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INDONESIA
Business and Finance Journal
ISSN : 25274872     EISSN : 2477393X     DOI : https://doi.org/10.33086/bfj
Core Subject : Economy,
Business and Finance Journal UNUSA (p-ISSN: 2527-4872; e-ISSN: 2477-493X) is a scientific peer-reviewed journal published by Faculty of Economics and Business, Universitas Nahdlatul Ulama Surabaya, Indonesia. Since Established in 2016, BFJ is intended Provide a medium for dissemination of original and quality research on various topic in business, finance and economics.
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Articles 221 Documents
Organizational Ethical Culture, Moral Reasoning: Pengaruhnya terhadap Ethical Decision Making dan whistleblowing intention Hidayatul Khusnah
Jurnal Bisnis dan Keuangan Vol 5 No 1 (2020): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v5i1.1495

Abstract

This study aims to investigate the factors that can encourage individuals to do whistleblowing. Factors that are predicted to affect whistleblowing intention are organizational Ethical Culture and Moral intensity and Ethical Decision Making. The sample in this study were 63 respondents. Total questionnaires distributed were 78 questionnaires, but as many as 65 questionnaires were returned, there were 2 questionnaires that were not filled out completely, so were excluded from testing. Data analysis techniques in this study used SEM-PLS. The results of this study found a positive effect of organizational ethical culture on whistleblowing intention. This shows that organizations that have a high ethical culture tend to have high whistleblowing intentions. The next finding is that moral intensity has a positive effect on ethical decission making and whistleblowing intention. This shows that individuals who have high moral intensity decisions that are made tend to be more ethical. The final finding in this research is ethical decision making which has a positive effect on whistleblowing intention. the higher the Ethical Decision Making, the higher the Whistleblowing Intention. When someone is able to make decisions ethically, it will go hand in hand with the whistleblowing intention
Analisis 7S McKinsey PT. Hasil Rotibua Abadi Untuk Perbaikan Organisasi Rydho Jalu Nuringtyas
Jurnal Bisnis dan Keuangan Vol 5 No 1 (2020): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v5i1.1497

Abstract

This study aims to identify and find solutions to delay construction work happening on the SCE project. The SCE project is a school building construction project. The background of this study is due to indications of delay with a difference of 25% between the schedule plan and the reality in the ground. The factors that cause the delay must be well identified so that a larger delay can be avoided and can provide solutions to these problems. From the results of Fishbone analysis and AHP, 11 factors were found to influence the delay in SCE project.
DAMPAK MEDIASI EARNINGS MANAGEMENT PADA PENGARUH TOURNAMENT INCENTIVES TERHADAP KEMUNGKINAN TERJADINYA FRAUD DALAM LAPORAN KEUANGAN Hidayatul Khusnah
Jurnal Bisnis dan Keuangan Vol 5 No 2 (2020): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v5i2.1758

Abstract

This study aims to investigate the effect of tournament incentives on earnings management and fraud, as well as the mediating impact of earnings management on the effect of tournament incentives on fraud. This research was conducted in manufacturing companies listed on the Indonesia Stock Exchange (IDX) which publish annual financial reports for six consecutive years, starting from 2014 to 2019. The data in this study were obtained from the official website of the Indonesia Stock Exchange (www. idx.co.id), the website of each company, www.ahamok.com. The data analysis technique in this study used SEM-PLS analysis using the WarpPLS 5.0 software. The results of this study indicate that tournament incentives have a positive effect on the possibility of fraud in financial reports and earnings management. This study also found a positive effect of earnings management on the possibility of fraud in financial statements. Finally, this study did not find a mediating effect of earnings management on the effect of tournament incentives on the possibility of fraud in the financial statements.
LUAS PENGUNGKAPAN TATA KELOLA PERUSAHAAN PADA BANK SYARIAH DI INDONESIA Rizki Amalia Elfita; Heni Agustina
Jurnal Bisnis dan Keuangan Vol 5 No 2 (2020): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v5i2.1778

Abstract

The purpose of this study is to empirically test the influence of the size of Islamic banks, Muslim board of director proportion, and sharia supervisory boards on the broad disclosure of corporate governance. The population in this research is a sharia banking company in Indonesia in 2015 to 2018 with a total of 44 company data. The sample was selected using a purposive sampling method. The data used in this study were analyzed using multiple linear regression analysis. Multiple linear regression analysis was carried out with the help of SPSS 25.0 software. The results of the study showed that there were 41 data samples of sharia bank companies in Indonesia that met the criteria of purposive sampling which assigned in this research. The results of this research prove that the size of Islamic banks, Muslim board of director proportion, and sharia supervisory boards were positively influenced the broad disclosure of corporate governance.
TRANSFORMATIONAL LEADERSHIP, KONDISI KERJA DAN BUDAYA ORGANISASI PENGARUHNYA TERHADAP KINERJA KARYAWAN Siti Mujanah; Siti Nurul Aini; Candraningrat
Jurnal Bisnis dan Keuangan Vol 5 No 2 (2020): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v5i2.1784

Abstract

Penelitian ini bertujuan untuk mengetahui hubungan antara kepemimpinan transformasional, kondisi kerja dan budaya organisasi terhadap kinerja karyawan. Responden dalam penelitian ini adalah karyawan di Central Asia Raya Surabaya sebagai sampel dalam penelitian berjumlah 62 orang. Penelitian ini menggunakan sumber data primer dengan metode pengumpulan data melalui survei dengan instrumen kuesioner, setelah data terkumpul, data dianalisis dengan menggunakan analisis Korelasi, Regresi, Uji F dan Uji-t dengan software SPSS. Hasil penelitian menunjukkan bahwa Kepemimpinan Transformasional, Kondisi Kerja dan Budaya organisasi secara parsial berpengaruh signifikan terhadap Kinerja Karyawan. Lebih lanjut, secara simultan Kepemimpinan Transformasional, Kondisi Kerja, dan Budaya Organisasi berpengaruh signifikan terhadap Kinerja Karyawan, dari ketiga variabel tersebut ternyata lingkungan kerja paling dominan berpengaruh terhadap Kinerja Karyawan.
Pengaruh Work Overload terhadap Nurse Performance dengan Burnout sebagai Variabel Intervening di Rumah Sakit X Surabaya Astria Primadhani Pamungkas; Ahmad Rizki Sridadi
Jurnal Bisnis dan Keuangan Vol 5 No 2 (2020): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v5i2.1788

Abstract

Job stress is a serious phenomenon that refers to workplace characteristics that threaten workers. Nursing has been identified as a job that has high stress level. Nursalam (2011) states that nurses who are given excessive workload can have an impact on burnout. Burnout occurs when people feel that the resources they value are threatened, they try to maintain those resources (Maslach and Leiter, 2016). Burnout can result in decreased nurse performance/Burnout can cause decreasing of nurse performance. The purpose of this study was to determine the effect of work overload on nurse performance directly nor indirectly. This study using quantitative approach and nonprobability sampling technique with saturated sampling of 40 low care inpatient service nurses in X Hospital Surabaya. Data analysis techniques using path analysis. The results showed that there was a significant negative effect between work overload and nurse performance directly nor indirectly.
PENGARUH KEMAMPUAN DAN PENGETAHUAN MANAGERIAL SERTA LINGKUNGAN EKSTERNAL TERHADAP INVESTASI TEKNOLOGI DI ERA 4.0 PADA UKM DI KOTA SURABAYA Ayouvi Poerna Wardhanie; Didiet Anindita Arnandy
Jurnal Bisnis dan Keuangan Vol 5 No 2 (2020): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v5i2.1790

Abstract

This research was conducted to examine the relationship between managerial skills, managerial knowledge and the external environment on technology investment in the era of the industrial revolution 4.0 in SMEs in the city of Surabaya. Sampling was carried out using survey techniques through questionnaires distributed to respondents. The population determined in this study were SMEs in the city of Surabaya. The number of samples taken was 36 SMEs in the city of Surabaya. Data analysis was performed using multiple regression tests through the Statistical Package for Social Sciences (SPSS) software. The results of this study indicate that managerial ability and the external environment partially do not have a significant positive effect on technology investment, while managerial knowledge has a significant positive effect on technology investment. However, simultaneously managerial ability, managerial knowledge and the external environment have a significant positive effect on technology investmen t.
Pengaruh Supportive Leardership Terhadap Job Performance dengan Job Satisfaction Sebagai Variabel Intervening Pada Karyawan Hotel X Sidoarjo Miko Arko
Jurnal Bisnis dan Keuangan Vol 5 No 2 (2020): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v5i2.1791

Abstract

The purpose of this study is to prove the influence of supportive leadership and performance through job satisfaction as a mediator. The method used in this study is quantitative with data collection techniques through the distribution of questionnaires in the study sample, as many as 74 employees of Hotel X Sidoarjo. The data analysis technique used is SPSS and Sobel test to determine the mediating effect. This study found that: (1) leadership supported positive and significant effect on job satisfaction with a beta coefficient of 0,618 (0.000 <0.05); (2) job satisfaction has a positive and significant effect on performance with a beta coefficient of 0,348 (0.000 <0.05); and (3) job satisfaction succeeded in mediating the effect of support on work performance with the sobel test results of 2.730 (0.006 <0.05).
Pengaruh Corporate Governance terhadap Kinerja Pasar Emiten yang terdaftar di Indeks Saham Syariah Indonesia Rizkary Roslianti
Jurnal Bisnis dan Keuangan Vol 5 No 2 (2020): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v5i2.1792

Abstract

Corporate governance is one of the important aspects for the company. The application of proper corporate governance will affect the company’s value and amrket performance. This study aims to analyze the effect of corporate governance that represented by institutional ownership, independent commissioner and managerial ownership toward market performance that represented by Tobin’s Q. This study used a quantitative approach using secondary data (annual finance report)companies listed on Indeks Saham Syariah Indonesia years 2016- 2018. This study used a significance level of 5%. Based on the regression analysis results, it indicates that institutional ownership and managerial ownership do not have significant effect on Tobin’s Q. On the other hand, indpendent commissioner has significant effect to the Tobin’s Q. Simultaneously, institutional ownership, independent commissioner and managerial ownership have significant effect to Tobin’s Q.
NIAT PELANGGAN UNTUK MENGGUNAKAN KEMBALI JASA UMRAH ARWINDA TOUR & TRAVEL Winda Trisnandawati
Jurnal Bisnis dan Keuangan Vol 5 No 2 (2020): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v5i2.1793

Abstract

The porpose of this research is to know how deep customers aim to have Arwinda Tour and Travel as their umrah Travel. This goals of research is to know the quality of Arwinda service around cust’s satisfaction, their trust, and to know how deep they want to use this agent back in their travel. Quantitative is the research metode that author used to know relation between variabels, these are exogenous variabel is quality of service and endogen variabel is satisfaction, trust, and their aim to use this travel agent again. Samples that used was about 150 jamaahs, minimum once a year that have Arwinda Tour and Travel. Analysize technical that author used was Partial Least Square (PLS). The result is it positive influence significally as : Service quality has a positive influence of customers satisfaction, service quality has a positive influence of trust, Cust satisfaction has a influence of a cust’s will to use this travel agent again trust has a positive influence of a cust’s will to use this travel agent again