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Journal : JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE)

E-Invoicing: Digital Transformation for Operational Efficiency Sutisna, Entis; Suhendra, Elwin; Purnama, Diki Gita
Journal of Business and Economics Research (JBE) Vol 5 No 3 (2024): October 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v5i3.6008

Abstract

This research aims to identify the benefits of E-Invoicing in improve operational efficiency and explore the challenges faced in implementation process. By understanding its aspects, it is hoped that the company be better prepared to adopt E-Invoicing and gain benefits from the transformation digital it offers. The data analysis method used in this research is the descriptive method quantitative and qualitative. A combination of quantitative and qualitative approaches is possible us to gain a comprehensive understanding of the impact of E-invoicing on operational efficiency. this research design uses a survey (questionnaire) and direct interviews. The result of analysis by SPSS 16 found that the benefit of E-Invoice has sig.Levene’s Test for Equity of Variance is > 0.05 which mean the data between group A is homogeneous or same. Based on the interview with the user of E-Invoicing, the respondent inform that the method of E-Invoicing has a good impact for providing the benefit, experiences, faster of processing and more efficient because its no longer use paper anymore instead of organize by system. The research found that the analysis were match among analysis by SPSS 16 and interview the respondent, it’s found that the respondents agree by applying the E-invoicing deeply give a benefit and increase the productivity in order impact the operational efficieny.
Overconfidence Sebagai Mediator Antara Regret Aversion Bias dan Risk Tolerance Bagi Investor Muda Sutisna, Entis; Albart, Nicko
Journal of Business and Economics Research (JBE) Vol 6 No 2 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i2.7134

Abstract

The capital market plays an important role in the economy as well as in determining the level of economic progress of a country. The capital market and investors are an inseparable entity that continues to grow together. The Indonesian capital market has continued to develop, with current investors being dominated by Millennials and Generation Z, accounting for 35% in West Java. The purpose of this study is to carefully analyze the biases that influence investors when making decisions under uncertainty. In this case, the focus is on regret aversion bias, which is affected by psychological factors such as risk tolerance and overconfidence, situating this research within the scope of micro behavioral finance. The research method applied is descriptive quantitative using a survey approach, with a sample of 150 respondents engaged in various investment instruments. The data were then analyzed using PLS-SEM. The findings reveal that regret aversion bias, risk tolerance, and overconfidence significantly influence investment decisions. Furthermore, risk tolerance through overconfidence has a significant effect on investment decisions, and a similar pattern is observed in regret aversion bias, which also significantly affects investment decisions through overconfidence, particularly among young investors in West Java. The practical implication of this study is that investment decisions ultimately remain the right of investors regardless of the biases influencing them. Investors are still able to act rationally in their investment activities and establish clear criteria in the decision-making process.