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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 27 Documents
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Search results for , issue "Vol 6 No 3 (2025): October 2025" : 27 Documents clear
Measuring Market Trust: The Impact of Audit Timeliness and Auditor Reputation on Investor Reaction Valenstya, Devita; Ricky, Ricky
Journal of Business and Economics Research (JBE) Vol 6 No 3 (2025): October 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i3.8347

Abstract

This study aims to examine the effect of audit delay, auditor reputation, and market value on investor reaction in companies listed in the Kompas 100 index. The research sample consists of 96 observations obtained through purposive sampling during the period 2022 to 2024. Data were analyzed using panel regression to assess the influence of each independent variable on investor reaction. The findings reveal that audit delay has no significant effect on investor reaction, with an effect value of 0.01 and a significance level of 0.993. Similarly, market value does not affect investor reaction, with an effect value of 0.67 and a significance level of 0.505. In this study, market value refers to market capitalization, and the lack of significant effect can be explained by the fact that the companies included in the Kompas 100 index tend to have relatively stable capitalization, making it less of a key factor in short-term investment decision-making. In contrast, auditor reputation has a positive and significant effect on investor reaction, with an effect value of 2.71 and a significance level of 0.008, indicating that auditor quality is an important consideration for investors in making investment decisions. These results emphasize the crucial role of reputable auditors in maintaining market confidence and providing positive signals regarding corporate performance and transparency.
Pengaruh Profitabilitas, Leverage, dan Good Corporate Governance terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Pemoderasi Sanusi, Anwar; Alteza, Muniya; Hidayah, Nuri Lesmono
Journal of Business and Economics Research (JBE) Vol 6 No 3 (2025): October 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i3.6393

Abstract

This research examines the determinants of firm value: profitability, leverage, and corporate governance. In addition, the research examines dividend policy as a moderating factor in the determinants of firm value. The research was conducted on food and beverage companies listed on the Indonesia Stock Exchange during 2018-2022. The approach used is quantitative with an associative causality method. Sample collection was done using a purposive sampling method, resulting in 19 companies. The data obtained is unbalanced panel data with a total of 91 observations. Data analysis uses moderated regression analysis techniques. The research results prove that partially profitability, leverage, and corporate governance each have a positive and significant influence on firm value. Dividend policy moderates the influence of profitability, leverage, and corporate governance on firm value. Simultaneous testing shows that there is a goodness of fit of the model to explain the firm value.
An Expanded Analysis of TRI Theory in Explaining the Adoption of the SRIKANDI Application Ariyanto, Hepy Hefri; Aprianti, Khairani; Putra, Edy Yulianto
Journal of Business and Economics Research (JBE) Vol 6 No 3 (2025): October 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i3.8123

Abstract

This study aims to analyze the factors that affect the readiness and willingness of state civil servants to adopt the SRIKANDI Application, which is a digital system in managing archives and correspondence. The researcher used the expanded Technology Readiness Index (TRI) theory to look at the factors that encourage or hinder application users, then analyzed using statistical methods. Using quantitative methods and the Partial Least Squares-Structural Equation Modeling (PLS-SEM) technique on survey data of 422 State Civil Apparatus in the Riau Islands Provincial Government. The results of the study show that the driving factors of the technology readiness index have a significant effect on behavioral intentions, organizational commitment has a significant effect on behavioral intentions, and then behavioral intentions have a significant effect on user behavior. Meanwhile, the technological readiness index barrier does not have a significant effect on behavioral intentions, and the conditions that facilitate it do not have a significant effect on behavioral intentions. This study found that there are several factors that can affect employees in using the SRIKANDI Application. Driving factors such as confidence to use technology and the desire to try new things. Conversely, inhibiting factors such as discomfort and insecurity also have a major effect on the intention to use it. In addition, the organization's commitment to provide adequate training and facilities for technology also has a big influence on the intentions and behavior of employees in using the SRIKANDI Application.
Tertiary Education, Investment, and Labor Force Participation as Determinants of Indonesia’s Economic Growth: Evidence from ARDL Analysis, 1990–2023 Anisa, Aan; Kenedi, Kenedi; Agustini, Anti Wulan
Journal of Business and Economics Research (JBE) Vol 6 No 3 (2025): October 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i3.8217

Abstract

The relationship between higher education and economic growth has been widely discussed, yet evidence from emerging economies such as Indonesia remains inconclusive, particularly when considering the interplay of education, investment, and labor market dynamics. This study seeks to address this gap by analyzing Indonesia’s economic performance from 1990 to 2023 using annual time-series data sourced from the World Bank. Employing the Autoregressive Distributed Lag (ARDL) approach, the analysis reveals that tertiary education enrollment exerts a significant positive contribution to economic expansion (coefficient = 0.0118, p < 0.01), while investment demonstrates a robust growth-enhancing effect (coefficient = 0.3859, p < 0.01). By contrast, labor force participation shows a negative association (coefficient = –0.0164, p < 0.05), reflecting structural inefficiencies in the labor market. In the short horizon, investment delivers immediate and significant benefits (coefficient = 0.4016, p < 0.01), whereas changes in labor force participation appear statistically negligible. The error correction term (–0.4622, p < 0.01) further indicates a moderate pace of adjustment, with nearly 46% of disequilibria resolved annually. These results highlight the need for policies that strengthen higher education quality, sustain a favorable investment climate, and reform labor markets, thereby ensuring that Indonesia moves toward inclusive and sustainable development.
Moralitas Aparatur Sebagai Moderator dalam Upaya Pencegahan Kecurangan Dana Desa Nawangsari, Nonny Laurencia; Susilowati, Endah
Journal of Business and Economics Research (JBE) Vol 6 No 3 (2025): October 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i3.8236

Abstract

This research aims to examine the influence of internal control systems, apparatus competence, whistleblowing, and good governance on the prevention of village fund fraud, while also assessing the moderating effect of apparatus morality. The study was conducted in Mojowarno District, Jombang Regency, using a quantitative approach. Data were collected from 70 respondents through questionnaires and analyzed using multiple linear regression along with Moderated Regression Analysis (MRA), a statistical method applied to test whether a variable can enhances or reduces the relationship between other variables. The results of the multiple regression analysis indicate that the internal control system has a positive and significant effect on fraud prevention, whereas apparatus competence, whistleblowing, and good governance show no significant impact. The MRA results further reveal that apparatus morality fortify the influence of good governance on fraud prevention but diminishes the relationship between apparatus competence and fraud prevention. Additionally, apparatus morality does not moderate the relationships between whistleblowing or internal control systems and fraud prevention. These findings underscore the vital role of apparatus morality in enhancing governance effectiveness and human resource capacity to prevent fraudulent practices. The study is limited by its narrow geographic scope and exclusive reliance on a quantitative approach. Future research is encouraged to broaden the regional coverage and integrate qualitative methods to gain deeper insights.
Pengaruh Harga Emas, Suku Bunga dan Nilai Tukar Rupiah Terhadap Indeks Harga Saham Gabungan di Indonesia Budiman, Dedi; Munir Hidayat, Asep; Tejaarief, Billy; Kenedi, Kenedi; Wulan Agustini, Anti
Journal of Business and Economics Research (JBE) Vol 6 No 3 (2025): October 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i3.8261

Abstract

The main problem in the Indonesian capital market is the high volatility of the Jakarta Composite Index (JCI), which is often influenced by both external and internal factors, making it difficult for investors to make investment decisions. This uncertainty raises questions about the extent to which macroeconomic variables, particularly gold prices, interest rates, and the rupiah exchange rate, affect the movement of the JCI. The Jakarta Composite Index (JCI) is the primary indicator reflecting the performance of the Indonesian stock market. Its movement is heavily influenced by various macroeconomic variables, including gold prices, interest rates, and the rupiah exchange rate. Gold serves as a safe-haven asset favored during periods of market instability, while interest rates and exchange rates reflect monetary conditions and domestic purchasing power. This study aims to analyze the effect of gold prices, interest rates, and the rupiah exchange rate on the Jakarta Composite Index (JCI) in Indonesia. The method used is a quantitative approach with quarterly time series data from 2014 to 2024. The analysis was conducted using the Autoregressive Distributed Lag (ARDL) model with the assistance of EViews 12 software. The estimation results of the ARDL model show that in the short run, gold prices, interest rates, and the rupiah exchange rate do not have a significant effect on the JCI, as the t-statistic values of each variable are smaller than the t-table at a 5% significance level. However, in the long run, gold prices and the rupiah exchange rate have a significant effect on the JCI with t-statistic values of 2.984417 and 2.634944, respectively, which exceed the t-table. This indicates that movements in gold prices as a safe-haven asset and fluctuations in the exchange rate contribute to JCI dynamics in the long run. Conversely, interest rates show no significant effect in either the short run or the long run. These findings emphasize the importance of considering certain macroeconomic variables in the long run as a basis for investment decision-making in the Indonesian capital market. Therefore, stable and predictable macroeconomic policies are essential to create a healthy investment climate in Indonesia.
Pengaruh Kemiskinan, Pengangguran dan Inflasi Terhadap Pertumbuhan Ekonomi di Indonesia Darsono, Darsono; Munir Hidayat, Asep; Tejaarief, Billy; Kenedi, Kenedi; Wulan Agustini, Anti
Journal of Business and Economics Research (JBE) Vol 6 No 3 (2025): October 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i3.8262

Abstract

One of the main problems of Indonesia’s economy is the relatively low economic growth, which is often hampered by high levels of poverty, unemployment, and inflation. These conditions pose challenges in maintaining stability while promoting sustainable development. Economic growth is an important indicator in assessing the performance of a country’s development, which is influenced by various macroeconomic factors. This study aims to analyze the effect of poverty, unemployment, and inflation on Indonesia’s economic growth, both in the short run and long run. In addition, this research also identifies the adjustment mechanism through the error correction approach and analyzes the causal relationship among variables. The method used is secondary data analysis with a quantitative correlational approach. The model applied is the Autoregressive Distributed Lag (ARDL) based on time series data for the period 2014–2024, processed using EViews 12. The results show that in the long run, inflation has a negative and significant effect on economic growth, with a coefficient value of –0.421 and t-statistic 3.12 > t-table 2.06 at a 5% significance level. Unemployment also has a negative but insignificant effect with a coefficient of –0.178 (t-statistic 1.44 < t-table), while poverty shows no significant effect with a coefficient of –0.095 (t-statistic 1.12 < t-table). In the short run, no significant effect of the three variables on economic growth is found. The error correction term (ECT) value of –0.639 is significant at the 5% level, indicating an adjustment process toward long-run equilibrium. The Granger causality analysis also indicates a bidirectional relationship between inflation and economic growth. These findings emphasize that inflation is a key variable that must be controlled to maintain economic stability and foster long-term growth. Meanwhile, poverty alleviation and unemployment reduction policies need to be strengthened in order to have a more tangible impact on achieving sustainable economic growth.
Driving Gen Z’s Buying Decisions: Testing Affiliate Marketing Effects Through the S–O–R Framework Rihidima, Lidya Veronica Christy; Kusbianto, Nugraha
Journal of Business and Economics Research (JBE) Vol 6 No 3 (2025): October 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i3.8353

Abstract

This research aims to examine the impact of affiliate marketing on the purchasing intentions of Generation Z in Indonesia using the Stimulus-Organism-Response (SOR) theoretical framework. This study also aims to fill the gap in previous literature by focusing on Generation Z as a group of digital native consumers and their online shopping behavior through affiliate marketing channels. This study uses an explanatory quantitative research design to examine the relationship between variables related to affiliate marketing and purchase intention among Generation Z. Data was collected through an online questionnaire distributed via social media such as Instagram and TikTok, targeting Generation Z in Indonesia who frequently make online purchases and are influenced by affiliate marketing. The sampling technique used was purposive sampling. The sample size in 190 respondents. The results of the study indicate that the information quality and virtual interactivity significantly influence Gen Z's trust (IQ -> TR = 0.199, VI-> TR = 0.238) and information quality significantly influence satisfaction (IQ->SA = 0.236), which in turn positively impact purchase intention. Virtual interactivity are the strongest factor in building trust (0.238), while satisfaction (0.396) is the most influential mediator in the relationship between affiliate marketing and purchase intention. The study also found that female respondents and Gen Z aged 20–22 (63 respondents, 33.2%) are more easily influenced by affiliate marketing in their online purchase intention.
Pengaruh Leverage, Kepemilikan Institusional, dan Intensitas Modal Terhadap Konservatisme Akuntansi A. O, Irna Urba; Tanto, Tanto
Journal of Business and Economics Research (JBE) Vol 6 No 3 (2025): October 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i3.8344

Abstract

This study aims to analyze the effect of leverage, institutional ownership, and capital intensity on accounting conservatism in industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. A quantitative research method is utilized in this study, relying on secondary data from financial statements and annual reports of firms. A purposive sampling technique was utilized to determine the sample, considering criteria pertinent to the investigation goals. The number of samples utilized was 19 companies. This research utilized descriptive statistical tests, classical assumption tests, and multiple linear regression analysis in order to determine the effect of each independent variable on accounting conservatism. The outcomes of the study revealed that the leverage variable at a significance threshold of 0,788 > 0,05, signaling that leverage does not have a significant effect on accounting conservatism, while institutional ownership at a significance threshold of 0,015 < 0.05 signaling that institutional ownership has a significant negative effect, and the capital intensity variable at a significance threshold of 0,001 < 0,05 signaling that capital intensity has a positive effect on accounting conservatism.
Perilaku Konsumen terhadap Kebijakan PPN 12% dalam Perspektif Keadilan Pajak di Indonesia Rahayu, Puji; Muttaqien, Zaenul
Journal of Business and Economics Research (JBE) Vol 6 No 3 (2025): October 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i3.8331

Abstract

In early 2025, a 12% Value Added Tax (VAT) rate began to be implemented. Although this VAT rate only increased by 1% from the previous year's 11%, it has generated various perceptions among the public and industry. The public assumed the VAT rate increase would be followed by increases in the prices of other necessities. Furthermore, entrepreneurs also felt the impact of this VAT rate increase, fearing panic buying before the VAT rate increases and a decrease in consumer purchasing power after the VAT rate increases. The government has prepared several policies as alternatives. However, are these policies relevant to the concerns faced by consumers from various levels of society. The method used in this research is qualitative with secondary data analysis in the form of scientific articles. Articles were obtained using the Publish or Perish (PoP) tool, then the articles were presented in statistical form by the researcher. Furthermore, the findings of the literature review were used to analyze government policies, namely PMK 131 of 2024 and PMK 11 of 2025. The results of the study show that PMK 131 of 2024 and PMK 11 of 2025 strongly prioritize the principle of justice in VAT collection. VAT collection on non-luxury goods is subject to a rate of 12% multiplied by 1 1/12 of the selling or import price, while for luxury goods the collection is directly multiplied by 12% of the selling or import price. Therefore, it can be concluded that PMK 131 of 2024 is very relevant to address the problem of the VAT gap in collection and the increase in the 12% VAT rate does not impact consumers of non-luxury goods. Because the final result of this VAT collection according to the calculation formula is the same as being subject to a rate of 11%.

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