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Business and Finance Journal
Published by Universitas Nahdlatul Ulama Surabaya
ISSN : 25274872     EISSN : 2477393X     DOI : https://doi.org/10.33086/bfj
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : -
Articles 221 Documents
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THE WORKING CAPITAL MANAGEMENT ON FINANCIALLY CONSTRAINED FIRM Ninditya Nareswari; Nuraini Desty Nurmasari
Jurnal Bisnis dan Keuangan Vol 6 No 2 (2021): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v6i2.1970

Abstract

Working capital management is a daily activity that will determine the availability of resources for the company. There are positive and negative effects in increasing the degree of working capital. There is an optimal degree as well. The degree of optimal working capital for each company is different, depends on financial conditions. This paper aims to examine the effect of non-linear working capital on firm performance and analyze the differences in the degree of optimal working capital between financially constrained and unconstrained firms. Data were obtained from OSIRIS with the observation period 2010-2019. Working capital is proxied by the net trade cycle. This study uses panel data regression models, i.e. fixed effect regression and random effect regression. The result of this study shows that working capital has a non-linear effect (U-shaped inverted) on firm performance when using ROA and ROE as a proxy for performance which means the company has an optimal degree of working capital. The result also shows that financially constrained firms grouped based on cash flow, interest coverage, and cost of external financing have lower optimal working capital which means that the benefits of working capital are more used by non-financially constrained firms.
Analisa Dampak Manajemen Rantai Nilai dalam Masa Pandemi Covid pada Kinerja Perusahaan (Studi pada Perusahaan Keluarga Sektor Manufaktur di Jawa Timur) Hendro Susanto; Metta Padmalia; Roos Kities Andadari
Jurnal Bisnis dan Keuangan Vol 6 No 2 (2021): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v6i2.2040

Abstract

Abstrak Aktivitas dalam rantai pasok memang tidak dapat dihindari dari risiko terjadinya gangguan dari berbagai faktor. Pandemi COVID-19 merupakan salah satu faktor yang mengganggu aktivitas rantai pasok dalam perusahaan, khususnya pada sektor manufaktur. Penelitian ini menganalisis pengaruh manajemen rantai pasok yang diwakili oleh Strategic Partnership, Long-term customer relationship, Information Sharing terhadap keunggulan bersaing dan pada akhirnya meningkatkan kinerja perusahaan. Penelitian ini mengunakan pendekatan kuantitatif untuk menguji hipotesis digunakan analisa SEM (Struktural Equation Modeling). Unit analisis yang digunakan adalah perusahaan keluarga sektor manufaktur di Jawa Timur. Sampel penelitian ini adalah pimpinan perusahaan kategori bisnis keluarga sektor manufaktur di Jawa Timur yang berjumlah 300 sampel. Dari hasil analisa data terlihat bahwa hipotesis pertama terbukti, kemitraan dengan suplier dan distributor terbukti telah mampu meningkatkan daya saing perusahaan pada masa pandemi. Hipotesis kedua, tidak terbukti yang menunjukan bahwa hubungan jangka panjang dengan konsumen tidak terbukti mempengaruhi daya saing perusahaan. Hipotesis ketiga terbukti, berbagi informasi mampu meningkatkan daya saing perusahaan selama masa pandemi. Hipotesis keempat tidak terbukti, menunjukkan bahwa ternyata daya saing perusahaan tidak berpengaruh terhadap kinerja perusahaan keluarga dalam masa pandemi.
THE EFFECT OF INNOVATION PRODUCT AND HALAL LABELIZATION ON BUYING REPURCHASE SPECIAL FOOD IN BLITAR CITY Liestya Padmawidjaja; Rama Septriduta Surya Negara; Christian Herdinata
Jurnal Bisnis dan Keuangan Vol 6 No 2 (2021): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v6i2.2126

Abstract

Increased growth of food and beverage businesses that grow above the Gross Domestic Product (GDP) in the Blitar City area from year to year. Making food and beverage business people must strive to maintain their competitive edge in order to maintain their business amid the many competitors that continue to emerge, especially in this study, namely the typical food product business of the City of Blitar Cang-Jo, Uceng Tho Siti, and Abon Lele Mekarsari. The purpose of this study was to determine and analyze the effect of product innovation and halal label on repurchase interest in Blitar City. The method used in this research is quantitative. The data analysis method used is multiple linear regression using SPSS software. with a research sample of 100 respondents obtained by the technique of calculating the number of indicators of all variables at times 10. Data collection was carried out using hypothesis testing and statistical tests. The results of this study are product innovation and halal labeling have a significant effect on repurchase special food in Blitar City.
THE CALCULATION OF VALUE AT RISK USING VARIANCE COVARIANCE IN LQ-45 COMPANIES Yoseva Maria Pujirahayu Sumaji
Jurnal Bisnis dan Keuangan Vol 6 No 2 (2021): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v6i2.2156

Abstract

The Government of Indonesia is trying to find some solutions to Indonesia's economic problems. One of the problems of Indonesia's economic growth is the lack of capital and correct calculation of capital risks, especially in stock investments can reduce the occurrence of various capital problems in accordance with the criteria required and obtained by 9 companies analyzed. The analytical method used in calculating market risk in stock investments in this study is variance covariance value at risk. This method is a risk measurement through the highest estimated losses over a period of time and assumed confidence levels. To prove the level of trust of the variance covariance value at risk method, analysis was conducted using back testing method. The results of this study show that the method of calculating variance covariance value at risk is the right and accurate method to calculate market risk from the company's stock.
The Effect of Technology Acceptance Model and Internet Usage Factory to Financial Literacy of Active User of Financial Technology Application Among Millennial Generation : English Livia Marsha Sarengat; Putu Anom Mahadwartha
Jurnal Bisnis dan Keuangan Vol 6 No 2 (2021): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v6i2.2164

Abstract

This experiment examined the effect of Technology Acceptance Model which generated as perceived usefulness and perceived ease of use, and internet usage factor to financial literacy of active user of financial technology application among milenial generation. This experiment is basic research with using quantitative analysis, data of this experiment from results of respondent’s answer in questionnaire and processed with SEM-PLS technique analysis. The result of this experiment will be used for next curriculum development in the future in connected field.
ANALYSIS OF SUSTAINABILITY REPORT DISCLOSURE, EXTERNAL ASSURANCE, ENVIRONMENTAL PERFORMANCE AND FINANCIAL ACCESS ON NON-FINANCIAL SECTOR COMPANIES Geodita Woro Bramanti; Ninditya Nareswari; Maydawati Fidellia Gunawan; Aang Kunaifi; Nugroho Priyo Negoro; Berto Mulia Wibawa
Jurnal Bisnis dan Keuangan Vol 6 No 2 (2021): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v6i2.2235

Abstract

Economic growth in Indonesia is growing rapidly, this further exacerbates the current environmental conditions which are characterized by high levels of pollution, greenhouse gas effects, global warming and the threat of ecosystem extinction. The emergence of various environmental problems that occur today are caused by various sectors, one of which is the industrial sector. As the largest contributor to GDP in Indonesia, the industrial sector which is an IDX listing company has an obligation to have a sustainability report where this report describes economic, social and environmental activities. This sustainability report can provide information symmetry that can be considered by third parties, both financial institutions and investors. This sustainability report must have external quality and assurance so that it is not just a disclosure but can be a reliable sustainability report. Therefore, this study has an aim to analyze the relationship between the sustainability reports quality, the external assurance quality, usage of external assurance, environmental performance and financial access. The sample population are non-financial sector companies listed on the Indonesia Stock Exchange and PROPER during the 2014-2019 period. The analytical method used is panel data regression analysis using STATA.The result of this study found a significant strongly relationship between environmental performance and the quality of sustainability report disclosures on the company's financial access. In contrast, there is an insignificant effect between the quality of external assurance sustainability report disclosure on the financial access of the main sector and manufacturing companies.
COMPARATIVE STUDY OF STOCK PRICE INDEX ON EUROPEAN STOCK EXCHANGES BEFORE AND AFTER BREXIT UK STOCK PRICE IN EUROPE Endah Tri Wahyuningtyas; Dina Anggraeni Susesti; Muis Murtadho
Jurnal Bisnis dan Keuangan Vol 6 No 2 (2021): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v6i2.2286

Abstract

This study was conducted to analyze the comparison of the impact of Britain to Exit (Brexit) on the UK Stock Price Index in the European region. The sampling countries in this study include four European countries, namely Denmark, France, Germany, and England. This research method uses quantitative research by comparing stock price index data before and after the UK's exit from the European Union. This research is an event study research that is analyzing the market reaction due to an event or the publication of an announcement. Results from this study were that the CSE index Denmark, France CAC index, the index HDAX Germany has a significant influence before and after Brexit Britain while Britain's FTSE index had no impact on the stock price index volatility before and after Brexit. This shows that the investment decisions of investors in Denmark, France, and Germany were greatly influenced by the Brexit announcement so that the stock price indexes in these three countries experienced significant movements. While the Brexit announcement does not affect the decisions of investors in the UK itself because this Brexit event does not contain strong information so that market participants do not react before and after the event.
Effect of Market Orientation and Innovation Toward Competitive Advantage In Business Street Food at Jl. Pahlawan Kusuma Bangsa Kediri City Afif Nur Rahmadi; B. Dewandaru
Jurnal Bisnis dan Keuangan Vol 6 No 2 (2021): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v6i2.2373

Abstract

This study aims to determine the effect of market orientation and innovation on competitive advantage partially and simultaneously. The population in this study are MSME entrepreneurs who sell food on Pahlawan Kusuma Bangsa Street, Kediri, with a sample size of about 100 respondents. Based on the results of data analysis and discussion conclusions can be drawnthat partially market orientation and innovation posited with the highest or dominant value is market orientation. While simultaneously market orientation and innovation together affect competitive advantage. This is very good, by increasing market orientation and innovation, the company's competitive advantage will also increase. Therefore, market orientation and innovation variables are always improved so that food entrepreneurs who are on the way of the Heroes of Kusuma Bangsa can survive and increase competitive advantage.
Pengaruh Pengungkapan Tanggung Jawab Sosial terhadap Manajemen Laba Eko Budi Santoso
Jurnal Bisnis dan Keuangan Vol 6 No 2 (2021): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v6i2.2421

Abstract

This study is based on the paradox where companies that are active in carrying out social responsibility turn out to be involved in financial scandals. The aim of this study is to examine the association of corporate social responsibility (CSR) disclosure with earnings management. This research was conducted at Indonesian go public companies which have issued CSR disclosures according to GRI-G4 for the period of 2013-2017. The result of the study shows that there is positive association of CSR disclosure with earnings management. The findings of this study suggest stakeholders should not take for granted that CSR disclosure of the company automatically reflects their ethical behavior in financial areas.
EVALUASI IMPLEMENTASI PERANGKAT LUNAK E-INVOICE PADA DIVISI FINANSIAL MENGGUNAKAN DELONE & MCLEAN IS SUCCESS MODEL (STUDI KASUS : PT XYZ) Amy Aisya; Debbie Amalina
Jurnal Bisnis dan Keuangan Vol 6 No 2 (2021): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v6i2.2422

Abstract

E-Invoice considered as one of the most implemented financial information systems these recent years. E-Invoice had grown from a system that brings convenience, into a part of the strategy to fulfill corporate expectation. However, it’s uncertain whether E-Invoice implementation indeed successfully brings proven benefits into the company business, especially in mandatory environment. Therefore, the aim of this study is to identify the indicators that affect the success of E-Invoice implementation in a particular state-owned company, based upon DeLone & McLean IS Success Model which adjusted to fit mandatory environment. In terms of evaluation, previous research regarding E-Invoice mostly discussed about the key factors that influence the adoption of E-Invoice. Therefore, most of the evaluation using DeLone & McLean IS Success Model did not consider the environment of the system. This research also examining whether the mandatory-environment-adjusted DeLone & McLean IS Success Model is valid for evaluating IS success. According to DeLone & McLean IS Success Model, there are six variables used as basic measurement, namely information quality, system quality, service quality, user satisfaction, intention to use, and net benefits. Following that, a set of structured questionnaire arranged and distributed to 34 users of an E-Invoice system provided by a state-owned enterprise headquartered in Rembang, Indonesia, which are vendors. The data then will be processed using Partial Least Square (PLS) method. The result showed that Information Quality and System Quality gave significant impact to User Satisfaction and User Satisfaction has the most impact towards Net Benefits.

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