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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
Tri Kaya Parisudha sebagai Pilar Etika Bisnis Terhadap Keberlanjutan UMKM dengan Pendekatan Eksplanatori Suwastika, Agus Made Surya; Aditiya, Kadek Duwi; Mahendra, Komang; Abigail Emilia Putri, Ni Kadek; Agus Deva Arthamahendra, I Gede; Ariasih, Made Putri
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.v6i3.8485

Abstract

MSMEs play an important role in the Indonesian economy, but amidst the rapid development of the industry, MSMEs still face various challenges from both internal and external factors. This article discusses how business ethics based on the Tri Kaya Parisudha philosophy is applied to the problem of gaps that occur in the application of business ethics by MSMEs. The purpose of this study is to examine how Tri Kaya Parisudha can be adopted as a more contextual approach to business ethics and relevant for MSMEs in Bali Province. This article uses an explanatory sequential mixed method approach. Through the analysis results, it was found that business ethics based on the Tri Kaya Parisudha philosophy including speech (Wacika), thoughts (Manacika), and actions (Kayika) have a positive and significant influence on MSMEs. Not only does it provide a positive influence, MSMEs are also encouraged to implement sustainability in their businesses. In the Balinese socio-cultural context, moral and ethical values ​​have been alive and embedded in the lives of the community through various local wisdom teachings. Through business ethics based on Tri Kaya Parisudha, it can be a superior strategy based on local culture without abandoning the cultural roots of the community, especially in Bali. Thus, the results of this study demonstrate an empirical contribution in integrating the local cultural values ​​of Tri Kaya Parisudha with modern business ethics practices to support the sustainability of MSMEs in Bali.
Koneksi Politik dan Penghindaran Pajak pada Perusahaan Sektor Pertambangan dan Konstruksi Mahardika, Tiska Ayu; Sucahyati, Diarany
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.v6i3.8500

Abstract

Tax avoidance is a central issue in optimizing state revenue. The mining and construction sectors in Indonesia are highly vulnerable to tax avoidance due to complex business structures and involvement in government projects. This study aims to examine the effect of political connections on tax avoidance in mining and construction companies listed on the Indonesia Stock Exchange during the 2019–2023 period. Political connections are identified based on the presence of Politically Exposed Persons (PEPs) on the board of commissioners or directors. Tax avoidance is measured using the ratio of income tax expense to profit before tax, known as the Effective Tax Rate (ETR). A total of 418 observations were selected using purposive sampling. The data were analyzed using panel data regression with control variables, processed through STATA 17.0 software. The results reveal that political connections have a positive and statistically significant effect on ETR, with a coefficient of 0.090 at the 10% significance level. This indicates that companies with political connections tend to exhibit higher tax compliance compared to those without such connections. These findings support the notion that political connections can enhance corporate fiscal oversight and accountability rather than encourage tax avoidance.
Digitalisasi Pencatatan Keuangan Berbasis Fintech: Akurasi dan Efisiensi Pelaporan Keuangan UMKM Inuzula, Lakharis; Ginting, Erika Fahmi; Andriyani, Suci
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.v6i3.8505

Abstract

Many Micro, Small, and Medium Enterprises (MSMEs) still rely on manual financial record-keeping and lack a well-documented, standardised accounting system. This complicates their ability to generate accurate and reliable financial reports in accordance with accounting standards. Such a situation is crucial for decision-making and reporting to relevant stakeholders. These limitations also hinder business development and increase the risk of financial data errors. To address this issue, the focus is on developing an application based on AppSheet that enables MSMEs to create financial reports in a practical, efficient manner, and in compliance with standards, without the need for coding expertise. This research employs a quantitative descriptive approach aimed at explaining the process of financial report preparation and assessing the effectiveness of the application in the context of MSMEs.Field research methods are essential for direct engagement with MSME practitioners, allowing for an understanding of their needs and the challenges they face in financial record-keeping, as well as the obstacles to digitalisation. The research approach utilised is descriptive quantitative, involving field studies and literature reviews, with stages that include literature review, application design, observation, data collection, testing, and financial report preparation.This application is expected to enhance accuracy, efficiency, and practicality in the financial record-keeping processes of MSMEs, while also facilitating their compliance with applicable financial reporting standards. The use of this technology is aimed at supporting MSMEs in improving the quality of financial management and ensuring the sustainability of their businesses.
Pilot Study Peran Penggunaan Augmented Reality (AR) Dalam Meningkatkan Keputusan Belanja Produk Online Stone, Alisia Silver; Azwardi, Azwardi; Fitrianto, Mohammad Eko
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.v6i3.8558

Abstract

The rapid advancement of digital technology has led to the emergence of Augmented Reality (AR) as an interactive innovation in e-commerce. However, many consumers still experience uncertainty regarding the suitability of products purchased online. This study aims to analyze the role of AR usage in enhancing actual purchase decisions for cosmetic products in online shopping. A descriptive quantitative approach was applied, involving 56 female respondents aged 18–35 who had prior experience shopping for cosmetics using AR features. Data were collected through an online questionnaire and analyzed descriptively. The results show that 53.6% of respondents found AR features very helpful and 30.4% found them quite helpful in ensuring product suitability and increasing purchase confidence. Furthermore, 51.8% of respondents considered AR very easy to use, indicating that this technology provides tangible benefits in the decision-making process. The main challenges identified were poor internet connection, limited device compatibility, and lack of information about AR availability. This study concludes that the use of AR plays a significant role in strengthening consumer confidence and actual purchase decisions, offering valuable implications for developing digital marketing strategies based on interactive consumer experiences.
Exploring Women’s Entrepreneurial Leadership and Digital Gamification Marketing in Fashion MSMEs Ariasih, Made Putri; Sumadi Putra, Komang Endrawan; Suarmanayasa, I Nengah; Santi, Ni Wayan Ayu
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.v6i3.8563

Abstract

This study explores the role of women’s entrepreneurial leadership and digital gamification marketing in enhancing the business performance of fashion MSMEs in Bali, Indonesia. Using a qualitative phenomenological approach, data were collected through in-depth interviews, direct observations, and document reviews involving selected women entrepreneurs in Bali’s fashion MSME sector who have successfully implemented both leadership and digital gamification strategies. The snowball sampling technique was applied to identify participants who met specific criteria related to entrepreneurial leadership and digital innovation practices. The findings reveal that women’s entrepreneurial leadership, characterized by empathy, inclusiveness, and collaboration, fosters creativity, innovation, and employee motivation, contributing to organizational growth. Gamification in digital marketing, such as point-based rewards, challenges, and social media engagement, enhances customer loyalty and purchase intention. However, MSMEs face challenges such as limited budgets, technological capacity, and maintaining creative consistency. The synergy between leadership and gamification forms a sustainable model leadership drives innovation and engagement, while gamification strengthens customer relationships and brand loyalty. Although the study emphasizes non-financial outcomes, including financial indicators such as profitability or revenue growth would enrich future analyses of business performance.
Profitabilitas, Aktivitas, dan Solvabilitas Sebagai Determinan dari P/E Ratio: Kajian Empiris di Indonesia Averio, Thomas
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.v6i3.8567

Abstract

Financial performance plays a pivotal role in assessing a company’s overall condition and serves as a critical indicator of its value. This study aims to empirically examine the impact of financial performance on the price-to-earnings (P/E) ratio. In this study, financial performance is examined through three main financial ratios: the profitability ratio proxied by the net profit margin (NPM), the activity ratio proxied by the total asset turnover (TATO), and the solvency ratio proxied by the debt to equity ratio (DER).. The research focuses on firms in the non-cyclical consumer sector listed on the Indonesia Stock Exchange (IDX) during the 2017–2021 period. Multiple linear regression analysis is employed to evaluate the effect of each financial ratio on the P/E ratio. The findings of this study indicate that the profitability ratio, proxied by the net profit margin (NPM), and the activity ratio, proxied by the total asset turnover (TATO), have a significant positive effect on the price-to-earnings (P/E) ratio. Their respective significance values are 0.000 and 0.000, with regression coefficients of 20.532 and 4.548. In contrast, the solvency ratio, proxied by the debt to equity ratio (DER), is found to have an insignificant effect on the P/E ratio, with a significance value of 0.875 and a regression coefficient of 0.007. These findings emphasize that financial performance—particularly profitability and activity—plays a crucial role for investors and the market in evaluating firm value within the Indonesian non-cyclical consumer industry.
Pengaruh Green Financing dan Pengungkapan ESG terhadap Nilai Perusahaan Perbankan di BEI 2021–2024 Sagita, Detriana; Pebriyani, Dewi
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.v6i3.8579

Abstract

This study aims to analyze the effect of green financing and Environmental, Social, and Governance (ESG) disclosure on firm value in the banking sector listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. This research employs a quantitative approach using panel data regression analysis, with the Random Effect Model (REM) selected as the best estimation model. The dependent variable in this study is firm value, proxied by Tobin’s Q, while the independent variables include green financing, measured by the proportion of green loans to total credit, and ESG disclosure, measured using the GRI 2, GRI 300, and GRI 400 standards. The results indicate that both green financing and ESG disclosure have a positive but insignificant effect on firm value, either partially or simultaneously. The coefficient of determination (R² = 0.006229) shows that only 0.62% of the variation in firm value can be explained by the two independent variables, while the remaining 99.38% is influenced by other factors outside the model. These findings suggest that the implementation of green financing and sustainability disclosure in the Indonesian banking sector has not yet produced a significant impact on enhancing firm value, emphasizing the need for stronger implementation and greater transparency to create sustainable economic value.

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