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Mesran
Contact Email
mesran.skom.mkom@gmail.com
Phone
+6282161108110
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jurnal.jbe@gmail.com
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Jalan Sisingamangaraja No. 338, Medan
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Sumatera utara
INDONESIA
JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE)
ISSN : -     EISSN : 27164128     DOI : -
Core Subject : Economy, Science,
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
Articles 321 Documents
Pengaruh Kemudahan Penggunaan dan Gender Terhadap Kepuasan Pelanggan Serta Implikasinya Pada Loyalitas Pelanggan Sari, Nanda Widiya; Amanda, Dea; Sarwoto, Sarwoto; nursaimatussaddiya, Nursaimatussaddiya
Journal of Business and Economics Research (JBE) Vol 6 No 2 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i2.7296

Abstract

This study aims to examine the extent to which ease of use and gender influence customer satisfaction and its impact on customer loyalty. The research focuses on female teachers who use automatic motorcycles and work at public senior high schools in Tebing Tinggi City. A quantitative approach was applied using Structural Equation Modeling (SEM) with a Partial Least Square (PLS) method, processed through SmartPLS version 4.0. Data were collected through an online questionnaire distributed to 89 respondents. The results indicate that ease of use has a positive and significant effect on both customer satisfaction and loyalty. Gender significantly affects customer loyalty, but not customer satisfaction. Moreover, customer satisfaction does not significantly influence loyalty. Mediation analysis shows that satisfaction does not serve as a mediating variable in the relationship between ease of use and gender toward loyalty. These findings suggest that customer loyalty in this context is more strongly driven by product functionality rather than satisfaction or gender differences.
Analisis Kompensasi dan Kompetensi Terhadap Kinerja Karyawan Perusahaan Swasta Ginting, Daniel; Marnisah, Luis; Halin, Hamid
Journal of Business and Economics Research (JBE) Vol 6 No 2 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i2.7300

Abstract

This study analyzes the effect of compensation and competence on employee performance at PT. Bramasta Sarana Transportasi. In facing increasingly tight competition in the transportation industry, companies are required to have superior human resources with high performance. Fair compensation and adequate competence relevant to job demands are two key factors that are believed to be able to increase employee productivity. This study uses a quantitative method with a survey approach by distributing questionnaires to selected employees. The findings of the study indicate that compensation and competence have a significant and positive impact on employee performance. These results highlight the importance of companies providing fair compensation policies and continuous competence development through training programs to optimize work performance.
Efektivitas Kebijakan Moneter Dalam Mengendalikan Inflasi di Indonesia dengan Pendekatan Error Correction Model (ECM) Ningsih, Liasulistia; Tanjung, Indra Ismayudi
Journal of Business and Economics Research (JBE) Vol 6 No 2 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i2.7301

Abstract

Inflation is one of the main problems facing Indonesia, and the effectiveness of policies in controlling inflation is still questionable because the findings of research analysis are still varied. Bank Indonesia as the central bank has made efforts to control inflation with various monetary policy instruments. Therefore, this study focuses on the effectiveness of monetary policy in controlling inflation in Indonesia. The data used in this study uses quarterly data covering the first quarter of 2010 to the fourth quarter of 2024. The research model used in this study uses the Error Correction Model (ECM) time series estimation. The results of the analysis found that interest rates and the amount of money in circulation as monetary policy instruments have not been effective enough in controlling inflation in both the short and long term. This is indicated by the results of the estimation of the significant but positive effect of interest rates on inflation in both the short and long term. While the amount of money in circulation has a significant negative effect in the long term and does not have a significant effect in the short term.
Pengaruh Green Marketing dalam Membentuk Preferensi Konsumen Milenial terhadap Produk Ramah Lingkungan Maulany, Soesanty
Journal of Business and Economics Research (JBE) Vol 6 No 2 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i2.7303

Abstract

This study aims to analyze the impact of green marketing on millennial consumer preferences in Indonesia. Using a quantitative approach with a survey of 250 respondents, this study examines the influence of four dimensions of green marketing—green product, green price, green promotion, and green place—on millennial consumer preferences. The results of the regression test showed that green product (β = 0.45, p < 0.05) and green promotion (β = 0.32, p < 0.05) had a significant positive influence on consumer preferences. In contrast, green price (β = 0.12, p > 0.05) and green place (β = 0.08, p > 0.05) showed a smaller and less significant influence. The t-test also confirmed that green products and green promotion significantly influenced millennials' purchasing decisions, while price and distribution factors had a more limited influence. The study suggests that companies should focus on eco-friendly product quality and transparent promotions to attract the attention of millennial consumers. These findings are important for companies looking to optimize their green marketing strategies to increase consumer preferences that are more concerned about sustainability.
Studi Empiris Pengaruh Rasio Keuangan Terhadap Nilai Pasar Saham Emiten BEI Hamdi, Hamdi
Journal of Business and Economics Research (JBE) Vol 6 No 2 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i2.7311

Abstract

This study aims to explore how financial ratios affect stock market valuations of companies listed on the Indonesia Stock Exchange from 2017 to 2021. The independent variables are Return on Assets (ROA) and Earnings Per Share (EPS), and the dependent variable is stock price, which is used as an indicator of market value. This study uses panel data regression with the fixed effects (FE) model, which was selected after Chow and Hausman testing. The analysis uses the FEM model after the Chow and Hausman tests. The results indicate that ROA significantly positively affects stock prices (coefficient 18.86; p=0.0015), while EPS significantly negatively affects them (coefficient -0.388; p=0.0001). These results suggest that efficient asset management increases stock market value and that earnings quality and investor perception influence the EPS relationship. These results contribute to literature on the evaluation of corporate financial performance and its relevance in investment decision-making. The study also emphasizes the importance of considering non-financial factors and macroeconomic indicators in future research.
Model Mediasi Kepuasan Konsumen Terhadap Loyalitas Pelanggan Apriyanti, Rini; Dinovidta, Tio Lenta; Gunawan, Didik; Batubara, Rizki Wulanita
Journal of Business and Economics Research (JBE) Vol 6 No 2 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i2.7359

Abstract

This study aims to analyze the influence of price and reliability on consumer satisfaction and its implications for customer loyalty at PT. Tiki Jalur Nugraha Ekakurir (JNE) Batu Bara Branch. The research is motivated by the declining market share of JNE compared to its main competitor, J&T Express, which indicates potential issues in maintaining customer loyalty. This study employs a quantitative approach using non-probability sampling with a purposive sampling technique. Data were collected from 94 respondents who were active JNE customers and analyzed using the Structural Equation Modeling (SEM) method based on Partial Least Squares (PLS) with the assistance of SmartPLS 3.0 software. The results show that the variables of price and reliability do not have a direct significant effect on customer loyalty. This is indicated by the t-statistic value for price at 1.663 with a significance level (p-value) of 0.097, and for reliability at 0.529 with a p-value of 0.597—both below the threshold for significance (t > 1.96 and p < 0.05). Conversely, price and reliability significantly influence consumer satisfaction, with t-statistics of 3.939 (p = 0.000) and 3.167 (p = 0.002), respectively. Consumer satisfaction also has a direct significant effect on customer loyalty with a t-value of 5.701 and p = 0.000. Furthermore, consumer satisfaction acts as a mediating variable, as shown by the indirect effect of price on loyalty (0.267; t = 3.240) and reliability on loyalty (0.211; t = 2.759), both statistically significant. These findings affirm that consumer satisfaction is a key factor in building customer loyalty
Penghindaran Pajak dengan Strategi Kebijakan Struktur Aset dan Struktur Modal Niandari, Nanik; Djasmanuddin, Djasmanuddin
Journal of Business and Economics Research (JBE) Vol 6 No 2 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i2.7383

Abstract

Research related to tax avoidance is still an interesting topic to study. Tax avoidance efforts by companies will reduce government revenue targets. For this reason, the government has issued various regulations to minimize tax avoidance practices. This research aims to test the effect of asset structure and capital structure on tax avoidance. The dependent variable, tax avoidance, is measured using the Effective Tax Rate (ETR). The independent variable, Asset structure, is measured using the capital intensity ratio, while the capital structure is proxied by the leverage ratio. This study uses secondary data from company financial data taken from annual financial reports and analyzed using multiple regression analysis. The test sample was selected purposively, namely mining sector companies listed on the IDX. The test results show that both the capital intensity variable (with a significance value of 0.016 <0.05) and leverage (with a significance value of 0.014 <0.05) have an adverse effect on the ETR value, which is positive for the tendency of tax avoidance practices. The effect of capital intensity and leverage on tax avoidance is 9.5%. The research results are expected to contribute ideas in developing government policies regulating asset and capital structures related to taxation.
Pengaruh Artificial Intelligence (AI) dan Digitalisasi Terhadap Pemahaman Mahasiswa Akuntansi Tentang Laporan Keuangan Cahyani, Dini Nur; Susilo, Dwi Ermayanti
Journal of Business and Economics Research (JBE) Vol 6 No 2 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i2.7396

Abstract

This study examines the impact of Artificial Intelligence and digitalization on accounting students' understanding of financial statements. The rapid development of information technology, particularly Artificial Intelligence and digitalization, has changed the paradigm in the field of accounting. The application of this technology not only affects business practices but also has significant implications for accounting education, especially in the process of learning financial statement preparation. The aim of this research is to determine how Artificial Intelligence and digitalization affect accounting students' understanding of financial statements. The focus of this research lies on understanding the structure of financial statements, data analysis, and the ability to integrate technology into the preparation process. This research adopts a quantitative approach, using multiple linear regression analysis as the analytical tool, with data collected through questionnaires distributed to accounting students from the 2021 and 2022 cohorts using random sampling techniques. The results of the multiple regression analysis show that Artificial Intelligence (X1) has a significance value of 0.726 (> 0.05), indicating that Artificial Intelligence does not have a significant partial effect on accounting students' understanding of financial statements. On the other hand, the digitalization variable (X2) has a significance value of 0.000 (< 0.05), indicating that digitalization has a significant impact on students' understanding of financial statements. Therefore, it can be concluded that only digitalization has a significant partial effect in this model. it is expected to provide insights into students' readiness to face the challenges of digitalization and can be used to assess and develop a technology-based accounting curriculum. This study also contributes to educational institutions by aligning learning materials with the increasing digital demands in the professional world.
Dramaturgi Peluncuran Danantara dan Dampaknya terhadap IHSG dalam Perspektif Politik Ekonomi Rusli, Urisnawati; Masnia, Masnia; Darmawati, Darmawati; Rasyid, Syarifuddin
Journal of Business and Economics Research (JBE) Vol 6 No 2 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i2.7435

Abstract

This study analyzes the launch of the Indonesian Sovereign Wealth Fund, Daya Anagata Nusantara Investment Authority (Danantara), through Erving Goffman's dramaturgical approach, focusing on its impact on the Indonesia Stock Exchange Composite Index (IHSG). Using a qualitative method, the study identifies the government's narrative through the "front stage" of public communication, as well as media and investor responses as the "audience." Data were collected through documentation techniques, mass media analysis, social media, and online observation (netnography), including official speeches, online news, and other digital content. The findings reveal a tension between political symbolism and transparency, which influences market perception. The short-term negative reaction in the IHSG reflects a misalignment between public image and policy reality. This study recommends the importance of coherence between symbolic communication and governance in maintaining market stability and building investor trust.
Analisis Dampak 5 (Lima) Provinsi Destinasi Pariwisata Super Prioritas Indonesia Terhadap Produk Domestik Regional Bruto Manalu, Herna Uli; Rahmadana, Fitri; Arwansyah, Arwansyah
Journal of Business and Economics Research (JBE) Vol 6 No 2 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i2.7436

Abstract

The purpose of this study is to examine the impact of tourism on Gross Regional Domestic Product (GRDP) in five provinces in Indonesia identified as super-priority destinations: North Sumatra, Central Java, West Nusa Tenggara, East Nusa Tenggara, and North Sulawesi. This study includes three independent variables: number of tourists, number of tourist attractions, and room occupancy rate, which are analyzed partially and simultaneously. This research uses quantitative methods, with secondary data from the Central Bureau of Statistics (BPS) covering the period 2018 to 2023. The analytical approach used was panel data regression with Eviews 12 software, and the Common Effect Model (CEM) was selected based on the results of the Chow, Hausman, and Lagrange multiplier tests. The findings of this study reveal that the three variables have a favorable and substantial impact on tourism sector GRDP. The three factors can collectively explain 65.04% of the variation in GRDP. The findings highlight the importance of increasing the number of tourists, improving tourist attractions, and optimizing accommodation occupancy rates in driving regional economic growth. Consequently, the findings of this study are intended to help local governments develop successful and long-term tourism programs.