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Contact Name
Mesran
Contact Email
mesran.skom.mkom@gmail.com
Phone
+6282161108110
Journal Mail Official
jurnal.jbe@gmail.com
Editorial Address
Jalan Sisingamangaraja No. 338, Medan
Location
Kota medan,
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 353 Documents
Evolusi Penelitian Sertifikasi Halal: Analisis Bibliometrik terhadap Tren dan Arah Penelitian Masa Depan Novia Sumanti; Ferri Saputra Tanjung
Journal of Business and Economics Research (JBE) Vol 7 No 2 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i2.9991

Abstract

Halal certification research continues to develop in response to the growing need of the global halal industry for a transparent, credible, and technology-adaptive halal assurance system. However, studies that comprehensively map the global evolution of halal certification research remain limited. This study aims to analyze research trends, knowledge structures, dominant themes, and future research directions in halal certification studies. This research employed a bibliometric analysis approach using data obtained from the Scopus database. The dataset consisted of 170 documents published between 2016 and 2025, limited to English-language journal articles and conference papers. The data were analyzed using Biblioshiny to identify annual publication trends, the most relevant publication sources, highly cited documents, author contributions, affiliations, countries, co-occurrence networks, and thematic maps. The novelty of this study lies in its mapping of the conceptual structure and future development of halal certification research based on recent bibliometric evidence. The results indicate that publications on halal certification have increased, particularly during 2023–2025. The keyword “halal certification” emerged as the most central theme, connecting issues related to the food industry, micro, small, and medium enterprises, governance, consumer behavior, halal supply chains, traceability, and blockchain. The thematic map shows that certification systems, inspection, halal products, Indonesia, and blockchain are motor themes, whereas halal certification for micro, small, and medium enterprises, halal knowledge, and quality management remain emerging themes. This study contributes to providing a conceptual foundation for academics, governments, certification bodies, and industry actors to strengthen a more transparent, inclusive, and sustainable halal certification ecosystem.
Pengaruh Risiko Kredit, Kecukupan Modal, dan Likuiditas Terhadap Profitabilitas Perbankan Cindy Cindy; Hartono Hartono
Journal of Business and Economics Research (JBE) Vol 7 No 2 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i2.10089

Abstract

The The objective of this study is to analyze the impact of credit risk, capital adequacy, and liquidity on the profitability of banks listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. A quantitative approach was applied in this study using secondary data (annual financial reports). Data analysis was conducted using panel data regression techniques with the assistance of the EViews 13 program. The total population comprised 48 banks, with 43 banks selected using purposive sampling. The findings of this study indicate that credit risk (NPL) has a positive and significant effect on profitability with a coefficient of 0.080181 and a significance level of 0.0063, capital adequacy (CAR) has a positive and significant effect with a coefficient of 0.016051 and a significance value of 0.0412, and liquidity (LDR) has a positive and significant effect with a coefficient of 0.006350 and a significance value of 0.0490. The adjusted R-squared value of 5.64% indicates that these three variabels collectively explain the variation in profitability, while the remaining 94.36% is influenced by other factors outside the model. The research findings suggest that controlled credit risk management, adequate capital adequacy, and effective liquidity management can support improvements in bank profitability. This study provides empirical evidence regarding the importance of managing internal banking factors in maintaining financial performance during the post-pandemic economic recovery period. The findings are expected to serve as a basis for bank management and investors in making decisions related to banking performance and stability.
Green Accounting, Debt Default, and Market Capitalization: Multiple Linear Regression on Stock Prices Thomas Averio
Journal of Business and Economics Research (JBE) Vol 7 No 2 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i2.9612

Abstract

This study purports to examine whether green accounting, debt default, and market capitalization affect stock prices in emerging markets, with a particular focus on Indonesia. The research uses consumer non-cyclicals sector companies in Indonesia as the sample. The observation period covers 2020 to 2024. The study implements multiple linear regression to analyze the data. The findings indicate that green accounting, debt default, and market capitalization each exert a significant and positive influence on stock prices, with a significance level of 0.000 for all independent variables. Furthermore, the coefficient of determination indicates that green accounting, debt default, and market capitalization explain 15.4% of the variation in stock prices. These results reinforce previous empirical studies and further confirm that investors strongly consider green accounting practices, debt levels, and market capitalization when making investment decisions.
Pengaruh E-Commerce dan Integrasi Teknologi terhadap Keberlanjutan UMKM Pascabencana melalui Nilai Pelanggan Unggul Al Mahfud Saputra; M Rasyidin; Yusrawati Yusrawati; Azka Rizkina
Journal of Business and Economics Research (JBE) Vol 7 No 2 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i2.9817

Abstract

This study examines the effects of e-commerce adoption and technology integration capability on the sustainability of micro, small, and medium enterprises (MSMEs), with superior customer value serving as a mediating variable in a post-disaster context. The main issue addressed is the suboptimal use of digital technology by MSMEs in sustaining business operations following disasters, which often cause operational disruptions, declining demand, and limited market access. This study employed a quantitative explanatory approach involving 200 MSME owners, selected using purposive sampling. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS software. The novelty of this study lies in examining the mediating role of superior customer value in explaining the relationship between digital transformation and MSME sustainability under crisis conditions. The results indicate that e-commerce adoption significantly affects superior customer value (β = 0.384; p < 0.001) but has no direct effect on MSME sustainability (β = 0.039; p = 0.492). Technology integration capability significantly affects both superior customer value (β = 0.446; p < 0.001) and MSME sustainability (β = 0.148; p = 0.013). Superior customer value also has a significant positive effect on MSME sustainability (β = 0.644; p < 0.001). The model explains 50.1% of the variance in superior customer value and 59.1% of the variance in MSME sustainability. These findings suggest that post-disaster MSME sustainability depends more on the ability to create customer value than on technology adoption alone.
Pengaruh Persepsi Korupsi, Keadilan Pajak, dan Sanksi Perpajakan Dalam Upaya Meningkatkan Kepatuhan Wajib Pajak Whindi Ayu Mayrena; Dian Fahriani; Erlyna Tri Rohmiatun; Achmad Wicaksono
Journal of Business and Economics Research (JBE) Vol 7 No 2 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i2.9892

Abstract

This study was conducted to examine the impact of three main variables perceptions of tax corruption, tax fairness, and tax penalties on the level of compliance among individual taxpayers in fulfilling their tax obligations. The researcher collected data by distributing questionnaires directly to taxpayers in the Sidoarjo Barat Pratama district, with a total sample of 99 respondents. This study employed a quantitative approach as the analytical method. The data analysis techniques applied included validity and reliability tests, multiple linear regression analysis, classical assumption tests, hypothesis testing, and the calculation of the coefficient of determination (R²), all processed using SPSS version 25 software. The research findings indicate that perceptions of tax corruption and tax sanctions have a significant effect on WPOP compliance, with significance values of 0.000 and 0.001, respectively. Conversely, the tax fairness variable did not demonstrate a significant effect on WPOP compliance, with a significance value of 0.798. The coefficient of determination (Adjusted R²) is 0.341, indicating that the variables of perceived corruption, tax fairness, and tax sanctions account for 34.1% of the variation in WPOP compliance. This study concludes that WPOP compliance is more influenced by external factors, particularly tax sanctions and perceptions of corruption, compared to perceptions of tax fairness
Peran Literasi Keuangan dan Sikap Terhadap Uang Dalam Meningkatkan Pengelolaan Keuangan UMKM Sabrina Ainur Haliza; Achmad Wicaksono; Erlyna Tri Rohmiatun; Kafidin Muzakki
Journal of Business and Economics Research (JBE) Vol 7 No 2 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i2.9893

Abstract

The low quality of financial management remains a major obstacle for MSMEs, particularly in the areas of recording, planning, and controlling business finances. This study aims to analyze the role of financial literacy and attitudes toward money in improving MSME financial management in Tulangan District. This study employs a quantitative approach through descriptive and associative methods. Information was obtained by distributing questionnaires to 97 selected MSMEs using the Slovin technique. The techniques used included data analysis, validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, coefficient of determination (R2) testing, and T-tests and F-tests, all aided by SPPS version 27 software. These findings indicate that financial literacy significantly influences MSME financial management with a t-value of 3.876 and a significance level of 0.000. Attitudes toward money significantly influence financial management with a t-value of 3.974 and a significance level of 0.000. Together, these two variables also significantly influence MSME financial management with a significance level of 0.000. The coefficient of determination of 51.3% indicates that both variables can account for most of the variation in financial management. This research provides an empirical contribution to strengthening the application of the Theory of Planned Behavior to MSME financial management by demonstrating that financial literacy and attitudes toward money play a role in improving financial management. These findings can also serve as a reference for MSMEs and policymakers in designing programs to improve their business financial management capacity.
Peran Self-Control dalam Memoderasi Pengaruh Social Proof dan Fear of Missing Out (FOMO) terhadap Impulsive buying Produk Skincare Sri Indah Lestari; Muhammad Daffa Zulfikar; Rahmat Maulidan; Nova Novitasari; Helmi Murtaza
Journal of Business and Economics Research (JBE) Vol 7 No 2 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i2.10015

Abstract

This study aims to analyze the influence of Social Proof and Fear of Missing Out (FOMO) on impulsive buying behavior of skincare products and test the role of Self-Control as a moderating variable. The study used a quantitative approach with a survey method of 240 social media users who have purchased skincare products. The sampling technique used purposive sampling, while data analysis was carried out using Structural Equation Modeling (SEM) based on AMOS 25. The results showed that Social Proof had a significant effect on impulsive buying (C.R. = -2.052; p = 0.04), while FOMO had no significant effect on impulsive buying (C.R. = -0.544; p = 0.586). In addition, Self-Control was shown to moderate the relationship between Social Proof and impulsive buying (C.R. = 3.962; p < 0.001) and the relationship between FOMO and impulsive buying (C.R. = 3.867; p < 0.001). These findings suggest that the influence of user reviews, influencer recommendations, and social media trends can increase the tendency for impulsive buying, but good self-control skills can reduce the influence of these social and psychological stimuli. The contribution of this research lies in testing a model of digital consumer behavior in purchasing skincare products on social media by positioning self-control as a control mechanism in the relationship between social and psychological factors on impulsive buying. The results of this study provide implications for skincare industry players to develop more responsible marketing strategies, and for consumers to improve their self-control abilities when faced with intensive exposure to digital marketing content.
Macroeconomic Policy Effects on Domestic Credit to the Private Sector in Developing Countries Fitri Yulia Andini; Deswita Herlina; Muhammad Nasim Harahap
Journal of Business and Economics Research (JBE) Vol 7 No 2 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i2.10027

Abstract

This study analyzes the effects of the federal funds rate, non-performing loans, trade openness, inflation, lending interest rates, and exchange rates on domestic credit to the private sector in 31 small open developing economies during 2010–2024 using the System Generalized Method of Moments (System GMM) approach. The results show that the federal funds rate, non-performing loans, trade openness, inflation, and lending interest rates have a significant negative effect, while the exchange rate has a significant positive effect on domestic credit to the private sector. The finding on trade openness is inconsistent with the initial hypothesis, as it shows a negative coefficient of (−0.063) in the short run and (−0.535) in the long run. The results also indicate that long-run effects are greater than short-run effects. In the long run, the exchange rate has the largest effect with a coefficient of (8.629), while in the short run it also shows the largest coefficient of (1.016). These findings highlight the importance of adaptive macroprudential policies in maintaining credit intermediation stability in developing economies.
Pengaruh Promosi Iklan Medsos Terhadap Kesadaran Merek pada Jasa Usaha Cuci Sepatu Farhan Abdillah; Arwanda Siddik; Sarwoto Sarwoto; Willy Cahyadi
Journal of Business and Economics Research (JBE) Vol 7 No 2 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i2.10087

Abstract

This study aims to determine the effect of social media advertising promotions on brand awareness. The research method used is a quantitative method. The population in this study is Kang Cuci Patu's Instagram followers. Determination of the number of samples using the Slovin formula with a 10% error rate. Data were collected by distributing questionnaires using a Likert scale with a sample of 97 respondents. The data analysis methods applied include validity tests, reliability tests, classical assumption tests, simple linear regression analysis, coefficient of determination (R²) tests, and partial tests (t-tests) using IBM SPSS Statistics 25. The research findings indicate that advertising through social media has a positive and significant impact on brand awareness. The results of the t-test show a t-count value of 17.537 which is greater than the t-table of 1.98 and a significance level of 0.000 <0.05. The results of a simple linear regression analysis yield the following formula: Y = 0.984 + 0.934 X + e. The coefficient of determination (R²) of 0.764 indicates that promotion through social media advertising can explain 76.4% of the influence on brand awareness, while the remainder is influenced by other factors not examined. This research has a novelty in the object of study, namely the Kang Cuci Patu shoe washing service in Tebing Tinggi City, which has not been widely researched in digital marketing literature. This study provides an empirical contribution regarding the effectiveness of social media advertising promotions in creating brand awareness which is relatively rarely researched, especially in non-metropolitan areas. This study shows that promotion through social media platforms such as Instagram and TikTok is successful in increasing brand awareness of shoe cleaning services in Tebing Tinggi City.
Fashion Thrift dan Konsumsi Berkelanjutan Generasi Z dalam Pengurangan Limbah Tekstil Ni Putu Abelia Anjani Putri
Journal of Business and Economics Research (JBE) Vol 7 No 2 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i2.10102

Abstract

Pertumbuhan konsumsi fashion yang pesat telah meningkatkan kekhawatiran terhadap lingkungan, terutama akibat siklus hidup pakaian yang semakin singkat, perilaku pembelian yang berlebihan, dan meningkatnya jumlah limbah tekstil. Fashion thrift sering dipandang sebagai alternatif konsumsi yang lebih berkelanjutan karena dapat memperpanjang masa pakai pakaian melalui penggunaan kembali. Namun, kontribusinya yang sebenarnya terhadap pengurangan limbah tekstil masih diperdebatkan, terutama ketika konsumsi thrift didorong oleh tren, harga murah, pengaruh media sosial, dan motif gaya hidup dibandingkan kesadaran lingkungan. Penelitian ini bertujuan untuk menganalisis fashion thrift sebagai praktik konsumsi berkelanjutan di kalangan Generasi Z serta potensinya dalam mengurangi limbah tekstil. Penelitian ini menggunakan pendekatan kualitatif melalui metode studi literatur dengan mensintesis artikel jurnal nasional yang diterbitkan antara tahun 2023 hingga 2026. Literatur yang dipilih dianalisis menggunakan analisis isi dan sintesis tematik, dengan Theory of Planned Behavior, konsumsi berkelanjutan, dan ekonomi sirkular sebagai perspektif analisis utama. Hasil penelitian menunjukkan bahwa minat Generasi Z terhadap fashion thrift dipengaruhi oleh sikap, norma subjektif, persepsi kontrol perilaku, persepsi harga, keunikan produk, ulasan digital, influencer, green marketing, dan identitas sosial. Kebaruan penelitian ini terletak pada posisinya yang kritis bahwa fashion thrift tidak secara otomatis bersifat berkelanjutan, melainkan dampaknya bergantung pada motif pembelian, intensitas penggunaan, perawatan produk, dan apakah pembelian thrift menggantikan pembelian pakaian baru. Penelitian ini berkontribusi pada literatur dengan memposisikan fashion thrift sebagai praktik konsumsi berkelanjutan yang bersifat kondisional dan memerlukan edukasi konsumen, tanggung jawab digital, serta pengelolaan pascakonsumsi agar dapat secara efektif mendukung pengurangan limbah tekstil.