cover
Contact Name
Sigit Sanjaya
Contact Email
Sigitsanjaya@upiyptk.ac.id
Phone
+6285263849667
Journal Mail Official
jbe@upiyptk.ac.id
Editorial Address
Jalan Kampung Kalawi no. 15 RT 01 RW 07
Location
Kota padang,
Sumatera barat
INDONESIA
UPI YPTK Journal of Business and Economics
ISSN : -     EISSN : 25273949     DOI : 10.35134/jbe
Core Subject : Economy, Science,
UPI YPTK Journal of Business and Economics is a peer reviewed journal published by Universitas Putra Indonesia, YPTK, Padang West Sumatera, Indonesia. The journal publishes original works that advance knowledge of theory, practice and research in the area of management including Accounting, Auditing, Management, Marketing, Business, Finance, and other related topics. The journal is addressed at regional and international level and is targeted to academics, entrepreneurs, policy-makers, researchers and students who are involved in the latest research, scientific development and practice on Business and Economics. UPI YPTK Journal of Business and Economics is dedicated to address the challenges in the areas of Business and Economics, thereby presenting a consolidated view to the interested researchers in the aforesaid fields. The journal looks for significant contributions to the area of management including accounting, auditing, management, marketing, business, finance, and other related topics in theoretical and practical aspects. All manuscripts received by the editor of UPI YPTK Journal of Business and Economics (JBE) will be reviewed by peer reviewers according to the field of economics studies (at least 2 people) with a double-blind policy. This journal is published every 4 months, Januari, May, and September. All papers submitted to the journal should be written in good English.
Articles 14 Documents
Search results for , issue "Vol. 9 No. 3 (2024): September 2024" : 14 Documents clear
Assessing The Influence of Board of Commissioners, Audit Committees, and Company Scale on Business Performance Lasmi, Ni Wayan; P, Komang Widhya Sedana Putra; Sukarnasih, Desak Made
UPI YPTK Journal of Business and Economics Vol. 9 No. 3 (2024): September 2024
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v9i3.258

Abstract

In this study, experts aimed to identify variables influencing organizational performance, focusing on the size of the audit committee and the composition of the board of commissioners as two indicators of corporate governance (GCG). These variables are crucial for achieving organizational goals and implementing effective GCG practices. The Board of Commissioners, working closely with the organization, oversees internal operations, with the Audit Committee assisting in fulfilling its responsibilities. The Audit Committee is responsible for financial reporting, internal auditing, and ensuring GCG compliance. Company size and performance are closely linked, with larger organizations often performing better in operational activities. This study investigates the impact of company size, the board of commissioners, and the audit committee on business performance. Utilizing data from annual financial reports of the food and beverage subsector for the years 2020-2022, sourced from the official IDX website, the study analyzed 99 samples using multiple regression analyses. The findings shed light on how organizational performance is influenced by company size, the audit committee's composition, and the board of commissioners.
Muzakki's Trust in Paying Zakat through BAZNAS South Solok Regency is Influenced by Principles of Good Corporate Governance Fransiska, Arina; Basra, Sri Meiweni; Azizah, Rahmi Nur
UPI YPTK Journal of Business and Economics Vol. 9 No. 3 (2024): September 2024
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v9i3.264

Abstract

This research is based on the low interest of muzakki in the South Solok area to pay zakat through zakat institutions, namely Baznas, and the important role of the principles of good corporate governance, such as transparency and accountability of zakat institutions in influencing the trust of muzakki to pay zakat through Baznas. This research aims to prove the influence of transparency and accountability of zakat institutions on muzakki's trust in paying zakat through Baznas, South Solok Regency, partially and simultaneously. The research population came from muzakki registered with Baznas, South Solok Regency. Sampling was carried out randomly and specific criteria for muzakki were not determined. The number of samples processed in this study was 98 people. Data analysis used the t-test and F-test with the help of the SPSS program. This research proves that institutional transparency and accountability significantly influence muzakki's trust in paying zakat through Baznas South Solok Regency, and the influence obtained is partial and simultaneous.  
The Impact of Financial Literacy on Investment Decisions: The Moderating Role of Financial Technology IGN Oka Ariwangsa; Komang Widhya Sedana Putra P; Kadek Wulandari Laksmi P
UPI YPTK Journal of Business and Economics Vol. 9 No. 3 (2024): September 2024
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v9i3.274

Abstract

This study investigates the impact of financial literacy on investment decisions and explores the moderating role of financial technology (Fintech). Conducted among small and medium-sized enterprises (SMEs) in Bali Province, Indonesia, the research seeks to understand how financial literacy influences investment choices and how Fintech enhances this relationship. A quantitative approach was used, involving the distribution of questionnaires to 100 SME owners who received business legality through decentralization funds. The data, collected via primary sources and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) 4.0, included measures of financial literacy, investment decisions, and Fintech usage. The findings reveal that higher financial literacy positively impacts investment decisions, with SMEs demonstrating better investment management and decision-making capabilities. Additionally, Fintech was found to strengthen this relationship by providing real-time data and advanced analytical tools that enhance investment decisions for those with strong financial literacy. However, the benefits of Fintech were more significant for individuals with higher financial knowledge, indicating that technology alone cannot replace the need for financial education. This study underscores the importance of integrating financial literacy with technological tools to improve investment outcomes and suggests that future research should explore diverse geographic contexts and longitudinal studies to better understand the evolving dynamics between financial literacy, Fintech, and investment decisions
The Influence of Deferred Taxes and Tax to Book Ratio on Company Financial Performance Kadek Wulandari Laksmi P; IGN Oka Ariwangsa; Komang WIdhya Sedana Putra P
UPI YPTK Journal of Business and Economics Vol. 9 No. 3 (2024): September 2024
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v9i3.275

Abstract

The reason for conducting this research is to understand the relationship of deferred tax variables and tax to book ratio influence a company's financial performance. The independent variables in the research conducted this time are deferred tax and tax to book ratio, then the fixed variable in the current research is financial performance. This research applies a quantitative approach, multiple linear regression is used as a statistical test, and to analyze the data the classical assumption test is used. By using manufacturing companies operating in the food and beverage sector that have been listed on the Indonesia Stock Exchange during 2020–2022 as the research population and sample. A total of 17 companies were used as purposive samples, which means the number of samples used was 51 observation data because. This research was conducted using the SPSS Version 25 program. The final results obtained imply that deferred tax has a positive effect with a coefficient value of 54.652 and a significant value of 0.014 < 0.05 and the tax to book ratio has a coefficient value of 3.866, and a significant value of 0.000 < 0.05, it can be concluded that the tax to book ratio variable also has a significant positive effect on financial performance.  
The Influence of Talent Management Development, Recruitment, and Competence on Employee Performance Through Job Training Himawan, Muhammad Reza; Yulasmi, Yulasmi; Yenni, Zefri
UPI YPTK Journal of Business and Economics Vol. 9 No. 3 (2024): September 2024
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v9i3.285

Abstract

This research focuses on the employee performance of the Sungai Penuh City Government. The study adopts a quantitative causality approach, using data collected through questionnaires. The analysis was conducted using multiple linear regression techniques with the SmartPLS program, and a saturated sample of 50 respondents was used for the study. The results indicate that talent management has a positive and significant effect on job training, and recruitment also shows a positive and significant impact on job training. However, competency does not significantly affect job training. Furthermore, talent management has a positive and significant effect on employee performance, while recruitment and competency do not significantly influence employee performance. Additionally, job training itself does not significantly impact employee performance. It is also concluded that job training does not mediate the relationship between talent management and employee performance. However, job training mediates the effects of recruitment and competency on employee performance.
The Influence of Brand Image, Price Perception, and Local Wisdom-Based Promotional on Buyer's Decision Nopera, Tesi; Putri, Dini Elida; Hasibuan, Anggy Qurnia Raafy
UPI YPTK Journal of Business and Economics Vol. 9 No. 3 (2024): September 2024
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v9i3.286

Abstract

This study analyzes the influence of brand image, price perception, and local wisdom-based promotional strategies on the purchasing decisions for Tebo Riski Danang batik in Tebo Regency, Jambi Province. Tebo batik is unique, and Rumah Batik Riski Danang stands out by producing and marketing it, highlighting the region's history and distinctiveness. The research employed a quantitative method with questionnaires distributed to 255 respondents in Tebo Tengah District. The analysis included validity, reliability, correlation, and multiple linear regression. The findings revealed that brand image negatively impacts purchasing decisions, while price perception has a positive influence. However, the promotional strategy does not significantly affect purchasing decisions. Simultaneously, the three variables together significantly influence purchasing decisions. Brand image, price perception, and promotional strategy explain 41.4% of the variation in purchasing decisions, with other factors accounting for the remaining 58.6%. In conclusion, brand image and price perception are crucial in shaping purchasing decisions for Tebo Riski Danang batik, while the promotional strategy has no significant impact.
The Effect of Coworker Support and Work Motivation on Employee Performance Through Job Satisfaction as an Mediating Variable Pratama, M. Emeraldo; Yulasmi, Yulasmi; Lusiana, Lusiana
UPI YPTK Journal of Business and Economics Vol. 9 No. 3 (2024): September 2024
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v9i3.289

Abstract

Research with the title "The Effect of Colleague Support and Work Motivation on Employee Performance through Job Satisfaction as an Intervening Variable in Employees of the Population and Civil Registration Service of Sungai Banyak City". The object of this research is employees of the Population and Civil Registration Service of Sungai Banyak City. The type of research used used in this research is quantitative causality research, the data collection method is by distributing questionnaires. The analysis technique used is multiple linear regression analysis with the help of the smartPLS program. The sampling technique in this research used a saturated sample by analyzing 74 respondents.  Based on the results of the analysis, it can be concluded that co-worker support has a positive and significant effect on job satisfaction. Work motivation has a positive and significant effect on job satisfaction. Colleague support has a positive and significant effect on employee performance. Work motivation has a positive and significant effect on employee performance. Job satisfaction has a positive and significant effect on employee performance. Job satisfaction does not mediate the effect of coworker support on employee performance. Job satisfaction mediates the influence of work motivation on employee performance.  
The Influence of Profitability, Solvency, Firm Size on Stock Prices With Dividend Policy as Intervening Variable In Manufacturing Companies Listed on The IDX Putri, Poppy Okta Fiana; Zefriyenni, Zefriyenni; Lusiana, Lusiana
UPI YPTK Journal of Business and Economics Vol. 9 No. 3 (2024): September 2024
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v9i3.290

Abstract

The aim of this research is to discover influence of profitability, solvency and firm size have on share prices with dividend policy as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2019-2023. There are 218 manufacturing companies listed on the Indonesian stock exchange in 2019-2023. Meanwhile, the sample for this research consisted of 54 companies which were included in manufacturing companies and were selected using purposive sampling. The analysis method used is linear multiple regression data analysis, using computer assistance with the SPSS 23 software program. Based on the research results, it shows that there is a significant influence (0.777 > 0.05) on policy profitability. There is no significant effect of solvency (0.396 > 0.05) on dividend policy. Firm size does not have a significant effect (0.079 > 0.05) on dividend policy. There is a significant influence of profitability (0.000 < 0.05) on share prices. There is no significant effect on solvency (0.998 > 0.05) on share prices. There is a significant effect of firm size (0.000 < 0.05) on share prices. There is a dividend policy that has no significant effect (0.708 > 0.05) on share prices. There is a dividend policy that does not mediate profitability on share prices. There is a dividend policy that does not mediate Solvency on Share Prices. There is a dividend policy that does not mediate firm size on share prices.
The Influence of Organizational Communication, Information Technology and Motivation on Employee Performance: Job Satisfaction as an Intervening Variable Aima, M. Havidz; Zefriyenni, Zefriyenni; Rinaldi, Denny
UPI YPTK Journal of Business and Economics Vol. 9 No. 3 (2024): September 2024
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v9i3.292

Abstract

An organization can manage human resources that have performance in accordance with the goals of the organization, Low employee performance affects the image of the organization. The data analysis method uses a probability test of all population elements with a sample of 100 individuals. The study uses Structural Equation Modeling (SEM) and uses SmartPLS. For hypothesis testing, the Path Coefficient is used which aims to measure the direct effect, while the Indirect Effect is used to assess the indirect effect. Based on the results of the study, it explains that organizational communication does not affect employee performance, organizational communication does not affect job satisfaction, information technology does not affect employee performance, information technology does not affect job satisfaction, motivation affects Employee Performance, motivation affects job satisfaction, job satisfaction affects employee performance, job satisfaction does not mediate organizational communication on employee performance, job satisfaction does not mediate information technology on employee performance and job satisfaction is able to mediate motivation on employee performance at the Solok City Health Office.
The Effect of Non-Financial Compensation and Training on Employee Job Satisfaction at PT. Andalaswahana Berjaya Halimahtussyakdiah, Halimahtussyakdiah; Wiska, Mayroza; Hasibuan, Anggy Qurnia Ra’afi
UPI YPTK Journal of Business and Economics Vol. 9 No. 3 (2024): September 2024
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v9i3.294

Abstract

This research was conducted to determine the effect of non-financial compensation and training on employee job satisfaction at PT. Andalas Wahana Berjaya (AWB) Dharmasraya Regency in 2024. The analysis method in this research is quantitative, and data is collected using a questionnaire. Data analysis techniques using validity tests, reliability tests, classical assumption tests, multiple linear regression tests, and hypothesis tests. The research sample was 119 permanent employees. The sample in this study was determined using non-probability sampling with the census method. Based on the research results, it can be concluded that non-financial compensation significantly affects the dependent variable, namely employee job satisfaction at PT. Andalas Wahana Berjaya (AWB). Apart from that, there is a significant influence between training variables on employee job satisfaction at PT. Andalas Wahana Berjaya (AWB). Based on the F test, the results show that non-financial compensation (X1) and training (X2) have a significant simultaneous effect on employee job satisfaction (Y) at PT. Andalas Wahana Berjaya (AWB) Dharmasraya Regency in 2024.

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