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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 321 Documents
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Tax Planning, Earning Management, dan Corporate Governance Terhadap Transfer Pricing: Analisis Moderasi (Studi Empiris pada Perusahaan Sektor Consumer non cyclical di BEI 2019-2023) Niken Handayani, Rukmining Tias; Haryati, Tantina
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.v6i2.7447

Abstract

Transfer pricing practices in multinational companies are a crucial issue in international taxation, especially in the context of Indonesia. This study aims to analyze the influence of tax planning, earnings management, and corporate governance on transfer pricing practices, as well as the role of profitability as a moderating variable. Secondary data in the form of annual reports from multinational companies in the non-cyclical consumer sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023 from 10 sample companies (selected using purposive sampling) were analyzed using Structural Equation Modeling (SEM) with SMART PLS. The results indicate that tax planning (coefficient = -0.011, p = 0.971) and earnings management (coefficient = -0.053, p = 0.619) have a negative and insignificant effect on transfer pricing. Conversely, corporate governance (coefficient = 0.697, p = 0.000) has a positive and significant effect on transfer pricing. Profitability as a moderator is not significant in influencing the relationship between the three independent variables and transfer pricing. The research model has an R2 value of 0.723. This study provides empirical evidence regarding the determinants of transfer pricing in Indonesia and the implications of profitability in this dynamic.
Analysis of Innovation’s Corporate Entrepreneurship on SMEs Leonard, Rivaldo; Yuwono, Wisnu; Saputra, Suyono
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.v6i2.7469

Abstract

This study aims to determine the effect of technological changes, organizational culture, and government policies and support on corporate entrepreneurial innovation in SMEs, through the mediation of strategic orientation, human capital, and policies and procedures, targeting SMEs located in Batam City. The method used is a quantitative approach, using statistical testing and hypothesis testing through SMARTPLS software, to conduct inner and outer modeling tests. Based on the research conducted, it can be concluded that technological changes, organizational culture, and government policies and support show a significant influence on the formation of strategic orientation and policies and procedures. Organizational culture is able to show a significant influence on human capital, but technological changes and policies and government support do not show a significant influence on the formation of human capital. In addition, this study also proves that strategic orientation and policies and government support show a significant influence on innovation and corporate entrepreneurship of SMEs in Batam City. Meanwhile, human capital does not significantly affect innovation and corporate entrepreneurship of SMEs in Batam City.
Optimalisasi CRM Digital Mykonos Parfum: Eksplorasi Persepsi Pelanggan dan Strategi Penguatan pada Platform E-Commerce Nurmiati, Evy; Wicaksono, Bayu
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.v6i2.7479

Abstract

The growth of e-commerce has driven local brands such as Mykonos Parfum to optimize their Customer Relationship Management (CRM) strategies in order to maintain customer loyalty on digital platforms, particularly Shopee. This study aims to explore customer perceptions of the effectiveness of Mykonos's CRM implementation through a descriptive-exploratory qualitative approach. Data were collected from 80 purposively selected customer reviews and manually analyzed using thematic content analysis with the aid of Microsoft Excel and Google Docs. The results indicate that responsiveness in communication is the most appreciated aspect, while delivery delays, difficult return processes, and limited stock availability remain key weaknesses. Nevertheless, customer loyalty remains high, influenced by perceptions of exclusivity and emotional attachment to the brand. This study recommends strengthening CRM systems through improved logistics management, simplified after-sales services, and the utilization of cross-platform digital interactions. The main contribution of this study lies in the development of digital engagement practices within a strategic CRM framework for the local e-commerce sector, emphasizing the importance of integrating operational, emotional, and symbolic dimensions in fostering affective loyalty. The study also suggests future research using a mixed-method approach and cross-channel digital analysis to broaden the understanding of consumer behavior.
Building Trust or Masking Reality? The Effects of Brand Image, Greenwashing, and Influencer Marketing on Sustainable Buying Behavior in Indonesia Skincare Product Yudistira, Alya Daywa; Aminah, Siti; Sholihah, Dewi Deniaty
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.v6i2.7501

Abstract

This study aims to analyze the influence of brand image, greenwashing, and influencer marketing on green purchase intention for Somethinc skincare products in Surabaya. The research addresses the issue of consumers' limited understanding of green marketing practices and their impact on the intention to purchase environmentally friendly products, particularly among local brands. This quantitative research employs a descriptive approach. Data were collected through questionnaires distributed to 128 respondents selected using purposive sampling, and analyzed using Partial Least Square (PLS) with the SmartPLS software. The results show that brand image has a significant positive effect on green purchase intention, with a coefficient value of 0.412 and a p-value <0.05. Greenwashing has a negative but not significant effect (coefficient -0.087; p-value > 0.05), while influencer marketing has a positive but not significant effect (coefficient 0.143; p-value > 0.05). These findings indicate that a positive perception of brand image is the main factor driving consumers' intention to purchase environmentally friendly skincare products, whereas the effects of greenwashing and influencer marketing are not statistically significant. The implications of this study highlight the importance of strengthening brand image in sustainable marketing strategies for the local skincare industry, amid increasing consumer awareness of environmental issues.
Analisis Pengaruh GDP, Urbanisasi, Industrialisasi, dan Foreign Direct Investment Terhadap Emisi CO2 di ASEAN Adam, Ismet; Pujiati, Amin
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.v6i2.7502

Abstract

Increased CO2 emissions are the cause of rising temperatures and climate change around the world in the last decade. This study uses panel data analysis to examine the relationship between GDP, urbanization, industrialization, and foreign direct investment on CO2 emissions in five ASEAN countries (Indonesia, Malaysia, Thailand, Vietnam, and the Philippines) from 2013 to 2023. The data collection technique in this study uses secondary data from the World Bank. This study employs quantitative methods, with the estimation method being panel data regression using the Fully Modified Ordinary Least Squares (FMOLS) analysis method. The results indicate that the variables GDP, urbanization, and industrialization have a positive and significant impact on CO2 emissions in the long term. Meanwhile, the variable foreign direct investment has a negative and significant impact on CO2 emissions in the long term. The adjusted coefficient of determination (Adjusted R2) in this research method is 0.871265, equivalent to 87.12% of the independent variables consisting of GDP, Urbanization, Industrialization, and Foreign Direct Investment, which can explain CO2 emissions in the five ASEAN countries. The remaining portion is explained by other variables not addressed in this study.
Pengaruh Ekspektasi Kinerja Mobile Banking dan Risiko yang Diterima Terhadap Niat Perilaku Nasabah Bank Syariah Putri, Vingka Aulia; Aviva, Itsla Yunisva; Wehdawati, Wehdawati; Arifin, Muhammad Zainal
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.v6i2.7525

Abstract

This study aims to analyze the influence of performance expectations and perceived risk on the behavioral intention to use mobile banking among customers of Bank Syariah Indonesia (BSI) in Palangka Raya City. The phenomenon of low mobile banking usage amid rapid digital transformation serves as the background for this research. A quantitative approach was used, employing a survey method through questionnaires distributed to 100 active BSI customers who use BSI Mobile services. Data analysis was conducted using multiple linear regression, t-test, F-test, and the coefficient of determination (R²). The partial test results show that performance expectations have a significant effect on behavioral intention (sig = 0.000 < 0.05), while perceived risk does not have a significant effect (sig = 0.670 > 0.05). However, simultaneously, both variables have a significant effect on customers’ behavioral intention (F = 48.485; p < 0.05). The adjusted R² value of 0.490 indicates that 49% of the variation in behavioral intention is explained by these two variables. The findings indicate that performance expectations positively influence the intention to use mobile banking, whereas perceived risk does not have a significant effect.
Pengaruh Literasi Keuangan, Gaya Hidup dan Pengendalian Diri Terhadap Perilaku Keuangan Generasi Z Nilamsari, Belgis; Wikartika, Ira
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.v6i2.7559

Abstract

In this era of globalization, the rapid advancement of technology has had a significant impact on human life. Several factors can influence financial behavior, including financial literacy, lifestyle, and self-control. This study aims to examine the influence of financial literacy, lifestyle, and self-control on the financial behavior of Generation Z in the city of Surabaya. The study population consists of Generation Z individuals residing in Surabaya. A quantitative research method was employed, utilizing primary data collected through questionnaires distributed to Generation Z in Surabaya. The sampling method used was probability sampling with a random sampling technique. Slovin’s formula was applied to determine the sample size, resulting in 100 respondents. The data analysis technique used was SEM-PLS (Partial Least Squares). The results show that financial literacy, lifestyle, and self-control significantly influence the financial behavior of Generation Z in Surabaya, with each variable having a P-value less than α = 0.05, indicating statistical significance. Based on the SEM-PLS analysis, it can be concluded that financial literacy plays an essential role for Generation Z as a fundamental need in effective financial planning. A lifestyle that prioritizes needs over mere wants contributes to healthier financial behavior, and self-control has a strong impact on financial behavior, particularly in financial decision-making.
Pengaruh Pengendalian Internal Terhadap Efektivitas Pencegahan Kecurangan Laporan Keuangan Mariana, Syafira; Ismayanti, Rima
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.v6i2.7560

Abstract

The government’s financial report serves as a form of transparent accountability in the management of state finances. However, in practice, various issues still arise, as revealed through audit results conducted by the Inspectorate, which acts as the Government Internal Supervisory Apparatus (APIP). Therefore, internal control plays a crucial role in minimizing the risk of fraud. This study aims to examine the extent to which internal control influences the effectiveness of fraud prevention. The research uses a quantitative approach through a survey method. It was conducted at the Majalengka Regency Inspectorate using a saturated sampling technique, where questionnaires were distributed to 32 Auditors and PPUPD officers as respondents. Analysis of data using normality test, linearity test, and simple regression analysis., t-test for hypothesis testing, and coefficient of determination (R²), all processed using IBM SPSS Version 25. The t-test (partial) results showed a t-count of 5.741, while the t-table value at a 0.05 significance level was 2.042. Since t-count > t-table (5.741 > 2.042), the hypothesis is accepted. This indicates that internal control significantly affects the effectiveness of fraud prevention at the Majalengka Regency Inspectorate. The coefficient of determination (R²) was 0.651, meaning that 65.1% of fraud prevention effectiveness is influenced by internal control. The remaining 34.9% is affected by other factors not examined in this research, such as auditor competence, human resource quality, external pressures, and anti-fraud policies.
Determinasi Faktor Ekonomi terhadap Pengangguran Terbuka (periode 2018–2023) dengan Pendekatan Generalized Method of Moments Lisnawati, Diana; Nihayah, Annis Nurfitriana
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.v6i2.7579

Abstract

The Open Unemployment Rate (OUR) serves as a key indicator of economic development performance. West Java Province, home to the largest labor force in Indonesia, continues to experience a high unemployment rate despite a declining trend in percentage terms. The increasing number of people in the productive age group keeps the absolute number of unemployed individuals high, necessitating an in-depth analysis of the economic factors influencing unemployment. This study employs a quantitative approach to examine the impact of Gross Regional Domestic Product (GRDP), investment, Micro, Small, and Medium Enterprises (MSMEs), District/City Minimum Wage (UMK), and per capita expenditure on the Open Unemployment Rate (OUR) in West Java during 2018–2023. The research utilizes secondary data from the Central Bureau of Statistics (BPS) and applies the Generalized Method of Moments (GMM) Arellano-Bond technique to address endogeneity issues and estimate dynamic panel data. The results show that GRDP (coefficient: -23.94247, significance: 0.0294 < 0.05) and UMK (coefficient: -49.29866, significance: 0.0171 < 0.05) effectively reduce unemployment. Conversely, investment (coefficient: 1.820911, significance: 0.2219 > 0.05) and MSMEs (coefficient: -7.378088, significance: 0.2786 > 0.05) were found to have an insignificant impact. Additionally, per capita expenditure (coefficient: 30.63083, significance: 0.0058 < 0.05) suggests that consumption is not yet directed toward productive sectors. These findings highlight the need for fiscal policies that support productive domestic consumption, strengthen MSMEs, and develop labor-intensive sectors to sustainably reduce unemployment in West Java.
Pengaruh Ketersediaan Barang dan Persepsi Harga Terhadap Keputusan Pembelian Ponsel Husna, Asmaul; Syafitri, Fadila; Sarwoto, Sarwoto; Candrassa, Limega
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.v6i2.7582

Abstract

The purpose of this study was to determine whether the availability of goods and price perceptions affect purchasing decisions at the Habib Ponsel Store. SPSS version 25 software was used in this study. Non-probability sampling combined with accidental sampling was the sampling technique used. Using the Taro Yamane formula to collect data. The respondents in question were customers at the Habib Ponsel store. Instrument Test Analysis (Validity Test and Reliability Test), Classical Assumptions, Normality, Multicollinearity, Heteroscedasticity, Multiple Linear Regression Analysis, Coefficient of Determination, t-test and f-test were all used in the data analysis methodology of this study. The findings of this study are as follows: 1. Availability of Goods is a consideration in making a purchase. 2. Price perception is considered appropriate for making a purchase. 3. Availability of goods and price perception are considerations when making a purchase. The test results that have been carried out show that the t-value for the variable of goods availability (X1) is 7.201, t-table 1.987, thus t-count is greater than t-table, significant value 0.000 <0.05, then Ho is rejected and H1 is accepted, meaning that the availability of goods (X1) has a positive and significant effect on purchasing decisions (Y). The price perception variable (X2) shows a t-value of 5.142, t-table 1.987, thus t-count is greater than t-table, significant value 0.000 <0.05, then Ho is rejected and H2 is accepted, meaning that price perception (X2) has a positive and significant effect on purchasing decisions (Y). The variables of goods availability (X1) and price perception (X2) obtained significant results on purchasing decisions, the results of this study showed a calculated F value of 108.722, Ftable 3.10 thus Fcount is greater than Ftable, the significant value is 0.000 <0.05 then Ho is rejected and H3 is accepted meaning that the availability of goods (X1) and price perception (X2) simultaneously have a significant effect on purchasing decisions (Y).

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