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INDONESIA
Jurnal Samudra Ekonomi dan Bisnis
Published by Universitas Samudra
ISSN : 20891989     EISSN : 26141523     DOI : -
Core Subject : Economy, Science,
FOCUS Jurnal Samudra Ekonomi dan Bisnis (JSEB) focused on economics, business and management studies and present developments through the publication of research articles, research report, and book reviews. Languages used in this journal are Indonesia and English. SCOPE Jurnal Samudra Ekonomi dan Bisnis (JSEB) specializes on economics, business, and management and is intended to communicate original research and current issues on the subject. This journal warmly welcomes contributions from scholar of related disciplines.
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Articles 298 Documents
Karakteristik Perusahaan dan Pengungkapan Keanekaragaman Hayati (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2017-2019) Dzikirullah, Afirmatif
Jurnal Samudra Ekonomi dan Bisnis Vol 14 No 3 (2023): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v14i3.7053

Abstract

The research was conducted with the aim of identifying the relationship between company characteristics and biodiversity disclosure in manufacturing, plantation and mining companies in Indonesia in the 2017-2019 period. The total number of samples used is 71 companies. Factors that characterize the company in this study include company size, company age, profitability, leverage, and operational scope. The research method used is a quantitative method. The findings from this study indicate that operational coverage has a positive influence on the level of biodiversity disclosure. Meanwhile, profitability and leverage have a negative effect on the level of disclosure. The results of this study can provide guidance for companies to pay more attention to aspects of biodiversity and establish mutually beneficial relationships in sustainability efforts.
Deconstruction of Agency Theory with “Bisa Rumangsa” Culture Lestari, Wiwik
Jurnal Samudra Ekonomi dan Bisnis Vol 14 No 3 (2023): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v14i3.7054

Abstract

The study aims to build a new discourse on agency theory with the application of a “bisa rumangsa” culture in the implementation of corporate governance in order to achieve good corporate governance. Good corporate governance in Indonesia is hampered due to conflict of interests between managers and owners. Each of these managers and owners must understand the limitations of their rights and obligations. Understanding these limits will be born if they apply the culture of “bisa rumangsa”. This research is qualitative research with a radical humanist paradigm. The result of the research is a new concept regarding the application of agency theory by using a “bisa rumangsa” culture.
Dampak Pertumbuhan Dana Pihak Ketiga, Pertumbuhan Kredit, Risiko Kredit dan Financial Technology terhadap Profitabilitas Bank Konvensional Masa Pandemi Covid-19 Manalu, Novita Yenni Boang; Moeljadi, Moeljadi; Widiastuti, Ni Putu Eka
Jurnal Samudra Ekonomi dan Bisnis Vol 14 No 3 (2023): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v14i3.7057

Abstract

This study was conducted with the aim of analyzing the impact of third party funds (DPK), credit growth and financial technology on the profitability of conventional banking during the Covid-19 pandemic. The population is conventional banking in Indonesia listed on the IDX in 2018-2021. Sample selection used purposive sampling technique. The secondary data source used taken from financial reports of samples for the 2018-2021 period and is analyzed using panel data regression technique. The findings indicated that DPK and credit growth have an insignificant effect on bank profitability, credit risk has a negative impact on bank profitability, while financial technology is proven to have a significant effect on bank profitability. The implication of the results is to provide an overview of the impact of DPK growth, credit growth, credit risk, and financial technology on the profitability of conventional banking during the Covid-19 outbreak.
The Impact of Community-Driven Development Program on Rural Households Economic Well-being: Evidence from Village Funds Sutisna, Alan; Qibthiyyah, Riatu Mariatul
Jurnal Samudra Ekonomi dan Bisnis Vol 14 No 3 (2023): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v14i3.7525

Abstract

Indonesia has implemented the concept of community-driven development in rural areas through village funds since 2015. Village funds are one of the instruments to minimize the impact of Covid-19 in rural areas. This research was conducted to provide an overview of the impact evaluation of village funds on the economic well-being of rural communities in each household quantile. This study uses data on the characteristics of 35,759 households obtained from merging results of the March & September 2020 Susenas data with the village fund data in each district/city area. Data were analyzed using smoothed instrumental variables quantile regression, which overcame endogeneity issues and produced robust estimates. The study results show that the village fund has a positive and significant impact on the economic well-being of rural households. Still, their impact is felt more by the upper middle class and households in the Sumatra region.
Pengaruh Aplikasi Siskeudes dan SPI terhadap Kualitas Laporan Keuangan Desa dengan Kompetensi SDM sebagai Variabel Pemoderasi Tunya, Maria Grasella; Riharjo, Ikhsan Budi; Ardini, Lilis
Jurnal Samudra Ekonomi dan Bisnis Vol 14 No 3 (2023): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v14i3.7631

Abstract

The research aims to examine the influence of the use of village financial system applications and internal control systems on the quality of village financial reports, with human resource competency as a moderating variable. This quantitative research uses a moderated regression data analysis method. The results show that the use of village financial system applications and internal control systems is proven to have a positive effect on the quality of village financial reports, while the human resource competency obtained does not moderate the influence of the use of village financial system applications on the quality of village financial reports or the influence of the internal control system on the quality of village financial reports. The recommendation given is that improving the quality of human resources using the system is a point that village officials need to pay attention to.
Analisis Gaya Kepemimpinan dalam Keterikatan Karyawan di PT. DMI: Studi Kasus Kualitatif Djaluputro, Supartopo; Andrias, Mone Stepanus
Jurnal Samudra Ekonomi dan Bisnis Vol 14 No 3 (2023): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v14i3.8230

Abstract

The research explores the impact of differences in the interpretation of leadership values on leadership styles and employee engagement within a department. The analysis was conducted based on interviews with eleven respondents. The research approach used is qualitative case studies. Research findings reveal different interpretations of leadership values can lead to negative leadership styles and decreased employee engagement. The research also highlights that proper implementation of leadership values can result in a positive leadership style and increased employee engagement. In addition, the study shows a strong link between the implementation of leadership values and employee engagement. Overall, the study emphasizes the importance of understanding and correctly interpreting leadership values in determining leadership styles and employee engagement.
Pengaruh Citra Merek dan Label terhadap Minat Beli (Studi Kasus Mie Gacoan di Kota Bandung) Rahmah, Diefta Agniyya; Hasbi, Imanuddin
Jurnal Samudra Ekonomi dan Bisnis Vol 14 No 3 (2023): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v14i3.8287

Abstract

Mie Gacoan is one of the spicy noodle restaurants spread across the city of Bandung. Bandung itself is a city known as a culinary paradise. With these conditions, competitors are currently emerging. Mie gacoan therefore needs to improve its marketing to attract purchase intention. The research aim is to analyze how brand image and labels influence increasing customer purchase intention in Mie Gacoan products. This quantitative descriptive research uses multiple linear regression methods to analyze data. Data was obtained through distribution to 110 respondents. Partial test results show that brand or label image has a significant partial influence on purchase intention. Apart from that, the results of simultaneous testing show that brand image and labels together have a significant effect on purchase intention. Thus, it is recommended that Mie Gacoan managers develop labels and brand images in an effort to increase purchase intention.
Analisis Determinan Struktur Modal pada Perusahaan Property dan Real Estate Sihombing, Febie Tania; Kristanti, Farida Titik
Jurnal Samudra Ekonomi dan Bisnis Vol 15 No 2 (2024): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v15i2.7226

Abstract

The aim of this research is to determine the influence of asset tangibility, liquidity, non-debt tax shield, business risk, growth and firm size on the capital structure of property and real estate sector companies listed on the Indonesia Stock Exchange in 2014-2021. A dynamic panel data regression model with the Generalized Method of Moment (GMM) estimator is applied in this research. The results show that determinants simultaneously influence capital structure. Asset tangibility, growth and firm size partially have a significant effect on capital structure, while liquidity, non-debt tax shield and business risk partially have no effect on capital structure. Therefore, the formation of an optimal capital structure is expected to take into account tangible assets, growth rate and company size in order to maximize company value.
Peran Kebijakan Dividen dalam Tata Kelola Perusahaan yang Dikontrol oleh Keluarga Tania, Ivon Natasia; Roida, Herlina Yoka; Martono, Cyrillius
Jurnal Samudra Ekonomi dan Bisnis Vol 15 No 2 (2024): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v15i2.7276

Abstract

The research aims to examine how family company governance influences dividend policy in the context of minority shareholder protection in 345 observations of family companies listed on the Indonesia Stock Exchange (BEI) during the 2016-2020 period. The results of this research using panel regression (random effects model) show that family ownership concentration has a non-linear relationship to dividend policy, while the level of family involvement through the board of directors and board of commissioners has a statistically negative effect on dividend policy. However, the existence of independent commissioners and lender supervision do not have a significant effect on dividend policy. Overall, this research supports agency theory that family involvement in the company can give rise to agency conflicts with minority shareholders through dividend distribution.
Penyusunan Tarif PNBP untuk Layanan Reuse dan Recycle Sumber Radioaktif Tertutup Limbah Radioaktif Tidak Terpakai di Unit Instalasi Pengolahan Limbah Nuklir BRIN Handayani, Widya; Karunia, R. Luki; Sutrisno, Edy
Jurnal Samudra Ekonomi dan Bisnis Vol 15 No 1 (2024): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v15i1.7597

Abstract

The financial report on the management of Non-Tax State Revenue (PNBP) for radioactive waste reuse and recycling services for Radioactive Substances has irregularities. The aim of this research is to analyze the conditions required in preparing rates and types of PNBP so that this service can be proposed as a service with fixed fees and a legal umbrella for better management and supervision of public services and PNBP. Based on the use of applied research methods with a qualitative approach, it was found that the basis for considering the preparation of tariffs for this service is transparency, fairness, responsive-ness, simplicity, timeliness and certainty. The result of the tariff calculation using the ABC method is Rp. 26,736,329,- obtained based on the real needs for each service delivery activity. The results of the volume effectiveness analysis were 5.6 and the service revenue performance was 378.76 percent, considered very effective and performing well.