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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 1,166 Documents
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Likuiditas, Asset Tangibility, Sales Growth, dan Firm Size sebagai Determinan Tobin’s Q pada Perusahaan Nonkeuangan dalam Indeks KOMPAS-100 Periode 2022–2025 Kevin Alfredo, Harold; Agung Wibowo, Rizki; Irfan Pratama, Muhammad; Sejati, Hiro
Journal of Economics and Business UBS Vol. 15 No. 4 (2026): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/8vqvcx42

Abstract

Penelitian ini bertujuan menganalisis pengaruh karakteristik perusahaan yang mencakup likuiditas, asset tangibility, sales growth, dan firm size terhadap nilai perusahaan yang diproksikan dengan Tobin’s Q pada perusahaan non-keuangan dalam indeks KOMPAS-100 periode 2022–2025. Penelitian ini dilatarbelakangi oleh ketidakkonsistenan hasil penelitian terdahulu mengenai arah dan signifikansi pengaruh karakteristik perusahaan terhadap nilai perusahaan, serta masih terbatasnya penelitian yang menguji keempat variabel tersebut secara terintegrasi pada perusahaan non-keuangan dalam indeks KOMPAS-100. Kebaruan penelitian terletak pada penggunaan kombinasi variabel karakteristik internal perusahaan, objek perusahaan lintas sektor dengan kapitalisasi relatif besar, serta periode pengamatan terkini setelah pemulihan ekonomi. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan dan situs resmi Bursa Efek Indonesia. Sampel ditentukan melalui purposive sampling dan menghasilkan 49 perusahaan dengan 196 observasi perusahaan-tahun. Analisis dilakukan menggunakan regresi data panel dengan aplikasi Gretl. Berdasarkan uji Chow, Hausman, dan Lagrange Multiplier, Random Effect Model dipilih sebagai model estimasi terbaik. Hasil penelitian menunjukkan bahwa likuiditas, asset tangibility, dan sales growth tidak berpengaruh signifikan terhadap nilai perusahaan, sedangkan firm size berpengaruh negatif dan signifikan. Secara simultan, seluruh variabel berpengaruh terhadap nilai perusahaan. Temuan ini mengimplikasikan bahwa investor perlu lebih memperhatikan efisiensi dan produktivitas pengelolaan sumber daya dibandingkan sekadar tingkat likuiditas, pertumbuhan penjualan, aset berwujud, dan besarnya perusahaan. Bagi manajemen, peningkatan skala usaha perlu disertai pengendalian biaya, efisiensi operasional, dan optimalisasi aset agar mampu meningkatkan nilai perusahaan.
The Effect of Work Motivation and Self-Confidence on Employee Performance at Bank Indonesia Cirebon Aurellya, Nanda Hakimah; Nurdiana , Editya
Journal of Economics and Business UBS Vol. 15 No. 4 (2026): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/jzhrnc58

Abstract

Employee performance in the banking sector is influenced by various psychological factors, particularly within the context of institutional transformation and digitalization. This study aims to analyze the effect of work motivation and self-confidence on employee performance at Bank Indonesia Cirebon. A quantitative approach using an associative research design was employed, involving 60 employees as respondents selected through saturated sampling. Data were collected using a Likert-scale questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4 software. The results showed that work motivation has a positive and significant effect on employee performance (β = 0.550; t = 5.069; p < 0.05), while self-confidence also has a positive and significant effect (β = 0.430; t = 3.978; p < 0.05). The R² value of 0.946 indicates that both variables simultaneously explain 94.6% of the variance in employee performance. These findings confirm that work motivation and self-confidence are key determinants of employee performance in the banking sector. This study recommends that Bank Indonesia strengthen employee work motivation and self-confidence through structured training programs, coaching and mentoring systems, transparent performance-based reward mechanisms, and the creation of a work environment that supports autonomy and active participation.
The Effect of Fraud Hexagon on the Potential of Fraudulent Financial Statements with Islamic Corporate Governance as a Moderation: A Study on Indonesian and Malaysian Sharia Banking Firdaus, Fatimah Azzahra; Burhany , Dian Imanina; Rohendi , Hendi
Journal of Economics and Business UBS Vol. 15 No. 4 (2026): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/pxkdpg57

Abstract

This research analyzes the influence of the Fraud Hexagon on fraudulent financial statements with Islamic Corporate Governance (ICG) as a moderator in Islamic banking in Indonesia and Malaysia, motivated by the potential for financial statement fraud in the industry despite Sharia principles emphasizing honesty and accountability. Performance pressure, weak oversight, and transaction complexity necessitate empirical testing using the Fraud Hexagon Theory approach. This research used a quantitative approach with explanatory research. The sample includes Islamic commercial banks in Indonesia and Malaysia, selected using purposive sampling based on the availability of financial and annual reports for the 2015-2024 period, yielding 140 observations for Indonesia and 150 for Malaysia. The data is secondary data organized in a panel structure and analyzed using moderated regression analysis with EViews 12. Model estimation used the Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM), selected based on the Chow, Hausman, and Lagrange Multiplier tests. The results show that the factors influencing fraudulent financial statements differ between the two countries, and Islamic Corporate Governance is proven to moderate part of that influence, particularly the financial stability dimension. This study is expected to contribute theoretically to the development of the Fraud Hexagon and Islamic Corporate Governance literature, as well as practically for management, regulators, and stakeholders in improving governance quality and minimizing fraudulent financial statement risk in Indonesia and Malaysia.
Panel Data Analysis: Population Size and Development Inequality in Relation to Poverty in East Kalimantan Province Lisa Puspitasari; Abdul Hakim
Journal of Economics and Business UBS Vol. 15 No. 4 (2026): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/yb1xa005

Abstract

Poverty remains a critical socioeconomic challenge in East Kalimantan Province despite its abundant natural resources. This study aimed to analyze the effects of population size and regional development inequality on poverty levels across 10 districts/cities in East Kalimantan during the 2022–2025 period. A quantitative approach using panel data regression analysis was employed, utilizing secondary data obtained from the Central Statistics Agency (BPS). The sample consisted of 40 observations selected through saturated sampling. The analysis was conducted using EViews 13 software, with the Common Effect Model (CEM) selected as the most appropriate model based on the Chow, Hausman, and Lagrange Multiplier tests. The results indicated that both population size and development inequality had positive and significant effects on poverty levels, both partially and simultaneously. The regression coefficient for population size (0.004198, p = 0.0006) indicated that a 1% increase in population size was associated with a 0.41% increase in poverty levels, while the development inequality coefficient (43.37810, p = 0.0003) demonstrated a stronger influence on poverty. The adjusted R² value of 50.1% indicated that the two variables explained approximately half of the variation in poverty levels. These findings support Malthusian theory and Kuznets’ hypothesis while aligning with recent studies on the development paradox in East Kalimantan. Poverty alleviation strategies should prioritize equitable development policies and improvements in human resource quality, particularly in disadvantaged areas, to achieve sustainable poverty reduction in East Kalimantan.
The Effect of Competence, Digital Skills, Work-Life Balance, and Motivation on Employee Performance, with Work Discipline as A Mediating Variable, at The Majalengka Regency Environmental Agency Adhinugraha, Budi; Sutisna, Deden
Journal of Economics and Business UBS Vol. 15 No. 4 (2026): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/je3b0953

Abstract

This study aimed to determine the effects of competence, digital skills, work-life balance, and motivation on employee performance through work discipline as a mediating variable at the Majalengka Regency Environmental Agency. The study employed a quantitative approach using descriptive and verification methods. The population consisted of all 64 civil servant employees at the Majalengka Regency Environmental Agency in 2026. The sampling technique used was saturated sampling or total sampling. This study utilized primary and secondary data. Primary data were collected through questionnaires distributed to civil servant employees at the Majalengka Regency Environmental Agency. Data analysis was conducted using IBM SPSS 27 software. The hypotheses were tested using path analysis. The data analysis process began with validity and reliability tests, followed by classical assumption tests, including normality, multicollinearity, and heteroscedasticity tests. Subsequently, correlation analysis, coefficient of determination analysis, multiple linear regression analysis, partial and simultaneous hypothesis testing, and mediation testing were conducted. Based on the research results and statistical tests, competence, digital skills, work-life balance, and motivation were found to influence employee performance through the mediating role of work discipline at the Majalengka Regency Environmental Agency. This finding indicates that work discipline plays an important role in strengthening the effects of these four factors on improving employee performance and, consequently, enhancing the quality of public services.
Analysis of The Accounting Information System for The Procurement of Food Raw Materials at Nutritional Support Units (SPPG) Under The Free Nutritious Meals Program: A Multi-Site Case Study in West Java Juwita, Tita; Christina, Veronica
Journal of Economics and Business UBS Vol. 15 No. 4 (2026): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/2rpqtj22

Abstract

The Free Nutritious Meals Program (Program Makan Bergizi Gratis/MBG), administered by Indonesia’s National Nutrition Agency (Badan Gizi Nasional/BGN), positions Nutritional Support Units (Satuan Pelayanan Pemenuhan Gizi/SPPG) as technical implementers responsible for large-scale daily procurement of fresh food ingredients. This study aimed to analyze the conditions, constraints, and effectiveness of internal controls within the food ingredient procurement accounting information system (AIS) at five SPPG units in West Java. The study employed a qualitative approach using a multi-site descriptive case study design involving SPPG Cililin, Cileunyi, Cijaura, Padasuka Cimahi, and Sukamenak. Primary data were collected through semi-structured in-depth interviews with 14 informants, complemented by accounting document reviews and field observations, and analyzed using the interactive model of Miles, Huberman, and Saldaña (2014). The findings indicate that four of the five SPPG units had implemented relatively well-organized procurement AIS practices with varying levels of maturity, whereas SPPG Cililin experienced systemic challenges due to limited human resources. The main determinants of AIS quality were compliance with BGN’s official standard operating procedures, disciplined routine reconciliation processes, and the administrative quality of partner cooperatives. The study also found that BGN had established formal standards and reporting systems that encouraged SPPG reporting compliance through a fund-disbursement incentive mechanism. Based on the COSO (2013) framework, internal controls over procurement at four SPPG units were considered relatively adequate due to layered authorization procedures, although a fully independent verification function had not yet been formally implemented. The study recommends strengthening the dissemination of BGN’s existing AIS standards, enforcing segregation of duties at the SPPG level, and standardizing documentation practices among partner cooperatives.

Page 117 of 117 | Total Record : 1166

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