Jurnal Bisnis Terapan https://journal.ubaya.ac.id/index.php/JIBT <p style="text-align: justify;">Journal Bisnis Terapan&nbsp;(Journal of Applied Business) is an online and printed journal published by Politeknik Ubaya, Surabaya. This journal is published 2 (two) times a year, every June and December. The online version of the JBT journal was first published in August 2017. This journal (JBT) is a national-level scientific journal, containing scientific articles on the results of research, studies, and book reviews from lecturers as well as Professionals or Practitioners in the fields of applied management, marketing management, professional selling, accounting, secretariat, business administration, taxation, taxation management, business english, entrepreneurship, office management, business management, tax accounting, and others. This journal accepts articles either in Indonesian or English language There&nbsp;is no fees for articles that are processed and published.</p> Politeknik Ubaya en-US Jurnal Bisnis Terapan 2580-4928 <p><a href="http://creativecommons.org/licenses/by-nc-sa/4.0/" rel="license"><img style="border-width: 0;" src="https://i.creativecommons.org/l/by-nc-sa/4.0/88x31.png" alt="Lisensi Creative Commons"></a><br>Ciptaan disebarluaskan di bawah <a href="http://creativecommons.org/licenses/by-nc-sa/4.0/" rel="license">Lisensi Creative Commons Atribusi-NonKomersial-BerbagiSerupa 4.0 Internasional</a>.</p> <ul> <li> <p>Articles published in Jurnal Bisnis Terapan are licensed under a <a href="https://creativecommons.org/licenses/by-sa/4.0/" rel="license">Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International</a> (CC BY-NC-SA 4.0) license, which permits anyone to copy, transform, or redistribute articles for any lawful purpose in any medium, provided appropriate credit is given to the original author(s) and Jurnal Bisnis Terapan is recognized as its original publisher. A link to this license should also be provided. Any derivative work of an article published in Jurnal Bisnis Terapan must also be shared under the same (or compatible) license.</p> </li> <li> <p>Both copyright and publishing rights on articles are retained by the respective author(s), without restrictions. Only a non-exclusive license is granted to Jurnal Bisnis Terapan to publish the article and identify itself as its original publisher.</p> </li> </ul> CONSTRUCTING WORK ETHICS AND GENERAL HUMAN ETHICS PARADIGM IN INDONESIA https://journal.ubaya.ac.id/index.php/JIBT/article/view/6496 <p>This research explores the significance of work ethics and general human ethics in the context of employee development within the corporate industry. Through an extensive review of literature encompassing 140 research findings, the study emphasizes the crucial role of employee development in enhancing human resource quality and company productivity. The research identifies key factors contributing to effective employee development, including the identification of employee needs and potentials, provision of training and coaching, utilization of technology, provision of constructive feedback, and regular evaluations. Furthermore, the research underscores the importance of adapting development programs to meet the specific needs of employees and their work environments. It highlights the pivotal role of managers and supervisors in providing support and guidance to employees throughout the development process. Additionally, the research emphasizes the significance of evaluating the effectiveness of employee development programs to ensure continual improvement and success. By integrating these findings into corporate practices, companies can design and implement more effective employee development initiatives tailored to their workforce. This, in turn, will lead to improved employee performance, strengthened competencies, and ultimately, enhanced company growth and sustainability.</p> <p>&nbsp;</p> <p>Copyright © 2024 by Authors, Published by Jurnal Bisnis Terapan. This work is licensed under a <a href="https://creativecommons.org/licenses/by-sa/4.0/">Creative Commons. Attribution-ShareAlike 4.0 International License</a>.</p> Muhammad Gunawan Wibisono Sundjoto Sri Rahayu Muhammad Andri Radiany Purwanto Anita Kartika Sari Rika Yuliastanti Copyright (c) 2024 The Author(s) http://creativecommons.org/licenses/by-nc-sa/4.0 2024-12-28 2024-12-28 8 2 102 114 10.24123/jbt.v8i2.6496 THE SERVICE QUALITY AND CUSTOMER VALUE IMPACT ON LOYALTY: MEDIATING ROLES OF TRUST AND SATISFACTION (STUDY AT IKAN BAKAR CIANJUR SURABAYA RESTAURANT) https://journal.ubaya.ac.id/index.php/JIBT/article/view/6503 <p><em>This study investigates the impact of service quality and customer perceived value on customer loyalty, mediated by trust and satisfaction, in the context of Ikan Bakar Cianjur (IBC) Surabaya. A quantitative approach involved 116 respondents who provided data through structured surveys. The analysis, conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM), reveals that service quality and perceived value significantly enhance trust and satisfaction but have a limited direct impact on loyalty. Instead, trust emerges as the key determinant of loyalty. The study underscores the importance of fostering trust and satisfaction to build long-term customer relationships and maintain competitive advantage. </em><em>High service quality provides numerous advantages for a company. According to Kotler and Keller (2016), businesses that excel in service quality are likely to enjoy increased customer loyalty and a competitive edge in the marketplace. Customers who have positive service experiences are more inclined to return and recommend the business to others.</em></p> <p>&nbsp;</p> <p>Copyright © 2024 by Authors, Published by Jurnal Bisnis Terapan. This work is licensed under a <a href="https://creativecommons.org/licenses/by-sa/4.0/">Creative Commons. Attribution-ShareAlike 4.0 International License</a>.</p> Avril Angesti Arya Putri Kristiningsih Copyright (c) 2024 The Author(s) http://creativecommons.org/licenses/by-nc-sa/4.0 2024-12-28 2024-12-28 8 2 115 123 10.24123/jbt.v8i2.6503 RANCANGAN DAN PENERAPAN MEDIA SOSIAL INSTAGRAM @PITEK_NDESO SEBAGAI MEDIA PROMOSI PADA PITEK NDESO CATERING TUBAN https://journal.ubaya.ac.id/index.php/JIBT/article/view/6692 <p><em>In this digital era, technology and information have become an integral part of Indonesian life. This opens up new opportunities for businesses, including culinary businesses, to carry out effective and efficient promotional strategies. One example is Pitek Ndeso Catering in Tuban, which utilizes Instagram social media to reach consumers widely. Pitek Ndeso uses various Instagram features such as feeds, stories, and highlights to promote its products.&nbsp; However, the Instagram feed design used by Pitek Ndeso is not yet able to support Pitek Ndeso's brand promotion activities online. The purpose of this research is to design digital promotional media in the form of Instagram feeds and stories to increase brand awareness of Pitek Ndeso Catering. The research method used is qualitative using the Marketing 5.0 approach. in the design process, it is carried out through three stages of visualization, namely, sketching, editing, and final design. The results of this research are in the form of 12 Instagram feed designs, 5 Instagram stories and insight data after implementing a content design strategy. The content used in the design includes product content, interesting facts, minigames, and filler content.</em></p> <p><strong><em>&nbsp;</em></strong></p> <p><em>Copyright © 2024 by Authors, Published by Jurnal Bisnis Terapan. This work is licensed under a </em><a href="https://creativecommons.org/licenses/by-sa/4.0/"><em>Creative Commons</em><em>. </em><em>Attribution-ShareAlike 4.0 International License</em></a></p> Ghefira Nurfadhila Copyright (c) 2024 The Author(s) http://creativecommons.org/licenses/by-nc-sa/4.0 2024-12-28 2024-12-28 8 2 132 158 10.24123/jbt.v8i2.6692 FACEBOOK: REVOLUSI KOMUNIKASI PEMASARAN ONLINE IBU-IBU UNTUK MENINGKATKAN PENDAPATAN KELUARGA https://journal.ubaya.ac.id/index.php/JIBT/article/view/6772 <p><em>This research examines how the social media platform Facebook has revolutionised online marketing communications, particularly for stay-at-home mothers. Facebook offers various features such as Facebook Page, Facebook Group, and Facebook Marketplace that help mums start and grow businesses from home. Through qualitative methods with in-depth interviews and case studies, this research explores the impact of using Facebook on increasing family income. The findings show that Facebook Page helps in building brand awareness, Facebook Group provides a community of support and collaboration opportunities, while Facebook Marketplace facilitates easy and fast buying and selling transactions. Although there are challenges such as fierce competition and maintaining service quality, mothers can overcome them with the right strategies. In conclusion, Facebook plays an important role in the economic empowerment of housewives, enabling them to contribute to the family income significantly. </em></p> <p><em>&nbsp;</em></p> <p><em>Copyright © 2024 by Authors, Published by Jurnal Bisnis Terapan. This work is licensed under a </em><a href="https://creativecommons.org/licenses/by-sa/4.0/"><em>Creative Commons. Attribution-ShareAlike 4.0 International License</em></a><em>.</em></p> <p><em>&nbsp;</em></p> Sandi Eka Suprajang Hardining Estu Murdinar Nunuk Latifah Copyright (c) 2024 The Author(s) http://creativecommons.org/licenses/by-nc-sa/4.0 2024-12-28 2024-12-28 8 2 172 179 10.24123/jbt.v8i2.6772 PENGARUH KOMPETENSI, PENGALAMAN AUDIT, TEKANAN WAKTU, SKEPTISME PROFESIONAL TERHADAP KEMAMPUAN AUDITOR MENDETEKSI FRAUD LAPORAN KEUANGAN https://journal.ubaya.ac.id/index.php/JIBT/article/view/6882 <p><em>This objective of this research to empirically analyze the influence of competency, time pressure, audit experience, and professional skepticism on auditor ability in detecting fraud on financial statements. The population in this research are auditors who worked on Public Accounting Firm in DKI Jakarta area. Primary data collection method used is questionnaire method. The data are analyzed by using Moderate Regression Analyze (MRA). The analytical tool used to test the hypothesis is SPSS 25. The result showed that Competency, Audit Experience, and Proffesional Skepticism have a positive impact on auditors ability of fraud detection. Value of the coefficient of determination indicates that together the Competency, Time Pressure, Audit Experience and Proffesional Skepticism contribute to dependent variable (Auditors Ability of Fraud Detection in Financial Statement) of 84,8% while the remaining 15,2% are influenced by other autside factor model.</em></p> <p><em>&nbsp;</em></p> <p><em>Copyright © 2024 by Authors, Published by Jurnal Bisnis Terapan. This work is licensed under a </em><a href="https://creativecommons.org/licenses/by-sa/4.0/"><em>Creative Commons</em><em>. </em><em>Attribution-ShareAlike 4.0 International License</em></a></p> Iman Firmansyah Lesia Fatma Ginoga Rahmat Saleh Copyright (c) 2024 The Author(s) http://creativecommons.org/licenses/by-nc-sa/4.0 2024-12-28 2024-12-28 8 2 180 193 10.24123/jbt.v8i2.6882 PAJAK HOTEL: TARIF, PERHITUNGAN, PENYETORAN DAN PERHITUNGAN https://journal.ubaya.ac.id/index.php/JIBT/article/view/6968 <p><em>The object of hotel tax imposed includes services provided by hotels whose payments include service such as Room Service and Food and Beverage as hotel equipment that provides comfort including sports facilities, entertainment and other accommodation. The hotel provides various service eithe the intention of obtaining revenue which will bw calculated on a daily, monthly and annual basis. The purpose of the preparation of this Final Report is to determine the application of Hotel Tax calculation and reporting at Gunawangsa Manyar Hotel Surabaya. Data collection techniques that the autor does includ interview techniques, observation dan documentation techniques, and literatur study techniques. The results Virtual Hotal Program (VHP), ar ini accordance with Surabaya City Regional Regulation Number 7 of 2023. The difference that occurred in April 2024 was the difference between Turnover Room Service revenue and Daily Revenue Report Room Service of Rp 59.504 resulting in a difference Hotel Nett Revenue, Service Charge, and Govenrment Tax. The nominal amount is the nominal Discount Food on Turnover Room Service which should be included in the Food Allowance on the Daily Revenue Report. This eror occurred because there were still transaction that had not been completed on that day, so, that at the time of withdrawing the Daily Revenue Report there were transaction that had not been accimulated perfectly. After resolving the difference, the next step is record transaction data in the Tax Surveillance Application. Recording this transaction data will produce electronic SPTPD which is used as hotel tax reporting.</em></p> <p><em>&nbsp;</em></p> <p><em>Copyright © 2024 by Authors, Published by Jurnal Bisnis Terapan. This work is licensed under a </em><a href="https://creativecommons.org/licenses/by-sa/4.0/"><em>Creative Commons</em><em>. </em><em>Attribution-ShareAlike 4.0 International License</em></a><em>.</em></p> Agusstina Sugita Benga Tokan Wato Levi Martantina Copyright (c) 2024 The Author(s) http://creativecommons.org/licenses/by-nc-sa/4.0 2024-12-28 2024-12-28 8 2 206 218 10.24123/jbt.v8i2.6968 IMPLEMENTASI SISTEM DIGITAL BRIMEN (BRI DOCUMENT MANAGEMENT SYSTEM) PADA BANK RAKYAT INDONESIA CABANG KAWI MALANG https://journal.ubaya.ac.id/index.php/JIBT/article/view/6683 <p><em>This research aims to determine the effectiveness of implementing the Brimen system in managing credit document archives at Bank Rakyat Indonesia (BRI) Kawi Malang Branch. With the increasing importance of document management in the banking world, the implementation of digital technology such as the Brimen system is crucial in increasing efficiency and accuracy in document search and maintenance. The research method used is descriptive with a qualitative approach. Data was collected through direct observation, interviews and literature study. The research results show that the implementation of the Brimen system has made a positive contribution to the management of credit documents at BRI Kawi Malang Branch. However, several obstacles such as difficulties in document search and differences in document addresses between digital and physical files still need to be overcome. Therefore, further efforts are needed to increase training and outreach regarding the use of the Brimen system as well as carrying out regular checks on physical and digital data to ensure smooth operations and accuracy in managing credit document archives.</em></p> <p><em>&nbsp;</em></p> <p><em>Copyright © 2024 by Authors, Published by Jurnal Bisnis Terapan. This work is licensed under a </em><a href="https://creativecommons.org/licenses/by-sa/4.0/"><em>Creative Commons</em><em>. </em><em>Attribution-ShareAlike 4.0 International License</em></a></p> Nabila Putri AyusTyaWati Karisma Sri Rahayu Copyright (c) 2024 The Author(s) http://creativecommons.org/licenses/by-nc-sa/4.0 2024-12-28 2024-12-28 8 2 124 131 10.24123/jbt.v8i2.6683 RANCANGAN SOP PUBLIKASI ARTIKEL JURNAL VOK@SINDO UNIT BPJ FAKULTAS VOKASI UNIVERSITAS BRAWIJAYA DALAM BENTUK INFOGRAFIS https://journal.ubaya.ac.id/index.php/JIBT/article/view/6694 <p><em>Publication of Vok@sindo Journal Articles is a systematic activity starting from sending articles according to the Vok@sindo journal template until the article is published on OJS. This study aims to design a Standard Operating Procedure (SOP) for the Publication of Vok@sindo Journal Articles BPJ unit at the Faculty of Vocational Studies, Universitas Brawijaya in the form of infographics. The research method used in this research is a qualitative method with data collection techniques carried out by interview, observation and documentation. The result of this Final Project is the need for SOP in the form of infographics to make it more attractive and can be used for standing banners and as information media, it is necessary to design Standard Operating Procedures (SOP) for the Publication of Vok@sindo Journal Articles in the form of infographics.</em> <em>This is the essence of your SOP. Here you describe what needs to be done, the order of the tasks, and methodology your employees need to follow. You can list the different steps and if the process is more complex, include sub-steps to describe all activities in detail.Also, include supplementary diagrams, images, or illustrations when appropriate. Imagery can sometimes be a more effective way of explaining how to get things done.</em></p> <p><em>&nbsp;</em></p> <p><em>Copyright © 2024 by Authors, Published by Jurnal Bisnis Terapan. This work is licensed under a </em><a href="https://creativecommons.org/licenses/by-sa/4.0/"><em>Creative Commons</em><em>. </em><em>Attribution-ShareAlike 4.0 International License</em></a></p> Pavita Khoirunnisa Copyright (c) 2024 The Author(s) http://creativecommons.org/licenses/by-nc-sa/4.0 2024-12-28 2024-12-28 8 2 159 171 10.24123/jbt.v8i2.6694 PERAN KONTEN POST INSTAGRAM DALAM KEBERLANJUTAN BISNIS https://journal.ubaya.ac.id/index.php/JIBT/article/view/6956 <p><em>The pandemic hit the education sector, including courses. Many courses shifted to online marketing and online classes. A course that the writer conducted the study, from rarely engaged in online marketing, conducted Instagram Marketing to solved the problem due to the huge potential for growing the brand of the course. Instagram users engage with the content often, using its interactive capabilities to reach the largest possible audience was as potential customers for the course. The writer utilized qualitative method for the study. Indeed it helped the course gained customers and maintained business sustainability. Budding entrepreneurs leveraging profitable online business ideas often begin their product promotion on social platforms. Brands are a little hesitant at the beginning but sooner they also adopt different product promotion strategies to expand brand reach.Therefore, businesses of all kinds — whether a startup or an established brand — should elevate their Instagram marketing strategy for a powerful brand presence to attract and engage with potential customers.</em></p> <p><em>&nbsp;</em></p> <p><em>Copyright © 2024 by Authors, Published by Jurnal Bisnis Terapan. This work is licensed under a </em><a href="https://creativecommons.org/licenses/by-sa/4.0/"><em>Creative Commons</em><em>. </em><em>Attribution-ShareAlike 4.0 International License</em></a></p> Devi Rachmasari Sabrina Askandari Copyright (c) 2024 The Author(s) http://creativecommons.org/licenses/by-nc-sa/4.0 2024-12-28 2024-12-28 8 2 194 205 10.24123/jbt.v8i2.6956