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Journal of Economics and Business UBS
Published by UniSadhuGuna Business School
ISSN : 23028025     EISSN : 27747042     DOI : 10.52644
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Economics & Business UBS adalah jurnal yang diterbitkan sebulan sekali oleh STIE UniSadhuGuna. Jurnal Indonesia Sosial Sains akan menerbitkan artikel ilmiah dalam lingkup ilmu sosial dan ekonomi. Artikel yang diterbitkan adalah artikel dari penelitian, studi atau studi ilmiah kritis dan komprehensif tentang isu-isu penting dan terkini atau ulasan buku-buku ilmiah.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 92 Documents
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Search results for , issue "Vol. 12 No. 2 (2023): Regular Issue" : 92 Documents clear
Analisis Sektor Unggulan dalam Upaya Pengentasan Kemiskinan di Kabupaten Kuningan Mila Trismiyanti
Journal of Economics and Business UBS Vol. 12 No. 2 (2023): Regular Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i2.177

Abstract

Kabupaten Kuningan merupakan salah satu dari 35 Kabupaten/Kota dengan tingkat kemiskinan ekstrim. Pemerintah Daerah berupaya menurunkan angka kemiskinan melalui berbagai program dan kegiatan di beberapa SKPD, namun angka kemiskinan belum juga berkurang. Oleh karena itu, diperlukan upaya lebih lanjut untuk meningkatkan daya saing daerah dengan mengidentifikasi sektor unggulan yang dapat tumbuh dan berkembang. Penelitian ini bertujuan untuk mengidentifikasi sektor unggulan menurut lapangan usaha dalam upaya pengentasan kemiskinan di Kabupaten Kuningan. Metode analisis yang digunakan adalah analisis regresi sederhana untuk melihat pengaruh PDRB terhadap kemiskinan, analisis Location Quotient (LQ) dan Dynamic Location Quotient (DLQ) untuk menentukan sektor basis dan prospektif serta disusun menggunakan tipologi kalsen dalam 4 (empat) kuadran. Data yang digunakan dalam penelitian ini adalah data sekunder yang dikeluarkan oleh Badan Pusat Statistik (BPS) dengan menggunakan Produk Domestik Regional Bruto (PDRB) berdasarkan harga konstan menurut lapangan usaha Kabupaten Kuningan dan Provinsi Jawa Barat dari tahun 2012 hingga 2021. Hasil penelitian menunjukkan bahwa PDRB harga konstan berpengaruh negatif secara signifikan terhadap tingkat kemiskinan. Sementara itu, sektor yang menjadi basis dan prospektif untuk mengentaskan kemiskinan di Kabupaten Kuningan adalah sektor yang memiliki nilai LQ dan DLQ lebih besar dari 1 (LQ>1 dan DLQ>1) antara lain pada sektor pertanian, kehutanan dan perikanan; jasa perusahaan; jasa pendidikan; dan jasa lainnya.
Pengaruh Sarana Prasarana, Kemampuan Dan Motivasi Kerja Terhadap Kinerja Guru Masa Di Mts Negeri 2 Enrekang Ummi Nasharawati
Journal of Economics and Business UBS Vol. 12 No. 2 (2023): Regular Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i2.180

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sarana prasarana terhadap kinerja guru, untuk mengetahui pengaruh kemampuan kerja terhadap kinerja guru, dan untuk mengetahui pengaruh motivasi kerja terhadap kinerja guru. Penelitian dilaksanakan di Madrasah Tsanawiyah Negeri 2 Enrekang dengan menggunakan metode pendekatan kuantitatif, teknik pengumpulan data adalah membagikan kuesioner kepada guru, dan metode penentuan sampel yaitu sampel jenuh di mana keseluruhan dijadikan sampel penelitian yang berjumlah 57 guru Madrasah Tsanawiyah Negeri 2 Enrekang, serta teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa terdapat pengaruh positif namun tidak signifikan antara sarana prasarana terhadap kinerja guru, terdapat pengaruh positif dan signifikan antara kemampuan kerja terhadap kinerja guru, dan terdapat pengaruh positif namun tidak signifikan antara motivasi kerja terhadap kinerja guru, serta sarana prasarana, kemampuan kerja, dan motivasi kerja berpengaruh positif dan signifikan terhadap kinerja guru di Madrasah Tsanawiyah Negeri 2 Enrekang
Pengaruh Beban Kerja, Kompensasi, Dan Motivasi Kerja Terhadap Kepuasan Kerja Karyawan Di Restoran The White Clover Resto & Dine Divani Alyssa Zahra; Fanji Wijaya
Journal of Economics and Business UBS Vol. 12 No. 2 (2023): Regular Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i2.185

Abstract

Perkembangan teknologi yang pesat memacu perusahaan untuk meningkatkan strategi perusahaan dengan mempertahankan sumber daya manusia yang dimiliki. Sumber daya manusia merupakan aset paling penting untuk mengembangkan perusahaan dalam berbagai tuntutan masyarakat dan zaman. Di era digitalisasi saat ini, memudahkan karyawan mendapatkan informasi untuk melirik bahkan berpindah ke perusahaan lain, ditambah lingkungan industri saat ini semakin kompetitif menuntut perusahaan untuk memaksimalkan potensi kerja tiap karyawan. Penelitian ini bertujuan untuk menguji pengaruh Beban Kerja (X1), Kompensasi (X2), dan Motivasi Kerja (X3) terhadap Kepuasan Kerja (Y). Populasi dalam penelitian ini adalah karyawan di Restoran The White Clover Resto & Dine Jumlah populasi yang digunakan dalam penelitian sebanyak 30 Karyawan. Metode pengumpulan data menggunakan metode wawancara dan kuesioner. Analisis data menggunakan analisis deskriptif dan analisis regresi linear berganda dengan bantuan program SPSS. Berdasarkan hasil penelitian diketahui bahwa Beban Kerja, Kompensasi, dan Motivasi Kerja berpengaruh terhadap Kepuasan Kerja Karyawan. Dibuktikan dengan hasil uji F yang menunjukkan nilai signifikansi sebesar 0,001 < 0,05, sehingga Ho ditolak dan Ha diterima. Hasil uji F diperkuat dengan hasil koefisien korelasi simultan sebesar 0,992 yang menandakan hubungan sangat kuat dan positif. Koefisien regresi sebesar -0,088 nilai yang negatif mengidentifikasikan setiap terjadi kenaikan Kompensasi maka Kepuasan Kerja Karyawan akan mengalami penurunan. Kontribusi Beban Kerja, Kompensasi, dan Motivasi Kerja terhadap Kepuasan Kerja Karyawan sebesar 98,5%, dan sisanya 1,5% dipengaruhi oleh faktor lain yang tidak diteliti. Maka dapat disimpulkan bahwa Beban Kerja, Kompensasi, dan Motivasi Kerja berpengaruh terhadap Kepuasan Kerja Karyawan.
Marketing Strategy of High Throughput Satellite (HTS) Utilization For Indonesian Multifunctional Services in 3t Area Tembang Florian Falah
Journal of Economics and Business UBS Vol. 12 No. 2 (2023): Regular Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i2.205

Abstract

Indonesia, as the biggest archipelagic country in the world, has a problem with the distribution of its network infrastructure to provide broadband access across the regions. It is very important to provide broadband access because Indonesia has entered the digital era which needs to access the data, Indonesia’s capacity needs to access the data are growing rapidly. A submarine cable can provided to connect the connections between cities and provinces, especially in the 3T area (frontier, outermost, and least developed region), but there’s still a lot of area in Indonesia that can’t covered with fiber optic cable because of many factors, the company can complete the uncovered area with satellite, named High Throughput Satellite (HTS) that will be completed in 2023. Based on condition above, the company must immediately develop an business strategy after the HTS activity, considering the business competition in Telecommunication industry. This study will be develop an marketing strategy for PT Angkasa Satu. The analysis used in preparing the alternative strategy in based on observations of internal and external factors of the company. The strategy analysis is carried out using the quantitative strategic planning matrix (QSPM) method, TOWS analysis and the IE Matrix. The EFE and IFE Matrix are used to analyse the company’s strength, weaknesses, opportunities and threats. Then TOWS analysis will define the several alternative strategy based on EFE and IFE. All the alternative will be calculated using the IE Matrix and QSPM. The result of this thesis is the strategy of focusing on the HTS external market utilization (marketing strategy) and the relevant strategy applied by the company to face the competition in the future.
Customer Experience Evaluation on Implementation Kredit Pasti Mudah (KPM) Application AT PT. Bank XYZ Christian Vieri Sasmita; Wahyu Sardjono
Journal of Economics and Business UBS Vol. 12 No. 2 (2023): Regular Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i2.208

Abstract

Customer Experience is a perception that is felt by customers where they interact with applications, products, services from the brand of a product. Applications used by customers such as smartphones, websites, computer software, and so on. Currently application KPM that implemented CRM system at PT. BANK XYZ use has not been maximized. There is an obstacle that happening on Customer Experience in the use of KPM application and it’s affecting the Customer Satisfaction. The purpose of this study is to find out what variables contribute in the practices that the company have an obstacle between Customer Experience and Application in CRM system at PT. BANK XYZ with Factors Analysis and building a model for using CRM implementation process in current KPM application and determine the CRM Strategy at PT. BANK XYZ in the future using Regression Analysis. This research shows that in this study there are new 7 factors that has been founded using Factor Analysis in the Customer Experience sides namely Sales Utilization, Customer Regain, Customer Rewards, Technical Contribution, Customer Segmentation, Customer Personalization, Customer Retention. The result from seeing a Regression Analysis result we could apply in practice as we could make a strategy to reinforces the strength and decreasing its weakness of the application at PT. BANK XYZ
Perkembangan Keuangan Berstandar Akuntansi Akrual Gilang Ganjar Amrih
Journal of Economics and Business UBS Vol. 12 No. 2 (2023): Regular Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i2.219

Abstract

Sistem akuntansi harus memenuhi prinsip akuntansi yang berlaku dan memastikan bahwa data keuangan yang direkam dan disimpan di dalamnya dapat dipertanggungjawabkan dan diverifikasi. Sistem akuntansi yang baik dapat membantu entitas dalam mengelola keuangan mereka dengan lebih efektif. Tujuan penelitian ini untuk meningkatkan pelaporan administrasi dengan tepat. Metodologi penelitian dengan jenis kualitatif deskriptif. Pendekatan library research. Hasil penelitian menggambarkan bahwa Standar Akuntansi Pemerintahan (SAP) menggunakan basis kas untuk pengakuan transaksi pendapatan, belanja, dan pembiayaan, serta menggunakan basis akrual untuk pengakuan aset, kewajiban, dan ekuitas dana.Basis kas digunakan untuk mencatat transaksi keuangan yang terkait dengan penerimaan kas dan pengeluaran kas pada suatu periode tertentu. Sementara itu, basis akrual digunakan untuk mengakui pendapatan dan biaya pada saat terjadinya, tidak peduli apakah transaksi tersebut telah terbayar atau belum. Dengan menggunakan basis akrual, informasi keuangan yang dihasilkan dapat lebih akurat dan representatif
The Role of Financial Ratios on Optimizing Company Performance At PT Angkasa Pura Retail Umam, Fakhru; Maya Damayanti, Sylviana
Journal of Economics and Business UBS Vol. 12 No. 2 (2023): Regular Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i2.137

Abstract

In the midst of a situation that is increasingly full of uncertainties, both caused by external conditions such as the global economic crisis, and the covid 19 pandemic and internal conditions such as declining financial performance and HR productivity, organizational responsiveness is needed to anticipate any changes by adapting to the business environment. changes that have the potential to create opportunities and risks for the organization, so it is important for the organization to carry out risk management. This study analyzes corporate risk, innovation capability, leverage, liquidity, and growth on company performance. Data collection is done by recording every data needed in the company's annual report. The data used is a performance report of PT. Angkasa Pura Retail which has been registered and published from 2020 to 2022. The independent variables in this study are corporate risk, innovation capability¸ leverage, liquidity, and growth and the dependent variable in this study is company performance. This study uses a quantitative approach with an explanatory or causal design. The data analysis used in this study is multiple regression with the help of the EViews 10 program. The results show that corporate risk significantly negatively affects company performance. Innovation capability, liquidity, and growth have a significant positive impact on company performance. However, leverage has no impact on company performance.
Determining Key Performance Indicators With Balanced Scorecard Approach For Construction Project Warehouse Efficiency Etgar, Durio; Wibisono, Dermawan
Journal of Economics and Business UBS Vol. 12 No. 2 (2023): Regular Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i2.146

Abstract

Recent Covid-19 pandemic had negative impacts on various formal industries in Indonesia. Many companies needed to stop operating because of disrupted supply chain, others had to lay off their employees. This adverse condition also affected PT Waskita Karya (Persero) Tbk, reflected from the slump in company’s business revenue. Waskita was forced to readjust their strategies to coupe with the situation by introducing “Sustainable Growth” grand strategy namely Maximize cash inflow from project payment and land acquisition credit, Tollroad divestation, credit relaxation proposal, and OPEX efficiencies. OPEX efficiencies is the one that possibly managed by project for now. Moreover, efficiencies are the most relevant, potentially permanent, and long-term strategy to reach “Sustainable Growth” vision and can be applied throughout the company. Efficiency in construction project warehouse is currently unmanageable because there is no proper Performance Management System for measuring the achievement. It is quite contradictive with the fact that warehousing process contains moreless 30% of project financing. Developing and tracking Key Performance Indicators (KPI) with Balanced Scorecard (BSC) approach had been seen as the solution as it is covering four important perspectives of performance namely financial, customer, internal process, and learning and growth. BSC is considered holistic and comprehensive enough to bolster the warehouse efficiency. The development of BSC for construction project warehouse was involving the vision derivating process, which is efficiency. That vision has been derived into 16 strategic objectives by analyzing the internal and external factor of Waskita’s construction project warehouse using SWOT and TWOS Matrix analysis. Those objectives will later be translated into 28 Key Performance Indicators to measure the objective achievement with the proportion of 7 financial indicators, 6 customer indicators, 9 internal process indicators, and 6 learning and growth indicators. The process of gaining consensus and set the priorities towards the proposed BSC framework was involving 10 experts from Waskita with certain criteria that represent the demographic of stakeholders. The qualitative result will be analyzed and quantified using Fuzzy Delphi Method (FDM). FDM is a multi criteria decision making tool which is a modified version of the Delphi Method that incorporates elements of fuzzy logic to allow for uncertainty and subjectivity in the decision-making process. It converts linguistic variables into fuzzy numbers, which represent a range of values rather than a specific value. The analysis had been conducted with the results of all Balanced Scorecard perspectives (Financial, Customer, Internal Process, and Learning and Growth) are deemed applicable for Waskita’s construction warehouse based on the result of expert consensus with the financial perspective became the top priority. Furthermore, 21 out of 28 Key Performance Indicators had been agreed as the performance measurement for Waskita’s construction warehouse, with the proportion of 5 financial indicators, 4 customer indicators, 6 internal process indicators, and 6 learning and growth indicators. Those indicators had been translated from strategic objectives that could lead to efficiency. Order fulfillment rate became the most important indicator to track. Performance scoring system has been determined to categorize the performance indicators’ achievement of Waskita’s construction warehouse by the range of high, medium, and low with specific targets for each indicator. Waskita’s Project Manager has given the validation and willingness to implement the BSC. However, the development phase of determining indicator weight and initiatives should be continued to complement the existing research.
Analyzing Indonesian National Quality Award Promotion Media SNI Award Through Six Thinking Hatss, Value Focus Thinking, and Analytic Hierarchy Process Methods Silviana, Celly; Novan, Santi; PriHatsiningrum, Tintin
Journal of Economics and Business UBS Vol. 12 No. 2 (2023): Regular Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i2.150

Abstract

This study uses the Six Thinking Hats Method, Value Focus Thinking, and Analytic Hierarchy Process, which aims to determine the most appropriate promotional media and can provide maximum benefits in achieving the target interest of SNI Award participants. The study results show tHats five criteria influence the selection of promotional media for the SNI Award: audience reach, ease of use, content, cost, and budget, as well as the reputation of a promotional media. While the best alternative promotional media is Offline socialization in collaboration with local governments, LPK, and Associations, with a weight value of 0.208, offline socialization activities play an essential role in creating deeper bonds and being able to convey the completeness of information on the benefits of the SNI Award which is more communicative. BSN can design a massive series of offline socialization through several events such as seminars, training, and others to significantly capture the interest of new participants and maintain the loyalty of old participants. BSN can also carry out institutional cooperation by signing MOUs with associations and other government agencies. BSN can also make a well-known figure to become an icon of the SNI Award, where the figure contributes to standardization and is known to a broad audience, primarily by SNI application organizations.
Healthcare Company Valuation (Case Study Of Hospital ABC) Zayetri, Novia; Yudha Sudrajad, Oktofa
Journal of Economics and Business UBS Vol. 12 No. 2 (2023): Regular Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i2.152

Abstract

The acquisition company of Ministry Stated-Owned Enterprise (SOE) are a very important issue in Indonesia. Similar to other SOE holdings, the hospital will be grouped and managed by PT Pertamedika IHC, and the acquisition will benefit Hospital ABC, IHC, and all company stakeholders. This study assessing Hospital ABC’s current business environment, determine forecast financial performance and determine Hospital ABC’s Equity valuation. This study analyses the environmental aspects of Hospital ABC, both external and internal, as well as the healthcare sector. Research methodology using both qualitative and qualitative and case study design. This study collects primary data through interview management and from secondary data, author makes projections based on financial statement reports. This study computes valuation using the discounted cash flow method. The results show that the value of Hospital ABC Equity about Rp.330.301 million, 679% higher than Equity in 2021. By calculating value of equity Hospital ABC, management could get additional data from preparation of acquisition process.

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