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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 298 Documents
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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.
Tren Konsumsi Mahasiswa di Era Dompet Digital melalui Integrasi Model TAM dan UTAUT Johanis M, Andrew Ridow; Nurdiana, Nurdiana; Sugiantoro, Muh Nurhidayat; Wongso, Sampurna Budi
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.v6i3.7727

Abstract

The development of financial technology has transformed consumption patterns among young generations, particularly students as early adopters of digital wallets. This study aims to analyze factors influencing student consumption trends in the digital wallet era by integrating Technology Acceptance Model (TAM) and Unified Theory of Acceptance and Use of Technology (UTAUT). Using a quantitative approach with cross-sectional design, data were collected from 63 students at Universitas Dipa Makassar through online surveys. Multiple regression analysis revealed Perceived Usefulness as the most dominant predictor (β = 0.463) of digital wallet usage preferences, demonstrating 64.7% predictive capability. The findings confirm the significant mediating role of Usage Preference in the relationship between technology adoption factors and consumption pattern changes, explaining 52.1% of behavioral variance. GoPay's market dominance with an 82.5% adoption rate reflects strong network effects within Indonesia's digital payment ecosystem. Despite the existence of an intention-behavior gap, this study provides strategic insights for digital wallet service providers and policymakers in optimizing adoption strategies that are responsive to digitally native generation characteristics.
The Application of Government Accounting Standard towards Quality Village Government Financial Statement Arnita, Vina; Zainal, Siti Rohaida Mohammed
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.v6i3.8451

Abstract

This study aims to examine the application of Public Accounting Standards (PAS) towards the quality of local government financial statements, with a specific case study in Sidodadi Village. The research uses a quantitative approach, employing survey methods with questionnaires distributed to financial managers in local government institutions, particularly those involved in financial reporting within the village administration. The data were analyzed using simple linear regression analysis to test the relationship between PAS implementation and financial statement quality.The findings reveal that the effective application of PAS significantly improves the reliability, relevance, and comparability of local government financial reports. In the case of Sidodadi Village, the consistent use of PAS strengthens reporting practices, ensuring that financial statements accurately reflect village financial activities. Furthermore, compliance with PAS enhances transparency and accountability, thereby increasing stakeholder trust, particularly among community members and supervisory agencies.The originality of this research lies in its focus on the village-level government context, which has received relatively limited attention compared to studies on central government or private sector financial reporting. Additionally, it provides empirical evidence from developing country settings, contributing to the global understanding of public sector accounting practices. The practical implication is that policymakers and local government leaders, especially at the village level, should strengthen PAS implementation through training, monitoring, and evaluation to improve financial reporting quality. This will ultimately support better governance, resource allocation, and public service delivery in villages such as Sidodadi.

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