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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 296 Documents
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Analisis Determinan Intelectual Capital Disclosure Pada Perusahaan Real Estate dan Property di Indonesia Bela Nanda Sari; Debbi Chyntia Ovami
Journal of Business and Economics Research (JBE) Vol 3 No 2 (2022): June 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v3i2.1725

Abstract

This study aims to analyze the effect of firm size, firm age, profitability, leverage, and independent commissioners on intellectual capital disclosure. This study uses a sample of real estate and property companies listed on the Indonesia Stock Exchange in 2018-2020 with a population of 60 companies and a total sample of 12 companies. This study used purposive sampling method as a data collection method. This study uses panel data regression analysis with the Eviews version 10 program. The results of this study indicate a positive and significant effect on intellectual capital disclosure. While, company size, company age, and independent commissioners have a negative and insignificant effect on intellectual capital disclosure. Profitability has a positive and not significant effect. Simultaneously, this study shows that firm size, firm age, profitability, leverage, and independent commissioners of intellectual capital disclosure.
The Influence of Price and Product Quality on Decision Making of "On Mada" Coffe Shops Visitors Junaidi Mustapa Harahap; Mhd. Amin; Syafaruddin Siagian; Muhammad Irwansyah Hasibuan; Rina Asriani Levianti
Journal of Business and Economics Research (JBE) Vol 3 No 2 (2022): June 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v3i2.1726

Abstract

The fast growth of coffee shops in Indonesia is similar to the widespread growth of coffee shops in other parts of the world. According to research, this is affected by how much coffee people in Indonesia drink. One reason why is that the choices people make affect how popular cafes are. The consumer's decision is based on how the customer feels about what was delivered and how it compares to what was expected. Along with the price, the quality of a product is often a factor in whether or not to buy it. Product quality is how well a customer thinks a product or service works overall. The goal of this study is to find out how pricing and product quality affect Rantauprapat coffee shops that are "on Mada." Based on the results of the data analysis and testing, it can be said that price does affect how people spend their money at the cafe, but product quality does not. The results of the Coefficient of Determination (R2) test show that price and product quality have a 39.6% effect on what customers decide to buy.
Determinan Motivasi Manajemen Perusahaan Dalam Melakukan Tax Planning Anjami Nadila; Alistraja Dison Silalahi
Journal of Business and Economics Research (JBE) Vol 3 No 2 (2022): June 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v3i2.1728

Abstract

This study aims to examine the effect of taxation policy, tax administration, taxpayer morale and gaps on the motivation of company management in tax planning (empirical study on food and beverage industry companies registered in the North Sumatra Disperindag). Respondents from this study were food and beverage industry companies registered in the North Sumatra Industry and Trade Department. The method of the sample method uses random sampling and the Slovin formula. The samples obtained were 77 food and beverage industry companies. The data used is primary data collected through a questionnaire. This study uses multiple regression analysis techniques for hypothesis testing and has test assumptions to ensure the feasibility of the data. The data processing used in this study uses SPPS Version 25. The results of this study indicate that tax policy, taxpayer morale and gaps have a positive and significant impact on the motivation of company management in tax planning. The results of this study also show that tax policy, taxpayer morale, and gaps have a simultaneous effect on the motivation of company management in tax planning.
Pengaruh Komitmen Organisasi, Kepuasan Kerja terhadap Organizational Citizenship Behavior Dosen di STIE Latifah Mubarokiyah Tasikmalaya Adi Robith Setiana
Journal of Business and Economics Research (JBE) Vol 3 No 2 (2022): June 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v3i2.1737

Abstract

Abstrak- Penelitian ini bertujuan untuk mengetahui pengaruh komitmen organisasi dan kepuasan kerja terhadap Organizational Citizenship Behavior. Penelitian ini merupakan penelitian korelasional dengan mengambil sampel dosen STIE Latifah Mubarokiyah Tasikmalaya. Penelitian ini dilakukan dengan tujuan untuk mengetahui komitmen organisasi dan kepuasan kerja terhadap Organizational Citizenship Behavior. Populasi dalam penelitian ini adalah seluruh seluruh dosen tetap STIE Latifah Mubarokiyah 45 orang dosen. Pengambilan sampel dalam penelitian ini menggunakan total sampling. Metode pengumpulan datanya menggunakan metode survey dan analisis datanya menggunakan analisis regresi berganda. Penelitian ini menemukan bahwa variabel komitmen organisasi dean kepuasan kerja memiliki pengaruh yang positif dan signifikan terhadap variabel Organizational Citizenship Behavior.
Faktor Yang Mempengaruhi Struktur Modal Perusahaan Sub Sektor Pertambangan Batubara Yang Terdaftar Di Bursa Efek Indonesia Jannati Tangngisalu; Ervina Ervina; Muhammad Irfai Sohilauw
Journal of Business and Economics Research (JBE) Vol 3 No 2 (2022): June 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v3i2.1744

Abstract

This study aims to analyze the relationship between asset growth and profitability on the capital structure of coal mining companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Collecting data using secondary data, with purposive sampling technique. The data analysis method uses multiple linear regression techniques using E-views version 10 software. The results show that asset growth has a significant positive effect on capital structure, and profitability does not affect capital structure.
Analisis Perubahan Rasio Profitabilitas Sebelum dan Pada Masa Pandemi Covid 19 dan Hubungannya Terhadap Pertumbuhan Laba Angrawit Kusumawardani
Journal of Business and Economics Research (JBE) Vol 3 No 2 (2022): June 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v3i2.1745

Abstract

Performing an analysis is very important for an investor and the company itself to find out what are the important points in increasing profit growth. The COVID-19 pandemic conditions have forced banks to make effective and efficient strategies so that banks remain in a stable condition with limited social restrictions imposed by the government. In this study, the authors analyze changes in profitability ratios before and during the COVID-19 pandemic and their relationship to profit growth. The object of this research is the quarterly financial statements of state-owned banks 2018-2021. The result is that simultaneously profitability affects profit growth, while partially ROA, ROE, and BOPO ratios affect profit growth but the NIM ratio has no significant effect on profit growth.
Apakah Teori Perilaku Terencana Relevan Mengukur Perilaku Mahasiswa Dalam Mengelola Keuangan di Tahun Kedua Era Pandemi Covid-19? Jarot Prasetyo; Anis Marjukah; Rismanto Gatot Trisilo; Cahaya Nugrahani; Syska Lady Sulistyowati; Anna Febrianty S
Journal of Business and Economics Research (JBE) Vol 3 No 2 (2022): June 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v3i2.1748

Abstract

This study aims to test the model whether age, academic ability, working experence in the theory of Planned Behavior have a positive financial literacy and financial behavior of the students of Widya Dharma University during second year pandemi Covid-19. The research design was carried out using a quantitative method which explains the causal relationship between one dependent variable which is influenced by three independent variables and one mediating variable. Hypothesis testing is formulated in the model using the SEM analysist. The population in the research were all university students in the Unwidha Klaten in 6 faculties and 16 programmes of study. The sampling technique was carried out by purposive sampling as 140 respondents. The final result of the quantitative model test using AMOS stastical package shows that there is a positive influence on academic ability, working experience and financial literacy towards financial behaviors. Meanwhile, one variable in the age does not significantly influence it. Future research can expand the model through testing the students’s intellligence financial by developing research designs through experimental research.
Level Of Effectiveness And Contribution Of Rural And Urban Land And Building Taxes To Regional Original Income Abid Imanul Akmal; Galih Wicaksono; Boedijono Boedijono
Journal of Business and Economics Research (JBE) Vol 3 No 2 (2022): June 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v3i2.1749

Abstract

The Rural and Urban Land and Building Tax (PBB-P2) is one of the strategic taxes for local governments, including the Jember Regency Government. This is because PBB-P2 revenue contributes to Regional Original Income (PAD), so it is necessary to know the level of effectiveness on PAD, as the purpose of this study. This type of research is descriptive, which explains the conditions based on the results of the analysis, with the data source in the form of secondary data. In general, this study resulted in the findings that the effectiveness of PBB-P2 in the less effective category, and its contribution to PAD at the very low level or category. The recommendation from the results of this study is that the Jember Regency Government should always strive to increase the target and realization of PBB-P2 revenue in accordance with its potential, so that it can contribute maximally to PAD.
Pengaruh Leverage sebagai Pemoderasi Hubungan GCG, CSR dan Agresivitas Pajak terhadap Financial Disstress pada Perusahaan Perbankan Syariah di Indonesia Kusumaningdiah Retno Setiorini; Fitri Fidayanti; Nawang Kalbuana; Pandu Adi Cakranegara
Journal of Business and Economics Research (JBE) Vol 3 No 2 (2022): June 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v3i2.1750

Abstract

This study aims to see the effect of GCG, CSR and Tax Aggressiveness on Financial Distress with Leverage as Moderation in Islamic Banking Companies in Indonesia listed on the IDX from 2015-2019. The sampling technique used in this research is purposive sampling technique and for data analysis using multiple linear analysis techniques. This study reveals that GCG has no significant effect on Financial Distress, CSR has a positive and significant effect on Financial Distress, Tax Aggressiveness has no significant effect on Financial Distress, Leverage has no significant effect on the effect of GCG on Financial Distress, Leverage has a positive effect on the effect of CSR on Financial Distress, Leverage has no effect on the effect of tax aggressiveness on financial distress
Pengaruh Financial Distress, Pertumbuhan Perusahaan dan Pergantian Manajemen Terhadap Auditor Switching Ismyatun Mahdatila; Endang Kartini; Rusdi Rusdi; Ida Ayu Nursanty
Journal of Business and Economics Research (JBE) Vol 3 No 2 (2022): June 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v3i2.1751

Abstract

The purpose of this research is to analyse the effect of financial distress, company growth and management turnover of the switching auditor at open manufacturing companies listed on the BEI year 2016-2020. So that this research variable consists of 4 (four) variables, the independent variable is financial distress (X1), company growth (X2) and management turnover (X3) and auditor switching as the dependent variable (Y). Population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period, totaling 193 companies. Data obtained the processed by using logistic regression analysis method. The criteria are based on (1) companies that are included in manufacturing companies listed on the Indonesia Stock Exchange 2016-2020; (2) companies that issue financial statements consecutively from the 2016-2020 period; (3) companies that perform auditor switching during the 2016-2020 period. Of the 193 listed companies there are 35 companies that meet the sample criteria with a study period of 5 years, so the number of sample observations used is 175. The data were obtaine using documentation tehniques in the form of financial statements of manufacturing companies for 2016-2020. The test results of this tudy indicate that the variables of financial distress, company growth and management turnover do not ave a positive effect on auditor switching.

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