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Journal of Economics and Business UBS
ISSN : 23028025     EISSN : 27747042     DOI : 10.52644
Core Subject : Economy,
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.
Articles 1,072 Documents
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.
Evaluation of Pedulilindungi Applications in the Jabodetabek Region Kevin, Kevin; Jayadi, Riyanto
Journal of Economics and Business UBS Vol. 12 No. 1 (2023): Regular Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i1.138

Abstract

This paper will explain the result of evaluation using combination between technology acceptance model (TAM) and updated DeLone and McLean IS success model. The objective of this research is to analyze correlation between system quality, information quality, service quality, perceived risk, attitude, and actual use in moderation of age which is the factor influencing technology acceptance model of PeduliLindungi. The method of research is to analyze the relationship between variable stage before. The data collection techniques used in this paper is using questionnaire and Likert scale. The data analysis method in this study uses partial lease square (PLS) to do validity test, reliability test and hypothesis analysis. The result of this paper is the technology acceptance model of PeduliLindungi which has strong influence to increase users’ attitude that would increase users actual use.
Struktur Modal, Keputusan Investasi dan Manajemen Laba Berpengaruh Terhadap Nilai Perusahaan Dengan Good Corporate Governance (Gcg) Sebagai Variabel Moderating Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2021 Imel Osok, Rosania; Hwihanus, Hwihanus
Journal of Economics and Business UBS Vol. 12 No. 1 (2023): Regular Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i1.139

Abstract

Nilai perusahaan merupakan objek yang sangat penting dan menarik karena mengingat salah satu hal yang mendasari investor dalam mengambil keputusan investasi dan dalam meningkatkan kemakmuran bagi pemegang saham dilihat dari keberhasilan suatu perusahaan dalam memaksimalkan nilai perusahaan. Melihat kondisi nilai perusahaan yang seringkali menunjukkan ketidakstabilan terkait harga saham, untuk itu perusahaan memerlukan pengelolaan yang baik dengan menerapkan lima prinsip Good Corporate Governance (GCG) yang dapat meminimalisir risiko dalam pengelolaan suatu perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal, keputusan investasi, dan manajemen laba terhadap nilai perusahaan dengan GCG sebagai variabel moderasi. Metode penelitian menggunakan pendekatan kuantitatif. Data penelitian menggunakan data sekunder. Populasi yang digunakan dalam penelitian ini adalah perusahaan sektor manufaktur dan komponen yang terdaftar di Bursa Efek Indonesia periode pengamatan tahun 2017 sampai dengan tahun 2021. Sampel yang diperoleh sebanyak 12 perusahaan dengan metode pemilihan sampel menggunakan purposive sampling. Metode analisis data menggunakan analisis SmartPLS versi 4.0 dan untuk uji variabel moderasi menggunakan variabel dummy 1.0. Hasil penelitian menunjukkan bahwa struktur modal berpengaruh positif dan signifikan terhadap nilai perusahaan. Keputusan investasi berpengaruh positif dan signifikan terhadap nilai perusahaan. Manajemen laba berpengaruh positif dan tidak signifikan terhadap nilai perusahaan. GCG tidak mampu memoderasi pengaruh struktur modal terhadap nilai perusahaan. Itu tidak dapat memoderasi keputusan investasi pada nilai perusahaan. GCG tidak mampu memoderasi pengaruh manajemen laba terhadap nilai perusahaan. Struktur modal berpengaruh positif dan tidak signifikan terhadap manajemen laba, keputusan investasi berpengaruh negatif dan tidak signifikan terhadap manajemen laba.
The Impact of Debt Strucutre, Operational Capability, Liquidity, Profitability, and Capital Structure Toward Financial Risk (Case Research : PT. Gapura Angkasa) Indra Wibiksana, Bayu; Maya Damayanti, Sylviana
Journal of Economics and Business UBS Vol. 12 No. 1 (2023): Regular Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i1.140

Abstract

In order to finance its operations and investment activities, one of PT. Gapura Angkasa's funding sources is debt, a kind of external funding for the company. Debt policy in a company is very important to be evaluated and analyzed properly because many companies will experience success with accuracy in making debt decisions. Debt policy can have an impact on optimizing the use of funds in the company. A company's financial troubles and likelihood of filing for bankruptcy may be impacted by its level of debt. The objective of research is for investigate the impact of debt structure, operational capability, liquidity, profitability, and capital structure on financial risk. This research utilizes secondary data sources in the form of financial reports from companies. The data utilized is PT. Gapura Angkasa's financial report data from 2017 to 2021. In this research, the independent factors include debt structure, operational capability, liquidity, profitability, and capital structure, whereas the dependent variable is financial risk. This research employs multiple regression with the aid of the SPSS application for its data analysis. Accordingly to the findings of the research, debt structure got a negative impact on financial risk. Similarly, operational competency negatively impacts financial risk. However, neither liquidity nor profitability nor capital structure had any impact on financial risk. The debt structure should be a concern for PT. Gapura Angkasa's management in order to retain the usage of debt while ensuring that the company's debt is not excessive and that its working capital continues to grow.
Integrated Marketing Communication Strategy for Cosmetic Retail Company: a Study of New Central Palu Gabriela Liem, Anastasia; Nurlaela Arief, Neneng
Journal of Economics and Business UBS Vol. 12 No. 1 (2023): Regular Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i1.142

Abstract

New Central Palu is non-food modern retail store located in Palu, Central Celebes. It sells wide range of products with cosmetic as the main product. Currently, New Central Palu experiences stagnant sales and lack of awareness. Therefore, this study aims to identify the problems and propose integrated marketing communication strategy to solve the problems. Both quantitative and qualitative methods are used in this research. Thus, data collection is done using in-depth interview to internal management of New Central Palu and questionnaire distribution to the target market. In-depth interview is explored from head of purchasing, head of marketing and sales, and general manager of New Central Palu. Besides, online questionnaire using google form has been distributed to 193 respondents through New Central Palu's official instagram. Secondary data from other resources, such as books, journal, and others is also collected to support the data analysis. Internal analysis is done using STP analysis, marketing mix, and VRIO analysis while external analysis is implemented using PESTEL analysis, porter's five forces, and customer analysis. Then, SWOT analysis is done before integrated marketing communication strategy is proposed. Six marketing communication mix channel is used, including advertising, personal selling, sales promotion, public relation, direct marketing and digital marketing to optimize the resut. It can be concluded that New Central Palu has a enormous business potential as modern retail cosmetic store in Palu. However, there are some marketing strategy and recommendation that should be implemented.
Product Defect Reduction Using Quality Planning in Furniture Manufacturing Nawang Wulan, Putri; Adhiutama, Akbar
Journal of Economics and Business UBS Vol. 12 No. 1 (2023): Regular Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i1.144

Abstract

The purpose of this study is to find out the most common defect in the company production, the effect of defect to the company’s financial performance, and understand the cause of the defect to find out the proper solution to minimize the defect. This study interprets quality planning management and implements five steps of DMAIC for Six Sigma to find the root cause. Several methods were used for collecting data interviews, observation, and surveys. The study found that different group of customer has different sensitiveness towards defect, and it turns out their customers from non-corporate project is more sensitive towards defect than corporate project customer. An unprecise door, fracture, unfulfilling finishing, unsymmetric closing level, unergonomic product, unfitted with the site, untidy stitches, and last a varied pattern direction in one product are the type of defects that frequently arise. The cause of the defect is because the company has no project evaluation. They don’t have evaluation to measure and standards for their products quality, so defects keep happening. The recommendation for minimizing defects is, a control chart to track the progress, standard generate guiding principles and training methods for workers to develop an eye for detail.
Pengaruh Behavioral Intention dan Penerapan Model UTAUT terhadap User Acceptance Digital payment in Quick Response Indonesian Standard (QRIS) Cecilia Pah, Viany; Kornelius, Kornelius
Journal of Economics and Business UBS Vol. 12 No. 1 (2023): Regular Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i1.145

Abstract

penelitian ini bertujuan untuk Mengetahui Performance Expectancy berpengaruh positif terhadap Behavioral intention. Jenis penelitian ini adalah penelitian kuantitatif, yakni penelitian yang menganalisis data-data secara kuantitatif/statistik, dengan tujuan untuk menguji hipotesis yang telah ditetapkan kemudian menginterpretasikan hasil analisis tersebut untuk memperoleh kesimpulan. Digital payment menggunakan QRIS dipercaya sebagai bentuk pengembangan fintech yang mampu memberikan berbagai keuntungan bagi penggunanya (performance expectancy). Kehadiran QRIS dapat membantu pengguna dalam meningkatkan performasi kinerjanya. Manfaat kinerja yang didapatkan mampu mendorong minat masyarakat untuk menggunakan aplikasi dan layanan digital payment sebagai alternatif pembayaran modern
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.
Peran Ekuitas Merek dan Keunggulan Bersaing Sebagai Mediator Antara Citra Merek, Kepercayaan Merek dan Persepsi Kualitas Terhadap Kinerja Perusahaan Budiman, Arief; Ferrinadewi, Erna; Kurniawan, Yulius
Journal of Economics and Business UBS Vol. 12 No. 1 (2023): Regular Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i1.147

Abstract

Kinerja perusahaan tidak saja berorientasi dari perspektif finansial, di era dimana konsumen semakin bernilai dalam persaingan pasar sangat penting untuk melihat dan mengukuir kinerja peruahaan dari segi non finansial. Penelitian ini bertujuan untuk mengkaji peran Ekuitas Merek dan Keunggulan Bersaing sebagai mediator dalam kinerja perusahaan. Kedua variabel ini telah banyak diteliti sebagai variabel yang mempengaruhi kinerja perusahan, namun belum banyak ditemukan informasi secara empiris bagaimana peran keduanya sebagai mediator dalam model kinerja perusahaan. Melibatkan 103 data primer sepatu olah raga Nike, data dikumpulkan dengan kuesioner dan dianalisa dengan metode PLS Smart untuk menguji peran mediator variabel Ekuitas Merek dan Keunggulan bersaing dalam model penelitian kinerja perusahaan. Hasil analisis menunjukkan bahwa Ekuitas Merek terbukti signifikan berperan sebagai mediator untuk Citra Merek dan Kepercayaan Merek terhadap Kinerja Perusahaan, namun tidak signifikan berperan sebagai mediator untuk persepsi kualitas. Sedangkan Keunggulan Bersaing terbukti signifikan berperan sebagai mediator hanya untuk Kepercayaan Merek saja sedangkan untuk Citra Merek dan Persepsi Kualitas tidak terbukti signifikan. Dalam perkembangan selanjutnya, sangat disarankan agar diteliti juga peran Keunggulan Bersaing sebagai mediator bagi Ekuitas Merek terhadap Kineraja perusahaan.
Pengaruh Konflik, Lingkungan Kerja dan Beban Kerja Terhadap Kinerja Karyawan pada Koperasi Simpan Pinjam Sila Mukti di Besakih, Karangasem Sri Ariati, Ni Luh; Ika Prastyadewi, Made; Resa Adhika, I Nyoman
Journal of Economics and Business UBS Vol. 12 No. 1 (2023): Regular Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i1.148

Abstract

Penelitian ini dilakukan berdasarkan kesenjangan hasil penelitian terdahulu (research gap) dan perbedaan fokus bahasan tentang pengaruh konflik, lingkungan kerja dan beban kerja terhadap kinerja karyawan. Selain itu, terdapat pula permasalahan penelitian (research problem) berfluktuasinya pencapaian target jumlah tabungan pada tahun 2021. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh konflik, lingkungan kerja dan beban kerja terhadap kinerja karyawan. Penelitian ini dilakukan pada Koperasi Simpah Pinjam Sila Mukti di Besakih, Karangasem dengan sampel penelitian yang berjumlah 47 responden yang diambil menggunakan teknik sampling jenuh. Seluruh data yang diperoleh dari distribusi kuisoner layak digunakan, selanjutnya dianalisis menggunakan regresi linier berganda, uji hipotesis (uji t dan uji f). Hasil penelitian menunjukkan bahwa (1) konflik berpengaruh negatf dan signifikan terhadap kinerja karyawan pada Koperasi Simpah Pinjam Sila Mukti di Besakih, Karangasem, sehingga semakin tinggi konflik maka akan semakin menurun kinerja karyawan pada Koperasi Simpah Pinjam Sila Mukti di Besakih, Karangasem (2) lingkungan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan pada Koperasi Simpah Pinjam Sila Mukti di Besakih, Karangasem sehingga semakin baik lingkungan kerja maka semakin meningkat kinerja karyawan pada Koperasi Simpah Pinjam Sila Mukti di Besakih, Karangasem (3) beban kerja berpengaruh negatif dan signifikan terhadap kinerja karyawan pada Koperasi Simpah Pinjam Sila Mukti di Besakih, Karangasem, sehingga semakin tinggi beban kerja maka semakin menurun kinerja karyawan pada Koperasi Simpah Pinjam Sila Mukti di Besakih, Karangasem.

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