaining why access to formal credit is growing and is attracting MSMEs to strengthen capital to improve performance
Peningkatan Kemampuan Administrasi dan Akuntansi dalam menghitung Biaya Kontrak pada Konsultan Perencana dan Pengawas Konstruksi di Surabaya
No full textAccounting is a practical science in its application in accordance with the specific applications and needs of each type of business entity. This community service activity is designed to provide assistance in preparing CV X's financial reports in the field of construction management consulting services that require progress reports on the progress of each contract. This community service activity is carried out by providing training to administrative staff so they can use Microsoft Excel from templates that have been made and guided by the community service team. Management expects that the output of this accounting information system can evaluate every ongoing project or project that has completed the contractual period. The output of this community service activity from this accounting information system is to accurately calculate the value of the cost of each project so that evaluation of the physical progress of the project and evaluation of the price and profitability analysis of each service contract can be carried out for monitoring and subsequent planning. The following evaluation needs follow-up to evaluate the application of PSAK 34 related to accounting for construction management consulting services
The Effect of Tourist Destination Image (TDI) on Intention to Visit through Tourism Risk Perception (TRP) of COVID-19 in the Tourism Industry in the New Normal Era in Indonesia: Case Study in East Java
Get PDFAbstract: The travel industry was the first and most affected by the pandemic. Different countries took action to limit the spread of the coronavirus disease, including total or partial lockdowns and strict restrictions on gatherings of people in public. They closed public and private places, limited the free mobility of residents, and restricted the implementation of services. This study aims to identify and analyze tourists’ behavioral intentions due to COVID-19. It is very difficult to predict the behavior of tourism consumers after the crisis. Therefore, an empirical study was carried out to obtain information from tourists to identify potential changes in their tourism consumption due to COVID-19. This study proves that tourist destination image (TDI) through tourism risk perception (TRP) positively and significantly affects the intention to visit. Therefore, it is recommended that tourism destination managers pay attention to the risk factors perceived by potential tourists who were tested in this study. Future research is also advised to examine factors that cannot be controlled by tourism destination managers, namely government policies regarding the management of tourist destinations in the new normal era