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INDONESIA
JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE)
Published by Forum Kerjasama Pendidikan TInggi
ISSN : -     EISSN : 27164128     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
1. Human Resource Management, 2. Financial Management, 3. Marketing Management, 4. Strategic Management, 5. Organizational Behavior, 6. Operations Management, 7. Change Management, 8. Management of Sharia, 9. Knowledge Management 10.Entrepreneurship, 11.E-Business, 12.Business Management, 13.Capital Market, 14.Risk Management, 15.Syariah banking, 16.Economics of Sharia, and 17.Islamic Capital Market
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 19 Documents
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Search results for , issue "Vol 5 No 2 (2024): June 2024" : 19 Documents clear
Underground Economy (UGE) Terhadap Kehilangan Potensi Pajak di Indonesia Susilo, Yuvensius Sri; Kumowal, Fabritio Paulus; Herawan, Jonathan Ersten
Journal of Business and Economics Research (JBE) Vol 5 No 2 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v5i2.4815

Abstract

This study aims to determine the amount of loss of tax revenues experienced by Indonesia due to underground economic activities. Using secondary time series data from Q-1 2010 to Q-4 2022 with an analytical method that uses a monetary approach, namely the regression equation for the demand for currency with the Error Correction Models (ECM) model. In the classical assumption test conducted, the data in this study were normally distributed in the normality test, there was no multicollinearity, no heteroscedasticity, and no autocorrelation. The hypothesis of this study is that there is an allegation that the variables GDP, interest rates, financial innovation, bank developments, and tax burdens affect the demand for currency in society. The results of this study are that the GDP, interest rate, and tax burden variables have a significant effect on the demand for currency with an average assessment of the underground economy (UGE) activity variable reaching IDR 79,936 billion and the value of tax losses experienced by the state amounting to IDR 16,776 billion every year.
Efektivitas Strategi Penerapan Zakat Sebagai Pengurang Pajak Penghasilan Pada Lembaga Amil Zakat Jinan, Ulfatul; Makhtum, Ahmad
Journal of Business and Economics Research (JBE) Vol 5 No 2 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v5i2.4925

Abstract

The purpose of this research is to find out the strategies implemented by the Nurul Hayat Surabaya zakat institution in implementing the zakat policy as a deduction from income tax. The method used in this research is descriptive qualitative. The data used in this research is primary data and also secondary data. The use of primary data in this research was obtained from documentation, observation and also interviews. Meanwhile, the secondary data used in this research comes from literature studies such as books, journals and report documents that are available and in accordance with the title of this research. To achieve the predetermined targets, the Nurul Hayat Surabaya amil zakat institution uses a promotional strategy on social media, of course this attracts the interest of the public who see promotional content belonging to the Nurul Hayat amil zakat institution to pay their zakat at the Nurul Hayat amil zakat institution, hence the strategy This is quite effective because the scope or scope for being seen by the public is quite wide.
Analysis of the Implementation of Mudharabah and Musharakah Financing Based on Profit Sharing Nurhasanah, Siti; Qadariyah, Lailatul
Journal of Business and Economics Research (JBE) Vol 5 No 2 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v5i2.5008

Abstract

This study examines the practice of mudharabah and musharakah financing at BMT Makin Amin, an Islamic savings and loan and financing cooperative in Kamal District, Bangkalan. Mudharabah financing is a partnership between a fund provider and a business manager, while musharakah financing involves a partnership between two parties who both provide funds and manage the business. Both types of financing operate on the principle of profit sharing, where profits and losses are shared based on an agreed ratio. The objectives of this study are to Analyze how general journal transactions reflect the principle of profit sharing and its effect on financial performance, Assess the impact of profit-sharing-based financing on the development of UMKM and the economic welfare of the community, and Provide recommendations to improve transparency and accountability in Islamic financing. The methodology used is descriptive qualitative research, with data collection through observation, in-depth interviews with BMT management, and documentation. The data analyzed includes primary and secondary data. The results showed that KSPPS BMT Makin Amin successfully implemented mudharabah and musyarakah financing in accordance with sharia principles, which contributed significantly to operating income and showed fluctuations during the research period.
Hotel Customer Segmentation for Marketing Strategy Optimization Using CRAF Framework Singgalen, Yerik Afrianto
Journal of Business and Economics Research (JBE) Vol 5 No 2 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v5i2.5132

Abstract

This research explores the implementation of the Customer Reviews and Analysis Framework (CRAF) as a crucial tool for optimizing marketing strategies in the hospitality industry. By conducting thorough data analysis and sentiment evaluation, CRAF provides valuable insights into guest preferences and behaviors, facilitating the creation of highly targeted marketing campaigns. A comparative study of SVM algorithms with and without SMOTE demonstrated the significance of data balancing techniques, with accuracies of 85.19% and 93.86%, respectively. Additionally, integrating Oracle Apex for data visualization and decision support enhances strategic planning and operational efficiency. The findings highlight that the combined use of advanced data analytics and sophisticated digital tools leads to improved customer satisfaction, refined marketing strategies, and sustained competitive advantage, contributing to the overall growth and success of the hospitality sector.
Determinan Ketimpangan Wilayah di Indonesia Tahun 2012–2022: Pendekatan Analisis Panel Dinamis Syaifudin, Rizal; Alfarisi, Muhammad Salman; Fitrianingsih, Fitrianingsih; Putri, Gabriella Stephanie Regina; Jabbar, Muhamad Abdul; Malik, Adli; Zulfa, Farah Naili
Journal of Business and Economics Research (JBE) Vol 5 No 2 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v5i2.5143

Abstract

The primary purpose of countries, particularly emerging countries, is economic development. Equal economic development in each region of a country is both an aspiration and a problem. Unequal economic development, often known as regional inequality, is an issue in achieving social wellbeing. This research can be used to improve understanding of the factors that drive regional inequality in Indonesia, as well as to develop policy recommendations that the government can apply to minimize inequality in Indonesia. This study employs dynamic panel regression with a cross-section of 33 provinces in Indonesia and a time series of 2012-2022. The method utilized is the Generalized Method of Moment (GMM), which includes the First Different GMM (FD-GMM) and System GMM (SYS-GMM) model approaches, parameter significance tests, model specification tests, bias tests, and model selection. According to the findings of this study, an increase in domestic investment will increase regional inequality by 0.147 percent, reduce regional inequality by 0.775 percent, increase the Human Development Index (HDI) by 0.284 percent, increase agglomeration by 2.602 percent, and increase poverty by 0.146 percent. When all independent factors are held constant, regional inequality decreases by 18.104 percent. Furthermore, the results of this study reveal that all independent variables have a significant impact on regional inequality in Indonesia.
The Influence of Transformational Leadership Style on Job Satisfaction and Employee Performance Tamawiwy, Shani Reinaldi; Edastama, Primasatria
Journal of Business and Economics Research (JBE) Vol 5 No 2 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v5i2.5220

Abstract

With the changes that occur in the leadership style applied to an organization that impacts and affects the entire organization, such as changes in job satisfaction to employee performance. Where, these changes have a good or opposite effect on the organization, such as an increase or decrease in the performance of employees in the organization. The purpose of this study is to determine whether the Transformational Leadership Style of a leader applied to the organization will have an impact that affects Job Satisfaction and Employee Performance at the Sulawesi River Basin 1 government agency. This research was conducted on employees with status as Civil Servants at the Sulawesi River Basin 1 in Manado, North Sulawesi with a total of 149 employees. The Structural Equation Model-Partial Last Square (SEM-PLS) is a quantitative methodology used in this research that employs the causality association method. The study's findings indicate that, first, a transformational leadership style significantly and favorably affects job satisfaction with p-values below 0.05 (P = 0.000 <0.05. Second, employee performance is positively and significantly impacted by transformational leadership style with the p-values below 0.05 (P = 0.004 < 0.05). Lastly, there is a significant positive correlation between employee performance and job satisfaction is also accepted since the value of this relationship is below 0.05 (P = 0.000 < 0.05). Thus, it is envisaged that the organization's management will be able to use and enhance the transformational leadership style to an even greater degree and will also be able to pay closer attention to the performance and working conditions of workers.
Pengaruh Literasi Keuangan dan Tingkat Pendapatan Terhadap Perilaku Menabung Pada Guru Anggraini, Dwi Pertiwi
Journal of Business and Economics Research (JBE) Vol 5 No 2 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v5i2.5236

Abstract

Financial literacy and level of income have an important influence on a person's saving behavior. The purpose of this study was to determine the effect of financial literacy and income levels on teachers' interest in saving behavior. This research uses quantitative methods. The population in this study were all teachers at Batang Kuis State Junior High School with a sample of 20 teachers who were taken randomly. The data collection technique in this study was to use a questionnaire. And the data analysis technique used is by performing multiple linear regression analysis with SPSS V.22. The results of this study partially state that financial literacy has a positive and significant effect on saving behavior. It can be seen that the tcount value for the financial literacy variable is 1.034 < ttable = 1.729 and a significant value is 0.005 <0.05, then Ho is rejected and Ha is accepted. The same goes for income levels. The results of this study partially state that the level of income has a positive and significant effect on saving behavior. It can be seen that the tcount value for the income level variable is 0.240 < ttable = 1.729 and a significant value is 0.005 <0.05, then Ho is rejected and Ha is accepted. And the results of this study simultaneously state that financial literacy and income levels together have a positive and significant effect on saving behavior of teachers. It can be seen that the value of Fcount = 7.537 is greater than the value of Ftable = 3.55.
Analysis of Competency, Entrepreneurship Orientation, and Performance in Bandar Lampung Furniture Industry Arifin, Triyono; Dwiono, Sugeng; Rudihartati, Leny
Journal of Business and Economics Research (JBE) Vol 5 No 2 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v5i2.5250

Abstract

This research aims to evaluate the impact of entrepreneurial competencies and entrepreneurial orientation on the performance of the furniture industry in Bandar Lampung City, as well as to assess the mediating effect of entrepreneurial orientation in this relationship. Primary data were obtained through a cross-sectional survey with direct interviews using questionnaires targeted at furniture business owners. The research sample consisted of 235 furniture businesses, representing 10% of the population. Validity was tested using Confirmatory Factor Analysis (CFA) and reliability was measured with Cronbach's Alpha. The analysis method applied was hierarchical regression. The research findings indicate that (1) Model 1 is the best model for explaining the relationship between entrepreneurial competencies and entrepreneurial orientation with SME performance, (2) entrepreneurial competencies (initiative and entrepreneurship, planning and organizing, technology) and entrepreneurial orientation have a positive and significant influence on performance, and (3) entrepreneurial orientation mediates the relationship between entrepreneurial competencies and furniture business performance in Bandar Lampung.
The Relationship Between Price Discounts and Impulsive Purchase: The Mediating Role of Positive Emotions Aliwinoto, Christine; Hadianto, Bram; Tjiptodjojo, Kartika Imasari
Journal of Business and Economics Research (JBE) Vol 5 No 2 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v5i2.5252

Abstract

This study aims to test and analyze the effect of price discounts on impulse buying and positive emotions (PE), as well as the influence of PE on impulse buying. Besides, examining and analyzing the PE to mediate the relationship between price discounts and impulse buying becomes another intention. The population comes from Generation Z, born between 1995 and 2009, who purchased goods in the Yogya Department Store in Bandung City. Moreover, a purposive sampling method is utilized to sample them. Fortunately, this study can collect 207 people based on the survey. Therefore, this study uses a covariance-based structural equation model and Sobel test. After statistical testing is complete, this study demonstrates (1) no effect of price discounts on impulsive buying, (2) a positive influence of price discounts on PE, (3) a positive relationship between PE and impulsive purchase, and (4) the mediating effect of PE on the association between price discounts and impulse buying. Additionally, the R-square in the positive emotion and impulsive models is 0.801 and 0.148, respectively. As an implication, this study suggests that department stores apply price discounts on goods to elevate positive feelings with the help of salespersons providing excellent services, creating impulsive purchases after employees receive salaries.
Pengaruh Literasi Keuangan dan Financial Technology Terhadap Kinerja Keuangan UMKM Lubis, Era Fazira MD; Nurhayati, Nurhayati
Journal of Business and Economics Research (JBE) Vol 5 No 2 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v5i2.5259

Abstract

The purpose of this research is to see the effect of financial literacy and financial technology (fintech) on the financial performance of MSMEs in Tanah Enam Ratus Village, and to identify factors that influence the level of financial literacy and the use of financial technology (fintech) among MSMEs in Tanah Enam Ratus Village. This research was conducted on MSMEs in the culinary sector in Tanah Enam Ratus village. The type of data analysis method used in this research is a quantitative descriptive approach. The data analysis techniques used in this study include normality test, multicolinerity test, heteroscedasticity test, multiple linear regression test, and validity and reliability tests to test the questionnaire before being distributed to real respondents. Finally, hypothesis testing using the t test, simultaneous f test, and coefficient of determination (r2) test and this test is assisted by SPSS version 25. The results showed that partially financial literacy has a negative effect and significantly affects the financial performance of MSMEs in the Tanah Enam Ratus village, and partially financial technology (fintech) has a negative effect and significantly affects the financial performance of MSMEs in the Tanah Enam Ratus village. Finally, simultaneously financial literacy and financial technology (fintech) have a positive and significant effect on the financial performance of MSMEs in the Tanah Enam Ratus village.

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