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CHRISTIAN PANGARIBUAN
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The Journal of Business and Entrepreneurship (JoB&E) Faculty of Business, Sampoerna University, L’Avenue Office, North Tower, Jalan Raya Pasar Minggu, Kav.16, Pancoran, Jakarta 12780, Indonesia
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INDONESIA
Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship)
Published by Universitas Sampoerna
ISSN : 23024119     EISSN : 26856255     DOI : -
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Social Sciences
The Journal of Business and Entrepreneurship (JoB&E) is the official journal of the Faculty of Business, Sampoerna University, with a frequency of publishing two times per year, in May and November. JoB&E is a double blind peer-reviewed journal devoted to the publication of original papers. We invite authors to submit articles in the fields of, but not limited to, accounting, anthropology, digital marketing, economics, education management, finance, innovation, management studies, media and communication studies, political sciences and public policy, sociology, technology management, tourism.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 93 Documents
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PENGARUH PAJAK PENGHASILAN, PROFITABILITAS, DAN LEVERAGA TERHADAP PERATAAN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SEKTOR CONSUMER NON-CYCLICALS TAHUN 2020-2022 Aurelia Delafeva, Christabela; Riswandari, Ernie; Nelson, Catheryn
Journal of Business And Entrepreneurship Vol. 12 No. 1 (2024): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2024 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/stsvfs91

Abstract

Penelitian ini memiliki tujuan untuk meneliti pengaruh variabel pajak penghasilan, profitabilitas, dan leverage terhadap perataan laba pada perusahaan sektor Non-Cyclicals yang terdaftar di Bursa Efek Indonesia pada tahun 2020-2022. Terdapat 41 sampel perusahaan yang diperoleh dengan metode purposive sampling. Penelitian ini menggunakan metode analisis data dengan analisis regresi logistik menggunakan software SPSS versi 26. Data yang digunakan adalah data sekunder yang diambil dari laporan keuangan dan laporan tahunan perusahaan. Hasil penelitian ini menunjukkan bahwa variabel pajak penghasilan tidak berpengaruh signifikan terhadap perataan laba, dan variabel profitabilitas berpengaruh positif signifikan terhadap perataan laba, dan leverage berpengaruh negatif signifikan terhadap perataan laba.
PENGARUH UKURAN DEWAN KOMISARIS, SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY Renata, Gladhistani; Devica Pratiwi
Journal of Business And Entrepreneurship Vol. 11 No. 2 (2023): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (November 2023 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/gt9mpz05

Abstract

Tujuan penelitian ini adalah untuk meneliti pengaruh Ukuran Dewan Komisaris, Sales Growth dan Ukuran perusahaan terhadap Corporate Social Responsibility sektor barang baku yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020-2022. Populasi yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar sektor barang baku pada Bursa Efek Indonesia tahun 2020-2022. Sampel dipilih dengan teknik purposive sampling dan diperoleh 85 perusahaan dari total 105 perusahaan. Metode analisis data yang digunakan adalah metode kuantitatif dengan menggunakan analisis regresi linear berganda dan menggunakan software SPSS 26. Ukuran Dewan Komisaris dan Ukuran Perusahaan memiliki pengaruh terhadap CSR. Sedangkan sales growth tidak berpengaruh terhadap CSR. Ukuran dewan komisaris, sales growth dan ukuran perusahaan memiliki pengaruh sebesar 40,8% terhadap CSR, sedangkan 59,2% dipengaruhi oleh faktor lain diluar penelitian ini. 
PENGARUH PROFITABILITAS, MEKANISME GOOD CORPORATE GOVERNANCE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022 Yopeace, Yunita; Pratiwi, Devica; Ramli, Yosua
Journal of Business And Entrepreneurship Vol. 12 No. 1 (2024): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2024 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/e6az7f16

Abstract

This study to examine the effect of profitability, mechanism good corporate governance (managerial ownership, independent commissioner, and audit committee), and firm size on firm value in banking companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. This study uses secondary data. The analytical method used is quantitative method with purposive sampling technique and obtained 15 sample companies registered in the 2018-2022 period. The analysis in this study used SPSS 26 software. The results of this study are profitability, managerial ownership and independent commissioners has a positive and significant effect on firm. 
Mewaspadai Praktik Greenwashing Dalam Implementasi ESG Olivia, Theresia; Breliastiti , Ririn; Jeninfer; Hanjaya, Anthony Evan
Journal of Business And Entrepreneurship Vol. 12 No. 2 (2024): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (November 2024 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/5eejxq04

Abstract

Keberlanjutan (sustainability) telah menjadi isu penting dalam dunia bisnis, mendorong perusahaan untuk mengadopsi praktik ramah lingkungan. Di Indonesia, meskipun kesadaran mengenai keberlanjutan masih berkembang, tren ini menunjukkan peningkatan yang signifikan. Seiring dengan itu, fenomena greenwashing muncul sebagai upaya perusahaan untuk menyesatkan konsumen tentang klaim ramah lingkungan yang tidak didukung oleh tindakan nyata. Praktik ini tidak hanya merusak kepercayaan konsumen, tetapi juga berdampak pada reputasi perusahaan dalam jangka panjang. Penelitian ini bertujuan untuk mengkaji fenomena greenwashing di Indonesia, menjelaskan faktor-faktor penyebabnya, serta dampaknya terhadap kepercayaan konsumen dan kinerja keuangan perusahaan. Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan analisis konten dari data sekunder yang diperoleh melalui artikel berita dan jurnal. Hasil penelitian menunjukkan bahwa meskipun regulasi ESG (Environmental, Social, and Governance) telah diterapkan di Indonesia, praktik greenwashing masih marak terjadi, dengan perusahaan-perusahaan seperti Nestle, Shell, dan Adaro Energy sebagai contoh kasus. Greenwashing sering kali digunakan untuk meningkatkan citra perusahaan tanpa komitmen nyata terhadap keberlanjutan, yang berisiko merusak kepercayaan konsumen dan reputasi perusahaan. Oleh karena itu, peran media dan kesadaran publik sangat penting dalam mengawasi praktik-praktik misinformasi terkait keberlanjutan.
The Impact of BI 7-Day Reverse Repo Rate Announcements on the IDX80 Index During 2023 to 2024 Riska Amelia; Randy Kuswanto
Journal of Business And Entrepreneurship Vol. 13 No. 1 (2025): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2025 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/jobe.v13i1.517

Abstract

This study examined the impact of Bank Indonesia's 7-Day Reverse Repo Rate (BI-7DRR) change announcements on market reactions among companies listed in the IDX80 index during the 2023-2024 period. The research employs a total sampling method, encompassing all companies included in the IDX80 index throughout the study period. Secondary data were utilized, consisting of daily stock prices, trading volumes, and interest rate data obtained from the official websites of the Indonesia Stock Exchange (IDX) and Bank Indonesia (BI). Data collection was conducted through documentation methods, involving the downloading and recording of relevant data. Secondary data was collected and analyzed using SPSS 25 software through statistical methods. The data analysis process includes several stages: descriptive statistical analysis and wilcoxon signed ranks testing. The results indicate that abnormal returns show no statistically significant differences between pre- and post-announcement periods across all four events, trading volume activity presents a more nuanced pattern. Significant variations in trading volume emerge for the first and fourth events, suggesting heightened investor activity following these announcements. In contrast, the second and third events show no observable change in trading volume, indicating potentially different market perceptions or contextual factors influencing these particular announcements.
Analisis Penerapan PSAK 224 pada Grup LIPPO yang Terdaftar di Bursa Efek Indonesia Idawati, Wiwi; Verdianto, Keevin Keane; Sihotang, Celine D. A. P.; Liem, Cherry
Journal of Business And Entrepreneurship Vol. 13 No. 1 (2025): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2025 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/qs4ysk57

Abstract

A lot of companies in Indonesia have ownership structures controlled by families or groups, increasing the potential for transactions with related parties. This can potentially lead to the risk of conflicts of interest and manipulation of financial data. To address these risks, the Financial Accounting Standards Board of the Indonesian Institute of Accountants (DSAK IAI) established Statement of Financial Accounting Standards (PSAK) Number 224 concerning Related Party Disclosures. This study was conducted to identify the compliance of the disclosure of key management compensation and transactions with related parties during the 2019-2023 period with PSAK 224. The subjects of this research are Lippo Group companies listed. This research uses a qualitative descriptive method, by analyzing the data contained in the annual report. The results showed that in the 2019-2023 period, the disclosure of key management compensation by Lippo Group companies still did not cover all components completely, except for short-term employee benefits. Meanwhile, the disclosure of transactions with related parties could not be declared complete in accordance with paragraph 18 of PSAK 224.
Analyzing Gen Z’s Intention to Use Digital Banking: The RolePerceived Usefulness, Attitude, and Perceived Behavioral Control Rahmadini, Lailly
Journal of Business And Entrepreneurship Vol. 13 No. 1 (2025): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2025 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/v6s5f998

Abstract

The purpose of this study is to analyze the factors that influence the behavior of Generation Z in the Jabodetabek region when using digital banking services. In this study, the three primary variables that evaluate perceived usefulness, attitude, and perceived behavioral control. Data collection was conducted through a convenience sampling method, with respondents selected from the Z generation in Jabodetabek. The data that was collected was subsequently analyzed using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method with the SmartPLS4 to evaluate the relationship between the variables. This study has shown that a higher likelihood of intention to use digital banking services is associated with an increase in perceived usefulness, attitude, and perceived behavioral control regarding digital services. The findings of this study offer the banking sector valuable insights for the development of more effective strategies to stimulate the adoption of digital banking among Generation Z, particularly in the Jabodetabek region.
Detecting Potential Fraudulent Financial Reporting Through Hexagon Fraud in Indonesia Insurance Companies Lestari, Dian; Rusmanah, Enok; Sasongko, Hendro
Journal of Business And Entrepreneurship Vol. 13 No. 1 (2025): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2025 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/gsrh1033

Abstract

The research aims to determine the influence of fraud hexagon elements on detecting fraudulent financial reporting. The fraud hexagon is a model for detecting fraud in financial reporting proposed by Vousinas in 2019. The model comprises six elements: pressure, opportunity, rationalization, capability, arrogance, and collusion. These elements are measured using financial stability and external pressure (pressure), nature of the industry and ineffective monitoring (opportunity), change in auditor (rationalization), change of director (capability), frequent number of Chief Executive Officer (CEO) pictures (arrogance), and political connection (collusion). The study used a sample of 85 observations from 17 insurance companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023 and investigated by using ordinary least squares regression. The results show that all elements of the fraud hexagon significantly influence fraudulent financial reporting, with collusion appearing to be the strongest influence. Therefore, it is recommended that the fraud hexagon elements be considered as fraud monitoring and prevention strategies.
Transformasi Praktik Akuntansi dan Laporan Berkelanjutan Melalui Asuransi Karbon Anjani, Angelica Dara Wahyu; Hanjaya, Anthony Evan; Gwendella, Richelly; Nelson, Catheryn Iona; Breliastiti, Ririn
Journal of Business And Entrepreneurship Vol. 13 No. 1 (2025): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2025 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/m2v6sw27

Abstract

The study presented in this paper examines how carbon accounting can be implemented as a part of a company sustainable strategy, bringing changes to accounting practices to address global challenges such as climate change. Carbon accounting is crucial for measuring and reporting the greenhouse gas (GHG) emissions emitted by either human or business activites. This reasearch uses a quantitative descriptive method with secondary data obtained from Sustainablity Reports in 2023 of companies listed on Indonesia Stock Exchange. Our findings show that companies apply various methods to calculate their GHG emissions. These methods include the Greenhouse Gas Protocol guidelines, the Global Reporting Initiative (GRI), and other international standards. They cover the measurement of Scope 1, 2, and 3 emissions as well as the deployment of low-carbon technologies in the transition to renewable energy. Our study also recommends that companies enhance the transparency and efficiency of their sustainability reporting by strengthening their carbon accounting frameworks.
Batik Indonesia MSMEs in the Digital Era: Innovating Tradition, Overcoming COVID-19 Steelyana Wiyarti, Evy
Journal of Business And Entrepreneurship Vol. 13 No. 1 (2025): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2025 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/jobe.v13i1.537

Abstract

The COVID-19 pandemic has profoundly impacted Batik’s Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, particularly in regions such as Sumenep, Yogyakarta, Lasem, Solo, and Pekalongan. This paper examines the common challenges faced by these enterprises, including a significant decline in sales due to tourism closures, supply chain disruptions leading to increased raw material costs, and financial instability characterized by liquidity crises and salary deferrals. In response, various regional strategic adaptations have emerged, with MSMEs leveraging digital platforms like WhatsApp and Instagram for sales, while others have piloted e-commerce initiatives despite facing technical skill gaps. Government interventions, including subsidies for digital infrastructure and facilitation of SNI certification, have aimed to bolster the resilience of these enterprises. The findings reveal that while the pandemic accelerated digital adoption, it also exposed systemic gaps such as inequitable access to online tools and skill deficits among MSMEs. The reliance on pre-existing community networks has proven crucial for resilience, particularly in Solo, where social capital has facilitated bulk orders and community support. Contrary to traditional economic theories emphasizing price elasticity, the survival of these enterprises has hinged more on non-monetary strategies, such as customer engagement through social media. In conclusion, while Batik MSMEs have demonstrated remarkable adaptability, structured support is essential for their continued recovery and growth. Recommendations include expanding digital infrastructure training, providing tailored financial aid, and integrating cultural preservation into national tourism recovery plans. Future research should explore the longitudinal impacts of digital transformation on cultural authenticity within the MSME sector, contributing to a more comprehensive understanding of the interplay between economic resilience and cultural heritage in the face of global challenges.

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