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Contact Name
Mochammad Fahlevi
Contact Email
fahlevi@stie-kusumanegara.ac.id
Phone
+6281211598747
Journal Mail Official
-
Editorial Address
Jl. Raya Bogor KM.24, RT.3/RW.4, Cijantung, Pasar Rebo, Kota Jakarta Timur
Location
Kota adm. jakarta timur,
Dki jakarta
INDONESIA
Journal of Research in Business, Economics, and Education
Published by STIE Kusuma Negara
ISSN : 26866056     EISSN : 26866056     DOI : -
Core Subject : Economy,
JRBEE: Journal of Research in Business, Economics, and Education is aimed at being a medium for research results dissemination and scientific paper exchanges on the Indonesian economy and business among academics, practitioners, regulators, and public. JRBEE: Journal of Research in Business, Economics, and Education is issued 6 times annually. The Editor receives rigorous research manuscripts that have not been offered for publication elsewhere. In addition, analyses on new economics and business and notes or comments on articles published in the Journal are welcomed. Since its first issue published in 2019.
Articles 338 Documents
The Influence of English Translated Manga to Students’ English Reading Comprehension Wahyu Budi
Journal of Research in Business, Economics, and Education Vol. 2 No. 5 (2020): October
Publisher : Kusuma Negara Business School

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Abstract

The massive popularity of manga (Japanese comic) has led it to be translated into different languages, one of them is English. Despites the origins, English translated mangas are authentic English literature because they are written by a team of a bilingual Japanese-English translator and a native English-speaking translator-editor, who ensures that the text is natural and meaningful. This research aims to probe the influence of English translated manga to English reading comprehension among Indonesian High School students who frequently read English translated mangas. By using a questionnaire, 15 students were used as respondents. The research questions are related to their activity of reading mangas and their reading skills that they acquired from reading mangas. Statistically, the results showed H1 was rejected. Nevertheless, it showed that there are influences, yet the influences are so slight they did not meet the standard adequacy for signifying that a hypothesis is accepted.
Analysis of the Effect of Tax Sanctions and Tax Knowledge on Taxpayer Compliance Post-Tax Amnesty at the Medan Polonia Pratama Tax Office Ina Sally
Journal of Research in Business, Economics, and Education Vol. 2 No. 5 (2020): October
Publisher : Kusuma Negara Business School

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Abstract

This study aims to discuss the effect of tax sanctions and taxpayer knowledge on taxpayer compliance after tax amnesty. Tax sanctions raise awareness and compliance with legal provisions and obligations. This study aims to re-examine the factors that influence taxpayer compliance. The variables used are tax sanctions and taxpayer knowledge which is hypothesized to affect taxpayer compliance. This study uses multiple regression methods. The sample of this research is 200 people. The level of taxpayer compliance, which is included in the high category, can be reflected and shaped by indicators of compliance, implementation of sanctions, and understanding. The strength of tax sanctions does not have a significant effect on the level of taxpayer compliance.
Analysis of Factors Affecting Audit Quality at the North Sumatra Financial and Development Supervisory Agency Jhon Piter; Rini Indahwati; Enda Noviyanti Simorangkir
Journal of Research in Business, Economics, and Education Vol. 2 No. 5 (2020): October
Publisher : Kusuma Negara Business School

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Abstract

Researchers took the object of research at the North Sumatra Financial and Development Supervisory Agency (BPKP), the choice of objects was due to improving audit quality. The theories used in this research are theories about audit quality and its measurement. The population in this study were 150 auditors who worked at BPKP North Sumatra. The data collection method used was the survey method. The population used with the Slovin formula is 110 auditors and the sample size used is 30 auditors. The results of hypothesis testing in this study indicate that the variables of time budget pressure, auditor experience and understanding of information systems partially affect audit quality, while audit complexity and accountability variables have no effect on audit quality. Simultaneously, audit complexity, time budget pressure, auditor experience, accountability, and understanding of information systems affect audit quality. Based on the research results, audit complexity, time budget pressure, auditor experience, accountability and understanding of information systems have an effect on audit quality.
Effect of Current Ratio and Debt to Equity on Price to Book Value with Return on Equity as an Intervening Variable in the Consumer Goods Industry Sector in Companies Listed on the IDX in the Period 2016-2018 Yuliani; Yusuf Ronny Edward; Enda Novianty Simorangkir
Journal of Research in Business, Economics, and Education Vol. 2 No. 5 (2020): October
Publisher : Kusuma Negara Business School

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Abstract

This study aims to test and analyze the effect of Current Ratio (CR) and Debt to Equity (DER) on Price to Book Value (PBV) through the Return on Equity (ROE) of the Consumer Goods Industry Sector in companies listed on the IDX for the 2016-2018 period. The research method used in this research is quantitative research methods. The nature of the research used in this study is a causal relationship. The population in this study were 33 companies consisting of 3 years. The selection of research samples using purposive sampling technique, namely sampling with certain criteria so that the number of samples taken was 99 samples. Data analysis method used in this research is path analysis, determination coefficient, Direct Effect and Indirect Effect test. The results showed that Current Ratio (CR) and Debt to Equity (DER) to Price to Book Value (PBV) through Return on Equity (ROE). Current Ratio (CR) had no effect on Price to Book Value (PBV), Debt to Equity (DER) affects Price to Book Value (PBV), Current Ratio (CR) and Debt to Equity (DER) affect Return on Equity (ROE), Current Ratio (CR) has no effect on Price to Book Value (PBV) through Return on Equity (ROE) as an Intervening variable and Debt to Equity (DER) affects the Price to Book Value (PBV) through Return on Equity (ROE) as an Intervening variable.
The Effect of CAR, NPL, LDR, and BOPO On ROA in Banking Companies Listed in Indonesia Stock Exchange Period 2011 - 2016 Josua Stanley; Thomas Firdaus Hutahaean; Roma Uli Angriani Sinaga; Vita; Sonia
Journal of Research in Business, Economics, and Education Vol. 2 No. 5 (2020): October
Publisher : Kusuma Negara Business School

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Abstract

This test aims to determine how the influence of Capital Adequacy Ratio, Non Performing Loans, Loan to Deposit Ratio and Operating Expenses on Operational Income to Return On Assets. This type of research is quantitative research. The population of the banking sector is 23 companies, over a period of 6 years. The sample technique is purposive random sampling method. The results showed that partially the Capital Adequacy Ratio had a positive and insignificant effect on Return on Assets, Non Performing Loans and Operational Expenses on Operational Income had a negative and significant effect on Return on Assets, Loan to Deposit Ratio had a positive and insignificant effect on Return on Assets. The amount of variation in Return On Assets that can be explained by the independent variables used is 54.1% and 45.9% can be explained by other variables such as Cash Position, and others.
The Influence of the Board of Commissioners and Audit Committee on Financial Performance with the as A Moderating Variables Retno Wulandari
Journal of Research in Business, Economics, and Education Vol. 2 No. 5 (2020): October
Publisher : Kusuma Negara Business School

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Abstract

This study has a purpose, namely to test and analyze the existence of a board of commissioners and audit committee on Banking Financial Performance in 2016-2019 with firm size as a moderating variable. The sampling technique was purposive judgment sampling and obtained 28 companies as the research sample. The data analysis technique applied is multiple regression analysis, classical assumption test and path test. The results of the analysis explain that the Independent Board of Commissioners partially has a negative impact on financial performance, the audit committee affects financial performance, and for firm size partially affects financial performance negatively. Regarding the results of the path test, it is found that firm size strengthens the relationship of the board of commissioners to financial performance. Finally, weakens the relationship between audit committees on financial performance.
Development of Hard Skills, Soft Skills and Organizational Commitments as Intervening Variables Towards Professionalism Performance of Bumdes, Anculai Eco Tourism, Teluk Sebong District, Bintan District Nurhasanah; Suparjono
Journal of Research in Business, Economics, and Education Vol. 2 No. 5 (2020): October
Publisher : Kusuma Negara Business School

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Abstract

This study aims to determine the effect of partial, simultaneous and direct and indirect effects on the development of hard skills and soft skills on the professionalism of BUMDes Village in Ekang Anculai through organizational commitment as an intervening variable. This research is categorized as quantitative research because it uses a questionnaire as a research instrument which is the primary data in this study. The sample used in this study amounted to 30 respondents. The collected data was tested and analyzed using the IBM SPSS Statistics 25 program. Based on the results of this study note that hard skills partially significantly influence organizational commitment, soft skills partially significantly influence organizational commitment, hard skills and soft skills simultaneously influence organizational commitment, hard skills have a partial effect on performance professionalism, hard skills have an effect partially on the professionalism of performance, hard skills and soft skills simultaneously influence the performance professionalism, and the path analysis test explains that organizational commitment cannot be a variable mediating between hard skills on performance professionalism and organizational commitment cannot be a variable mediating between hard skills towards professionalism in performance.
The Effect of Managerial Ownership and Company Size on Firm value with Capital Structure as Moderating Variables in Manufacturing Companies Listed in Indonesia Stock Exchange 2016-2018 Asmaul Husna
Journal of Research in Business, Economics, and Education Vol. 2 No. 5 (2020): October
Publisher : Kusuma Negara Business School

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Abstract

This research aims to find out the effects of managerial ownership and companies sizes on the companies values using capital structure as the moderating variable. The population in this study is all manufacturing companies registered on Indonesian Stock Exchange (BEI) from 2016-2018. This research’s sample was conducted by purposive sampling, with 22 total samples obtained. The type of data used was a secondary data gained from www.idx.co.id. The data obtained was then analyzed using Multiple Linier Regression with 2.2 version of SPSS Program. The results revealed that 1). According to the result of the test using multiple regression and hypothesis test with partial test (t-test) demonstrated that managerial ownership variable has positive and significant effects on manufacturing companies values registered on BEI in 2016-2018. 2). Based on the test result using multiple regression and hypothesis test with partial test (t-test) showed that the companies sizes bring positive and significant impacts on manufacturing companies values registered on BEI in 2016-2018. 3). According to the test result using multiple regression and hypothesis test with partial test (t-test) described that capital structure variable gives negative and significant impacts on manufacturing companies values registered on BEI in 2016-2018. 4). According to the result of the test using moderating regression, it was emphasized that capital structure variable has the capability to moderate the relationship between managerial ownership on manufacturing companies values registered on BEI in 2016-2018. 5). Based on the result of the test using moderating regression, it was discovered that capital structure variable is able to moderate the relationship between a company’s sizes on manufacturing companies’ values registered on BEI in 2016-2018.
Effect of Job Competency, Job Experience and Work Environment on Job Achievement at PT. XYZ, Juanda Branch, Central Jakarta Viniyati Maftuchach; Fiona Sukma Salfadilla
Journal of Research in Business, Economics, and Education Vol. 2 No. 5 (2020): October
Publisher : Kusuma Negara Business School

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Abstract

The research aims to obtain empirical evidence regarding job competence, job experience, work environment and job achievement on PT. XYZ, Tbk. Juanda Branch Central Jakarta. Independent variables in this study are job competence, job experience and work environment. Whereas the dependent variables are job achievements. The population in this study was the entire employee of PT. XYZ, Tbk. Central Juanda-Jakarta Branch. Samples obtained by as many as 42 respondents, sampling techniques using nonprobability sampling that is saturated sampling. The analysis technique used in the study was Multiple Linear Regression analysis in data processing using Smart PLS 3.2.7. The results of the analysis in this study suggest that all hypotheses are acceptable. Job competence has a positive effect on job achievement, job experience has a positive effect on job achievement and work environment has a positive effect on job achievement. It means employee job achievement on PT. XYZ, Tbk. The Central Juanda-Jakarta branch is heavily influenced directly by job competence, job experience, and work environment.
The Effect of Islamic Work Ethic on the Quality of Employee Performance at PT. Karya Putra Surya Gemilang Abdul Rohman; Andri Gunawan; Ismail Haqqi
Journal of Research in Business, Economics, and Education Vol. 2 No. 5 (2020): October
Publisher : Kusuma Negara Business School

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Abstract

Human resources are one of the most strategic and important factors in organizing. Compared to other factors, human resources are the most valuable asset. A successful and effective organization is an organization with individuals in it who have good performance. An effective or successful organization will be supported by qualified human resources. Al-Qur'an and the Hadith recommends humans, especially Muslims, to spur themselves to work hard and try as much as possible, in the sense that a Muslim must have a high work ethic so that he can achieve success and succeed in pursuing his world life in addition to his afterlife. This study uses quantitative data analysis, meaning that all data is manifested in numbers and the analysis is based on statistical analysis. Data tabulation for each variable was carried out on the scores obtained using the help of the SPSS for Windows version 19.0. From the results of research and discussion based on analyzes and tests carried out on the effect of Islamic work ethic on the quality of employee performance at PT Karya Putra Surya Gemilang. This research can be used as input for the company at PT Karya Putra Surya Gemilang in improving the quality of employee performance, through the application of the concept of an Islamic work ethic where work is a translation of aqidah, work is based on knowledge and work by imitating the characteristics of Rasulullah SAW and following the instructions. His instructions, so as to increase the spirit of employee performance which can be used as an effort to achieve company goals which can be a company that is successful in its field, benefits others, and can also empower human resources who are professional, religious and have noble morals