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JABE (Journal of Applied Business and Economic)
ISSN : 23564849     EISSN : 25286153     DOI : -
Core Subject :
JABE (Journal of Applied Business and Economic) is a journal published by Universitas Indraprasta PGRI, issued four times in one year. JABE (Journal of Applied Business and Economic) is a scientific publication in the form of conceptual paper and field research related to business and economic applications. It is hoped that JABE can become a media for academics and researchers to publish their scientific work and become a reference source for the development of science and knowledge.
Arjuna Subject : -
Articles 328 Documents
FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PEMUNGUTAN PAJAK BUMI DAN BANGUNAN DI DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN PANGKEP Megawati Megawati; Tjipto Djuhartono; Khoirul Umam
JABE (Journal of Applied Business and Economic) Vol 8, No 3 (2022): JABE (Journal of Applied Business and Economic)
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/jabe.v8i3.10465

Abstract

This study aims to determine the factors that affect the effectiveness of the implementation of land and building tax management in the Regional Financial and Asset Management Revenue Service (DPPKAD) of Pangkep Regency study uses which has three indicators, namely input, Throughput, and output. This research method is descriptive qualitative by using field research through observation, techniques in data collection are observation, interviews, and prime and secondary documentation, primary data sources in the form of informants totaling as many as five people, consisting of heads of BPHTB and PBB-P2 DPPKAD, BPHTB and PBB-P2 Kasi, UN Village officers (collectors) and the community as taxpayers. The results of this study found that factors affecting the effectiveness of land and building tax management in the Regional Financial and Asset Management Revenue Service (DDPKAD) of Pangkep Regency, the input component has not been effective, while the throughput component can be said to be effective, and the output component has not been effective. And some obstacles are still found in the Land and Building Tax bill, both from taxpayers and from tax officers as well as clarity and legal certainty at the Pangkep Regency Revenue Management Office, Finance and Assets. 
STOCK RETURN EFFECT DURING COVID-19: EVIDENCE FROM INDONESIA Lina Lina; Hesniati Hesniati; Robin Robin; Ferdinand Nainggolan
JABE (Journal of Applied Business and Economic) Vol 8, No 3 (2022): JABE (Journal of Applied Business and Economic)
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/jabe.v8i3.12074

Abstract

This paper evaluated the impact of Covid-19 in Indonesia. The total samples used in this observation were 140,864 samples from Indonesia, collected from March 05, 2020, until December 30, 2020. The regression used was STATA 13.1, and the independent variable was the stock return. Meanwhile, the other variables used to measure the impact of Stock return during Covid-19 are Trading volume, Exchange rate, and Friday. The result revealed that Stock returns in Indonesia were negatively affected by Covid-19, the impact being carried away from the investors’ uncertainty and anxiety about Covid-19. On the other hand, trading on Friday makes investors less suffering from negative returns.
POLICY ANALYSIS OF THE IMPLEMENTATION OF THE COMMUNITY ACTIVITIES RESTRICTIONS ENFORCEMENT (CARE) ON SMALL AND MEDIUM ENTERPRISES IN MEDAN CITY Maryam Batubara; Muhammad Arif; Fathur Rahman
JABE (Journal of Applied Business and Economic) Vol 8, No 3 (2022): JABE (Journal of Applied Business and Economic)
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/jabe.v8i3.12898

Abstract

Covid 19 destroys the joints of life including the economy. To suppress the spread of the COVID-19 virus, several countries have implemented various policies, including Indonesia. Indonesia implements the policy of The Community Activities Restrictions Enforcement (CARE) which also has an impact on the economy. This study aims to determine the impact of The CARE policies on SMEs and the strategies carried out by SMEs during the implementation of The CARE. This research is descriptive research with a qualitative approach. Methods of data collection are done by interview, observation, and documentation. Interviews were conducted with SME associations, SMEs actors, and SMEs regulators. The data analysis technique was carried out by data reduction, data display, and concluding. The data validity technique is done by triangulation of sources and member check. Based on the results of the study, it is known the impact of The CARE policy on SMEs in the city of Medan, namely decreased sales, decreased supplies of materials, layoffs, increased online transactions, and increased innovation. And the strategies carried out by SMEs in the city of Medan during the CARE period were digital marketing, the use of e-commerce, product and service diversification, product quality improvement, and customer relationship marketing.
ANALISIS PENGARUH BUDAYA ORGANISASI DAN KEPEMIMPINAN TERHADAP KEPUASAN KERJA MENGGUNAKAN STRUCTURAL EQUATION MODEL Ary Prasetyo
JABE (Journal of Applied Business and Economic) Vol 8, No 4 (2022): JABE (Journal of Applied Business and Economic)
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/jabe.v8i4.12913

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh secara langsung variabel exogen laten budaya organisasi dan variabel exogen laten kepemimpian terhadap variabel endogen laten kepuasan kerja. Motode dalam penelitian ini menggunakan metode kuantitatif dengan instrumen penelitian berupa kuesioner atau angket. Dalam pengumpulan datanya penelitian ini menggukan teknik simple random sampling dengan sampel sebanyak 256 orang dari jumlah populasi 700 orang. Analisis dalam penelitian ini menggunakan structural equation model (SEM) dengan software AMOS versi 22. Hasil dari penelitian ini variabel exogen laten budaya organisasi () berpengaruh secara positif tidak signifikan tehadap variabel endogen laten kepuasan kerja () dan variabel exogen laten kepemimpinan () berpengaruh secara positif dan signifikan tehadap variabel endogen laten kepuasan kerja (). Besarnya pengaruh secara langsung variabel exogen laten budaya organisasi dan variabel exogen laten kepemimpinan terhadap variabel endogen laten kepuasan kerja adalah sebesar 11,9%. Implikasi dari penelitian ini adalah kepuasan kerja di PT. “V” dapat ditingkatkan melalui peningkatan nilai-nilai kepemimpinan, sedangkan peningkatan nilai-nilai budaya organisasi tidak akan meningkatkan kepuasan kerja karyawan.
PENGARUH MEDIA SOSIAL TERHADAP PELUANG USAHA WARGA RT 04 RW 08 KELURAHAN TUGU DEPOK Dian Novita; Septian Wulandari
JABE (Journal of Applied Business and Economic) Vol 8, No 4 (2022): JABE (Journal of Applied Business and Economic)
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/jabe.v8i4.12975

Abstract

This study aims to determine how much influence social media has on business opportunities in RT 04 RW 08 Tugu Depok. The research method is descriptive statistics with the sample in the study being residents of RT 04 RW 08 Tugu Depok. The number of samples as many as 52 samples with a sampling technique that is random sampling. The data collection technique is distributing questionnaires to residents containing questions that include indicators from Social Media including Context (), Communication (), Collaboration (),), and Connections (). Testing the validity of an instrument can be seen from the value of the loading factor with a value of more than 0.50 meaning 15 questionnaires are declared valid for the research instrument. The results of the reliability test were carried out using the conbarch's alpha value and the results were 0.913. The conclusion obtained is that there is a significant effect on social media with indicators of context, communication, collaboration, and connection on business opportunities in RT 04 RW 08 Tugu Depok, there is no significant effect on indicators of communication and connection to business opportunities in RT 04 RW 08 Tugu Depok, there is a significant influence on context indicators and collaboration on business opportunities in RT 04 RW 08 Tugu Depok, the indicator that has the most influence on business opportunities is collaboration with a t-count value of 5.943.
PENGARUH LABA DALAM MEMPREDIKSI ARUS KAS DI MASA MENDATANG PADA PERUSAHAAN PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 – 2019 Rudy Susanto; Indah Pangesti
JABE (Journal of Applied Business and Economic) Vol 8, No 4 (2022): JABE (Journal of Applied Business and Economic)
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/jabe.v8i4.13113

Abstract

Prediksi arus kas di masa datang sangat berarti bagi investor untuk menghindari ketidakpastian dalam investasi. Untuk memprediksi arus kas masa datang diperlukan laporan keuangan, seperti laba. Penelitian ini bertujuan untuk menganalisis pengaruh laba dalam memprediksi arus kas di masa datang pada perusahaan perkebunan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2017- 2019. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder dari Bursa Efek Indonesia yang dianalisis dengan menggunakan metode regresi linier berganda dan analisis hipotesis. Hasil penelitian menunjukkan bahwa laba kotor memiliki kemampuan yang paling baik dibandingkan dengan laba operasi dan laba bersih dalam memprediksi arus kas di masa mendatang, dikarenakan labar kotor memiliki nilai signifikan yang paling baik. Secara parsial laba kotor dan laba operasi yang terbukti signifikan mempengaruhi arus kas. Sedangkan, secara simultan laba kotor, laba operasi, dan laba bersih mempunyai kemampuan prediktif terhadap arus kas di masa mendatang.
PENGARUH EKONOMI KREATIF TERHADAP KEMISKINAN DI PULAU JAWA Dwi Rorin Mauludin Insana; Yolanda Yolanda; Darwati Susilastuti
JABE (Journal of Applied Business and Economic) Vol 8, No 3 (2022): JABE (Journal of Applied Business and Economic)
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/jabe.v8i3.12077

Abstract

John Howkins yang merupakan pencetus ekonomi kreatif menegaskan bahwa dalam ekonomi kreatif, tidak hanya melakukan kegiatan ekonomi secara rutin dan berulang, tapi lebih mengedepankan pengembangan ide-ide baru dalam kegiatan ekonomi, dengan kata lain Sumber Daya Manusia (SDM) sangat berperan penting disini. Ekonomi kreatif hadir sebagai salah satu jalan untuk meningkatkan kesejahteraan masyarakat dan menurunkan tingkat kemiskinan Pertumbuhan ekonomi kreatif mengalami kemajuan yang sangat pesat beberapa tahun terakhir ini, banyak para pelaku ekonomi kreatif mulai bermunculan di tanah air. Penelitian ini bertujuan untuk mengetahui pengaruh ekonomi kreatif terhadap kemiskinan. Penelitian ini menggunakan data panel yang terdiri dari 6 Provinsi di Pulau Jawa dengan periode tahun 2010-2019.. Hasil penelitian menunjukkan bahwa ekonomi kreatif secara signifikan mampu menurunkan kemiskinan di Pulau Jawa. 
PENGARUH INDEKS GINI DAN LAJU PERTUMBUHAN PENDUDUK TERHADAP PERTUMBUHAN EKONOMI di INDONESIA Ai Annisa Utami; Zahrudin Zahrudin
JABE (Journal of Applied Business and Economic) Vol 8, No 4 (2022): JABE (Journal of Applied Business and Economic)
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/jabe.v8i4.13994

Abstract

Penelitian ini bertujuan untuk menginvestigasi laju pertumbuhan ekonomi untuk 34 Provinsi yang ada di Indonesia dengan variable Indeks Gini dan Laju Pertumbuhan Penduduk. Penelitian ini menggunakan data panel dengan time series berupa waktu mulai dari tahun 2006 sampai tahun 2021 dengan cross section provinsi di Indonesia. Teknik sampling yang digunakan adalah sampel jenuh, sehingga keseluruhan populasi penelitian dijadikan sampel. Hasil regresi data panel model fixed effect menunjukan bahwa nilai koefisien regresi untuk X1 (Indeks gini) sebesar = 0.689405 memiliki arti nilai elastisitas indeks gini terhadap laju pertumbuhan ekonomi sebesar E = 0,689405. Untuk nilai koefisien regresi X2 (laju pertumbuhan penduduk) senilai = 0,424600. Uji F mengkonfirmasi bahwa secara simultan indeks gini dan laju pertumbuhan penduduk berpengaruh signifikan terhadap laju pertumbuhan ekonomi. Sedang hasil uji t secara parsial menunjukkan bawah indeks gini berpengaruh signifikan terhadap pertumbuhan ekonomi dan laju pertumbuhan penduduk berpengaruh signifikan terhadap laju pertumbuhan penduduk dengan nilai KD (Koefisien Determinasi) = 96, 54 %
PERAN PENGEMBANGAN SEKTOR KEUANGAN TERHADAP KETIMPANGAN PENDAPATAN DI INDONESIA TAHUN 2011-2019 Nur Asmaiyah; Ris Yuwono Yudo Nugroho
JABE (Journal of Applied Business and Economic) Vol 8, No 3 (2022): JABE (Journal of Applied Business and Economic)
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/jabe.v8i3.9594

Abstract

BPS melalui kertas kerjanya mempublikasi data rasio gini tahun 2017 yang paling tertinggi yaitu provinsi DI Yogyakarta sebesar 44 persen. Disusul oleh Provinsi Sulawesi Utara sebesar 41 persen. Penelitian bertujuan mengetahui dan menganalisis pengaruh pengembangan sektor keuangan terhadap ketimpangan pendapatan di Indonesia tahun 2011 sampai 2019. Studi menggunakan teori ketimpangan distribusi yaitu U-terbalik. Penelitian menggunakan pendekatan kuantitatif.  Metode penelitian menggunakan analisis data panel pada 33 provinsi. Model terbaik dari estimasi regresi data panel adalah fixed effect model. Hasil penelitian menunjukan bahwa kredit bank umum, dan kredit UMKM signifikan positif terhadap ketimpangan pendapatan, sedangkan PDRB, tingkat pengangguran terbuka serta angkatan kerja, signifikan negatif. Sedangkan variabel Indeks Demokrasi dalam penelitian, tidak memiliki pengaruh signifikan terhadap ketimpangan pendapatan di Indonesia
PENGARUH RETURN ON ASSET, TOTAL ASSETS TURNOVER, PRICE EARNING RATIO DAN DIVIDEN PER SHARE TERHADAP HARGA SAHAM (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2015-2019 Tamara Irna Sari; Isbandini Veterina
JABE (Journal of Applied Business and Economic) Vol 8, No 4 (2022): JABE (Journal of Applied Business and Economic)
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Return On Asset (ROA), Total Asset Turn Over (TATO), Price Earning Ratio (PER), dan Dividen Per Share (DPS) terhadap Harga Saham pada perusahaan sub sektor pertambangan di Bursa Efek Indonesia periode tahun 2015-2019 dan menggunakan sampel pada 17 perusahaan yang sesuai kriteria. Model analisis data serta pengujian hipotesis menggunakan statistic deskriptif, uji asumsi klasik, uji regresi linier berganda. Uji hipotesis menggunakan bantuan perangkat lunak Microsoft Excel 2016, dan Statistical Package for Social Sciences (SPSS) versi 23.0. Teknik pengambilan sampel menggunakan purposive sampling. Hasil penelitian membuktikan bahwa, secara parsial dan simultan, Return On Asset (ROA), Total Asset Turn Over (TATO), Price Earning Ratio (PER), dan Dividend Per Share (DPS) berpengaruh signifikan terhadap Harga Saham

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